This thesis challenges two key assumptions made in the current Islamic banking literature. Firstly, this thesis challenges and empirically invalidates the assumption that all Islamic banks are indistinguishable from their conventional counterparts and are thus equally unIslamic. To do so, this thesis uses the profit and loss sharing (PLS) criteria, which is central to the philosophy of Islamic banking and is the key principle differentiating Islamic from conventional banking, in theory and practice. By investigating variation in PLS levels between Islamic banks and comparing with conventional banks with and without Islamic windows, this thesis illustrates that the Islamic banking industry does not comprise a homogeneous group of banks that are all indistinguishable from their conventional counterparts. Rather, a typology of Islamic banks exists, comprising of three distinct groups of banks, each one following a different business model. While one group can genuinely be considered indistinguishable from conventional banks, another group shows clear evidence of pursuing PLS-oriented strategies in formulating its asset portfolio, differentiating itself from the purely debt-based intermediation model adopted by conventional banks. As such, empirical evidence shows that some Islamic banks are, in practice, operating closer to the PLS principle and can thus be considered more Islamic than others. Further investigation illustrates that the institutional environment matters for the provision of ideal PLS Islamic financing instruments. Secondly, this thesis overcomes two methodological issues to compare the corporate social performance (CSP) of Islamic and conventional banks. In doing so, this thesis challenges the second identified assumption from the literature, that religion-specific category of corporate social responsibility (CSR) is particular to Islamic banking, and invalidates it on conceptual, theoretical and empirical basis. A novel CSP Index based on the evidence-based disclosure criteria, comprising of 6 dimensions and 25 social performance indicators is constructed and complemented with three Social Performance Quantitative Indicators (SPQIs) to compare the CSP of Islamic and conventional banks. From this comparison, this thesis concludes that, contrary to the industry s claims and expectations held of it, Islamic banking does not offer an ethical alternative to conventional banking. Differences in the level and composition of CSP between the two industries are more subtle and require a nuanced approach to be studied.

Business researchers have shown that servant leaders empower, provide long-term vision, and serve their workers and followers better than do nonservant leaders. High performance work practices (HPWPs) and corporate social performance (CSP) can enhance employee and firm productivity. However, when overused or poorly managed, HPWPs and CSP can lead to the business problems of employee disengagement, overload, or anxiety. Scholars noted a gap in human resource management research regarding whether leadership styles affect HPWPs and CSP use. This study examined the relationship between leadership style and the use of HPWPs and CSP, by using a quantitative, nonexperimental design. U.S. business leaders (N = 287) completed a survey consisting of 3 previously published scales. A chi-square analysis calculated the servant to nonservant leader ratio in the population, finding a disproportionate ratio (1:40) of servant (n = 7) to nonservant (n = 280) leaders. Two t tests showed that no significant difference existed in how servant and nonservant leaders use HPWPs or CSP. However, a multiple linear regression model showed that a leader's self-reported characteristics of empowerment, vision, or service positively predicted CSP use; empowerment positively predicted HPWPs use; service negatively predicted HPWPs use; and vision had no effect on HPWPs use. Findings may help human resource practitioners identify leaders who use HPWPs or CSP differently. Positive social change may occur by hiring more visionary, empowering, or service-oriented leaders who can support overwhelmed or anxious workers, potentially leading to more engaged and productive workers, and an increase in the use of positive CSP.

