The importance of addressing the topic of sustainable development has been widely acknowledged, and the researchers call for future studies that would develop new perspectives on integrating sustainability in the business context. Currently, most of such studies focus on large companies, whereas it has been shown that the impact of SMEs on the economy, the society and the environment is also significant. The present work aims at exploring the integration of corporate social responsibility (CSR) and corporate sustainability (CS) in small and medium-sized enterprises (SMEs) in the Nordic countries. Adopting a qualitative dominant mixed research method, the following objectives are achieved: using content analysis, we analyse the activities disclosed by SMEs and describe their type and focus. Further, the multiple case study of 13 SMEs operating in Sweden, Finland, Norway, Denmark and Iceland allows exploration of the process of CSR integration in companies in more detail. Using the abductive approach to analysis and systematically combining the existing approaches to analysing CSR integration with the empirical findings, we are able to distinguish several specifics of SMEs. Namely, the process of CSR integration in SMEs may be different due to increased role of the top management commitment and the varying degree of externally formalising CSR and CS through obtaining certifications. This allows us to design suggestions for the updated model of CSR integration, which would reflect these specifics of SMEs. The present work contributes to current research by exploring CSR and CS integration in the context of SMEs, which have been previously identified as research gaps. We develop suggestions for modifying an existing framework for analysing CSR integration that combines the focus on specific business operations and the stages that a company can undergo in implementing CSR. The developed model could be used as a practical tool for analysing the company and the potential areas that would lead to CSR integration on a more strategic level. The qualitative nature of the present work and supporting the theoretical reflections with quotes from SME managers and owners provides opportunities for naturalistic generalisations and gaining insights on what activities could be implemented in companies. We acknowledge that our work has several limitations. The qualitative nature of the study does not allow statistical generalisation; thus, further research is recommended to enhance the findings and test the developed model in different context and using different methods, as well as targeting not only managers and owners whose responsibilities are related to strategy and sustainability, but also employees from other functions. Quantitative and qualitative studies of SMEs in the analysed region conducted by native speakers are also recommended.

The main goal of this Diploma thesis is to find out, on the basis of research, how the companies from Czech and Slovak Republic perceive and apply in praxis the concept of corporate social responsibility. The work consists of theoretical and practical part. The theoretical part is included in the first three chapters. The first chapter defines the term CSR and illustrates the historical development of social responsibility. The second chapter presents various theories and approaches in the area of CSR, describes the main as well as alternative concepts of CSR, advantages and disadvantages for the firm which decides to behave socially responsibly. It also mentions the approach of the European Union and the debate if the concept of CSR should still remain voluntary. The third chapter is focused on CSR in the company's praxis. It describes the pillars of CSR, explains the terms like corporate ethics or corporate philanthropy as well as the instruments for measurement and evaluation of corporate social responsibility. The practical part is contained in the last fourth chapter. It follows the done research among the companies from Czech and Slovak republic which main aim is to find out if there exist some differences in approach to CSR among the companies on the basis of their owner's structure, size or branch of enterprise. Consequently, the conclusions about the posture and an approach of Czech and Slovak companies are done from the results of research. It also emphasizes the areas where the companies do very well and areas where exists a space for an improvement.

<p>Today, companies permanently need to implement solutions aimed at generating competitive advantage that allow them to survive and be successful in ever changing and demanding markets. Therefore, to focus on customers is a common denominator for organizations, aiming to meet their needs and satisfy their expectations.</p><p>In this context, society has become one of the players as one of the actors that highly influence corporate behavior. Communities have expressed more mistrust of corporations' because of various scandals. This has put business ethics in the spot light influencing companies to be good corporate citizens, respecting the law but also to create good social values and principles. Today, the level of demand goes beyond the direct impact of the organizations business to also incorporate how corporations can contribute to societal and environmental causes. For corporations, these activities are manifested through the concept of Corporate Social Responsibility (CSR). However, from a corporate perspective, it is difficult to measure if these changes can have a positive impact on a firm. Instead, these contributory practices are mainly measurable from a philanthropic perspective.</p><p>Therefore, it occurs to be a divergence between the concepts of competitiveness and business ethics which consequently raised our research question: <em>How do large corporations, involved in philanthropic CSR projects, value the outcome of these projects?</em></p><p>Our purpose with this thesis is to identify how corporations can increase their competitive advantage by supporting philanthropic projects. In order to achieve this, we have conducted a qualitative study where the collection of the empirical data was done through semi-structured interviews with three big corporations. These firms are all services providing companies who support social/philanthropic projects. This support is assisted by a non-profit organization that deals with social projects around the world while at the same time creates social commitment among corporations.</p><p>In the theoretical framework, we have presented the concepts of competitive advantage, business ethics, branding, stakeholders and CSR as main theoretic pillars. The thesis also includes theories that relate these theories to each other, such as “Corporations and Society” and “CSR and Competitiveness”.</p><p>In previous frameworks we found that there is a gap related to how theories describe the link between ethics and competitiveness in contemporary organizations.</p><p>Finally in the analysis section we linked the empirical findings to presented theories and ultimately created a framework showing the correlation between competitiveness and business ethics and CSR. The main conclusions are that business ethics and competitiveness can be linked and bridged by the concept of CSR. Unlike previous theories we concluded that these two concepts are compatible which means that it is possible to get competitive advantage by pursuing social objectives.</p>

