Syfte: Examensarbetet har skrivits för att testa om ett CSR-budskap baserat på ett värdeteoretiskt ramverk har högre trovärdighet hos en presumtiv kund än ett budskap som inte är det.Metod: I detta examensarbete har endast primärdata använts som samlats in genom en kvantitativ enkätundersökning. Dataanalysen har sedan skett utifrån ett kvantitativt förhållningssätt. Resultat och slutsats: Resultatet i studien visar att företag som önskar öka trovärdigheten i sin CSR-kommunikation bör överväga att använda sig av ett värdeteoretiskt ramverk i sin kommunikation. Resultatet stödjer Schmeltz tes från 2014 om att ett värdeteoretiskt ramverk kan bidra till att öka den uppfattade trovärdigheten hos en presumtiv kund. Det finns dock viss skillnad i uppfattning mellan könen där kvinnor generellt mottar budskapen mer positivt. Förslag till fortsatt forskning: Det skulle vara intressant att närmare studera skillnaderna i uppfattning av CSR-budskapen mellan könen i synnerhet om det i en större kontext verkligen är så att män uppfattar kompetensvärderingar med högre trovärdighet än vad kvinnor gör och att kvinnor uppfattar personliga värderingar med högre trovärdighet än vad män gör. Uppsatsens bidrag: Den här uppsatsen visar att kommunikatörer och marknadschefer inom privatresebranschen bör överväga att använda ett värdeteoretiskt ramverk när de kommunicerar CSR med sina presumtiva kunder om de har ambitionen att öka den uppfattade trovärdigheten i sina budskap.

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Bakgrund: Att jordens resurser inte är oändliga är något som idag är allmänt känt, vilket ställer krav på ett gemensamt arbete för en hållbar utveckling. Företag har därmed kommit att rikta ett allt större fokus mot sociala, miljömässiga och etiska mål, snarare än en ensidig inriktning på ekonomiska mål. Tidigare forskning visar på ett positivt samband mellan kundens uppfattning av socialt ansvarsfulla företag. Forskningen är dock knapp beträffande vilken påverkan sådant arbete antas få för företags långsiktiga kundrelationer. Genom att undersöka ett försäkringsbolag och dess kunder avseende arbete med hållbarhetsfrågor bidrar studien till en kunskapsspridning gällande vilken betydelse arbete med hållbarhetsfrågor har på långsiktiga kundrelationer. Syfte: Syftet med denna studie är att identifiera vilka hållbarhetsaspekter företag i tjänstebranschen arbetar med för att skapa långsiktiga kundrelationer samt vilken betydelse detta arbete har för kunden. Vi avser även att nå en ökad insikt i hur arbetet med hållbarhetsfrågor kommuniceras och följs upp. Genomförande: I studien har en kvalitativ ansats som har sin grund i ett iterativt angreppssätt antagits. Empirisk data har samlats in genom semistrukturerade intervjuer med anställda på fallföretaget med kunskap inom hållbarhet, samt att kundens perspektiv fångats genom fullmäktige. Slutsats: Studiens resultat visar att försäkringsbolaget i studien arbetar med samtliga ansvarsområden inom hållbarhet, men socialt ansvarstagande visade sig vara vitalt för fallföretaget. Vidare indikerar resultaten på att hållbarhetsarbete med lokal förankring kan vara ett sätt för tjänsteföretag att differentiera sig. Huvudfokus inom hållbarhet varierar beroende på vilken bransch samt vilket företag det gäller och bör riktas dit företag främst kan påverka, både samhället i stort samt sitt eget resultat. Kunder har visat sig ha en positiv inställning till hållbarhetsarbete men någon definitiv slutsats avseende hur den långsiktiga kundrelationen påverkas har inte funnits. Vi har funnit indikationer på att negativ publicitet tenderar att uppmärksammas i högre grad än positiv publicitet, därmed är det viktigt för företag att agera riktigt i dessa frågor. Studiens resultat påvisar att det för försäkringskunden är svårt att förstå kopplingen till hållbarhet eftersom tjänsten har en abstrakt natur. Att involvera kunden i hållbarhetsarbetet för att öka dennes medvetenhet har därmed visat sig vara fördelaktigt. Resultaten indikerar på att kommunikation och uppföljning därför är väsentligt för att kunden ska förstå bolags hållbarhetsarbete och vilka effekter det har för denne. Hållbarhetskommunikationen bör ha en karaktär där kunden omedvetet uppfattar bolaget som hållbart. Resultaten i studien tyder på att det föreligger svårigheter i att mäta effekterna av vissa delar av hållbarhetsarbetet eftersom det är svårt att fastställa att resultaten enbart beror på hållbarhetsarbete, även om det går att få vissa indikationer. / Background: The fact that the earth’s resources are not endless is something that today is widely known, which requires joint work for sustainable development. Many companies have thus increased their focus on social, environmental and ethical goals, rather than a one-sided focus on financial goals. Previous research has showed a positive link between customers perception of socially responsible companies. The research however is scarce on the impact of such work on corporate long-term customer relations. By studying an insurance company and its customers regarding sustainability issues, the study contributes to a dissemination of knowledge about the importance of work on sustainability issues on long-term customer relationships. Purpose: The purpose of this study is to identify which sustainability aspects companies within the service industry work with in order to create long-term customer relationships and which importance this work has for the customer. We also intend to gain an insight into how work on sustainability issues is communicated and followed up. Completion: In this study, a qualitative approach that has its foundation in an iterative approach has been adopted. Empirical data has been collected through semi-structured interviews with employees at the case company with knowledge within sustainability, and the customer perspective has been captured by the council. Conclusion: The study’s results show that the insurance company in the study applied all responsibilities included in sustainability, but social responsibility proved to be vital to the case company. Furthermore, the results indicate that sustainability work with a local anchoring can be a way for service companies to differentiate themselves. The main focus on sustainability varies depending on which industry and what company it is and this should be directed to areas where companies can primarily affect both the community as a whole and its own results. Customers have showed a positive attitude towards sustainability work but no definite conclusion about how the long-term customer relationships are affected have been found. We have found indications that negative publicity tends to get a lot more  attention than positive publicity showing the importance for companies to work with these issues. The study’s findings show that it is difficult for the insurance customer to understand the link to sustainability because of the abstract nature of the service. Engaging the customer in sustainability efforts in order to increase their awareness has shown to be beneficial. The results indicate that communication and follow-up therefore are essential for the customer to understand the company’s sustainability efforts and the effects they have. The sustainability communication should have a character in which the customer unconsciously perceives the company as sustainable. The results in the study indicate that there are difficulties in measuring the impact of certain aspects of sustainability work, as it is difficult to determine that results are solely due to sustainability, although some indications can be obtained.

