Much research has been conducted within Corporate Social Responsibility (CSR), and it is currently a highly debated topic. Today, CSR is not only pursued in response to public pressure, but is also seen as a source of competitive advantage and differentiation. The problem that this thesis deals with is that many SMEs do not use CSR as a proactive competitive tool in a strategic manner. Therefore, the purpose of this thesis is to develop an evaluation framework for SME‟s CSR projects, and to use this framework to analyze Casall‟s CSR projects in order to provide recommendations for Casall regarding strategic CSR. CSR as a concept is first discussed with the use of previous literature. This leads to the development of an evaluation framework for SME‟s CSR projects. The methodology is carefully considered, and a qualitative case study is chosen to be conducted at Casall. The results and analysis are presented in accordance with the theoretical framework and method. An in-depth analysis is conducted with the help of the evaluation framework. This leads to recommendations on Casall‟s existing and future engagement in CSR projects. The five recommendations are to simplify the guidelines for producers, adapt the guidelines for producers, get engaged in the local community, implement an internal code of conduct, and raise customer awareness of their engagement in CSR. This thesis contributes to the academic society by combining theories into a practical framework for evaluating SMEs‟ CSR projects. More specifically, the framework is used to guide Casall in their future CSR involvement. The framework can also be useful for other SMEs to evaluate and integrate suitable CSR projects into corporate strategy.

Abstract - A business to change the world - An analysis of norms Textbooks for International Economics, in Upper-secondary Schools, Sweden 1994-2008   In this paper textbooks, for International Economics in Upper Secondary Schools in Sweden1994-2008, are analyzed with regard to norms related to taking moral responsibility for environment and society. A method for making discourse analysis, previously illustrated by Östman (2008), is used to deconstruct the knowledge content regarding norms about taking responsibility in relation to different social roles.   The first question is: what different norms about taking responsibility can be found, in relation to different social roles? Different social roles that can be found in the studied material are: business-people, consumers, politicians/civil servants and citizens. Norms of taking responsibility in relation to the environment and society are studied in this paper in relation to these different roles.   The second question is whether a discursive change in the material can be found. One case of discursive change can be found which is related to the role of a business. This discursive change implies that the scope of taking responsibility is slightly moved towards a norm that opens for a possibility of taking moral responsibility.   Thirdly, the different norms are discussed in relation to different functions of education (Biesta 2008 & Säfström 2005) and Education for Sustainable Development (ESD). An argument is that a subjectifying function of education is vital for en education that wants to make change, which is assumed as a central component of ESD.   One argument, as a result of this study, is that a “window of opportunity” can be found when using this method of discourse analysis to discover the scope of different norms for different roles to take responsibility for environment and society.