OLIVEIRA, Jose Erivan Bezerra de. Santo Daime - o professor dos professores: a transmissão do conhecimento através dos hinos. 2008. 233f. Tese (Doutorado em Sociologia) – Universidade Federal do Ceará, Departamento de Ciências Sociais, Programa de Pós-Graduação em Sociologia, Fortaleza-CE, 2008. / Submitted by nazareno mesquita (nazagon36@yahoo.com.br) on 2011-11-29T13:15:15Z No. of bitstreams: 1 2008_tese_JEBdeO.pdf: 5402046 bytes, checksum: bfe0a09fff1bb2aca1ed3c6630dabda5 (MD5) / Approved for entry into archive by Maria Josineide Góis(josineide@ufc.br) on 2011-11-29T14:16:35Z (GMT) No. of bitstreams: 1 2008_tese_JEBdeO.pdf: 5402046 bytes, checksum: bfe0a09fff1bb2aca1ed3c6630dabda5 (MD5) / Made available in DSpace on 2011-11-29T14:16:35Z (GMT). No. of bitstreams: 1 2008_tese_JEBdeO.pdf: 5402046 bytes, checksum: bfe0a09fff1bb2aca1ed3c6630dabda5 (MD5) Previous issue date: 2008 / The work analyzes the hymns of the doctrine of the Saint Daime. The central hypothesis is that they are at the same time the knowledge in itself and the vehicle of transmission of this knowledge. This text tries to understand though the hymns the evolution of the Saint Daime detaching three moments of its history: the foundation for Raymond Irineu Serra, in the decade of 30 of the last century; the consolidation for Sebastião Mota de Melo, from 1971 and the currently expansion taken to the front for Alfredo Gregorio de Melo. With the concepts of social memory and performance the text analyzes the diverse types of rituals that constitute the corpus of the religion in question and it detaches the relation between education and learning with the hymns, and trance and the performance. / O trabalho se propõe a analisar os hinos da doutrina do Santo Daime. A hipótese central é que eles são, ao mesmo tempo, o conhecimento em si e o veículo de transmissão desse conhecimento. São analisados hinos que acompanham a evolução do Santo Daime destacando três momentos de sua história: a fundação por Raimundo Irineu Serra, na década de 30 do século passado; a consolidação por Sebastião Mota de Melo, a partir de 1971, e a expansão levada à frente por Alfredo Gregório de Melo atualmente. A partir dos conceitos de memória social e performance, analiso os diversos tipos de rituais que constituem o corpus da religião em questão e destaco a relação entre ensino e aprendizagem a partir dos hinos, do transe e da performance.

Submitted by paulo junior (paulo.jr@fgv.br) on 2010-03-04T19:03:21Z No. of bitstreams: 1 Daniela de Melo.pdf: 710873 bytes, checksum: cf5b6c70fc7ee242bfd589e5104ff4fd (MD5) / Approved for entry into archive by paulo junior(paulo.jr@fgv.br) on 2010-03-04T19:03:35Z (GMT) No. of bitstreams: 1 Daniela de Melo.pdf: 710873 bytes, checksum: cf5b6c70fc7ee242bfd589e5104ff4fd (MD5) / Made available in DSpace on 2010-03-05T14:12:37Z (GMT). No. of bitstreams: 1 Daniela de Melo.pdf: 710873 bytes, checksum: cf5b6c70fc7ee242bfd589e5104ff4fd (MD5) Previous issue date: 2009-03-03 / Muitos trabalhos têm analisado o sucesso da Lei de Responsabilidade Fiscal a partir do desempenho dos indicadores fiscais. A evolução destes índices nos últimos anos mostra um sucesso incontestável. Por outro lado, a evolução dos indicadores sociais, embora permaneça em constante debate, acaba subordinada aos limites impostos ao poder discricionário do gestor público. A busca pelo cumprimento das metas de superávit e dos limites de gastos definidos a partir da Lei de Responsabilidade Fiscal é favorável até o ponto em que não se sobreponham ao papel principal do Estado de provedor de bens públicos. Desta forma, na medida em que o controle das contas públicas é objetivo importante das políticas públicas, mas não pode ser o único, este trabalho constrói uma visão mais ampla de avaliação da Lei de Responsabilidade Fiscal, levando-se em conta a dimensão qualitativa do gasto público e não apenas a quantitativa, medida pelos resultados fiscais. A fim de colaborar com o debate acerca do aprimoramento da Lei de Responsabilidade Fiscal, estudou-se a existência de impactos de bons resultados fiscais na qualidade do gasto público das unidades da federação. Para isso, elaborou-se um Índice Fiscal, bem como um Indicador de Observância aos limites da LRF e avaliaram-se as correlações entre estes e os Índices também elaborados, de Educação, Saúde, Saneamento e Habitação e Riqueza. Além disso, também foram analisadas, de forma comparativa entre as vinte seis unidades da federação e mais o Distrito Federal, o desempenho relativo de cada uma e a sua evolução ao longo dos anos. Este problema de pesquisa é alinhado à premissa do New Public Management, que busca imbuir na esfera pública a gestão baseada em resultado (outcome oriented) e a otimização da eficiência alocativa dos recursos (value for money). 4 Os resultados encontrados indicam que uma gestão fiscal de acordo com os parâmetros estabelecidos pela LRF não garante que os serviços públicos serão prestados com qualidade e eficiência.

