Oron för miljön och hållbarhet har ökat dramatiskt under de senaste åren. Men problem och frågor som rör kommunikation av hållbarhetsarbetet har förblivit obesvarade. Kritik har gjorts att hållbarhetsredovisning är vagt kopplat till verksamheten och att det inte finns ett samband mellan hållbarhetsredovisning och redovisningssystem. Som ett resultat av detta har en ny form av hållbarhetsrapporter utformats. Det underliggande syftet med den nya rapporteringsstrukturen är att integrera rapporteringen i företagens årsredovisning.Studien har ett jämförande perspektiv och kommer att fokusera på fyra branschledande företag. Två företag har redan integrerat sin hållbarhetsredovisning medan de andra två företagen har separata rapporter.Det övergripande syftet är att se hur och varför de utvalda företagen använder hållbarhetsredovisning och kvalitén på de uppgifter och åtgärder som vidtagits mot hållbarhet. För att analysera detta har vi använt följande frågor (1) Varför hållbarhetsredovisar företag? (2) Hur presenteras hållbarhetsinformation i företagens rapporter? (3) Hur behandlas företagens hållbarhetsmål?Den teoretiska delen av studien tolkar variationer i definitionen av företagens sociala ansvar. Därför har flera vetenskapliga artiklar om CSR studerats. Vi kom fram till att CSR som helhet bör ses som ett etiskt begrepp. CSR bör ses mot bakgrund av handling samt kommunikation av handling i form av tillförlitliga rapporter. Etiken bör inte vara bunden av kontext men handling och kommunikation av handling är. Vi har sedan studerat företagens väsentligaste händelser, påståenden, mål och annan information i rapporterna. Vi har sedan analyserat de insamlade uppgifterna och kom fram till att (1) Företagen ser lönsamheten i samband med hållbarhetsarbetet. Företagen med integrerade rapporter ser även hållbarhet som en del av lönsamheten. Vilket betyder att lönsamhet inte uppnås om inte hållbarhetsmål uppnås. (2) Företagen som använder integrerad rapportering har bättre koppling mellan sina mål och information kring målen. (3) Företagens mest fokuserade mål i hållbarhets-redovisningen visade sig vara utdelning, vilket kan anses problematiskt när det är ett kortsiktigt mål och hållbarhet bör ses över tid, på lång sikt. / Program: Civilekonomprogrammet

The study concludes that the Chief Executive's dual accountability need not be an impossible mission, either from a theoretical or an empirical perspective. That said, the practice of dual accountability must take into account the significance of the liberal notion of accountability that has emerged in Hong Kong. Despite the possibility of further demarcating its functions and roles, the smooth functioning of the office of the Chief Executive depends on the willingness and the ability to negotiate solutions between the contending parties. It also depends on the participants to internalize the values in both responsiveness and responsibility. (Abstract shortened by UMI.) / This dissertation examines the dual accountability of the Chief Executive of the Hong Kong Special Administrative Region in the People's Republic of China. As stipulated in Article 43 of the Basic Law of the Hong Kong Special Administrative Region, the Chief Executive "shall be accountable to the Central People's Government and the Hong Kong Special Administrative Region...." The Basic Law, thus, creates a situation where one agent serves two principals, while raising a theoretical question for the liberal notion of political accountability. With its emphasis on sanction as the indispensable tool for reinforcing responsiveness, the liberal notion of political accountability implies that one agent cannot possibly serve two principals, unless the two principals seek identical goals and conceptualize the role of agent in the same way, and exercise sanctioning powers with full agreement. The dual accountability experiment hence puts the logic and limits of the liberal accountability theory to the test. / This study begins with the assumption that the Chief Executive's dual accountability is an impossible mission, as liberal accountability theory would imply. In searching for a remedy, different connotations and models of accountability are examined, the politico-legal framework of the office of the Chief Executive is reviewed and the dynamics among the competing, players---the people in the Hong Kong SAR and the Central People's Government as the principals, and the Chief Executive as the agent---are analyzed. The possibilities of the construct are then evaluated and remedies to it deliberated. / Poon Kit. / "August 2005." / Adviser: Kuan Hsin-chi. / Source: Dissertation Abstracts International, Volume: 67-07, Section: A, page: 2746. / Thesis (Ph.D.)--Chinese University of Hong Kong, 2005. / Includes bibliographical references (p. 230-236). / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. [Ann Arbor, MI] : ProQuest Information and Learning, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstract in English and Chinese. / School code: 1307.