Despite the growing consensus on the importance of an extended responsibility for business, both the conceptual and practical understanding of “corporate responsibility” has remained limited. Corporate responsibility is still often understood as an add-on to business-as-usual or as a strategy to enhance business performance. In fact, in recent years, the concept of corporate responsibility has become associated with corporate deceit instead of corporate contributions to society, and tends to engender cynicism rather than a sense of hope. In this study I sought to explore a more hopeful and more “radical” conceptualisation of corporate responsibility. By looking at an international sample of “exemplary” values-driven businesses, this study provides insight into corporate responsibility not primarily as a means towards commercial ends but as an expression of a desire to “do good” and create social and/or environmental value. This study paints a picture of the rich, responsible reality of values-driven businesses. It describes their generous, human-centred approach to employees and the internal environment. It explores their deep sense of interdependence with the wider community in which they find themselves, and their extensive engagement with a wide variety of external parties, many of which are not “naturally” connected to business. It creates an understanding of the iterative, emerging and evolutionary nature of the CSR implementation process and the inherent impermanence of CSR “solutions”. While this study gives a comprehensive insight into various, generous and progressive practices, it shows that the essence of a “responsible existence” is not the implementation of certain practices alone, but relates to the willingness and ability to continuously question the established ways and practices of business in light of the higher business aspirations, which, for many, leads to a fundamentally different way of organising, managing and governing the business. At the same time, this study does not provide a glorified account of some kind of “utopian” responsible existence. Instead, it shows the “messy” reality of trying to implement social and environmental values, while faced with multiple demands and when embedded within a social and business context that does not necessarily hold the same values. The thesis describes the various conflicts and compromises related to the implementation of multiple, conflicting commitments and demands, and the different ways in which the sample businesses approach such situations. While the sample businesses are quite capable of gracefully navigating these conflicts in creative and pragmatic ways, the research also indicates that significant compromises are seemingly inevitable, and can, almost imperceptibly, move a company away from its envisaged values and commitments. Finally, this study argues that the currently dominant approach to corporate responsibility in organisational studies, which reflects a rationalised and economic perspective on CSR and business, will be insufficient to describe the rich reality found within these businesses, as it will edit out some of its most essential elements. I conclude this dissertation by proposing an alternative, human existential lens through which corporate responsibility in values-driven businesses can be understood. Through a review of the research findings in relation to three existential themes, I show that a human existential perspective is better suited to explore both the beauty and the struggle of values-driven businesses.

This thesis is focused for accounting responsability, which purpose is capturing the responsibility of individual economic centers and evaluation of their performance. The work is divided into two parts. The theoretical part explains the basic concepts of responsibility accounting. The practical part is already focused on the application of responsibility accounting in selected company. First, it is characterized by the company and its line of business. Furthermore, it analyzes the organizational structure of the company, based on results together with the scope of business are proposed economic centers. Individual departments are compiled results of operations and established key performance indicators used to evaluate the performance of departments. The work could especially contribute to the eventual development of society.

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.

L’autonomie de la responsabilité administrative en matière extra-contractuelle n’est plus forcément acquise aujourd’hui. La multiplication des sources de la responsabilité administrative, à côté de la jurisprudence, qu’elles soient internes ou supranationales, a eu pour effet de rouvrir ce débat. Incontestablement, l’autonomie est encore aujourd’hui une réalité. Cependant, la loi, expression de la volonté générale, et ce en dépit de ses bienfaits, tend à effriter un principe jadis solide. Il semblerait que malgré sa légitimité, ses effets bénéfiques pour les victimes, et sa complémentarité à certains moments avec la jurisprudence, le législateur, avec le consentement du juge constitutionnel, a la possibilité de déroger au principe de la séparation des autorités. D’autres sources, comme le droit de la Convention E.D.H., tendent à imposer un cadre juridique prédéfini sans prendre en compte le dualisme juridictionnel français. Parallèlement, la Cour de justice à créer à destination des États membres un véritable droit commun de la responsabilité en matière extra-contractuelle. Tous ces facteurs conjugués, sans oublier aujourd’hui le contentieux de l’environnement impactant les règles de la responsabilité administrative, nous laisse penser que la frontière entre le droit public et le droit privé devient de plus en plus perméable. Parfois, l’autonomie, qui est selon nous la liberté du juge administratif d’appliquer des règles qui se distinguent ou non de la responsabilité civile, n’est plus toujours opérante. En effet, les sources évoquées génèrent parfois un cadre juridique standard. À certains moments, c’est la compétence du juge administratif qui est remise en cause au profit du juge judiciaire au nom du principe d’une bonne administration de la justice. / The autonomy of the administrative responsibility in extra-contractual is not necessarily acquired any more today. The multiplication of the springs of the administrative responsibility, next to the jurisprudence, that they are internal or supranational, had the effect of reopening this debate. Unmistakably, the autonomy is even today a reality. However, the law, the expression of the general will, and it in spite of its benefactions, tends to crumble a principle formerly solid. It would seem that in spite of his legitimacy, his beneficial effects for the victims, and his complementarity at times with the jurisprudence, the legislator, with the consent of the constitutional judge, has the possibility of breaking the principle of the separation of the authorities. In other springs, as the right of the Convention E.D.H., tend to impose a legal framework predefined without taking into account the French jurisdictional dualism. At the same time, the Court of justice to create aimed at Member states a real common law of the responsibility in extra-contractual material. All these combined factors, without forgetting the dispute of the environment today impacting on the rules of the administrative responsibility, lets us think that the border between the public law and the private law becomes more and more permeable. Sometimes, the autonomy, which is according to us the freedom of the administrative judge to apply rules which distinguish themselves or not from the civil liability, is not effective anymore yet. Indeed, the evoked sources sometimes generate a standard legal framework. At times, it is the competence of the administrative judge that is questioned for the benefit of the judicial judge in the name of the principle of a good administration of the justice.

