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How does SMEs in Sweden use Reporting to Reach their Stakeholders? : Difference between the formal and informal reports and how they affect their relations to the different stakeholders.Mattsson, Frida, Stenberg, Wilma January 2023 (has links)
Background: All companies need to portray themselves to society and since the majority of employment stems from SMEs there are different ways SMEs can communicate to society and their stakeholders. This can be communicated through both formal and informal reporting. Purpose: The purpose of this thesis is to identify the relationship between SMEs and their stakeholders in the context of reporting. Through the widespread distribution of SMEs as a topic the purpose is to further investigate SMEs and their use of formal and informal reporting. Methodology: This thesis adopts a qualitative comparative case study of Swedish SMEs. The sample consisted of ten companies where an abductive approach was used throughout the study. The findings were analyzed with the help of stakeholder theory, agency theory and institutional theory to answer the research question. Conclusion: The findings indicate that the studied companies in general use different kinds of formal and informal reporting for each stakeholder. The findings also indicate that by using different kinds of reporting for each stakeholder, the company thus aligns the interests of the stakeholders with the company and therefore reduces information asymmetry. Regarding what kind of information they choose to report, previous knowledge is proven to be one of the most important factors since knowing what the stakeholders want can be crucial for any company.
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Strategic Alignment of Multinational Corporations with the Doughnut Economy - Advancing Sustainability and Navigating Stakeholder Challenges : A Case Study of Husqvarna GroupStolpe, Frida, Hörberg, Vega, Sepp, Maria Helena January 2023 (has links)
The Doughnut Economy integrates social and environmental sustainability into one holistic model. As sustainability becomes more relevant for multinational corporations, it is crucial to explore the possibilities of the Doughnut Economy as a tool for enhancing and visualising corporate sustainability efforts. Therefore, this study examines how multinational corporations' sustainability strategies align with the Doughnut Economy model and explores potential challenges and stakeholder benefits of alignment. Moreover, this interpretive study adopts an inductive approach, employing an exploratory and explanatory case study to contribute to existing theory and practice. Gathering qualitative data through semi-structured interviews with sustainability managers at Husqvarna Group, complemented by the company's 2022 sustainability report as secondary data. Next, thematic analysis was used to analyse the empirical findings, providing a comprehensive understanding of patterns and themes. Overall this study concludes that strategic alignment with the Doughnut Economy enables multinational corporations to enhance sustainability efforts and enables stakeholder benefits. Additionally, there are challenges of alignment due to the Doughnut Economy model’s complexity and limited stakeholder knowledge, however, investments in education and stakeholder engagement can address these challenges. By embracing the suggested strategies and overcoming identified obstacles, multinational corporations can strengthen their alignment with the Doughnut Economy, contributing to a sustainable future.
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Harboring the Future: Examining the Digitalization Challenges and Opportunities for Small and Medium-Sized Ports in SwedenRabot, Thomas, Wang, Shuhan, Henesey, Niklas January 2023 (has links)
Background: In the context of the latest fourth Industrial Revolution, more and more people have a growing awareness of the concept of Industry 4.0. It has a wide range of applications in various fields and is also particularly important in port logistics. For small and medium-sized ports, digital transformation is significant important since they play a vital role in the supply chain. However, such ports still face many obstacles from digital transformation. Purpose: The study aims to investigate and understand the application of Industry 4.0 in small and medium-sized ports, identify challenges and opportunities related to the implementation of Industry 4.0 technologies by analyzing existing advantages. Thus, help small and medium-sized ports better achieve the transformation of port digitization. Method: The method in this thesis is based on grounded theory. Besides, the researchers have chosen interpretivism to utilize surveys with port executives to examine the successful digitalization processes in different sized ports. The methodology employed involves a combination of qualitative data, quantitative and secondary data to support the findings. Additionally, the researchers incorporate stakeholder theory to assess the potential advantages and barriers associated with the digital transformation of ports. Conclusion: The researchers found that the technologies should be implemented in priorities such as digitization and Closed network system. Researchers also identified major barriers to implementation which are financing and knowledge & expertise. Most ports have recognized the importance of Industry 4.0. The main benefits of Industry 4.0 are improved operations and cost saving.
