This thesis examines the implementation of Community Corporate Responsibility (CCR) practices among ten subsidiaries of Multinational Corporations (MNCs) in Sri Lanka and the different factors which influence such implementation. Within this context, it specifically focuses on examining the internal factors residing within the MNC as an organisation and those factors which exist outside in the institutional environment of the host country. The study combines three broad theoretical domains: Corporate Responsibility implementation literature, International Business Strategy literature and Neo-Institutional theory. It uses a qualitative research methodology based upon the interview method. Qualitative interview data collected through sixty-two in-depth interviews with managers of the ten subsidiaries and key institutional actors in the host country were analysed using descriptive coding, interpretive coding and conceptualisation to arrive at the findings. The findings showed that non-specialist functional departments were mainly responsible for implementing CCR practices, indicating a lack of strategic and structural integration of CCR practices. The findings reinforces the dominant role of the MNC headquarters in implementing CCR practices within subsidiaries operating in a developing country, indicating that ¿power¿ relationships between subsidiary and parent is an important denominator in internal organisational practices implementation. Furthermore, dynamic and complex relationships were found between the subsidiaries and the Sri Lankan government and other institutional actors indicating the existence of a strategic approach towards legitimisation by iii subsidiaries, using CCR practices. Based upon these findings, this research proposes the need to conduct future studies across different MNCs and their subsidiaries located in multiple developing countries to further examine the implementation of CCR practices as it would enable public policy makers and business managers to better influence the global CSR of MNCs. / Bradford University School of Management

Magistrantūros studijų baigiamasis darbas, 56 puslapiai, 18 paveikslų, 15 lentelių, 50 literatūros šaltinių, 7 priedai, lietuvių kalba. PRASMINIAI ŽODŽIAI: apskaita pagal atsakomybės sritis, atsakomybės centrai, išlaidų atsakomybės centrai, išlaidų atsakomybės centrų formavimas, išlaidų atsakomybės centrų veiklos vertinimas. Tyrimo objektas: išlaidų sukaupimas ir išlaidų efektyvumo vertinimas VšĮ „ASU mokomasis ūkis“. Tyrimo tikslas: identifikuoti išlaidų kaupimo bei paskirstymo problemas, sukurti išlaidų kaupimo metodiką ir įvertinti išlaidų efektyvumą. Uždaviniai: 1. VšĮ „ASU mokomasis ūkis“ pavyzdžiu išanalizuoti išlaidų kaupimą bei paskirstymą žemės ūkio verslo subjektuose ir identifikuoti problemas; 2. Išanalizuoti išlaidų atsakomybės centrų formavimo teorinius aspektus bei parengti išlaidų atsakomybės centrų formavimo modelį bei jo taikymo metodiką; 3. Parinkti išlaidų atsakomybės centrų veiklos vertinimo metodus; 4. Adaptuoti išlaidų atsakomybės centrų formavimo modelį VšĮ „ASU mokomasis ūkis“; 5. Įvertinti išlaidų atsakomybės centrų veiklą VšĮ „ASU mokomasis ūkis“. Tyrimo metodai: mokslinės literatūros analizė bei sintezė, funkcinė klasifikavimo požymių dekompozicija, ekspertinis vertinimas, anketavimas, antrinių duomenų analizė, grafinis vaizdavimas. Pirmoje darbo dalyje atlikta išlaidų kaupimo analizė VšĮ „ASU Mokomasis ūkis“ bei identifikuotos pagrindinės su išlaidų valdymu susijusios problemos. Antroje darbo dalyje išnagrinėta atsakomybės centrų samprata... [toliau žr. visą tekstą] / Graduation paper of Master’s studies, 56 pages, 18 Figures, 15 Tables, 50 references, 7 Appendices, in Lithuanian. KEY WORDS: records according to the spheres of responsibility, responsibility centers, cost responsibility centers, formation of cost responsibility centers, evaluation of activity of cost responsibility centers. Object of investigation: cost accumulation and evaluation of cost effectiveness in Public Institution (PI) “ASU Mokomasis Ūkis”. Aim of the investigation: to identify the problems of cost accumulation and distribution, to work out the methods of expenses accumulation and to evaluate the cost effectiveness. Objectives: 1. According to the example of PI “ASU Mokomasis Ūkis” to analyze the cost accumulation and distribution in the subjects of agricultural business and identify the problems; 2. To analyze the theoretic aspects of formation of cost responsibility centers and prepare the model of formation of cost responsibility centers and the methods of its application; 3. To choose the methods of evaluation of cost responsibility activity; 4. To adapt the model of formation of cost responsibility centers in PI “ASU Mokomasis Ūkis”; 5. To evaluate the activity of cost responsibility centers in PI “ASU Mokomasis Ūkis”. Methods of investigation: analysis and synthesis of scientific literature, functional decomposition of classification features, expert evaluation, questionnaire, analysis of secondary data, graphic depiction. Research results: In the first... [to full text]