Background: The world faces a consumption crisis. The fashion industry in particular is a branch in which excessive consumption patterns are present. Consumers have intentions to consume products that are more sustainable but often do not purchase accordingly; this is commonly called the CSR-consumer paradox. Also on the supply side, many fair fashion retailers have great and rigor Corporate Social Responsibility (CSR) efforts, but often face challenges along the supply chain. This can lead to a gap between organizations’ CSR and sustainability intentions and practices possible.  Purpose: The purpose of this thesis is threefold. Firstly, it attempts to shed light on how organizational members approach their company’s CSR and sustainability notions and practices and how they relate to it. Secondly, the study aims to investigate other related areas where organizational members’ private cognitions are not congruent with their company’s notion. Thirdly, organizational members’ strategies to handle such incongruent cognitions and potential conflicts will be explored.  Theoretical Framework and Method: To gain a fuller understanding of the research problem this thesis will draw on qualitative data from semi-structured interviews and use Festinger’s (1957) Cognitive Dissonance Theory (CDT) as a theoretical lens Findings and Conclusions: The findings show that organizational members display a high fit between private cognitions and their companies’ understanding of sustainability and CSR and actively seek such companies. However, in terms of sustainable consumption levels and compromises on sustainability, cognitions conflict. They can reconcile this conflict with a variety of strategies. The organizational members’ conflict in relation to sustainability practices and consumption levels can be seen as the counterpart to the CSR-consumer paradox in an organizational context. Thus, we term this phenomenon the "CSR- Organizational Paradox”. / Hintergrund: Die Welt steckt in einer Konsumkrise und v.a. in der Modeindustrie gibt es exzessives Konsumverhalten. Konsumenten haben die Absicht nachhaltige Produkte zu konsumieren, aber kaufen oft nicht entsprechend ein; dies wird gemeinhin als das ‘CSR-consumer paradox’ bezeichnet. Auch auf der Unternehmensseite zeigen viele Einzelhändler für nachhaltige Mode ernsthafte Corporate Social Responsibility (CSR) Bemühungen, aber stehen dabei oft vor vielen Herausforderungen entlang der gesamten Lieferkette. Dies kann dazu führen, dass eine Lücke zwischen den eigentlichen Absichten und den tatsächlichen Praktiken eines Unternehmens im Bereich CSR und Nachhaltigkeit entsteht.  Zweck: Diese Arbeit bezweckt drei Ziele. Erstens versucht sie zu beleuchten, wie Mitglieder von Organisationen an die CSR- und Nachhaltigkeitsvorstellungen und-praktiken ihres Unternehmens herangehen und wie sie sich dazu verhalten. Zweitens zielt die Studie darauf ab, andere verwandte Bereiche zu untersuchen, in denen private Kognitionen der Organisationsmitglieder nicht mit den Vorstellungen ihres Unternehmens übereinstimmen. Drittens soll untersucht werden, wie die Organisationsmitglieder mit inkongruenten Kognitionen und möglichen Konflikten umgehen.  Theoretischer Hintergrund und Methode: Um ein umfassenderes Verständnis des Forschungsproblems zu gewinnen, wird diese Arbeit auf qualitative Daten aus halbstrukturierten Interviews zurückgreifen und Festingers (1957) ‘Kognitive Dissonanztheorie‘ (CDT) als theoretische Linse verwenden Ergebnisse und Schlussfolgerungen: Die Ergebnisse zeigen, dass die Organisationsmitglieder eine hohe Übereinstimmung zwischen privaten Kognitionen und dem Verständnis ihrer Unternehmen von Nachhaltigkeit und CSR aufweisen und sich aktiv solche Unternehmen aussuchen. Im Hinblick auf nachhaltige Konsumniveaus und Kompromisse bezüglich Nachhaltigkeit sind private Kognitionen jedoch oft im Widerspruch zu den Vorstellungen des Unternehmens. Die Organisationsmitglieder können diesen Konflikt aber durch verschiedene Strategien lösen. Der Konflikt der Organisationsmitglieder in Bezug auf Nachhaltigkeitspraktiken und Konsumniveaus kann als Gegenstück zum ‘CSR-consumer paradox’ in einem organisatorischen Kontext gesehen werden. Daher bezeichnen wir dieses Phänomen als „CSR- Organizational Paradox“. / Bakgrund: Världen står inför en konsumtionskris. Mode- och klädindustrin är en bransch där överdrivna konsumtionsmönster går att finna i stor utsträckning. Konsumenter säger sig ha för avsikt att konsumera produkter som är mer hållbara men köper ofta inte dessa; detta benämns som ’CSR-consumer paradox’. Även på utbudssidan tar många hållbara modeföretag stort ansvar för sitt hållbarhetsarbete genom strikt arbete med Corporate Social Responsibility (CSR), men möter ofta utmaningar längs leveranskedjan. Detta kan leda till klyftor mellan organisationernas CSR- och hållbarhetsintentioner och deras möjliga praxis. Syfte: Syftet med denna uppsats är tredelad. För det första försöker den belysa hur organisationsmedlemmar förhåller sig och relaterar till företagets CSR- och hållbarhetsintentioner och praxis. För det andra syftar studien till att undersöka andra relaterade områden där organisationsmedlemmarnas privata kognitioner inte överensstämmer med deras företags intentioner. För det tredje kommer organisationsmedlemmarnas strategier för att hantera sådana inkongruenta kognitioner och potentiella konflikter utforskas. Teoretiskt ramverk och metod: För att få en mer fullständig förståelse av forskningsproblemen baseras denna uppsats på kvalitativa data från semistrukturerade intervjuer och använder Festingers (1957) teori om kognitiv dissonans (CDT) som en teoretisk lins. Resultat och slutsatser: Resultaten visar att organisationsmedlemmar uppvisar hög korrelation mellan privata kognitioner och deras företags förståelse för hållbarhet och CSR och aktivt söker sig till sådana företag. När det gäller hållbara konsumtionsnivåer och kompromisser om hållbarhet, är dessa kognitioner ofta i konflikt gentemot företagets intentioner. Organisationsmedlemmarna kan ofta lösa dessa interna konflikter med en mängd olika strategier. Organisationsmedlemmarnas konflikt i relation till hållbarhetspraxis och konsumtionsnivåer kan ses som en motsvarighet till ’CSR-consumer paradox’ ett organisatoriskt sammanhang. Därför benämner vi detta fenomen ”CSR- Organizational Paradox”.