Today, companies permanently need to implement solutions aimed at generating competitive advantage that allow them to survive and be successful in ever changing and demanding markets. Therefore, to focus on customers is a common denominator for organizations, aiming to meet their needs and satisfy their expectations. In this context, society has become one of the players as one of the actors that highly influence corporate behavior. Communities have expressed more mistrust of corporations' because of various scandals. This has put business ethics in the spot light influencing companies to be good corporate citizens, respecting the law but also to create good social values and principles. Today, the level of demand goes beyond the direct impact of the organizations business to also incorporate how corporations can contribute to societal and environmental causes. For corporations, these activities are manifested through the concept of Corporate Social Responsibility (CSR). However, from a corporate perspective, it is difficult to measure if these changes can have a positive impact on a firm. Instead, these contributory practices are mainly measurable from a philanthropic perspective. Therefore, it occurs to be a divergence between the concepts of competitiveness and business ethics which consequently raised our research question: How do large corporations, involved in philanthropic CSR projects, value the outcome of these projects? Our purpose with this thesis is to identify how corporations can increase their competitive advantage by supporting philanthropic projects. In order to achieve this, we have conducted a qualitative study where the collection of the empirical data was done through semi-structured interviews with three big corporations. These firms are all services providing companies who support social/philanthropic projects. This support is assisted by a non-profit organization that deals with social projects around the world while at the same time creates social commitment among corporations. In the theoretical framework, we have presented the concepts of competitive advantage, business ethics, branding, stakeholders and CSR as main theoretic pillars. The thesis also includes theories that relate these theories to each other, such as “Corporations and Society” and “CSR and Competitiveness”. In previous frameworks we found that there is a gap related to how theories describe the link between ethics and competitiveness in contemporary organizations. Finally in the analysis section we linked the empirical findings to presented theories and ultimately created a framework showing the correlation between competitiveness and business ethics and CSR. The main conclusions are that business ethics and competitiveness can be linked and bridged by the concept of CSR. Unlike previous theories we concluded that these two concepts are compatible which means that it is possible to get competitive advantage by pursuing social objectives.

Problem Description: Since there are recognized similarities in the construction industry between relationship building and strategic CSR engaging thus managing and communicating CSR should be evaluated from the industrial network perspective. Close interaction between stakeholders and implemented strategic CSR facilitate to perform successfully and remain competitive when facing challenges in modern construction industry. Peab AB was chosen for the research as one of the leading construction companies in the Nordic region that recently redefined its CSR strategy and now delivering and sharing the vision through entire established network. Purpose of the research: Sustainable development has become part of the business plans for Swedish construction companies. Therefore it is relevant to research implementation of sustainable dynamics in the Peab’s vision by analyzing their strategic CSR process and how it is communicated to their key stakeholders within complex industrial network. Research questions: How is sustainability vision and strategic CSR communicated through Peab’s business relationships within its industrial network? How does the company communicate its CSR strategy within the industrial network? How does the company handle its CSR issues within long-term relationships? Methods: In this thesis qualitative research method with deductive approach has been used. The empirical findings contain primary data such as interviews with the management of the Peab Group, Peab Grundläggning, Swerock and Leimet. The secondary data sources were academical journals, books, Peab website and its corporate policy, annual &amp; sustainability reports. Conclusion: By combining traditional industrial marketing theories together with the modern strategic CSR communication, it has been concluded that the sustainability vision and strategic CSR engaged and communicated to the stakeholders through Peab’s industrial network have process kind of nature.  Even though sustainability vision helps Peab to remain successful and competitive in the long run their performance in the industrial network depends highly on close cooperation with the stakeholders. Close interaction and committed relations with partners is one of the ways of handling sustainability aspects in the construction industry.