Corporate social responsibility is presently defined by the World Business Council of Sustainable Development as persistent commitment by businesses to behave ethically and contribute to economic development while also increasing the quality of life of employees, their families, and the community. Guided by Freeman's stakeholder theory, this study examined the relationship between corporate social responsibility and the Nigerian bankers' reported satisfaction with the Nigerian banking sector. Survey data were collected from a convenience sample of 99 Nigerian bankers, including branch managers, zonal managers, tellers, marketers, and investors. A single-stage sampling procedure was used to elicit their satisfaction with the Nigerian banking sector and their perceptions of corporate social responsibility. Corporate social responsibility was conceptualized as a composite variable, with dependent sub-variables of ethics, human rights, and employee rights. A Pearson's r correlation test indicated a significant relationship between corporate social responsibility and Nigerian banker satisfaction (p < .05). These findings suggest that a majority of Nigerian bankers are satisfied with the banking sector which they feel, overall, behaves in a socially responsible way, although they also noted concerns related to insider abuse and a lack of transparency among internal processes. Implications for positive social change include informing policy makers and regulatory agencies in Nigeria about changes to public policy and the regulatory banking environment about risks associated with insider abuse and other internal processes in the banking industry that may damage efforts to improve corporate social responsibility with the goal of enhancing economic development in Nigeria.

In this work I investigate how executive social connections and executive gender diversity dually affect firm Corporate Social Responsibility (CSR), a set of firm policies implemented to benefit the social, economic, and environmental welfare of all stakeholders, and how the changes in CSR driven by executive social connections and executive gender diversity in turn affect a range of corporate policies. This research adds to the social networks, gender, and CSR literature within finance in multiple ways. First, while much past work examines the impact on corporate policy of executive gender or executive social connections in isolation, no major work to date examines the impact of gender dependent executive social connections on corporate policy. Second, this work definitively ties the dual effects of executive gender diversity and social connections to firm CSR. The dual impact of social connections and gender diversity on CSR is shown to affect major corporate policies. In all, this work provides evidence that CSR helps drive important firm polices, including M&A and executive compensation policy, and that CSR is impacted by both a firm’s executive gender diversity and social network connections. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2019. / FAU Electronic Theses and Dissertations Collection

Corporate social responsibility (CSR) is an expanding trend as more organizations have adopted various CSR policies. Due to this, CSR has been a growing topic in Business and Psychology research, especially on the micro-level of CSR’s effects on individual employee outcomes. In this study, we proposed a new sub-dimension of Person-Organization (P-O) fit, such that there’s a Person-CSR (P-CSR) fit: the perceived congruence between an individuals’ values with an organization’s CSR initiatives. We predicted that P-CSR fit would explain additional variance over and beyond P-O fit for organizational outcomes: organizational commitment, organizational identity, job satisfaction, and organizational citizenship behaviors. Further, we predicted the relationship between P-CSR fit and these organizational outcomes would be moderated by the individual’s social responsibility values. Using a sample of 230 participants, who worked for their current organization for an average of 2.92 years and an average of 35.10 hours per week, results of this study consistently found P-CSR fit to capture additional variance over and beyond P-O fit. However, this study did not find the predicted moderating relationships. This study provides important implications for organizations that do not have CSR established, organizations that have CSR but do not make it known, and organizations that have CSR that are not proactive nor reflective of their industry.