Esta dissertação tem por objetivo principal analisar e responder ao questionamento acerca da relação entre desempenho social corporativo e desempenho financeiro de empresas brasileiras. De forma mais específica, a dissertação investiga a seqüência causal e a direção (positiva ou negativa) do relacionamento entre as variáveis que representam as duas concepções de desempenho. Para tanto, foram utilizadas duas variáveis para representar o desempenho financeiro a valores de mercado, três variáveis para representar o desempenho financeiro a valores contábeis, e o Indicador de Desempenho Social Corporativo, construído nesta dissertação para representar o desempenho social das empresas e baseado nos Balanços Sociais publicados segundo modelo do Instituto Brasileiro de Análises Sociais e Econômicas (IBASE). Além dessas variáveis, duas variáveis de controle consideradas relevantes pela teoria, o Tamanho da Empresa e o Setor de Atuação, também constituíram o modelo estatístico. O período de análise (2000 a 2002) do relacionamento entre as variáveis e a amostra da pesquisa foi relativamente pequeno, devido principalmente à fragilidade do banco de dados referente ao desempenho social corporativo e à incipiência do próprio tema na administração brasileira. As análises foram realizadas em períodos anuais, sem e com defasagem temporal de um ano, a fim de que seis hipóteses alternativas propostas por modelo já existente pudessem ser testadas. A análise estatística foi realizada através de matriz de correlações, de modelos de regressão linear múltipla pelo método dos mínimos quadrados ordinários, de regressão a erros padrão robustos a heterocedasticidade e de regressão robusta. Os resultados, em sua maioria, não foram capazes de rejeitar a hipótese nula do modelo, isto é, de que não há relação estatisticamente significante entre o desempenho social e o desempenho financeiro corporativos. Entretanto, as regressões que utilizaram indicadores contábeis de desempenho financeiro apresentaram resultados que indicariam, em alguns períodos de análise, a existência de uma relação positiva entre as duas formas de desempenho, corroborando, em parte, com a idéia de que a administração dos stakeholders acarretaria desempenho financeiro superior às empresas. Porém, a seqüência causal do relacionamento não foi clara, dado que tanto um melhor ou pior desempenho social corporativo foi causa de um melhor ou pior desempenho financeiro, como também o segundo foi causa do primeiro. Por sua vez, a relação entre os indicadores de mercado do desempenho financeiro das empresas e o indicador de desempenho social corporativo apresentou-se bastante contraditória, o que corrobora com resultados alcançados em pesquisas e trabalhos anteriores sobre o tema. Finalmente, a variável de controle de Tamanho da Empresa mostrou-se não significante para o modelo, enquanto a variável de controle de Setor de Atuação apresentou resultados bastante diversos. Dessa forma, os resultados mostraram-se pouco conclusivos, fato explicado pela literatura existente que identifica as limitações conceituais, como a indefinição de conceitos-chave, e empíricas, como a ausência de banco de dados ou deficiências dos existentes, que permeiam a maioria das pesquisas existentes sobre o tema e que se agravam na realidade brasileira. Para as novas pesquisas, recomenda-se atenção especial à representação do desempenho social corporativo, tornando-o mais abrangente e robusto, bem como a utilização de diferentes janelas temporais para o modelo estatístico que permitam o alcance de resultados mais conclusivos. É importante observar que iniciativas recentes de instituições no país vêm ao encontro do atendimento das necessidades dos pesquisadores que se interessam sobre o tema, o que estimula e favorece o desenvolvimento de pesquisas futuras. / The major objective of this here dissertation consists in analyzing the relation between social and financial performances of Brazilian enterprises and in responding to the related inquiries. More specifically, this text investigates the causal sequence and the direction (positive or negative) taken by the relation between the variables that represent the two performance concepts. For that purpose, two variables have been used to represent the financial performance at market values, three variables have been used to represent the financial performance at book values and the Corporate Social Performance Indicator has