Corporate social responsibility (CSR) is an important subject in business administration, and has been for many years. Over the past few years it has been become an increasingly debated topic. The CSR subject mainly focuses on multinational enterprises (MNEs), resulting in a research gap concerning CSR in small and medium size enterprises (SMEs). SMEs outline the majority of all companies on the European market; therefore, it is empirically interesting to further investigate how SMEs perceive CSR commitment. The purpose of this dissertation is to explain how CSR commitment of internal and external stakeholders influences CSR commitment in SMEs. The research was conducted with a quantitative survey. The data collected with the survey was tested and analyzed with both an explanatory and exploratory research strategy. Explanatory research was performed in order to test the derived hypotheses and explain the research question. Exploratory research was then performed in order to provide a further understanding of how SMEs view stakeholders and their CSR commitment. These two research strategies revealed that internal and external stakeholders influence CSR commitment in SMEs. However, SMEs perceive some stakeholders similarly because of their relationship with the company. There are three main concepts of CSR commitment: environmental, social and financial responsibility. Results showed that financial CSR is considered distinctly different from the two other measured CSR concepts. The theoretical contributions may be of importance to owners of SMEs and MNEs in order to gain a deeper understanding of CSR as a subject. Also, findings can help scholars interested in further researching CSR commitment in SMEs. The methodological contributions of this dissertation are of relevance for future research on the subject, since the developed instrument for measuring CSR commitment was successful. Without an established measure for this area, this instrument enables further development and thereby more valid research regarding CSR commitment and SMEs.

The expectations’ on companies to take responsibility for their business practices aregrowing. Still, limited research have been conducted on consumer expectation on corporatesocial responsibility (CSR) practices in small and medium-sized enterprises (SME). Thereforethe purpose of this study was to investigate how consumers’ expectations of CSR practices inSME’s differ concerning the five areas of CSR; environmental, social, ethical, human rightand labour rights, to provide suggestions on how SME’s could allocate their resources onCSR. This was investigated by a mixed method consisting of a survey and a focus group witha sample of students at Uppsala University. The findings of the study demonstrate that theconsumers have the highest expectations on labour rights responsibility, second highest onethical responsibility, followed by human rights responsibility, environmental responsibilityand finally the lowest expectations on social responsibility. The main theoretical implicationof the study is that the expectations on the social area of CSR differ much from previousresearch and the main managerial implication indicates that SME’s should allocate a majorityof their resources to ensuring labour rights.