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High Interest in SustainabilityGyllenstierna, Richard, Sundberg, Oscar January 2023 (has links)
Sustainability is a subject that seems to continuously gain popularity and importance in society.Hence, many aspects of the business world also revolve around the matter. One view onsustainability is that the current generation should act in a manner that allows the next generationto have similar foundations to prosper. An important factor in this involves the investment effortsfrom the companies, in particular the industrial companies. Therefore, this thesis aims toinvestigate the potential influence that recently increased interest rates have on sustainabilityefforts within Swedish manufacturing businesses. The responses to this phenomenon have beendiverse, with arguments that sustainability initiatives will remain unaffected, others suggestingadverse effects, and a few proposing that only a reduced demand following increased rates willbe impacted. Consequently, the purpose of this research was to gain valuable insights into theimplications of changing business climates on sustainability work and investments with theresearch question being what insights can be gained regarding sustainability efforts by exploringthe experiences of companies facing increased interest rates? We interviewed six listed Swedishcompanies with a production line to gain a deeper understanding from their experiences on howthey face increased interest rates and balance their sustainability efforts. This thesis draws uponseveral theoretical frameworks, including the stakeholder theory, legitimacy theory, trade-offtheory and corporate social responsibility (CSR). These theoretical perspectives provide acomprehensive foundation for understanding the complexities and dynamics surroundingsustainability efforts in the context of changing interest rates.To gather the necessary insights, this research employed a qualitative approach in theinterpretivist paradigm, conducting semi-structured interviews with a purposive non-probabilitysample of six participants. By capturing the experiences and perspectives of the participants, thestudy aims to generate rich and nuanced data that can improve our understanding of the impactof increased interest rates on sustainability efforts. Our analysis of the empirical results revealedthat these companies, despite potential challenges, remain committed to their sustainability goalsand efforts. They have not perceived any immediate threats to their goals due to increased interestrates.Thus, sustainable investments remain a critical aspect of companies’ strategies to meet globalsustainability goals. Motivated by legitimacy, stakeholder expectations and CSR commitments,companies integrate sustainability into their operations and influence stakeholders to participatein sustainable value creation. While the effects of interest rate hikes are diverse, companiesmaintain their sustainability efforts and strive to achieve their goals although potential risks andchallenges may arise in the future.
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Nutidens skogsindustri i ett framtids- och dåtidsformat - Strategisk manipulering i hållbarhetsredovisningarAndersson, William, Eklund, Viktor January 2023 (has links)
Syftet med denna studie är att beskriva och analysera skogsindustriella företags decouplingstrategier, dess antecedenter och dess konsekvens. Företagen som har undersökts är BillerudKorsnäs, Holmen och Svenska Cellulosa AB (SCA) i en flerfallsstudie. Skogsindustrin var intressant eftersom den gör ekonomiska resurser av träd samtidigt som företagen hugger ner träd som binder koldioxid. Med en växande takt av nedhuggning skapar detta ett dilemma. Studien har utgått från en kvantitativ och kvalitativ innehållsanalys. I datainsamlingen användes positiva och negativa ord vilka systematiskt söktes efter i företagens hållbarhetsredovisningar i programmet Nvivo. Data kodades utifrån allmän, ekonomisk, social och miljömässig hållbarhet samt prospektiv och retrospektiv information. Huvudresultatet visade att de tre företagen uttryckte sig mest prospektivt samt att de använde mest positiva ord. Slutsatserna som kan dras av resultatet är att prospektiv och retrospektiv information är antecedenter till decouplingstrategi och legitimitet är en konsekvens av decouplingstrategi. / The purpose of this study is to describe and analyze the decoupling strategies of forest industrial companies, its antecedents and its consequence. The companies that have been investigated are BillerudKorsnäs, Holmen and Svenska Cellulosa AB (SCA) in a multiple case study. The forestry industry was interesting because it makes economic resources from trees at the same time that the companies cut down trees that bind carbon dioxide. With a growing rate of felling, this creates a dilemma. The study has been based on a quantitative and qualitative content analysis. In the data collection, positive and negative words were used which were systematically searched for in the companiesʹ sustainability reports in the program Nvivo. Data were coded based on general, economic, social and environmental sustainability as well as prospective and retrospective information. The main result showed that the three companies expressed themselves most prospectively and that they used the most positive words. The conclusions that can be drawn from the results are that prospective and retrospective information are antecedents to decoupling strategy and legitimacy is a consequence of decoupling strategy.
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The key corporate sustainability performance indicators from consumers’ perspective in SwedenIsmailova, Jazgul January 2022 (has links)
This paper investigates the key corporate sustainability performance indicators from the consumers' perspective in Sweden. The aim is to deepen the understanding of consumers as main stakeholders and their preferences for corporate sustainability. An online quantitative survey with 1003 respondents showed that fair working conditions and employment terms were the most important indicators, followed by strong sustainability requirements for suppliers and actions in case of human violations. Furthermore, the research results show that young and better-educated consumers rank environmental parameters as a more important indicator. The research contributes to CSR and stakeholder theory in better understanding the consumers’ perspectives on corporate sustainability.