been here constructed to represent the social performance of enterprises, based on the Social Balance Sheets published according to the Instituto Brasileiro de Análises Sociais e Econômicas (IBASE). Besides these variables, two control variables have been considered relevant in the theory: the size of the company and its industry. Both have framed the statistic model. The analysis period (from 2000 to 2002) of the relation between the variables and the research sample has been somewhat short, mostly due to the fragility of the corporate social performance database and to the embryonic condition of the issue in Administration in Brazil. The analyses have been accomplished in yearly periods, with and without one-year temporal gaps, so that six alternative hypotheses proposed for already existing model could be tested. The statistic analysis was developed through a correlations matrix, models of multiple linear regression processed by the ordinary least squares method, models of heteroskedasticity-consistent standard error and covariance regression and of robust regression. Most of the results have not been able to reject the null hypothesis of the model, which means that there is no statistically meaningful relation between corporate social and financial performances. However, some of the results provided by the regressions that adopted book value measurement of financial performance denote, at some analysis periods, the existence of a positive relation between the two performances, which somehow reinforces the idea that the administration of stakeholders may provide an improved financial performance. Nevertheless, the causal sequence of the relation has not been clear, considering that either a better or worse corporate social performance has caused a better or worse financial performance; and that the latter may have caused the former. On the other hand, the relation between the variables of corporate financial performance at market values and the corporate social performance indicator has proven quite contradictory, which enhances the results accomplished in previous researches and articles on the subject. Finally, the control variable of enterprise size has proven meaningless for the model, while the control variable of industry has presented quite diverse results. Thus, the results are inconclusive, according to the existing literature, which identifies the conceptual limitations, such as lack of definition of key-concepts; and the empirical limitations, like lack or inadequacy of database, which permeates most of the researches on the subject and deteriorates in the Brazilian reality. For new researches, special attention should be paid to the representation of corporate social performance, making it more extensive and robust; likewise, the usage of different temporal windows for the statistic model, which would allow the accomplishment of more conclusive results. It is important to notice that recent institutional initiatives in the country have met with the needs of researchers interested in the subject, which stimulates and favors the development of future investigations.

The corporate social responsibility is a voluntary concept of firm's embrace of responsibility for the impact of its activities on the environment and society. The corporate social responsibility is the brand and guarantee that firm runs its activities not only within the law and ethical standards, but goes far beyond the law and moral values. Firm demonstrates its social responsibility through engagement in social issues, substitute for the state in support of underprivileged or disadvantaged groups, but also develop activities which have positive impacts on the environment, advocate and meet ethical business principles, take care of their employees, to distance themselves of corruption and bribery, etc. This thesis deals with the objective introduction of corporate social responsibility concept from its origin to contemporary approaches. The thesis introduces related theories which contributed to corporate social responsibility as well. In addition, this thesis familiarizes with the open question of relationship between corporate social responsibility (performance) and firm's financial performance and presents the important empirical research in this area. Results of analysis, done in this thesis, indicate a slight negative relationship between corporate social responsibility (independent...