Titel: Motivationer till frivilligt hållbarhetsarbete för SME   Nivå: Examensarbete på̊ grundnivå (kandidatexamen) i ämnet företagsekonomi   Författare: Emelie Bast och William Henningsson Handledare: Asif M Huq  Datum: 2024 – maj  Syfte: Tidigare forskning visar en ökad trend med CSR aktiviteter bland SME trots att lagkraven inte påverkar dem ännu. Den här studien syftar till att undersöka varför små och medelstora företag (SME) engagerar sig i CSR aktiviteter även om de enligt lag inte är skyldiga att rapportera det. Där fokuset ligger på att öka kunskapen hur SME påverkas av CSRD, utifall CSR aktiviteter är ekonomiskt lönsamt för SME och utifall CSR ger långsiktiga konkurrensfördelar.   Metod: Studien utgår ifrån socialkonstruktivismen med ett hermeneutiskt synsätt med en abduktiv forskningsansats. Studien tillämpar en kvalitativ forskningsstrategi, där studiens empiriska data samlats in genom semistrukturerade intervjuer. Där respondenterna bestod främst av ägare bland små och medelstora företag inom Gävle/Sandviken. Studien har analyserat den teoretiska referensramen som baserats på tidigare forskning och det empiriska datamaterialet analyserades utifrån studiens teman. Genom den abduktiva forskningsansatsen har författarna pendlat mellan teori och empiri för att besvara studiens syfte.  Resultat och slutsats: Studien tyder på att SMEs ökade kunskap samt kring CSR och CSRD samt implementering av CSR aktiviteter kan ge potentiella fördelar i verksamheten och samhället. CSR arbete bland SME kan ge en positiv påverkan på interna samt externa faktorer inom ekonomiska, sociala och miljömässiga aspekter.   Examensarbetets bidrag: Studien ger ett teoretiskt bidrag i en ökad kunskap om SMEs motiv samt engagemang till CSR arbete om de inte berörs av lagkrav. Studien ger även ökad information och insikter i SMEs åsikter om CSRD. Studien ger även ett praktiskt bidrag till SME där ökad kunskap samt information kring CSR och CSRD ger en positiv påverkan på verksamheten. Där företag bör implementera CSR arbete där de kan utifrån deras förutsättningar, då det kan ge positiva verkningar i framtiden.  Förslag till fortsatt forskning: Vidare forskning borde fokusera på hur SMEs relation och motiv till CSR kan skilja sig mellan olika branscher samt vilka aspekter som gör att det eventuellt skiljer sig mellan branscher. Vidare forskning bör även replikera denna studie inom några år då CSRD inte riktigt har påverkat SMEs ännu men kommer förmodligen att göra det i framtiden.  Nyckelord: Small and medium-sized enterprises (SME), Corporate Social Responsibility (CSR), Corporate Sustainability Reporting Directive (CSRD), hållbarhetsarbete och motivationer. / Title: Motivations for voluntary sustainability work for SMEs  Level: Bachelor's degree thesis in business administration  Author: Emelie Bast och William Henningsson  Supervisor: Asif M Huq  Date: 2024 - may  Aim: Previous research shows an increasing trend of CSR activities among SMEs even though legal requirements do not yet affect them. This study aims to investigate why small and medium-sized enterprises (SMEs) engage in CSR activities even though they are not required by law to report it. The focus is on increasing knowledge of how SMEs are affected by CSRD, whether CSR activities are economically profitable for SMEs, and whether CSR provides long-term competitive advantages. Method: The study is based on social constructivism with a hermeneutic approach and an abductive research strategy. A qualitative research strategy is applied, where the empirical data of the study was collected through semi-structured interviews. The respondents mainly consisted of owners of small and medium-sized enterprises in Gävle/Sandviken. The theoretical framework of the study, based on previous research, and the empirical data were analyzed according to the study's themes. Through the abductive research approach, the authors have oscillated between theory and empirical data to address the study's purpose. Results and conclusions: The study indicates that increased knowledge and implementation of CSR activities among SMEs can provide potential benefits for the business and society. CSR work among SMEs can have a positive impact on internal and external factors within economic, social, and environmental aspects.  Contribution of the thesis: The study provides a theoretical contribution by increasing knowledge of SMEs' motivations and engagement in CSR work despite not being subject to legal requirements. It also provides increased information and insights into SMEs' opinions on CSRD. The study offers a practical contribution to SMEs, where increased knowledge and information about CSR and CSRD can positively impact the business. Companies should implement CSR activities based on their conditions, as it can have positive effects in the future.  Suggestions for future research: Future research should focus on how SMEs' relationships and motivations for CSR may differ between different industries and what aspects may cause these differences. Further research should also replicate this study in a few years, as CSRD has not yet significantly impacted SMEs but is likely to do so in the future.  Key words: Small and medium-sized enterprises (SME), Corporate Social Responsibility (CSR), Corporate Sustainability Reporting Directive (CSRD), sustainability work and motivations.

