Bakgrund: CSR-redovisning skiljer sig åt mellan olika länder. Tidigare studier har funnit tvetydiga resultat huruvida kultur är en bidragande faktor till detta. Få studier har dock inkluderat ett jämställdhetsperspektiv i dessa typer av analyser. Syfte: Syftet med studien är att jämföra och förklara hur kultur och jämställdhet påverkar CSR-redovisningen i olika länder. Metod: Studien har använt en kvantitativ forskningsmetod och en deduktiv ansats. Datan består av sekundärdata från börsnoterade företag i Sverige, Norge, Kina, Indien, Tyskland och USA. Resultat: Resultatet tyder på att kulturen i landet påverkar hur företag CSRredovisar. Däremot kan vissa kulturdimensioner påverka CSRredovisningen mer än andra. Dessutom indikerar resultatet att ett lands grad av jämställdhet kan påverka CSR-redovisningen. Kunskapsbidrag: Genom att analysera vad kultur och jämställdhet har för effekt på CSR-redovisning, belyser denna studie vikten av att beakta dessa faktorer. Studien bidrar genom detta till befintlig forskning kring kultur, jämställdhet och CSR-redovisning.

Uppsatsens syfte är att undersöka hur de ansvariga för jämställdhetsarbetet på Folksam arbetar med jämställdhet. Syftet är även att undersöka vilka normer och kulturer som kan påverka deras jämställdhetsarbete. Detta undersöks genom fyra stycken semistrukturerade intervjuer med två stycken som arbetar internt, med att få just Folksam mer jämställt, och två stycken på Folksam som arbetar externt, med att få andra företag både i Sverige och utomlands att bli mer jämställda. Slutsatsen är att respondenterna på Folksam blir påverkade av normer från till exempel politiken, för att politiken kräver att de ska vara jämställda, men också för att deras kunder vill det. Det är även en lönsamhetsfråga samt en mänsklig rättighet och därför vill de ändra den rådande normen. Detta försöker de göra internt bland annat genom en kompetensbaserad rekrytering, en mångfaldsplan och genom att lita på att alla försöker arbeta med det inom sitt eget företag. Samt genom att försöka påverka andra företag med extern bolagsstyrning. Detta kan också vara svårt att göra enligt genus- och den institutionella teorin, då det finns rådande institutionella normer i samhället som verkar emot. Normerna kan även visa sig i den svenska kulturen som kan förklaras genom Hofstedes kulturdimensionsteori. / The purpose of this study is to examine how those responsible for gender equality at Folksam work with gender equality. It also aims to examine the norms and cultures that can affect their work on gender equality. This is examined by four semi structured interviews with two people who are working internally to get Folksam more equal and with two people that are working externally at Folksam to get other companies, both in Sweden and abroad, to become more equal. The conclusion is that norms from for example politics affect the respondents at Folksam, since the politics requires them to be equal, but also because their customers want it. It is also a profitability question as well as a human right and therefore they want to change the current norm. They are trying to do that internally through, for instance, a competency-based recruitment, a diversity plan and by trusting that everyone is trying to work with it within Folksam. And by trying to influence other corporations through external corporate governance. This may also be difficult to do according to gender- and the new institutionalism theory, because of the existing institutional norms in society that is working against it. Norms can also be shown in the Swedish culture, which can be explained with the Hofstede's Cultural Dimensions Theory.

La présente thèse explore l’impact des différences culturelles au travail sur l’intégration et la santé des travailleurs étrangers. Les différences culturelles sont évaluées selon le concept de distance culturelle entre les dimensions culturelles identifiées par Hofstede, l’intégration selon le concept d’acculturation, et la santé selon le concept de santé psychologique au travail. Les ressources personnelles des immigrants (proactivité, optimisme et résilience) sont également étudiées. La recherche a été effectuée dans deux centres d’appels d’une importante coopérative financière québécoise. L’échantillon se compose de 100 immigrants de première génération de Montréal. Les résultats de l’étude mettent en avant les impacts significatifs mais modérés des différences culturelles sur la santé psychologique au travail, sur le style d’acculturation adopté au travail et sur l’importance des ressources personnelles (résilience) pour l’acculturation et la santé psychologique des travailleurs étrangers. De fortes différences culturelles engendreraient davantage de bien-être psychologique au travail et influenceraient l’adoption d’un style d’acculturation intégratif. La résilience serait aussi une ressource personnelle non négligeable pour la santé de l’immigrant. Ces résultats soulignent par ailleurs le rôle particulier de la sphère du travail pour les travailleurs étrangers, la documentation scientifique appuyant l’idée que le monde du travail aurait un impact significatif sur leur santé psychologique. Les limites de la recherche, des suggestions d’amélioration ainsi que des pistes d’actions sont également proposées. / This thesis focuses on the impact of cultural differences on foreign workers’ integration and health. Cultural differences are assessed using the concept of cultural distance between Hofstede’s cultural dimensions, integration using the concept of acculturation, and health using the concept of psychological health at work. The immigrants’ personal resources (proactivity, optimism and resilience) are also considered. The study was conducted in two call centers of a major financial cooperative in Quebec. The sample consists of 100 first generation immigrants in Montreal. The study’s results highlight the significant but moderate impacts of cultural differences on both the psychological health and the acculturation style at work, as well as the significant impact of personal resources (resilience) on foreign workers’ acculturation and psychological health at work. Strong cultural differences would generate greater psychological well-being at work and would engender the adoption of integrative acculturation style. Resilience stands out as a key personal resource for an immigrant’s health. The results further underline the particular role of the work sphere for foreign workers, with scientific literature supporting the idea that the workplace would have a significant impact on their psychological health. In addition to the above, a list of research limitations, recommendations for improvement and paths of action have been suggested.

