<p><strong>“CSR and political consumption – a study of Nike’s and Puma’s CSR-reports”</strong></p><p>The purpose of this dissertation is to examine if political consumption has influenced multinational corporations to improve their Corporate Social Responsibility reports and policies more, than a company who has not been a target for political consumption.</p><p>This dissertation is a content analysis of Nike’s and Puma’s first (Nike 2001, Puma 2001) and latest (Nike 2007/09, Puma 2007/08) CSR- reports. Archie Carroll’s model of Corporate Social Responsibility is used as theoretical framework in this study. The model is used to focus on four areas within CSR; economic, legal, ethical and philanthropic. There has been delimitation in these four areas. Considering the economic area the study focuses on minimum wage, the legal area is focusing on minimum age, the ethical area is focusing on dialogue with stakeholders and control of suppliers and the philanthropic area is focusing on non-profit organization, projects and programs.</p><p>The results indicate that political consumption in the case of Nike, has no impact on the company to improve their CSR-report but they have improved their policy against CSR. In comparison to Nike, Puma has changed more from the first report until the latest. This could be because it is more generally popular to work with CSR today. Compared to Puma, Nike has changed more considering their policy against CSR. </p><p><em>Keywords: Archie Carroll’s Pyramid of Corporate Social Responsibility, Change, Corporate Social Responsibility Report, Multinational Corporations, Nike, Policy, Political consumption, Puma</em></p>

“CSR and political consumption – a study of Nike’s and Puma’s CSR-reports” The purpose of this dissertation is to examine if political consumption has influenced multinational corporations to improve their Corporate Social Responsibility reports and policies more, than a company who has not been a target for political consumption. This dissertation is a content analysis of Nike’s and Puma’s first (Nike 2001, Puma 2001) and latest (Nike 2007/09, Puma 2007/08) CSR- reports. Archie Carroll’s model of Corporate Social Responsibility is used as theoretical framework in this study. The model is used to focus on four areas within CSR; economic, legal, ethical and philanthropic. There has been delimitation in these four areas. Considering the economic area the study focuses on minimum wage, the legal area is focusing on minimum age, the ethical area is focusing on dialogue with stakeholders and control of suppliers and the philanthropic area is focusing on non-profit organization, projects and programs. The results indicate that political consumption in the case of Nike, has no impact on the company to improve their CSR-report but they have improved their policy against CSR. In comparison to Nike, Puma has changed more from the first report until the latest. This could be because it is more generally popular to work with CSR today. Compared to Puma, Nike has changed more considering their policy against CSR.  Keywords: Archie Carroll’s Pyramid of Corporate Social Responsibility, Change, Corporate Social Responsibility Report, Multinational Corporations, Nike, Policy, Political consumption, Puma

Det har blivit alltmer vanligt att företag upprättar en hållbarhetsrapport och något som förväntas av intressenterna. Det krävs att företag tar ett ansvar för att samhället ska kunna drivas mot en hållbar framtid. Företag kan inte bara tänka på sitt ekonomiska ansvar utan även på sitt miljömässiga och sociala ansvar. Tidigare forskning visar att lyxindustrin medinriktning på mode gör ett stort avtryck på miljön, det är främst deras textilproduktion som har en stor negativ påverkan på miljön. Lyxindustrin är även en särskild intressant marknad att undersöka eftersom konsumtionen av lyxvaror vanligtvis inte grundas i ett behov av att köpa kläder utan snarare i ett behov av att uppnå en viss social image. Att lyxindustrin har en stor påverkan på vilka trender som skapas resulterar i att industrin har ett särskilt etiskt och socialt ansvar gentemot samhället. Syftet med studien är att bidra till forskningen om vad lyxkoncerner inom mode kommunicerar avseende sitt ekonomiska, miljömässiga och sociala ansvarstagande i enlighet med GRI i sina hållbarhetsrapporter. Vi har genomfört en kvalitativ innehållsanalys av fyra koncerner som alla verkar inom lyxindustrin. Datamaterialet har inhämtats från koncernernas hållbarhetsrapporter förrapporteringsåret 2019. Studien har en tvärsnittsdesign och utgår från en abduktiv ansats. Vi har sökt efter teman som kan kopplas till studiens analysmodell som är baserad på GRI:s riktlinjer för hållbarhetsrapportering. Studiens resultat och slutsatser visar att koncernerna förmedlar sitt ansvarstagande inom allaområden i sina rapporter. Dock lägger koncernerna störst vikt på det ekonomiska ansvaret följt av det sociala och till sist det miljömässiga ansvaret. Det finns ett fåtal kategorier som inte kommuniceras alls, men vi har också funnit att koncernerna kommunicerar andraområden inom CSR som inte täcks av vår teoretiska modell. Studien har således bidragit till en utveckling av den analysmodell som använts i form av två kategorier som berörkoncernernas material och produktion. / It has become a common feature that companies establish a sustainability report and something that is expected from their stakeholders. It is required that companies take social responsibility in order for society to be driven towards a more sustainable future. Companies can not only think about their financial responsibility but also about their environmental and social responsibility. Previous research shows that the luxury industry, especially the fashion industry, makes a big imprint on the environment; it is mainly their textile production that has a negative impact on the environment. The luxury industry is also a particularly interesting market to explore because the consumption of luxury products is usually not based on a need to buy clothes but rather on a need to achieve a certain social image. The fact that the luxury industry has a major impact on the trends created, results in the industry having a special ethical and social responsibility towards society. The purpose of the study is to contribute to the research on what luxury fashion companies communicate regarding their financial, environmental and social responsibility in accordance with GRI in their sustainability reports. We have conducted a qualitative content analysis of four corporations, all of which operate in the luxury industry. The data material has been obtained from the corporations’ sustainability reports for the reporting year 2019. The study applies a cross-sectional design and is based on an abductive approach. We have searched for themes that can be linked to the study's analysis model which is based on GRI's guidelines for sustainability reporting. The study’s findings and conclusions indicate that the corporations convey their responsibilities in all areas throughout their reports. However, the corporations place the greatest emphasis on the financial responsibility, followed by the social and lastly the environmental responsibility. A few categories are not communicated at all, but we have also found other areas within CSR where the corporations communicate but that are not covered by our theoretical model. The study has thus contributed to an evolution of the analysis model used, two categories have been added that concern the corporations’ materials andproduction. This study is written in Swedish.