The subject of this work is a long-term debate about the collective responsibility which occurs between two opposite opinions on social phenomenon above all. The methodical individualists interpret the social phenomenons with reference to individuals, whereas the methodical holists assert that these cannot be reduced to phenomenons of individuals without any rest. Methodical individualists lean on the classic conception of the moral responsibility which is based on the intended agency in causal connection with the moral wrong. This conception is connected with human beings in its nature, but there is countless of thinkers who bring arguments in favour of the collective moral responsibility which is thought to bring about more good in the world. We will try to introduce this debate in its complexity and its most interesting and important arguments. Within the frame of debate about moral responsibility of collectives, we can meet with the notion of shared responsibility, distributive collective responsibility, non-distributive collective responsibility connected with the organized collectives, the responsibility for historic injusticies and with the conception of moral taint. All of notions will be the subject of this work. The biggest interest is put on the responsibility of politic communities. In...

The focus of this thesis was to develop a simplified framework for future sustainability reports. The traditional approach to corporate reporting is limited in its ability to meet expectations of stakeholders for what drives value creation in a business. Sustainability performance reports are aimed at providing stakeholders information regarding a company’s non-financial performance and to provide stakeholders some information regarding the future performance that can be expected. The idea behind sustainability and the triple bottom line is that a company’s ultimate success can and should be measured not just by the financial bottom line, but also by its social, environmental and economic success. Sustainability reporting, also known as triple bottom line reporting incorporates the economic, social and environmental performance of a company, but there is no universally accepted definition of the subject. Sustainability is a contested subject and defined differently by different groups to suit their purposes. This places the phenomenon in a situation where its future is threatened. / D.B.L.

This thesis explores whether dialogue between a company and a non-profit organisation (NPO) can influence a company’s way of working towards being more conflict sensitive. As a case-study I analysed the dialogue between the French oil and gas company, Total S.A. (Total), and the US based NPO, CDA Collaborative Learning Projects (CDA) relating to the company’s operations in Myanmar/Burma. The objectives of the research were to ascertain if dialogue had a positive impact, and if so, what it was about the dialogue that enabled change, what was the process of change that could be observed and how embedded such change was. Drawing on post-modernism, systems thinking and complexity thinking, I have built on organisational change, conflict transformation, dialogue and cross-sector partnership literature to examine the role of dialogue as an enabler of change. While highlighting parallels in the discourses, I analyse the process and degree of change within the company through two conflict transformation models, one by Lederach (1997) and the other by Lederach, Neufeld and Culbertson (2007), which I feel best synthesise these parallels. The research is a longitudinal case-study (2002-2012), based on semi-structured interviews and document analysis. The study adds to the limited academic research on conflict sensitivity in general, and on the implications for a company’s way of working in particular. Although I find that within the business sector, the notion of conflict sensitivity is assumed in the wider concept of corporate social responsibility, noteworthy is the relevance of dialogue in change processes. Dialogue is an essential enabler as it sparks transformational levers also recognised in the literature reviewed. However it is not sufficient. The research illustrates that the dialogue between CDA and Total has played a critical role in facilitating a shift in the company’s way of working, with the contribution of other influences at play. As such, I draw attention to the complexity of the change process and discuss the current nature of the drivers of change within Total.

