Syftet med uppsatsen är att studera varför och hur företag arbetar med CSR, samt hur detta arbete kan redovisas. Vi har gjort en kvalitativ undersökning med utgångspunkt i fyra företag i olika branscher, Trelleborg AB, Green Cargo, Vattenfall och SAS. Vi har även intervjuat en revisor och en konsult inom CSR-området samt gjort en attitydundersökning med hjälp av enkäter. CSR står för Corporate Social Responsibility och handlar om det ansvar som företag har gentemot samhälle och miljö. Det är ett brett begrepp som innefattar många olika aspekter och uppfattas olika i olika sammanhang. En anledning till att företag arbetar med CSR är att intressenter så som kunder, ägare, media, intresseorganisationer och myndigheter med flera påverkar och ställer krav på företag. Kunder kan välja bort produkter som inte anses vara producerade på ett ansvarsfullt sätt och kan bojkotta företag som inte tar sitt ansvar gentemot omgivningen. Media uppmärksammar företag som är dåliga exempel, vilket kan skada varumärket och ge dåligt rykte. Företag arbetar med CSR i tron om att det finns ett värde som skapar lönsamhet på lång sikt. Det finns inga studier som visar på ett tydligt samband mellan CSR och lönsamhet men ej heller motsatsen. De företag vi har granskat och även våra intervjupersoner är av den åsikten att CSR är lönsamt i längden. Det finns många sätt att arbeta med CSR, då det är ett stort område där företag fokuserar på olika aktiviteter som innefattas i CSR. Miljö är en central fråga bland många företag. Det handlar till exempel om att minska utsläpp, att hitta miljövänliga metoder och att ge kunden möjlighet att välja ur ett miljövänligt sortiment. Det är även vanligt att arbeta med socialt ansvarstagande, vilket berör såväl leverantörers som de egna medarbetarnas arbetssituation, samt att erbjuda sina kunder bra och säkra produkter. En del företag väljer även att ägna sig åt välgörenhet genom att exempelvis samarbeta med hjälporganisationer. Redovisning av CSR-arbete görs i en så kallad hållbarhetsrapport där företag har stor valmöjlighet vad gäller utformning och innehåll. Internationella riktlinjer för hållbarhetsredovisning utformas av organisationen Global Reporting Initiative (GRI), vilket anses som god redovisningssed.

Looking back the past and prospecting for the future, Taiwan¡¦s catering industry in the next 10 years will be facing stronger competitive threats including the stagnation of population growth, continuing increase of diverse caterings, rising costs and the moderation of the cross-strait relations. Encountering such outer changes, strengthening the core competencies and competitive advantages for satisfying the various customer demands and creating customer¡¦s value will be the only way to ensure the business stand in the position of not defeated. Restaurant industry is a kind of service industry; the service quality and customers¡¦ satisfaction are always the bases for its subsidence. This study aims to investigate effects of customers¡¦ perceived service quality, customers¡¦ satisfaction, and specific acts customers towards the restaurants. The statement provides the understanding of comprehensive perspectives of customers¡¦ sense, perception, service satisfaction and differences of demographic analysis. The quantitative method is adopted to realize the demographic influence on the customers¡¦ perceived service quality and satisfaction via the data collection of questionnaires. The analyzed data has proved that the customers¡¦ satisfaction and perceived service quality develops a positive influence of each other. It means that the better service quality perceived the higher customers¡¦ satisfaction received. ¡§Empathy, assurance and reliability¡¨ are the crucial elements of service quality. The factors for customers on different gender, at different restaurant location, by different number of diners and for different purposes of dinning can apparently impact on the outcome of customers¡¦ satisfactions. The key factors for increasing the catering competiveness rely on the ¡§service quality¡¨ and providing catering workers with trainings and cultivation on the realization of ¡§assurance, reliability and empathy¡¨. From the viewpoint of service quality and customers¡¦ satisfaction, the first-line service personnel usually play an important role for satisfying customers¡¦ needs, and their performance will significantly lead to the overall satisfaction and influence on the restaurant as well as the company.

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This study explores whether sunk cost effects exist among business managers in Taiwan. Based on the prospect theory and responsibility theory, we explored the impact of manager¡¦s personality traits on sunk cost effects. Besides exploring the effects of risk perception and felt responsibility individually, we went further than previous studies by analyzing the impact of the interaction between the two on sunk cost effects, providing a more integrated explanation for the causes of sunk cost effects. We use experimental research method as research subjects. This study employed 201 managers in listed and OTC Taiwanese firms as subjects, and used moderated regressions to examine the relationship between the variables of interest. The results show that risk perception only affects sunk cost effects under low responsibility conditions; and responsibility only affects sunk cost effects under low risk perception conditions. We also provide the implication of this study.

In nowadays, the corporate social responsibility (CSR) plays one kind of social function. The corporate social responsibility means that the corporations use their resources to satisfy all the related people and the morals. Coming to 21st century, people start to request corporations to do more except their professional activities with high CSR standards. After 1949, mainland China (People Republic of China) run planned economic system and didn¡¦t allow any private economies. China government set up state-owned enterprises to produce and distributed all commodities. The state-owned enterprises had to undertake not only the commercial economic responsibility but also the social responsibility. The state-owned enterprise had to take care all the employees¡¦ families from birth to death. After the economic reform, private corporations and transnational enterprises developed rapidly. But like other developing country expanded their economy, people don¡¦t pay attention to CSR until they were aware their living environments were destroyed. The domestic corporations started to do something for the employees, customers, environment, and public welfare.

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Recently ¡§Corporate Social Responsibility (CSR)¡¨ has become one of the corporate competitiveness that international society took. How to combine Corporate Social Responsibility (CSR) with the maximization of profit and how to combine Corporate Social Responsibility (CSR) with operation strategies are an important topic that every enterprise in various countries concerned. This research is a qualitative study undertaken by means of case study and questionnaire/interview. Findings are as follows: Real Estate Brokerage in Taiwan has some cognition of Corporate Social Responsibility (CSR), but still has a big space to improve on carrying out Corporate Social Responsibility (CSR). Real Estate Brokerage is a trust industry which has great deal with people¡¦s property and investment involving a great amount of money, so Corporate Social Responsibility (CSR) has become Real Estate Brokerage¡¦s important factors of sustainable development. The Corporate Social Responsibility (CSR) should integrate into the enterprise¡¦s related domain to reach the Corporate Social Responsibility (CSR) and the enterprise profit maximization both. Employees of company continue to carry out Corporate Social Responsibility (CSR) together and integrate Corporate Social Responsibility (CSR) into company to create core competence. Only to do this, enterprises could reach the goal of sustainable development and be prosperous with society.

Thesis (Ph. D.)--Ball State University, 2009. / Title from PDF t.p. (viewed on Nov. 12, 2009). Includes bibliographical references (p. 114-121).

Thesis (Ph. D.)--University of Missouri-Columbia, 2001. / Typescript. Vita. Includes bibliographical references (leaves 49-54). Also available on the Internet.