Through our smartphones, the access to information is higher than ever before. Social media has revolutionized the communication landscape in how we share information and communicate to each other. Social media has significantly impacted marketing communication, therefore organizations in B2B are exploring and trying to identify ways in how to make a profitable use of social media. Despite this interest, there seems to be insufficient understanding of how to properly manage social media in the B2B context. Furthermore, branding and brand equity through social media communication creates opportunities such as deeper customer relationship, collaboration and reduce the information necessary for a purchase decision. Currently there is a gap in the theoretical understanding of how brand equity can be enhanced through social media. The purpose of this research is to explore and describe how brand equity can be enhanced through social media marketing within B2B for SME. This research aims to understand how small and medium-sized enterprises can utilize social media in the best way possible. The research adopted a qualitative exploratory descriptive approach. The collection of data was conducted through six semi-structured interview. The sample selection for the qualitative interviews were conducted on project managers and purchase managers. The result of this research gave new insights to the customer-based brand equity model in the B2B context and how customer-based brand equity can be applied in social media marketing. This resulted in a brand equity model for B2B social media marketing, where the steps have a dependency to each other. Thus, enhancing brand equity in social media demands an identification of the social media benefits, establishing a marketing plan, how to reach your target audience, utilize experience of others, communicating about technical innovation and change through the supply chain. / Genom användandet av smartphones är tillgången till information högre än någonsin tidigare. Sociala medier har revolutionerat kommunikationslandskapet i hur vi delar information och kommunicerar med varandra. Sociala medier har påverkat marknadsföringskommunikationen vilket har resulterat till att företag utforskar olika sätt för hur sociala medier kan nyttjas på ett fördelaktigt sätt. Trots detta, föreligger en otillräcklig kunskap om hur sociala medier kan användas inom B2B. Vidare skapar branding och brand equity via sociala medier möjligheter för en djupare kundrelation, samarbete samt att en minskad informationsinsamling inför ett köpbeslut. För närvarande visar forskningen en kunskapslucka vad gäller hur brand equity kan utvecklas genom sociala medier. Syftet med studien var att utforska hur brand equity kan utvecklas genom marknadsföring av sociala medier inom B2B för SME. Studien syftar till att ge en ökad förståelse för hur små och medelstora företag kan utnyttja sociala medier på bästa möjliga sätt. Studien antog en kvalitativ utforskande beskrivande ansats. Data samlades in genom sex semi-strukturerande intervjuer. De kvalitativa intervjuerna har i huvudsak genomförts med projektledare och inköpschefer. Resultatet av denna forskning gav nya insikter till den kundbaserade brand equity modellen inom B2B och hur den kundbaserade brand equity modellen kan tillämpas i ett sociala medier perspektiv. Detta resulterade i en brand equity modell för B2B inom marknadsföring för sociala media, där stegen är beroende av varandra. Däremot, en utveckling av brand equity inom sociala medier kräver en identifikation av fördelarna med sociala medier, ett upprättande av en marknadsplan, en plan för att nå sin målgrupp, ett användande av andras erfarenheter samt en kommunikation om teknisk innovation och förändring inom försörjningskedjan.

As operações de usinagem viabilizam a construção de máquinas e equipamentos que proporcionam a manutenção do bem estar da sociedade e a sua evolução. Com o estudo das tecnologias e a adequação dos sistemas de produção ao paradigma desenvolvimento sustentável, é possível discutir as operações de corte com ferramentas de geometria definida e oferecer suporte ao desenvolvimento destes processos nas pequenas e médias empresas (PME). Estas unidades do sistema produtivo estão sujeitas ao rigor do mercado e suas transformações, devendo ter condições de oferecer respostas à altura de sua função. O acesso ao conhecimento e à tecnologia leva ao fortalecimento da empresa através dos ganhos de competência e competitividade. A tecnologia proporciona condições de maior produtividade, qualidade e controle dos processos e o novo paradigma de produção conduz à eliminação dos impactos ambientais, racionalização e redução do consumo de recursos não renováveis, para a preservação e manutenção do planeta e seus sistemas naturais. No trabalho desenvolvido na presente pesquisa foi possível conhecer e avaliar as instalações e corpo técnico de onze empresas (PME), com processos de usinagem, no município de São Carlos, São Paulo. A organização dos dados permite a construção de um cenário onde são evidenciados potenciais e carências. Na etapa seguinte foi eleito um processo, em uma das empresas, que recebeu intervenções para melhor desempenho nos aspectos econômico, social e ambiental. Os resultados alcançados permitem que se faça projeções de ganhos para todo o parque industrial estudado. O mecanismo de apoio às pequenas e médias empresas em uma avaliação final sugere um salto de qualidade, referendando o modelo que pode ser facilmente reproduzido. / Machining operations make possible the construction of machines and equipment which provide the maintenance of society welfare and its evolution. Studying the technology directions and the production systems adequacy to the sustainable development paradigm enables the discussion of machining and the fostering of the processes at the small and medium-sized enterprises (SME). Because of the vulnerability to the market and its transformations these companies should have conditions to respond to the demands at the importance level of their function. The access to the knowledge and technology brings a gain in competence and competitiveness. Technology provides conditions for higher productivity, quality and processes control, as well as the new production paradigm leads to the elimination of the environmental impacts, rationalization and reduction in the use of non renewable materials preserving and maintaining the planet’s natural systems. In this research it was possible to know the facilities and the technical staff of eleven metalworking companies (SME), in São Carlos city, São Paulo state. The gathered data allows to draw a portrait that puts in evidence the potentials and deficiencies. On a next stage a specific machining operation was chosen to be improved in the economic, social and environmental aspects. The achieved results allow projections of gains in the industrial park. In a final evaluation of the small and medium-sized enterprises support mechanism it suggests a quality improvement assuring the availability of the model that is easily reproducible.

