Titel: Corporate Social Responsibility och Goodwill Impairment: Sambandet mellan CSR och goodwillnedskrivningar. En kvantitativ studie på 703 noterade europiska företag under 2022.   Nivå: C-uppsats i ämnet företagsekonomi   Författare: Jawad Taqwaei & Fuad Anuar Ali   Handledare: Jan Svanberg   Datum: 2023 – Januari   Syfte: Syftet med studien är att undersöka om nivån av CSR påverkar goodwillnedskrivningar i europiska börsnoterade företag.   Metod: Studien utgår från en positivistisk forskningsfilosofi med en hypotetisk-deduktiv ansats. Studien har en kvantitativ strategi och en tvärsnittsdesign som genomförts med data på 703 noterade europiska företag, för året 2022. Studien baseras på sekundära data inhämtad från databasen Refinitiv Eikon. Data har analyserats i två statistikprogram SPSS och MINITAB.   Resultat & slutsats: Studiens resultat visar inget samband mellan hållbarhet och goodwillnedskrivningar. Undersökningen visar inget samband mellan att socialt ansvarsfulla företag är benägna att ha mindre goodwillnedskrivningar. Dessutom finner undersökningen inget samband mellan att socialt oansvarsfulla tenderar ha mindre storlek på goodwillnedskrivningsposten. Inget samband mellan hållbarhet och goodwillnedskrivningar är därefter någonting som verkar sammanträffa med tanke på de brister ESG-betygen har som mått på hållbarhet, samt de institutionella skillnaderna mellan Amerikas och Europas börsnoterade marknad som har en påverkan på sambandet.   Examensarbetets bidrag: Bidraget sker genom att undersöka om sambandet mellan variablerna CSR och goodwillnedskrivningar skiljer sig åt mellan kontinenterna Nordamerika (USA) och Europa. På så sätt öka kunskapen och förhoppningsvis bidra med mer förståelse till hur sambandet utformar sig världen över (med tanke på de institutionella skillnaderna).    Förslag till fortsatt forskning: Framtida studier kan belysa andra faktorer som påverkar sannolikheten eller manipulering av goodwillnedskrivningar. Genomföra longitudinell design i utbyte för tvärsnittsdesign och exkludera England i urvalet.   Nyckelord: CSR, ESG, Goodwill Impairment och Stakeholder Theory, Socialt ansvar / Title: Corporate Social Responsibility and Goodwill Impairment: The relationship between CSR and Goodwill Impairment. A quantitative study of 703 listed European companies in 2022.    Level: Final assignment for bachelor’s degree in business administration   Author: Jawad Taqwaei & Fuad Anuar Ali    Supervisor: Jan Svanberg   Date: 2023 – January   Aim: The purpose of the study is to investigate whether the level of CSR affects Goodwill Impairment in European listed companies.   Method: The study is assuming a positivistic research philosophy with a hypothetical-deductive approach. The study has a quantitative approach and a cross-sectional design implemented with data of 703 listed European companies, for the year 2022. The study is based on secondary data from the database Refinitiv Eikon. The data has been analyzed in two statistical programs: SPSS and MINITAB.   Result & Conclusion: The study's results show no connection between sustainability and Goodwill Impairment. The study shows no association between socially responsible companies tending to have less Goodwill Impairments. In addition, the study finds no association between the fact that socially irresponsible firms tend to have a smaller magnitude of Goodwill Impairment. No association between sustainability and Goodwill Impairment is subsequently something that seems to coincide given the shortcomings of ESG ratings as a measure of sustainability, as well as the institutional differences between America's and Europe's listed markets that have an impact on the association.   Contribution of the thesis: The contribution is made by examining whether the relationship between the variables CSR and Goodwill Impairment differs between the continents of North America (USA) and Europe. In this way, increase knowledge and hopefully contribute with more understanding to how the connection takes shape worldwide (considering the institutional differences). Suggestion for future research: Future studies may highlight other factors that influence the likelihood or manipulation of goodwill impairments. Conduct longitudinal design in exchange for cross-sectional design and exclude England from the sample. Key word: CSR, ESG, Goodwill Impairment, Stakeholder Theory and Sustainability.