Den forskning som finns om hållbarhet är utförlig och det finns skillnader mellan perspektiven och betydelserna. Människor är nuförtiden mycket medvetna om hållbarhet och det ger organisationer en möjlighet att inkludera det i sitt arbete. Därför gjordes denna studie; för att utforska hur IF Elfsborg och Göteborg HC, som sportorganisationer, arbetar med denna aspekt och hur de kommunicerar det till samhället och sina medlemmar. Den här studien syftade till att utforska koncepten social hållbarhet och socialt ansvar genom att studera två idrottsorganisationer. För att hitta kunskapen om hur idrottsorganisationerna kommunicerar dessa koncept har studien följt en komparativ design med en kvalitativ forskningsstrategi. En modell skapades sedan för att vidare stötta förståelsen för kommunikationsstrategier och social hållbarhet och socialt ansvar och vad de ger och bidrar med till samhället. Detta ledde till en analys genom modellen. Den empiriska datan har samlats in genom semistrukturerade intervjuer med de berörda parterna. Genom att intervjua IF Elfsborg och Göteborg HC har information samlats in gällande deras arbete och strategierna de använder för att arbeta med hållbarhet. Det finns flera olika kommunikationsstrategier såsom Corporate Social Responsibility (CSR), Cause Related Marketing (CRM) och Corporate Sustainability Strategy (CSS) men båda idrottsorganisationerna använder enbart CSR som ett verktyg i sitt arbete mot hållbarhet. Det är viktigt att organisationer har kunskap om hållbarhet och aspekterna det inkluderar för att kunna implementera kommunikationsstrategier. / The research on sustainability is immense and there are often differences between the perspectives and the meanings. People nowadays are very aware of sustainability and this gives organizations a bigger opportunity to include this in their work. That’s why this study is written; to explore how IF Elfsborg and Göteborg HC, as sport organizations, are working with this aspect and how they are communicating it to the society and their members. This study aimed to explore the concept of social sustainability by studying two sports organizations. To obtain the knowledge of how the sport organizations communicate these concepts the study followed a comparative design with a qualitative research strategy. A model was then created to further support the understanding of communication strategy and social sustainability and what it brings out and contribute to society with. This lead to an analysis through the model. The empirical data has been collected through semi-structured interviews with the concerned parties. By interviewing IF Elfsborg and Göteborg HC, information about their work and strategy of working with sustainability and communication was collected. There are multiple communication strategies such as Corporate Social Responsibility (CSR), Cause Related Marketing (CRM) och Corporate Sustainability Strategy (CSS) but both organizations only uses CSR as a tool in their work towards sustainability. It is important that organizations have knowledge about sustainability and the aspects it includes to be able to implement communication strategies.