Titel: Institutionella investerares preferenser för ES-kriterier Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Melisa Tatarevic och Alexandra Berg Nordström Handledare: Jan Svanberg Datum: 2022 - Januari Syfte: Intressenternas ökade behov av insyn i miljö-, sociala- och styrningsfrågor har givit stor vikttill hållbarhetsrapportering världen över. Denna studie syftar till att undersöka huruvidainstitutionellt ägande beror av ES-kriterier och ger nytt ljus åt forskningen med fokus på bådepositiva och negativa aspekter av ES-kriterier. Ökar/minskar det institutionella ägandet beroende pånärvaron av policyer hos företag? Existerar det ett samband mellan ESG-betyget och policyer? Metod: Med sekundärdata från databasen Refinitiv Eikon har denna kvantitativa studie medtvärsnittsdesign analyserat 2653 publika företag i IBM: s statistikprogram SPSS. Studien presenterarbeskrivande statistik, en korrelationsmatris, kontroll av felkällor samt multipla regressionsanalyser. Resultat & slutsats: Studien ger bevis för att det institutionella ägandet huvudsakligen ökar vidnärvaron av specifika policyer. Emellertid minskar institutionellt ägande vid närvaron av en specifikpolicy. Studien finner även stöd för ett existerande samband mellan ESG-betyget och policyer. Examensarbetets bidrag: Studien bidrar med ny information till forskningen inom ESG-betygetoch för institutionella investerare genom ett unikt tillvägagångssätt att studera institutionellainvesterares preferenser för olika ES-kriterier med fokus på både styrkor och svagheter. Förslag till fortsatt forskning: Kvantitativ forskning kan svara på huruvida liknande resultat hadeuppnåtts vid val av andra indikatorer. Kvalitativ forskning kan från institutionella investeraresperspektiv, förklara hur de faktiskt beaktar ES-kriterier och dess indikatorer vid investeringsbeslut. Nyckelord: Hållbarhetsprestanda; ESG-betyg; Företagens sociala ansvar (CSR); Socialt ansvarsfullainvesteringar (SRI); Institutionella investerare; Miljö- och social prestanda / Title: Institutional investors preferences on ES-criteria Level: Student thesis, final assignment for Bachelor Degree in Business Administration Author: Melisa Tatarevic and Alexandra Berg Nordström Supervisor: Jan Svanberg Date: 2022 - January Aim: Stakeholders' increased need for transparency in environmental, social and governance issueshas given great importance to sustainability reporting worldwide. This study aims to investigatewheather institutional ownership depends on ES criteria and sheds new light on research by focusingon both positive and negative aspects of ES criteria. Does institutional ownership increase/decreasedue to the presence of policies in companies? Is there a link between the ESG rating and policies? Method: With secondary data from the Refinitiv Eikon database, this quantitative study with crosssectional design analyzed 2653 public companies in the IBM: s statistics program SPSS. The studypresents descriptive statistics, a correlation matrix, control of error sources and regression analyzes. Result & Conclusions: The study provides evidence that institutional ownership mainly increases inthe presence of specific policies. However, institutional ownership decreases in the presence of aspecific policy. The study also finds support for an existing link between ESG ratings and policies. Contribution of the thesis: The study contributes new information to the research within the ESGrating and for institutional investors through a unique approach to studying institutional investors'preferences for different ES criteria with a focus on both strengths and weaknesses. Suggestions for future research: Quantitative research can answer whether similar results had beenachieved by choosing other indicators. Qualitative research can explain how they actually considerES criteria and its indicators when making investment decisions. Key words: Sustainability performance; ESG Score; Corporate Social Responsibility (CSR); SocialResponsibility Investments (SRI); Institutional investors; Environmental and social performance

Ausgehend von der Fragestellung, wie es möglich ist, dass der Körper durch bestimmte Erscheinungen und Handlungen zur Ressource visueller Kommunikation im Protest wird, leistet die vorliegende Dissertation zwei innovative Forschungsbeiträge: Zum einen wird die Rolle des Körpers in der Interaktionsordnung kollektiven Handelns theoretisch aufgearbeitet. Damit werden zwei miteinander verwobene Lücken im Bereich der Protest- und Bewegungsforschung adressiert: Die unzureichende Auseinandersetzung mit visuellen Aspekten der Aktivität sozialer Bewegungen und die, trotz einiger Aufmerksamkeit für soziale Inszenierung, weitgehende Ausblendung der Rolle des Körpers bei der Betrachtung von Bewegungshandeln. Zum anderen wird auf Grundlage der theoretischen Erkenntnisse eine Methodologie entwickelt, die sich besonders für die Erforschung von Körperlichkeit in Verbindung mit den Interaktionsdynamiken im Protest eignet. Den Körper operationalisiere ich als Visualisierungsmedium