無 / This study examines the strategies adopted by the global brand Dorito’s in Taiwan, and contrasts the communicative strategies with those used in Mexican market. The foundation of this analysis resided in Hofstede’s Cultural Dimensions. This research has sampled filmic advertisements used in previous and current campaigns in both countries available in social media and video sharing platforms. Cultural values, marketing appeals, and value paradoxes were analyzed, as well as other elements like product design and packaging have been assessed to understand the implications and the role that national culture plays when creating marketing strategies. Product localization and standardization have their implications in this study. Doritos’ brand communicative strategies have been modified to fit into the taste of Taiwanese buyers, adopting different appeals and values than those utilized in Mexican market. Recurrent use of value paradox, in harmony with Doritos’ brand values is found to be consistent in Mexico and Taiwan. One of the most remarkable value paradoxes adopted in branding is irreverence it extends the reach of campaigns, and brand memorability. Product standardization across markets has been a long-time strategy adopted by Doritos, although, some characteristics like flavor and spiciness level were modified in order to fit Taiwanese buyers’ taste. The data set utilized for the purposes of this study was constrained and dramatically reduced by the availability of video-based advertisements publicly available on social media channels of Doritos in each market. Doritos’ brand communicative strategies have been modified to fit into the taste of Taiwanese buyers, adopting different appeals and values than those utilized in Mexican market. Product standardization across markets has been a long-time strategy adopted by Doritos, although, some characteristics like flavor and spiciness level were modified in order to fit Taiwanese buyers’ taste.

La présente thèse explore l’impact des différences culturelles au travail sur l’intégration et la santé des travailleurs étrangers. Les différences culturelles sont évaluées selon le concept de distance culturelle entre les dimensions culturelles identifiées par Hofstede, l’intégration selon le concept d’acculturation, et la santé selon le concept de santé psychologique au travail. Les ressources personnelles des immigrants (proactivité, optimisme et résilience) sont également étudiées. La recherche a été effectuée dans deux centres d’appels d’une importante coopérative financière québécoise. L’échantillon se compose de 100 immigrants de première génération de Montréal. Les résultats de l’étude mettent en avant les impacts significatifs mais modérés des différences culturelles sur la santé psychologique au travail, sur le style d’acculturation adopté au travail et sur l’importance des ressources personnelles (résilience) pour l’acculturation et la santé psychologique des travailleurs étrangers. De fortes différences culturelles engendreraient davantage de bien-être psychologique au travail et influenceraient l’adoption d’un style d’acculturation intégratif. La résilience serait aussi une ressource personnelle non négligeable pour la santé de l’immigrant. Ces résultats soulignent par ailleurs le rôle particulier de la sphère du travail pour les travailleurs étrangers, la documentation scientifique appuyant l’idée que le monde du travail aurait un impact significatif sur leur santé psychologique. Les limites de la recherche, des suggestions d’amélioration ainsi que des pistes d’actions sont également proposées. / This thesis focuses on the impact of cultural differences on foreign workers’ integration and health. Cultural differences are assessed using the concept of cultural distance between Hofstede’s cultural dimensions, integration using the concept of acculturation, and health using the concept of psychological health at work. The immigrants’ personal resources (proactivity, optimism and resilience) are also considered. The study was conducted in two call centers of a major financial cooperative in Quebec. The sample consists of 100 first generation immigrants in Montreal. The study’s results highlight the significant but moderate impacts of cultural differences on both the psychological health and the acculturation style at work, as well as the significant impact of personal resources (resilience) on foreign workers’ acculturation and psychological health at work. Strong cultural differences would generate greater psychological well-being at work and would engender the adoption of integrative acculturation style. Resilience stands out as a key personal resource for an immigrant’s health. The results further underline the particular role of the work sphere for foreign workers, with scientific literature supporting the idea that the workplace would have a significant impact on their psychological health. In addition to the above, a list of research limitations, recommendations for improvement and paths of action have been suggested.

As time progresses and compensation increases for CEOs, the need for information will be required to debate whether it is rational for CEOs to receive more pay in various forms. According to agency theory, CEOs have an intrinsic need to act in their self-interests, while the shareholder requires value creation and implements various safeguards to ensure that the CEOs do what they are expected to do. Therefore, corporate governance, which is a part of corporations' mechanisms, could be an act to minimise agency costs while forming the CEOs' compensation and controlling the work with various measures. Financial performance methods themselves, such as comparing revenue between years to control CEOs' work, are indeed essential to see if these could influence the CEOs' agenda.  There have been previous studies regarding CEO compensation and company growth. However, there is a lack of research made in Sweden, especially for listed companies on OMX Stockholm. This research found a relationship between CEO compensation and firm growth. Nonetheless, previous research has shown contradicting results. This thesis performed a panel data regression that includes 354 unique firms that formed the OMX Stockholm PI, an index on Nasdaq. The firms have been observed for seven years, creating a data set with approximately 2,500 observations.