På senare tid har Corporate Social Responsibility (CSR) blivit en allt viktigare företagsfråga. Det har dock framhävts att otillräcklig forskning har ägnats åt att dess inverkan på anställda. Syftet med denna studie varit att undersöka effekten av CSR, riktad mot externa intressenter, på anställdas arbetsmotivation. För detta ändamål har en fallstudie av en svensk bank genomförts. Först utfördes en kartläggning av bankens CSR. Sedan utvecklades ett konceptuellt ramverk inspirerat av dels kartläggningen av bankens CSR, och dels av Hackman och Oldhams Job Diagnostic Survey. Därefter distribuerades en psykometrisk undersökning till 117 anställda i ett av bankens sex affärsområden. Detta i syfte att försöka fånga in den potentiella motivationseffekten av bankens CSR. Den huvudsakliga upptäckten av studien indikerar ett positivt samband mellan upplevd CSR och arbetsmotivation. Dessutom, utav de valda måtten för arbetsmotivation, visade sig upplevd meningsfullhet generera den tydligaste kopplingen till CSR, följt av upplevt ansvarstagande och feedback. Följaktligen är den viktigaste slutsatsen, inom ramen för denna studie, att arbetsmotivation påverkas positivt av CSR. / In recent times, Corporate Social Responsibility (CSR) has become an increasingly important corporate issue. It has, however, been argued that insufficient research has been dedicated to its impact on employees. The purpose of this study has been to examine the effect of CSR directed at external stakeholders on employee motivation. In order to do so, a case study on a Swedish bank was conducted. First, a mapping of the bank's CSR was carried out. Thereafter, a conceptual framework inspired by the mapping of the bank's CSR as well as by Hackman and Oldham's Job Diagnostic Survey was developed. Second, a psychometric survey was distributed to 117 of the bank's employees in one of its six regional business units. This was done in order to capture the potential motivational effect of the CSR of the bank. The principal finding of the study indicates a positive relationship between perceived CSR and work motivation. Furthermore, out of the selected measures of work motivation, experienced meaningfulness provided the most distinct connection to CSR, followed by experienced responsibility and feedback. Accordingly the most important conclusion, within the scope of this study, is that CSR positively affects work motivation.

Syfte: Utifrån idégrunderna från CSR är syftet att utveckla en samlad modell om de mest utmärkande utmaningarna med ekologiskt ansvarstagande inom leverantörskedjor, med fokus på implementering, granskning och kommunikation. Metod: Studien baseras på vetenskapsteori från hermeneutiken och socialkonstruktivismen. Forskningslitteratur har analyserats och olika aspekter har brutits ut till en teoretisk referensram. Studien utfördes med en kvalitativ ansats, där semistrukturerade intervjuer är ett specifikt metodval. Det empiriska materialet har genomgått en urvals- och insamlingsprocess. Vidare har materialet bearbetats och tematiserats i samspel med teorin. En abduktiv och iterativ process påverkade forskningsprocessen genom en växelverkan mellan teori och empiri. För att säkerställa studiens kvalité präglades utförandet av kvalitetskriterier. Metoden resulterade i en strukturering och kategorisering av utmaningar i företags styrning. Resultat & slutsats: Studiens resultat ges i en strukturerad och kategoriserad samlad modell över utmaningar. Detta genom en förankrad empirisk begreppsram som sammanställts med teoretiskt ramverk om utmaningar med ekologiskt ansvarstagande inom leverantörskedjor. Examensarbetets bidrag: Ett teoretiskt bidrag ges genom konceptualisering och en samlad teoretisk modell. Större kännedom om olika utmaningar presenteras för att underlätta hantering eller föreslå åtgärder för företag att styra hållbart. Detta görs genom nya strukturerade kategorier och en förankrad begreppsram från empirin. Förslag till fortsatt forskning: Baserat på studiens resultat föreslås att fortsatt forskning utvecklar modeller med samma utgångspunkter och grunder. Förhoppningsvis kan det uppnås genom förbättrad strukturering av implementering, granskning och kommunikation med ekologiskt ansvarstagande inom leverantörskedjor, samt genom nya eller befintliga utmaningar. / Aim: Based on concepts from CSR, the purpose is to develop a comprehensive model of the most distinctive challenges of ecological responsibility in supply chains, with a focus on implementation, auditing and communication. Method: The study is based on hermeneutic theory and social constructivism. The analysis of the scientific research has resulted in a theoretical frame of reference, where different key aspects are pointed out. The chosen method was a qualitative approach with semi-structured interviews. The empiric data has undergone an adaptation process and been systematized in relation to the theory. An abductive and iterative process influenced the research and working process through an interaction between the theory and the empirical data. To ensure the quality throughout the study, quality criteria were used. The method gave a structuring and categorization of challenges for corporate governance. Result & conclusions: The study's results are given in a model of challenges, through an established conceptual framework from empirical data. The theoretical framework presented challenges with ecological responsibility in supply chains. Contribution of the thesis: The study contributes theoretically with a conceptualization and a combined theoretical model. A greater knowledge of challenges is given to facilitate methods for sustainable management through new structured categories and conceptual framework from empirical data. Suggestions for future research: The study suggests that future research focus on developing models with the same starting points and bases. Through an improved structuring of implementation, auditing and communication with ecological responsibility in supply chains, and through new or existing challenges, this can hopefully be achieved.