im Konzept des Bild-Körpers mit Anleihen bei der Bild- und Drama-Theorie. Die empirische Analyse von Videomaterial zu den Anti-Castor-Protesten in der Region Wendland (Deutschland) des Jahres 2008 zeigte, dass der Körper als Symbolträger in Mikrodramen - kurzen dramatischen Interaktionsfolgen - in Erscheinung tritt, über die der Protest selbst zum mobilisierenden Ereignis wird. Durch Mikrodramen werden die Akteure unmittelbar mit den Narrativen und Master-Frames des Protests verbunden. Der sonst rhetorische Konflikt zwischen Aktivisten und Protestadressaten wird physisch manifest in Zeit und Raum. Die Verkörperung normativ geladener Konstellationen von antagonistischen Charakteren ist dabei ein wesentliches Moment. Die notwendige Spannung wird durch die Kompositionen der Bild-Körper vor allem im Sinnbild der Grenzverletzung konstruiert, worin der Angriff und die Verteidigung des Körpers eine Verbindung zu den emotionalen Konstruktionen der Würde und des Anstands herstellen. / By asking how the human body becomes a crucial resource of visual communication in protest, this research advances scholarship in two main ways. First, I theorize the role of the body in terms of its appearances and actions, and in relation to collective action. Despite some scholarship attending to performative politics, this inquiry addresses several gaps in the theorizing about social movements such as the visual and embodied aspects of protest. Second, to anchor my theorization of the socially and physically situated body, I develop a methodology for researching corporality in association with protest interaction dynamics. I identify and conceptualize the body as a medium of visualization, which I call the pictorial body. Linking the pictorial body concept to the interface between scripts, narratives, and genres (SNG complex) lends the analyses to accounts of visual and dramaturgical theory. Empirically, I use original video data of the 2008 Anti-Castor protest campaign in Germany's Wendland. Findings show that the pictorial body is a primary carrier of symbolism in protest micro-dramas - short dramatic interaction episodes between challengers, targets, and third parties. As the most proximate medium, corporeal mobilizing experience - the call for action - can be treated as an outcome of protest action rather than only as a precondition. I argue that the embodied nature of micro-dramas during protest directly connects actors to movement narratives and master frames by making physically manifest in both space and time what is otherwise a rhetorical conflict. The embodiment of normatively framed constellations of antagonist characters is essential to this. More specifically, a conflictual relationship was crafted primarily by the composition of pictorial bodies in images of border violations, in which the attack and defense of the body connects to the emotionalizing constructs of dignity and decency.

Dans cette étude, nous proposons une analyse du contexte marocain de la santé et de la sécurité au travail, aussi bien sur le plan social et culturel que législatif. L'exploration du système de gestion de la santé et de la sécurité au travail nous a amené à mettre en lumière non seulement les sources législatives internationales du Code du travail marocain, mais aussi les différentes méthodes de management de la santé et de la sécurité dans les entreprises. Nous proposons également une étude statistique qui permet de mieux comprendre la gestion, les processus de prévention et les techniques de management de la santé-sécurité au sein des entreprises marocaines. En même temps, afin de proposer un modèle de management qui servirait de base à la croissance et au développement économique et social de l’établissement, une recherche-intervention a également été réalisée au sein d’une entreprise marocaine. Ainsi, les raisons de l'insuffisance du respect des lois déjà existantes ont donc pu être mises en évidence et des solutions claires à partir de l’utilisation d’outils pour améliorer l’organisation et les conditions de travail à des coûts réduits, ont été proposées. / In this study, we propose an analysis of the Moroccan context of health and safety, both in the social and cultural that legislation. Exploring the management system of health and safety at work has led us to highlight not only the international law sources of the Moroccan labor code, but also the different methods of managing health and safety in companies. We also propose a statistical study to better understand the management, prevention processes and technical management of health and safety within Moroccan companies. At the same time, in order to propose a management model as a basis for growth and economic and social development of the institution, intervention research was also conducted in a Moroccan company. Thus, the reasons for the lack of compliance with existing laws have therefore been highlighted and clear solutions from the use of tools to improve the organization and working conditions at a reduced cost, have been proposed.