Bakgrund och syfte: Dagens ökande krav på företag gör att de måste ta samhällsansvar för att hantera utmaningen att behålla personal. Att företag tydliggör sin syn gällande socialt ansvarstagande är en del av employer branding och ett sätt att göra detta är genom kommunikation. Syftet med uppsatsen är därmed att få en förståelse för hur den sociala dimensionen av CSR samspelar med kommunikation av socialt ansvarstagande och employer branding med fokus på bibehållande av befintlig personal. Metod: Studien har genomförts med en kvalitativ forskningsmetod med hjälp av semistrukturerade intervjuer. Intervjuerna genomfördes ur ett ledningsperspektiv med åtta respondenter på tillverkningsföretaget SNA Europe [Industries] AB, beläget i Lidköping och Edsbyn. Slutsats: Resultatet av studien visade att socialt ansvarstagande har betydelse för företagets interna employer brand oavsett om det kommuniceras eller inte. Dessutom fann studien att kommunikationen inte är avgörande för personalretentionen samt att det interna sociala ansvarstagandet har större betydelse än det externa för de anställda.

The diploma thesis describes the concept of responsibility within the education of generation Z, born between the years of 1995-⁠2010. While considering some of the current social changes, the focus is on the responsibility of generation Z within modern education, specifically on responsibility within the relationship to oneself and society. The theoretical part of the thesis presents the conceptual outcomes of responsibility and its possible definitions. Furthermore, it analyses selected concepts of developmental theories, education styles and trends. The empirical part of the thesis presents semi-structured interviews with parents of generation Z. The aim of these interviews is a description of the constructs of responsibility within the education of generation Z, from the perspective of their primary carers.