Laut dem Weltklimarat ist es zweifelsfrei, dass sich das Klima global ändert. Ein sich veränderndes Klima wirkt sich jedoch nicht nur auf die Umwelt, sondern auch auf Unternehmen aus. Diese Auswirkungen können sowohl positiver als auch negativer Art sein. Um auf diese Auswirkungen adäquat zu reagieren, ist es zunächst von Bedeutung, die positiven als auch negativen Effekte zu identifizieren und diese entsprechend zu interpretieren. Ziel der Befragung ist es daher, zu erfassen, wie sich Unternehmen vom Klimawandel betroffen fühlen und wie diese darauf reagieren. Des Weiteren wird untersucht, welche Faktoren einen Einfluss auf den Anpassungsprozess haben. Für die Befragung wurden im Juni 2012 über 2.000 Handwerksbetriebe angeschrieben, wovon insgesamt 207 Unternehmen antworteten. Zwei Drittel dieser Unternehmen nimmt den Klimawandel wahr. Allerdings fühlte sich in der Vergangenheit die Mehrheit der Unternehmen von Extremwetterereignissen nicht betroffen. Die größten negativen Einflüsse werden gegenwärtig als auch in der Zukunft bei den Kältewellen gesehen. Innerhalb des Unternehmens sind insbesondere die Logistik und der Einkauf in Zukunft negativ betroffen; positive Wirkungen werden sich hingegen beim Absatz erhofft. Insgesamt erwarten die Unternehmen eher negative als positive Effekte aus dem Klimawandel, wobei insbesondere das Nahrungsmittelgewerbe und das KFZ-Gewerbe mit negativen Auswirkungen auf ihren Betrieb rechnen. Da sich nur wenige Unternehmen von Extremwetterereignissen bzw. dem Klimawandel betroffen fühlen, verwundert es nicht, dass fast drei Viertel der Unternehmen keine Anpassungsmaßnahmen planen und der Teil, der Anpassungsmaßnahmen umsetzt(e) bzw. beabsichtigt umzusetzen, eher einen geringen Anteil ausmacht. Dies könnte darauf zurückgeführt werden, dass in etwa jedes zweite Unternehmen die Auswirkungen des Klimawandels gegenwärtig nicht finanziell spürt. Darüber hinaus fehlen finanzielle Eigenmittel, private Finanzierungsmöglichkeiten und öffentliche Fördermöglichkeiten. Des Weiteren besteht eine hohe Unsicherheit, ob Extremwettereignisse überhaupt auftreten, und welche Anpassungsmaßnahmen möglich wären. Basierend auf den Befragungsergebnissen ist zu empfehlen, Unternehmen mit Informationen zur Thematik Klimawandelfolgen und Anpassungsoptionen zu versorgen, Unternehmen zu Risikoanalysen zu motivieren und mögliche finanzielle Unterstützung im Rahmen der Anpassung an die Auswirkungen des Klimawandels anzubieten.

The most dominating type of company in Sweden is the small-sized business and it usually lacks its own marketing department. The purpose of this paper was to analyze several small Swedish businesses which are specialized in different sectors of the Mechanic/Technology industry but they are similar in terms of having niched products and they are leading companies in the world. The objective was to do research about how small businesses work with marketing despite its lack of resources and capital. This survey has shown that customer contacts, customer relationships and especially for those investigated companies, it was very important to focus on globalization and product development in order to build a Point of Difference.