Bakgrund & problem: CSR, Corporate Social Responsibility, är sedan länge ett väl utforskat område, både i Sverige och internationellt, där många tidigare studier behandlar dess koppling till finansiell prestation, framförallt inom stora företag. Ett område som är relativt outforskat är CSR inom idrottsvärlden och vidare inom fotboll, framförallt ur en svensk kontext. I vilken utsträckning engagerar sig svenska fotbollsföreningar i CSR-relaterade aktiviteter och vilken effekt har det för deras prestation? Syfte: Syftet med studien är att testa och förklara CSR-engagemangs påverkan på svenska fotbollsföreningars HR- och sociala prestation samt om organisationsstruktur i termer av formaliserings-, centraliserings- och komplexitetsgrad påverkar detta samband. Vidare är det praktiska syftet att bidra med vägledning för hur svenska fotbollsföreningar kan arbeta med CSR-engagemang för att uppnå en högre prestation. Avsikten är att belysa och förklara kopplingarna mellan CSR-engagemang, prestation och organisationsstruktur och på så sätt fylla det gap som existerar inom forskningsområdet. Metod: Studien utgår från en kvantitativ forskningsstrategi med en deduktiv forskningsansats och tvärsnittsdesign. Insamlande av data har skett genom utskick av en enkät och studiens urval består av 223 fotbollsföreningar från Allsvenskan till Division 2. Slutsatser: Studiens resultat visar tydligt att CSR-engagemang påverkar såväl HR- som social prestation positivt inom svenska fotbollsföreningar. Vidare tyder resultatet på att organisationsstruktur i termer av formaliserings- och centraliseringsgrad samt komplexitet hierarki inte påverkar detta samband. Däremot finns det, trots viss osäkerhet i resultaten, en påverkan av komplexitet socialt kapital i relationen mellan CSR-engagemang och HR- prestation. / Background & problem: CSR, Corporate Social Responsibility, is since long ago a well explored area, both in Sweden and internationally, where many previous studies deal with the connection to financial performance, especially in large companies. An area which is relatively unexplored is CSR within the sports industry and further on within football, especially from a swedish context. To which extent do swedish football clubs engage in CSR-related activities and what effect does it have on their performance? Purpose: The purpose of the thesis is to test and explain the impact of CSR-engagement onswedish football clubs’ HR- and social performance and if organizational structure in terms of formalization, centralization and complexity affects this relationship. Furthermore, the practical purpose is to contribute with guidance on how swedish football clubs can work with CSR- engagement in order to accomplish a higher performance. The intent is to highlight and explain the connections between CSR-engagement, performance and organizational structure and thus fill the gap that exists within the research area. Method: The thesis is based on a quantitative research strategy with a deductive research approach and cross-sectional design. Data collection has been done by sending out a survey and the selection of the thesis consists of 223 football clubs from Allsvenskan to Division 2. Conclusions: The result of the study clearly shows that CSR-engagement positively affects both HR- and social performance in Swedish football clubs. Furthermore, the result indicates that organizational structure in terms of formalization, centralization and complexity hierarchy does not affect this relationship. However, despite some uncertainty in the results, there is an impact of complexity social capital in the relationship between CSR-engagement and HR- performance.