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No company is an island: A study exploring stakeholder engagement for sustainabilityFuru, Mikael, von Schenck, Rickard January 2022 (has links)
Stakeholder engagement is considered, by both researchers and practitioners, an increasingly important aspect of corporate sustainability, and it is argued that companies should work together with their stakeholders to address the substantial social and environmental challenges ahead. Because of its importance, scholars within stakeholder theory and corporate sustainability have called for more research on how stakeholder engagement is conducted. This thesis, based on interviews with sustainability executives representing 18 Nordic companies, explores how companies work to engage stakeholders in their sustainability work. The study indicates that stakeholder engagement is an important part of the companies’ sustainability work, and that the companies are dependent on working together with stakeholders. It also highlights that even though stakeholder engagement occurs on a range of different levels, from one-way communication to strategic collaborations, education and information sharing efforts appear to be the most common. The companies in the study advocate for engaging with all stakeholders, but three stakeholder groups are considered particularly important due to their impact on the companies: customers, investors, and employees. Finally, transparency, openness, and listening are considered important success factors for stakeholder engagement, whereas lack of resources is seen as the overarching challenge.
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CSR, Stakeholders and Financial Performance : Investigating the impact of CSR on financial performance in the European Technology industryMatson, Anna, Brantestig, Natalie January 2022 (has links)
Purpose: This study aims to explore the impact of CSR on financial performance in firms located in the European technology industry. The main purpose aims to explain to what extent CSR activities influence financial performance, whilst to also further explain the influence in depth through investigating which CSR activities contribute to the potential impact. Research questions: 1. To what extent does CSR impact financial performance in the European technology industry? 2. Which CSR activities have the most impact on financial performance in the European technology industry? 3. Why does CSR impact financial performance in the European technology industry? Method: A cross sectional research design was applied in order to collect quantitative data from 2019. Multiple regressions were used to analyze the data and test three hypotheses drawn based on the stakeholder theory. Conclusion: CRS impacts financial performance both positively and negatively. Governance activities, in particular management activities, have the greatest positive impact, followed by emission reduction and workforce engagement with equal impacts. Community involvement impacts financial performance negatively, to a similar extent as emission reduction and workforce engagement. The positive influences can be explained by the stakeholder theory, suggesting that firms when meeting stakeholder demands of CSR, will benefit through financial gains, due to the obtained strengthened stakeholder relationships.
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More Than Money: Corporate Social Performance And Reporting And The Effect On Economic PerformanceZahller, Kimberly A 01 January 2012 (has links)
The three studies in this dissertation explore the relationship between Corporate Social Responsibility (CSR) and Corporate Financial Performance (CFP). CSR consists of social, ethical, and environmental performance dimensions that have not traditionally appeared in mandated financial reports and largely reflect societal expectations for corporate behavior beyond legal and regulatory constraints. CSR is reflected in both corporate actions (performance outcomes) and voluntary reporting (disclosure), and the two are not necessarily equivalent due to managerial discretion in disclosure. Although the mechanisms remain unclear, the general consensus is that there is a positive relationship between CSR and CFP. In considering the drivers and goals of CSR, two themes emerge and are used to inform these papers: a stakeholder view of organizational relationships and the need to signal legitimacy in the face of changing social norms. A stakeholder view asserts that a wide range of groups across society are important to the long-term success and health of the organization. Legitimacy theory provides the explanation of why the stakeholder view is important to organizational success and can produce significant strategic advantages. The first study utilizes archival data in an exploration of how to model the relationship between Corporate Social Performance (CSP) and CFP. Using independent evaluations of organizational CSP from KLD STATS, I explore the CSP-CFP relationship at four different levels (overall CSP, component CSP, directional component CSP, and issue-based component CSP). I consider the effect of CSP on a range of outcome measures of CFP performance, at different levels of aggregated performance measures and linkage to stakeholder groups. Finally, I explore the pattern of significant CSP components on individual CFP outcome measures to iv determine if there is evidence for changing associations based on relevant stakeholder groups, in answer to concerns raised by prior research (Wood and Jones 1995; Orlitzky, Schmidt, and Rynes 2003). I find that (a) stock market measures are extremely insensitive to CSP; (b) the appropriate measurement level of CSP varies with the degree to which the CFP measure is aggregated and attributable to a more focused group of stakeholders; and (c) significant CSP aspects and associated CFP outcomes do vary in patterns and sensitivity. The second study examines the role voluntary social disclosure plays in economic performance through an attribute I term resilience. Resilience influences stakeholder resource allocation decisions in the face of unexpected poor performance attributable to an exogenous shock and is associated with perceived organizational legitimacy. To test this model, an experiment is conducted in which participants are asked to assess the perceived legitimacy of an organization based on information characteristics of voluntary CSR disclosure and then to make reallocation decisions in the face of poor performance caused by an industry crisis not involving the underlying organization. I find that high quality disclosure (driven by reporting accuracy) is significantly associated with greater perceived legitimacy. In turn, the legitimacy construct is significantly associated with resilience following an exogenous shock. The final study considers organizational choices in CSR disclosure to preserve credibility in the face of a crisis threatening the legitimacy of the institutional framework. Using qualitative data surrounding the turbulent 2001 – 2002 period encompassing the Enron and WorldCom scandals and the fall of Andersen, I examine organizational voluntary disclosure decisions to ascertain how they sought to preserve their own informational credibility and legitimacy in the face of a threat that did not directly involve their actions. I find that organizations responded v throughout this period by increasing signals of both transparency (greater CSR disclosure) and credibility (greater use of external sources of assurance of that disclosure). I also find that thirdparty assurance was not widely used, and remained at a steady, minimal percentage over time. Overwhelmingly, organizations turned to the implementation of an independent, external reporting framework (e.g., the Global Reporting Initiative’s widespread guidelines) that provided consistency and comparability in their reporting, made use of standardized measurements and definitions, and required specific items and measures.
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Hur används hållbarhetsredovisningen för att behålla respektive reparera verksamhetens legitimitet? : Samt finns det någon koppling mellan intressentgrupp och legitimitetsstrategi? / How do companies use their sustainability report to either keep or repair their legitimacy? : Furthermore, is there any association between stakeholder groups and legitimacy strategy?Fransson, Julia, Phuengphop, Rungthiwa January 2023 (has links)
Bakgrund & Problem: Företag idag ställs inför nya krav om socialt- och miljömässigt ansvar och bedöms utefter deras förmåga att uppfylla dessa. Därmed har kommunikation och redovisning genom hållbarhetsrapporten blivit viktig. Om företagets CSR arbete och sociala ansvar överensstämmer med samhällets förväntningar kan företaget ses som legitim, men om dessa förväntningar inte efterlevs kan legitimiteten istället påverkas negativt. Företag använder sig utav kommunikationsstrategier för att legitimera sitt agerande och därmed är hållbarhetsredovisningen problematisk då den inte kan anses vara ett svar på att företaget uppfyller sin ansvarsskyldighet. Ytterligare problem med hållbarhetsredovisningen är att den utelämnar information som är betydelsefull för intressenterna. Syfte: Studiens syfte är att öka kunskapen för mottagare av företagens hållbarhetsrapporter så de kan fatta beslut om företaget på ett mer kritiskt sätt. Metod: I denna studie används en kvalitativ metod genom att en innehållsanalys genomförs av fem företags hållbarhetsrapporter. Vidare används en kvantitativ metod för att genomföra frekvensanalys av företagets intressenter. Resultat: Resultatet visar att strategier för att behålla legitimitet används både innan och efterskandal, medan strategier för att reparera legitimiteten används efter skandal. Mer exakt är det behålla legitimitet på ett pragmatiskt sätt och reparera legitimitet på ett moraliskt sätt som är de mest använda strategierna i hållbarhetsredovisningarna. Därutöver visas även en koppling mellan pragmatisk legitimitet och de interna intressenterna. / Background and problem: Nowadays companies need to face the new requirement of social- and environmental responsibility and are assessed by how they fulfill these demands. Because of this communication and accounting through sustainability reports have been important. If the company's CSR work and social responsibility are in line with society's expectations it can be considered legitim, if the expectations do not comply the legitimacy of the company will drop. Consequently, companies use communication strategies to legitimize their actions, and because of this sustainability reporting can’t be seen as a way of transparency. Furthermore, sustainability reporting does omit information that is significant to its stakeholders. Aim: The study aims to increase the knowledge of sustainability reports for receivers of the report to make better and more critical decisions. Method: This study was conducted in a qualitative method, a content analysis was performed on five companies' sustainability reports. Moreover, a quantitative method was used for the frequency analysis of the company's stakeholders. Conclusion: The result shows that strategies to maintain legitimacy are used both before and after the scandal, while strategies to repair legitimacy are used after the scandal. More precisely, maintaining legitimacy pragmatically and repairing legitimacy morally are the most used strategies in sustainability reporting. In addition, a connection between pragmatic legitimacy and the internal stakeholders is also shown.
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