This thesis deals with the issue of corporate social responsibility. It examined the impact of CSR on performance of companies with a focus on financial and non-financial effects of this concept. The key survey was carried out in enterprises and non-profit organizations in Brno. Publicly available annual reports were used to analyze changes in financial indicators before and after launching concept CSR within organization. The benefit of this work is to determine the status of CSR among respondents from business entities and NGOs and also to identify differences between the studied subjects. Social responsibility of organizations is solved as strategic approach and in particular its economic, environmental and social aspects of CSR.

This thesis is a moral disengagement theory approach to CSR improvements in Swedish companies. The purpose is to investigate what and how justifications are a barrier for middle managers’ contributions to a firm's CSR improvements in Swedish companies. There is a shift towards a need for a new CSR and on a more personal bases where individual contributions are crucial. Bandura, Bero and White’s (2009) moral disengagement mechanisms will be used to explain how and why middle managers justify avoiding CSR initiating and improvements. The main purpose with this thesis is to answer the questions of what justifications are used and how they are barriers for middle manager’s contribution to CSR improvement in companies? This has been conducted through qualitative semi-structured individual interviews with middle managers in 10 Swedish companies. The findings show that only six of Bandura et al’s. (2009) moral disengagement mechanisms were used by middle managers, Moral Justification, Euphemistic Labelling, Advantageous Comparison, Displacement of Responsibility, Diffusion of Responsibility, Distortion of Consequences, together with one new justification unique to these findings, Lack of Demand. Findings shows that the more justifications used, the weaker CSR the firm shows, both through their own records/publications and during the interview. It is clear that one barrier for CSR improvements can be the thought about barriers itself. Middle managers easily identify material, strategic and financial barriers but fail to acknowledge that their thoughts on barriers can actually be a barrier. Findings show that justifications used by middle managers appear to be a key factor in why companies do not pursue ambitious CSR improvements. This thesis has contributed to existing literature by expanding the research field regarding new CSR approaches and Bandura et al.’s (2009) moral disengagement mechanisms. These findings could be of value for companies with the need to improve CSR since our findings show that justifications are barriers in the development of CSR within a company.

The theme of this thesis is the Corporate Social Responsibility. The theoretical part deals with the basic concepts and principles connected with CSR, its history, Triple Bottom Line structure and the stakeholder analysis. It also describes the available methods for measuring social responsibility and the prizes awarded for the most responsible companies. Finally, it also presents the attitudes of Czech firms and Czech public towards CSR and summarizes the main arguments for and against the concept of CSR. In the practical part are defined goals of social responsibility and the company's stakeholders and based on this facts evaluated the main activities of CSR strategy and suggested expanding activities in the Czech Republic.

The Master's thesis is dedicated to the topic of corporate social responsibility and the responsibility of society in general. In its theoretical part, the thesis describes the background of CSR concepts and guidelines, their practical utilization in the corporate praxis and real impacts on the society. It identifies the key factors for successful socially responsible strategies. It also finds the relationships between responsible attitudes in business and globalization processes and explains the influence of the size of businesses on their own activities in the field of CSR. Simultaneously, it examines the importance of socially responsible attitudes for corporate value. In its practical part, it elaborates a practical project for the Microsoft Corp. in the area of the environmental pillar of CSR and suggests the strategy of its realization. It evaluates pros and cons of the realization of the projects and its potential impacts on the target group of IT users.

Purpose – The purpose of this study is to generate a broader understanding of how and why SMEs works with CSR activities. Method – The methodological choice for this thesis is based on a qualitative research approach. A case study is conducted at one Swedish SME, and the data is primarily collected through an interview with two respondents from the case company who have active roles within the CSR plan. A document study was used as a complement source of data to strengthen the data collected from the interview. Findings – The findings indicated that it can be preferable that an SME’s owner-manager champions the implementation of CSR activities. It is also evident that the reasons behind CSR engagement are dependent on the owner-manager ability to see the organizational benefits generated through the implementation of CSR activities. The research also finds that SMEs tend to lack a clear strategy when it comes to CSR implementation, which is performed on a more ad hoc basis as SMEs typically do not have the resources for deliberate ’strategizing’. Limitations – The research has investigated how a manufacturing SME works with CSR beyond requirements from law and regulations, as well as receive a better understanding of what motivates them to implement CSR activities. Moreover, this research project has not included participant observations as the circumstances made them impossible to perform. Keywords - Corporate Social Responsibility (CSR), Small- to Medium Enterprises (SMEs), CSR Activities, Managerial Values, Manufacturing, CSR Engagement.