Bakgrund: E-handeln inom modebranschen fortsätter att öka och bidrar till att konkurrensen hårdnar. Även mängden returer ökar och samtidigt ökar kraven på en hög leveransservice hos kunderna, vilket belastar returprocessen samt bidrar till en sämre miljö med ökade transporter och mer materialförbrukning. Det här blir således både en kostnadsfråga och en hållbarhetsfråga som företag verksamma inom e-handeln behöver beakta för att fortsatt profilera sig som hållbara. Syfte: Syftet med studien är att öka förståelsen för hur Corparate Social Responsibility kan användas inom E-handelns frakt- och returneringspolicys inom modebranschen. Genomförande: Den här studie har en kvalitativ forskningsdesign. Genom en flerfallsstudie med fyra fallföretag och en branschorganisation har det empiriska materialet bidragit till uppfyllelse av studiens syfte. Slutsats: För att företagen ska fortsätta vara lönsamma och profilera sig som hållbara behöver dem vägleda konsumenterna till bättre beslut genom att kommunicera returprocessens påverkan. Företagen behöver därmed ta ett ytterligare ansvar för den påverkan som deras verksamhet ger upphov till. På så sätt kan CSR användas inom frakt- och returneringspolicyn, där företagen driver en hållbar utveckling samt visar på deras ansvarstagande. / Background: E-commerce in the fashion industry continues to increase and contributes to a higher degree of competition. The amount of returns is also increasing and at the same time the demands for a high delivery service among customers increases. This is burdening the return process and contributing to a poorer environment with increased transports and more material consumption. Eventually, this becomes both a question about cost issue and a sustainability issue that the companies in E-commerce needs to consider in order to continue profile themselves as sustainable. Aim: The purpose of the study is to increase the understanding of how Corporate Social Responsibility can be used in the E-commerce delivery- and return policies, in the fashion industry. Design: This study has a qualitative research design. Through a multiple case study with four case companies and one organization the empirical material has contributed to fulfilling the purpose of the study. Conclusion: In order for the companies to continue to be profitable and to be able to profile themselves as sustainable they need to communicate the impact of the return process. This in order to guide the consumers to make better decisions. The companies therefore need to take additional responsibility for the impact that their business gives rise to. In this way CSR can be used within the delivery- and return policy, where the companies drive sustainable development and demonstrate their responsibility.

In 2008 the use of the term Business Social Responsibility (BSR) is now seen, in New Zealand at least, as being old fashioned. The field of BSR has been overwhelmed by the terminology of sustainability. In 1998, however, BSR in NZ was a new, exciting, and controversial development. The progression from BSR to sustainability is often presented as natural and inevitable but this thesis argues that BSR and sustainability in New Zealand arose from different roots and most of the key people who became involved in the NZ BSR organisation did so for reasons that were substantially different from the driving rationale of sustainability. Further, not all of those NZ BSR pioneers consider the current focus on sustainability to be a natural outgrowth of what they were trying to achieve through BSR. This thesis applies critical discourse analysis to interview transcripts and archived documents to examine the competing discourses surrounding the formation of the NZ BSR organisation in New Zealand up until the time of its merger to form the Sustainable Business Network. The NZ BSR organisation was seen by some as primarily a reaction to the prevailing hegemony of the ideas of the neo-liberal New Zealand Business Round Table (NZBRT). The NZ BSR philosophy did not necessarily challenge the neo-liberal inspired reforms of the previous fourteen years but did offer an alternative way for businesses to react to the new environment they found themselves in.

The object of this thesis is to consider the relationship between sovereignty and responsibility and to examine how this relationship has developed over time. There is a conventional story told by many scholars of International Relations which holds that sovereignty has ‘traditionally’ entailed the absence of responsibility and accountability. It has meant that states have a right to govern themselves however they choose, free from outside interference. Only in recent years, the tale goes, have the indefeasible rights that sovereigns have long enjoyed been challenged by notions that sovereigns are responsible and accountable for the protection of their populations. Ideas of ‘sovereignty as responsibility’ and ‘the responsibility to protect’ which have emerged since the end of the Cold War are framed as radical departures from the way in which sovereignty has been ‘traditionally’ understood. This thesis challenges this conventional account of the history of sovereignty. It argues that the notion that sovereignty entails responsibilities is not new. Rather, responsibilities have been an enduring feature of the social and historical construction of sovereignty. The thesis demonstrates that sovereignty has been understood to involve varied and evolving responsibilities since it was first articulated in early modern Europe and it traces the historical development of the particular tension between the right of sovereign states to be self-governing and free from outside interference and their responsibility to secure the safety of their populations.

