Recently there has been a broad discussion with regards to Corporate Social Responsibility, its general purpose, and how it is publicly disclosed. The responsibilities for the engagement in CSR activities have been primarily vested with the CEO of organizations. Previous studies suggested an existing link between CEO’s CSR Engagement and TBL Performance. The dissertation aimed to explore the relationship between the CEO’s CSR Engagement and TBL Performance and to investigate the role of a decentralized organizational structure in this relation. A quantitative research approach in the form of archival data was carried out to measure CEO CSR Engagement and Decentralization of the 50 largest German stock-listed corporations by analyzing annual financial reports. Also, to measure total TBL Performance, media disclosure of the 50 largest German stock-listed corporations in the German newspaper Handelsblatt was analyzed. The results of the study showed that increased levels of the aspect Stakeholder Responsibility (a component of CEO CSR Engagement) positively impacted TBL Performance. Also, the study results indicated that a low level of Decentralization positively moderated the relationship between the aspect External Risk and Engagement (a component of CEO CSR Engagement) and TBL Performance. The dissertation extends already existing CEO leadership literature and measures organizational sustainability performance based on the concept of the Triple Bottom Line. Also, the application of organizational structure of Decentralization as a moderator between CEO CSR Engagement and TBL Performance contributes to already existing literature. By applying factor analysis to the CEO CSR related aspects to objectify the gathered data, this dissertation contributes methodologically.

Background: In recent years, interest towards Corporate Social Responsibility (CSR) has increased, more specifically, the economic, environmental, and social impacts large corporations have on society. This has led to the increase in transparency of practices in CSR disclosure, and number of sustainability reports published in general. In particular, the automotive industry has proved to be quite unsustainable, and is heavily focusing on its sustainable impacts. Purpose: The purpose of the study is to answer why practices in CSR disclosure are an increasingly important phenomena, and more specifically, why companies engage in them. This is done by having Volvo Cars as a case study and analyzing its annual and sustainability reports for the years from 2018 to 2020. Method: The framework used to analyze the results is Carroll’s pyramid of CSR, and thus, examining four dimensions of CSR: economic, legal, ethical, and philanthropic. The results were further analyzed through stakeholder theory, in order to distinguish which practices in CSR disclosure were aimed at affecting the company’s primary, secondary, and both primary and secondary stakeholders, respectively, and conclude why companies in the automotive industry engage in CSR. Conclusion: The conclusions of the study are that Volvo Cars is a company, which heavily emphasizes on its sustainable activities and aims at achieving a competitive advantage via its practices in CSR disclosure, by affecting all stakeholder groups. Thus, the reason practices in CSR disclosure are becoming increasingly important is because companies see it as a means of positioning themselves in today’s highly competitive environment, and thus, achieving a competitive advantage.

Purpose: The purpose of this paper is to introduce and test a portfolio view of a firm’s corporate social responsibility (CSR) activities. Drawing from stakeholder theory and the dynamic capabilities literature, the authors introduce CSR portfolio diversity and dynamism as key portfolio characteristics that have differential impacts across short- and long-term performance contexts. Design/methodology/approach: The study draws from the Kinder, Lydenberg and Domini database to examine CSR portfolio diversity and dynamism across seven dimensions of CSR activities. The authors test the direct and indirect relationships between CSR portfolio characteristics and both short- and long-term performance outcomes to assess the opportunities and challenges associated with managing a diverse and dynamic CSR portfolio. Findings: The findings suggest that a diverse portfolio of CSR activities positively impacts long-term performance; however, CSR portfolio diversity yields negative performance outcomes in the short-term. The authors also find that CSR portfolio dynamism moderates the relationship between CSR level and firm performance, such that a dynamic portfolio of CSR positively moderates the relationship between a firm’s CSR level and long-term performance; however, it negatively moderates the relationship between CSR level and short-term performance. Originality/value: This study integrates insights from the literature that examine the independent effects of individual CSR activities and the broader perspective that assesses the aggregated summation of CSR activities in relation to firm performance. By taking a portfolio perspective, the present study provides a unique integration of these two research streams to examine the performance implications of engaging in a diverse and dynamic range of CSR activities.

Idag är hållbarhetsstrategier inte en konkurrenskraftig fördel, utan en nödvändighet. Trots dettatenderar studier om hållbarhet att fokusera på dess positiva effekter gällande externaintressenter och marknadsföring. Den här studien ämnar jämföra hållbarhet och effektivitet hosbörsnoterade bolag i Finland och Sverige samt utföra en jämförelse mellan länderna, vilketkommer att göras genom att besvara följande frågeställningar: Finns det ett samband mellanföretags hållbarhetsarbete och företags effektivitet i börsnoterade bolag i Finland och Sverige?Är det någon skillnad på ovan nämnda samband i börsnoterade bolag i Sverige i jämförelsemed Finland? Studien kommer fram till att hållbarhetsarbete har ett positivt samband medföretagens effektivitet och att detta samband är starkare i de svenska bolagen än i de finska.För denna slutsats finns det även empiriskt stöd. Studien innehar en kvantitativ forskningsmetod med en positivistisk vetenskapssyn och enobjektiv verklighetssyn samt ett deduktivt angreppssätt. Studien presenterar ett antal teoriermed koppling till hållbarhetsfrågor såsom hållbarhetspyramiden, intressentteorin,arbetsgivarvarumärkes-strategin samt begreppen kring interna och externahållbarhetsaktiviteter. Idag säger sig Sverige och Finland följa EU:s direktiv gällandehållbarhet men länderna har historiska skillnader i hantering och implementering av hållbarhet.I en undersökning av redovisningsbyrån KPMG (2017) framkommer det att Sverige och Finland ligger bland de tio främsta länderna i världen på att implementera ett hållbarhetsarbetei enlighet med FN:s sjutton globala mål. Då både Finland och Sverige ligger rankade ivärldstoppen gällande hållbarhetsarbete, trots markanta historiska skillnader itillvägagångssätt, anses en jämförelse mellan dessa nationer intressant. Studien är baserad på sekundärdata tillhandahållen av databasen Thomson Reuters, vilket letttill en del avgränsningar i studien där företag som Thomson Reuters inte innehar informationkring har uteslutits ur studien. De variabler som använt för att besvara studiens frågeställningarär: responsvariabeln tillgångsomsättning, förklaringsvariabeln ESG-poäng samtkontrollvariablerna; börsvärde, pris genom bokfört värde, kapitalstruktur ochindikatorvariabeln land. Studien har utfört ett korrelationstest och en multipel linjär regressionvilket gett ett resultat där det finns ett positivt samband mellan hållbarhetsarbete ochorganisationens effektivitet.

