Syftet med denna studie var att undersöka hur elbolag förhåller sig till arbetet mellan CSR och företagets finansiella mål. Dessa två mål tenderar att dra åt olika håll och det har av denna anledning varit av intresse att undersöka. Det sker även en jämförelse mellan börsnoterade och icke börsnoterade bolag. Studiens huvudsakliga undersökningsmetod har bestått av en kvalitativ metod i form av semistrukturerade intervjuer. Därefter tillämpades en kvantitativ metod i form av datainsamling från publicerade rapporter för bland annat framtagandet av nyckeltalet DuPont. Den teoretiska referensramen består av forskning med utgångspunkt i CSR och finansiell lönsamhet, bland annat Carrolls pyramid och intressentteorin. Empiriinsamlingen resulterade i att CSR är ett sätt för företag att uppnå lönsamhet. CSR blir såvida ett medel för företag att uppnå sina finansiella mål. Börsnoterade bolag tenderar att visa ett mer kortsiktigt förhållningssätt än icke börsnoterade bolag. Till sist resulterade empiriinsamlingen i att det inte upplevs vara någon motsträvighet mellan dessa två mål. / The purpose of this study has been to investigate how electricity companies relate to the work between CSR and the company's financial goals. These two goals tend to move in different directions and for this reason it has been of interest to investigate. There has also been made a comparison between listed and non-listed companies. The main research method of the study has consisted of a qualitative method in the form of semi-structured interviews. Subsequently, a quantitative method was applied in the form of data gathering from published reports for, among other things, the production of the keyratio DuPont. The theoretical frame of reference consists of research based on CSR and financial profitability, including Carroll's pyramid and stakeholder theory. The empirical gathering resulted in CSR being a way for companies to achieve profitability. CSR becomes a way for companies to achieve their financial goals. Listed companies tend to show a more short-term approach than non-listed companies. Finally, the empirical gathering resulted in the fact that there is no contradiction between these two goals.

Background: Make or buy decisions is the most fundamental part in a company’s manufacturing strategy. The decision is complex and involves sacrifices whichever strategy is chosen, and before making the decision the firm should understand and evaluate the trade-offs and comparative costs of manufacturing or outsourcing. The uniqueness of family firms is that they often operate their business with non-financial goals at the centre. This study will investigate the make or buy decisions at Väderstad AB, a family owned firm that deals with decisions of make or buy on a large scale, with many thousands of parts included in their final machines, and decisions made daily whether to make or buy. There is no existing research looking at the qualitative non-financial goals and factors in family firms and how it affects the make or buy decision. Purpose: This master thesis studies the make or buy decision at a family firm. The aim is twofold, namely, to explore the potential uniqueness of family firms within the context of the make or buy decision and then to create a make or buy decision model for a family firm. This aim is explorative, i.e. to generate theory, in the realm of family firm research. Method: This is a qualitative study performed by conducting a single case study methodology. 12 Semi-structured interviews with 14 employees from all parts of the case company and the use of documents from archival records were collected as data.  The data was analyzed with the technique of 1st order concepts, etc. as developed by Gioia. Conclusion: Our analysis showed that in the context of family firms, the primary factors influencing make or buy decisions at the case company were not financial goals. Instead drivers were goodwill for customers, innovation, quality, flexibility and control which are non-financial goals. However, financial goals were not neglected, but rather costs were measured after a decision had been made, proving that it was not in the centre of their operations before and during the decision and thus, it was secondary. As a result, non-financial goals played a larger role than financial goals in the make or buy decision.