Despite significant research output in recent decades on international new ventures (INVs),little attention has been paid to understanding the processes and conditions under whichthe entrepreneur identifies and exploits an opportunity and subsequently creates valuewithin the firm. As a result, the dynamics involved in the role of the entrepreneur during theestablishment and internationalization of INVs remain in a black box. In order to understandthe context, interaction among players and other dynamics involved before, during, and afterthe establishment of the INV’s creation and development, a different approach is needed. Theaim of this dissertation is to describe and understand the role of entrepreneurs in the processof establishment and internationalization of international new ventures. Three longitudinal case studies were conducted between 1999 and 2008 with a total of 108interviews using snowball sampling. In addition, comprehensive secondary data have beencollected to enrich the empirical cases with thick descriptions, and to enhance content validityas well as the reliability of the research. This study offers a more nuanced picture of how entrepreneurs’ characteristics influencethe international development of their firms. For example, it appears that it was neitherthe previous foreign experience, the education, nor the previously developed internationalnetwork (as suggested by previous literature) that can be credited for the rapid and vastinternationalization of the case firms. Instead, it is suggested that an entrepreneur’schildhood and prior life story directly influences their behaviour in the INV. We proposethat different types of entrepreneurs are important factors to understanding firms’ differentinternationalization patterns. Depending on the backgrounds of the entrepreneurs, theydeveloped preferences, skills, and especially desires that would come to affect the totalbehaviour of their future organizations. This study also develops the notion of psychicdistance into three separate spaces - the physical, the mental and the social space. Forexample, the context and experience during childhood creates the foundations for theentrepreneurs’ mental and social space, which can separately, but also in relation toeach other, offer a more accurate and deeper understanding of the actions taken by theentrepreneurs in the INV. Furthermore, this study has shown that the role and characteristicsof the entrepreneur do change over time, which also determines the individual’s sensitivity toopportunities and the international behaviour of the company.

As operações de usinagem viabilizam a construção de máquinas e equipamentos que proporcionam a manutenção do bem estar da sociedade e a sua evolução. Com o estudo das tecnologias e a adequação dos sistemas de produção ao paradigma desenvolvimento sustentável, é possível discutir as operações de corte com ferramentas de geometria definida e oferecer suporte ao desenvolvimento destes processos nas pequenas e médias empresas (PME). Estas unidades do sistema produtivo estão sujeitas ao rigor do mercado e suas transformações, devendo ter condições de oferecer respostas à altura de sua função. O acesso ao conhecimento e à tecnologia leva ao fortalecimento da empresa através dos ganhos de competência e competitividade. A tecnologia proporciona condições de maior produtividade, qualidade e controle dos processos e o novo paradigma de produção conduz à eliminação dos impactos ambientais, racionalização e redução do consumo de recursos não renováveis, para a preservação e manutenção do planeta e seus sistemas naturais. No trabalho desenvolvido na presente pesquisa foi possível conhecer e avaliar as instalações e corpo técnico de onze empresas (PME), com processos de usinagem, no município de São Carlos, São Paulo. A organização dos dados permite a construção de um cenário onde são evidenciados potenciais e carências. Na etapa seguinte foi eleito um processo, em uma das empresas, que recebeu intervenções para melhor desempenho nos aspectos econômico, social e ambiental. Os resultados alcançados permitem que se faça projeções de ganhos para todo o parque industrial estudado. O mecanismo de apoio às pequenas e médias empresas em uma avaliação final sugere um salto de qualidade, referendando o modelo que pode ser facilmente reproduzido. / Machining operations make possible the construction of machines and equipment which provide the maintenance of society welfare and its evolution. Studying the technology directions and the production systems adequacy to the sustainable development paradigm enables the discussion of machining and the fostering of the processes at the small and medium-sized enterprises (SME). Because of the vulnerability to the market and its transformations these companies should have conditions to respond to the demands at the importance level of their function. The access to the knowledge and technology brings a gain in competence and competitiveness. Technology provides conditions for higher productivity, quality and processes control, as well as the new production paradigm leads to the elimination of the environmental impacts, rationalization and reduction in the use of non renewable materials preserving and maintaining the planet’s natural systems. In this research it was possible to know the facilities and the technical staff of eleven metalworking companies (SME), in São Carlos city, São Paulo state. The gathered data allows to draw a portrait that puts in evidence the potentials and deficiencies. On a next stage a specific machining operation was chosen to be improved in the economic, social and environmental aspects. The achieved results allow projections of gains in the industrial park. In a final evaluation of the small and medium-sized enterprises support mechanism it suggests a quality improvement assuring the availability of the model that is easily reproducible.

The present dissertation provided an insight of the organizational culture and the innovative behavior of small and medium-sized enterprises (SME) in the early stages of the innovation process. The method Culture Types of Organizations certified that the investigated SMEs possessed a distinctive family culture, and in addition an innovation cul-ture at the company headquarters. By using the social research method Grounded Theory the so called theory "Innovation kultivieren" was developed. This theory consists of three process stages. The first process stage "Mindset geben" is about defining and anchoring new innovative company's values. The second process stage "Innovation organisieren" defines the organizational responsibilities and last but not least, the third process stage "Innovation strukturieren" delivers various accompanying soft skill factors to improve the innovation culture of companies.