Recall-by-genotype (RbG) strategies are bottom-up approaches to conducting targeted follow-up studies or substudies with eligible participants. They use specific genetic information derived from pre-vious genome-wide association studies or whole-genome sequenc-ing enabled by next-generation sequencing. Genetic information may be partially disclosed when certain partici-pants are recalled for RbG studies, and information on the study design and eligibility criteria is provided. These distinguishing pecu-liarities of RbG approaches have ethical, legal, and social/societal implications (ELSI). In this thesis, we present and discuss the results of research on the ELSI aspects of RbG approaches and within the Cooperative Health Research in South Tyrol (CHRIS) studies (RbG1, RbG2) on genetic risk factors of Parkinson's disease (PD). We used various qualitative and quantitative methods, including in-terviews, surveys and focus group discussions (FGD). Thereby, we sought to address the need for qualitative data from diverse stake-holders, including critical voices in the CHRIS research ecosystem, such as participants, researchers, ethics board members, and study assistants, to develop effective recall and communication strategies through a collaborative approach refining the CHRIS RbG policy. The exploration began with a literature review revealing the explicit and implicit ELSI of RbG study designs. It uncovered a consensus on the significant ethical challenges RbG poses while highlighting the diversity in consent models and Return of Research Results (RoRR) policies employed in different research and biobanking con-texts. Then, a secondary analysis of interviews and surveys from a mixed-methods study with CHRIS RbG participants from the RbG pilot study (RbG1) followed. Alongside the second follow-up RbG study (RbG2) study, we then designed a survey, informed by the results of RbG1, to gather further perspectives on their experience of an RbG study, and other fundamental considerations pertinent to en-gagement and communication in RbG studies. Then, to explore the operational and practical aspects of RbG studies, we identified the relevant stakeholders who shape and decide on RbG study designs. Consequently, we designed and conducted FGD to examine stake-holder perspectives on the RbG study design, communication, and disclosure strategies. Further, we collected feedback and views from CHRIS study personnel and coordinators who accompanied the RbG1 and 2 study process. Finally, we conducted a large-scale sur-vey with CHRIS participants to strengthen the conclusions of previ-ous empirical research. This collaborative approach aims to refine the CHRIS RbG policy, develop effective recruitment and commu-nication strategies, and promote transparency. The study's findings underscore the value of personalised engage-ment and sensitive communication through tailored disclosure and communication strategies. Stakeholder views on ELSI in RbG stud-ies reveal diversity, highlighting the need for adaptable approaches aligned with study contexts. Overall, the results suggest that partici-pants are highly interested in receiving information on carrier status on the genetic variations investigated by the RbG study, but views and motivations were heterogeneous. This adds to the complexity of integrating these insights into communication strategies and disclo-sure policies. More research is necessary to investigate the effects of various disclosure strategies, the impact of disclosure on awareness, and how framing affects participants' reception of study-specific information.

The focus of this study is to explore the sustainability practices of SME suppliers as influenced by the stakeholders in the mining SC in Zambia. The study aims to provide the policymakers and senior managers of focal firms by developing a detailed framework that helps in examining the SME environment with regard to sustainability practices and formulate measures to increase their sustainability performance to decision making. This qualitative research used 50 semi-structured interviews in addressing the research objective. Interviews undertaking with cross section of stakeholders and using content analysis, the findings revealed that SMEs engage in sustainable practices when working with mining firms but disengage when working with non-mining firms. The findings further revealed the mechanisms employed by SC members in extending sustainability practices to direct and indirect suppliers (mainly informal SMEs) from focal firms. In so doing, the findings highlighted the role of first-tier suppliers as a bridge between the focal firms and sub-suppliers in disseminating sustainability practices. Besides revealing the drivers and barriers to sustainability, the research revealed the mechanisms for mitigating the barriers in order to increase the volume of SME suppliers adopting sustainable practices. This research has several contributions to both academia and practice. The main contribution to academia is a stakeholder framework, which provides a systematic mechanism of examining the sustainability phenomenon. Thus, presenting a theoretical approach for analysing and understanding sustainability practices of SMEs in a developing country context. The main contribution to practice is the production of tools that support practitioners to analyse and better comprehend the relationships in the SMEs sector and by identifying the key stakeholders that support the SMEs. / Copperbelt University

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