Yes / While previous research has emphasized the role of stakeholder pressures, firm‐specific factors, as well as CEO characteristics as important drivers of corporate social responsibility (CSR) implementation, our understanding of how political connections impact small and medium‐sized enterprises' (SMEs') CSR implementation expenditure is quite limited. In this study, we contribute to filling this gap by investigating the effects of political connections and CSR expenditure and explain the conditions that impact this relationship. Using data from 473 SMEs in Ghana, we find that political connections negatively influence CSR implementation expenditure. However, the negative effect is weakened when a firms' reputation and competitive CSR implementation pressures are high. Implications for theory and practice are discussed. / University of Economics Ho Chi Minh City, Vietnam

Frågeställningar: Vad bör en CSR-strategi innehålla för en resebyrå? Underfråga: Hur bör en resebyrå kommunicera sin CSR-strategi till sina leverantörer? Syfte: Syftet med denna studie är att analysera vilka aspekter och komponenter som bör ligga till grund för en resebyrås CSR-strategi. Målet är att dessa grunder ska mynna ut i rekommendationer för resebyråer för hur de ska formulera sin CSR-strategi. Syftet är även att undersöka och analysera hur resebyrån, som mellanhand, på bästa sätt ska kommunicera denna strategi till sina leverantörer. Vi ämnar hjälpa och guida resebyråer med att kommunicera dessa rekommendationer till sina leverantörer för att på så sätt göra resebranschen till en industri som på ett mer ansvarsfullt sätt tar hänsyn till ovan nämnda aspekter och komponenter. Metod: Denna kvalitativa uppsats har utförts med en induktiv ansats. Studien har byggts på data insamlad från semistrukturerade telefonintervjuer, sekundärkällor från relevanta organisationer samt litteraturstudier från framstående författare i ämnena CSR och CSR-kommunikation. Resultat: Studien har visat att CSR bör delas in i aspekter och komponenter som senare mynnar ut i aktiviteter för företag inom resebranschen att vidta. Dessa bör sedan kommuniceras till leverantörer med hjälp av kommunikation i form av dialoger, avtal och uppföljning. / Research questions: What should be included in a CSR-strategy for a travel agency? Sub question: How should a travel agency communicate this CSR-strategy to its suppliers? Purpose: This study aims to analyze what aspects and components that should be included in a travel agency’s CSR-strategy. The goal with the study is to create recommendations for travel agencies so that they can formulate their CSR-strategy. The aim is also to examine and analyze how the travel agency, as an intermediator, in best possible way can communicate this strategy to its suppliers to make the tourism industry more responsible. The study also aims to help and guide companies in the tourism industry to communicate their CSR-strategy. Methods: This qualitative research is inductive. The study has been built on data from semi-structured phone interviews, secondary data from relevant organizations and literature studies from well-known authors in the subjects of CSR and CSRcommunication. Results: The study has shown that CSR should be divided in to aspects and components, which in turn will lead to activities for companies in the tourism industry to take part of. These aspects, components and activities should then be communicated by agreements, dialogues and follow-ups.

The Master's thesis deals with the analysis of performance requirements of the standard GRI (Global Reporting Initiative) in selected companies. Standard GRI is considered as an internationally recognized tool for creating reports on corporate social responsibility (CSR). The theoretical part is initially focused on the characteristics of the concept of corporate social responsibility and the included areas, afterwards it describes variety of options how to assess CSR activities. The largest space is devoted to the GRI standard and its most current version of guidelines for reporting G3.1. These guidelines are the background for analysis and evaluation of CSR reports. The result of the analysis is to find shortages and to summarize important steps which should be a guide for companies how to approach to the reporting in better and more efficient way.

Thesis is focused on the Corporate Social Responsibility. The main objective of this work is to create an Interim Report on CSR T-Mobile and evaluate it using the method KORP. The theoretical part provides the necessary conceptual apparatus regarding CSR, the National Price for CSR and the principle of the methodology KORP. The practical part describes the brief characteristics of T-Mobile. Contains created Interim Report on CSR with the point evaluation. It also states the strengths and opportunities for the organization of T-Mobile. Conclusion summarizes the importance of CSR and the result of the practical part.

The aim of the thesis is to explore corporate social responsibility strategy of public media services. The research method endorsed is a case study of Czech Television that combine a multiple source of data such as official documents, archive records and informal interviews. The analysis points out the influence of institutional conditions and stakeholders, describes particular CSR initiatives and the way communication strategies of Czech Television are working. The thesis offers an analytical model which at the same time is describing the functioning logic of CSR strategy in public media services and can be used for further research on CSR in general. Powered by TCPDF (www.tcpdf.org)

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