<p>Bakgrund: Enligt en undersökning gjord av Livsmedelsverket beräknas tjugo procent av Sveriges barn i dagsläget vara överviktiga eller lida av fetma. Orsaker till detta sägs vara bland annat ändrade levnadsvanor som exempelvis mindre fysisk aktivitet och mindre hälsosam mat. Övervikt ses i normala fall av samhället som ett problem och på senare tid har allt fler samhällsaktörer börjat uppmärksamma frågan. Kravet från samhället ökar på att bland annat företagen skall ta sitt sociala ansvar och hörsamma samt agera för en samhällsförbättring med syfte att komma tillrätta med överviktsproblemet. Något som dock inte har fått lika mycket utrymme i debatten om socialt ansvar i samband med övervikt är hur den offentliga sektorn agerar i denna situation.</p><p>Syfte: Utgör statens, kommunens, landstingets och skolans nuvarande agerande var för sig ett socialt ansvartagande med syfte att skapa de bästa förutsättningarna för en grundskolelev att komma tillrätta med sin övervikt? Skapar dessutom de fyra parternas gemensamma sociala ansvarstagande tillräckligt med förutsättningar för att grundskoleleven skall komma tillrätta med sin övervikt?</p><p>Tillvägagångssätt: Resultatet baseras på en intervjuundersökning med representanter för landsting, kommuner och skolor i Östergötlands län, närmare bestämt i kommunerna Linköping och Mjölby. Ytterligare har statens offentliga handlingar studerats och utvärderats.</p><p>Resultat: Resultatet av undersökningen visar att det fyra olika aktörerna uppmärksammar problemet om barns-, och i detta specifika fall grundskolelevers övervikt. De fyra aktörerna staten, kommunen, landstinget och skolan tar var och en ett socialt ansvar genom både kort och långsiktiga projekt. På frågan om de fyra parternas gemensamma ansvarstagande utgör tillräckliga förutsättningar för att ett barn själv skall komma tillrätta med sin övervikt är svaret nej. Exempelvis erkänner alla inblandande parter själva att de skulle kunna göra mer för att förbättra den rådande situationen. Aktörerna menar att det som saknas är ett helhetstänkande, att exempelvis hälsokunskap skulle behöva integreras i hela skolverksamheten och inte bara i samband med ämnet idrott och hälsa eller i olika temaveckor. Det som ytterligare skulle behövas för att lösa situationen är ett bättre samarbete mellan, de i denna undersökning, fyra olika aktörerna.</p>

<p> </p><p>This paper is focusing on the responsibility corporations have toward society and what role stakeholders play in this responsibility. By providing a historical background of how corporations have used their responsibility toward society, it is clear that corporations have been responsible. Before, this responsibility was focused toward the shareholders of the corporation but with time it changed to include more actors within the society. By focusing on what kind of responsibility the corporation has towards the society it is active in, this paper will explain the notion of a corporation that has a social responsibility in terms of being morally responsibility for its actions. This is why the concentration of the this paper will be on the concept of corporate social responsibility (CSR).</p><p>The notion of CSR has became more significant with time. In today's society corporations are expected to take more responsibility. A reason for this increased expectations from society on corporations could have to do with the fact that stakeholders have gained greater transparency through technological development, mainly the development of information technology.</p><p>The aim of this paper will be to show what role CSR plays for a corporation in today’s society and why a corporation should work more with its different stakeholders and not as before with almost solely its shareholders. To be able to conduct this aim, the notion of CSR will be described and put into perspective by the two main theories behind the concept of CSR: the monetary and ethical theories. This is done by first describing the development of CSR abroad and in Sweden, with a focus on “Den Svenska Modellen”. Second to show the different perspectives of the monetary and ethical approach in connection to the concept of CSR. Thereafter, the theories will be analyzed and discussed solely, in connection to each other and the development of CSR through time.</p><p>The analysis and discussion about the concept of CSR indicates that the monetary and ethical theories can not be considered to have the only impact on the concept of CSR but they have affected each other. Another conclusion is that the corporation's actions can lead to a responsible behavior that would benefit the whole society which the corporation is active in.</p><p> </p>