A proliferation of social movements and a large group of young, politically active individuals have pushed corporate firms to pay more attention to increase resource allocation to corporate social responsibility. As of now, corporate social responsibility refers to a wide definition of general efforts made by firms to support society through social impacts. A review of current literature on corporate social responsibility reveals a gap in the way the quality is calculated as well as does not take into account the influence of social movements in the past couple of years. This paper assesses the specific social and political justice positions that firms have taken and whether these positions have had an effect on financial performance given the more actively conscious consumer base. Tobin’s Q is used to quantify these effects and show that positive corporate social responsibility increases financial performance, supporting the hypothesis, while negative corporate social responsibility does not significantly affect financial performance. Future research recommends a closer look at the industry differences in the subject as well as a clearer definition of the variance between the different issues that constitute corporate social responsibility.

哈蒙認為傳統的行政責任傾向於以「控制」的觀點來規範行政人員的行為，對於人性均持負面的看法，於行政責任的落實亦缺乏完整的信賴，哈蒙則從人性的立場出發，認為人性的本質是「自主的--社會的」，並提出公務人員的行政責任包含專業責任、政治責任與個人責任三種，每一種責任只有關連到其他二個責任時，才具有意義；同時每種責任均可相互牽制彼此產生的病態，例如「政治責任」可解救「專業主義」者免於狹窄的工具主義，並可使「個人責任」免於淪落道德的教條主義；「專業責任」可牽制「政治」免於墮落為機會主義者，牽制「個人」免於陷入天真的頑強(impracticality)；「個人責任」則有助澄清「政治責任」與「盲目服從」之間的不同，免於權威的物化(reification)，以及「專業責任」與愚蠢的技術主義之差異，免於目標的錯置的迷思。三種責任各有其優缺點，本文並將闡述每一種途徑的正面意義與負面價值，以達成哈蒙所言「抗衡性的價值」(counterveiling virtue)。最後並將三種責任觀點加以辯証分析，而哈蒙認為在規範價值上以個人責任居於優先的地位。其次並從行政責任的具體論題出發，探討不同的責任觀點（包含政治責任、專業責任及個人責任）表現在公共利益、行政裁量與行政風格的有何差異，藉此更彰顯哈蒙行政責任的意義。

<p>Large corporations have come to play a central role in today’s society. By analyzing how corporations describe their work with Corporate Social Responsibility, CSR, my aim is to review how they view and relate to this role. CSR means that a corporation voluntarily takes a civic responsibility beyond that which is required by law. This can be in order to promote human rights, basic workers rights and a better environment, as well as fighting corruption.</p><p>In order to get at the role played by CSR, I have studied texts dealing with the subject, which have been published on the internet by the five largest Swedish corporations. The texts have been analyzed with a critical discourse analysis model inspired by Norman Fairclough. This means that the texts are analyzed linguistically, that discourses are identified, and that social theories about globalization, protest movements and brand name marketing are used.</p><p>The corporations base their texts on a public debate regarding a potential conflict betweengenerating largest possible profit and taking a corporate social responsibility. One side of the debate is represented by a neo-liberal market discourse, which places profit first, and the other by a social justice discourse, which places responsibility first. Together, these two discourses form key components in a particular discourse about CSR, which I have chosen to call a CSR-discourse.</p><p>Finally, the result of the study is problemized by putting it in contexts which dominate our world today. Hereby, risks with the corporations’ way of handling CSR are brought to light in a democratic perspective. The corporations describe how they, through CSR, want to safeguard all that which they believe is good, but that this at the same time must bring the company profit. Nowhere in these texts do the corporations come near answering the fundamental question of for whom it is most important to live up to the values of CSR. The question is therefore; who benefits from today’s CSR?</p>