This diploma thesis is focused on CSR (corporate social responsibility), the possibilities of this approach, which are offered by the market and its using particularly from the perspective of the smaller companies. The aim of this diploma thesis is to propose a procedure for CSR application in a company Bisport s. r. o., which focuses primarily on boats renting, as well as other related services along the river Sázava based on analyzes of perception and the possibility of social responsibility. To accomplish this objective is using research of the literature and other secondary sources, the own analysis of the perception of the social responsibility consumers based on data MML-TGI available at the University, and then the information from internal company sources of Bisport s. r. o., where I work some years.

Increasingly, developed countries' markets, which are usually characterized by wealthy customers, are getting saturated. This has necessitated that multinational corporations (MNCs) seek new solutions for their future growth and profitability. One of the markets that has attracted the attention of MNCs is the bottom of the economic pyramid (BOP), which comprises four billion people. However, reaching this market, characterized as having a low income of less than $2 a day, is not easily achievable. Corporations have to revisit their prior business models and develop winwin solutions that serve the needs of the poor and create profits. To conceptualize the market-based initiatives of MNCs at the BOP, this research employs the concept of corporate social entrepreneurship (CSE). CSE is defined in this research as the process of innovatively identifying and exploiting social opportunities in large and established organizations with the aim of creating economic and social value. The research questions that this dissertation seeks to answer are concerned with exploring the antecedents and outcomes of CSE. First, built upon three related strands of literature - social entrepreneurship, corporate entrepreneurship and corporate social responsibility - this research attempts to provide a preliminary understanding of the potential antecedents and outcomes of CSE. Then, by employing multiple qualitative and exploratory case studies, CSE and its antecedents and outcomes are empirically investigated in eight multinational companies in India. The research identifies demand conditions and stakeholder expectations as the environmental factors that predict CSE. Three organizational characteristics - management support, a network orientation towards social sector organizations, and the availability of financial resources - are also found to be determining factors. The outcomes are identified associal value creation, long-term profitability and legitimacy. These antecedents and outcomes are theoretically explained and supported by contingency theory, the contingent resource-based view and stakeholder theory.

Responsible entrepreneurship is something that is making an impact in society and is taking amore important place among companies, and a concept associated with this is corporate social responsibility. It is a collective name for the responsibility companies are expected to take from society, including taking into account working conditions for employees and environmental impact. The following work intends to investigate how companies that are among Sweden's top 20 most sustainable companies list work with Corporate social responsibility (CSR). The purpose of the work is to understand how the companies work with CSR and this by analyzing and comparing the companies Systembolaget, Ikea and Stena recycling, which are all among the top 20 most sustainable companies in Sweden in 2020. Through relevant theory we have formed an interview guide as a basis for data collection. In total three respondents were interviewed, all of whom had a leading role in corporate responsibility. With an interview guide based on the four aspects of CSR economically, socially, environmentally and ethically a data has been collected. Through an inductive approach, we have drawn conclusions in relation to theory and literature. Since then, through analysis of empirical data, an understanding has been created in how companies work with CSR and how they relate to the theories. The results of the interviews showed that the companies work with CSR and in terms of the different aspects of CSR, there are similarities and differences between the companies. A common denominator for all companies is that of CSR in general. They believe that taking responsibility is part of running a company as the companies are part of society and have a great deal of influence. Furthermore, companies want to be considered legitimate and then take responsibility for their actions. / Ansvarsfullt företagande är något som tar allt större och viktigare plats bland företagen och ett begrepp som förknippas med detta är Corporate social responsibility. Det är ett samlingsnamn för ansvaret företagen förväntas ta av samhället, där bland att ta hänsyn till arbetsvillkor för medarbetare och miljöpåverkan. Följande arbete avser att undersöka hur företag som återfinns bland Sveriges topp 20 mest hållbara företaget lista arbetar med Corporate social responsibility (CSR). Syftet med arbetet är att förstå hur företagen arbetar med CSR och detta genom att analysera och jämföra företagen Systembolaget, Ikea och Stena recycling som alla finns bland topp 20 mest hållbara företagen i Sverige år 2020. Genom relevanta teori har vi format en intervjuguide som underlag för datainsamlingen. Totalt sett intervjuades tre respondenter där alla hade en tongivande roll i företagens ansvarstagande. Med en intervjuguide baserad på de fyra aspekter av CSR ekonomiskt, socialt, miljö och etisk har en data samlats in. Genom en induktiv ansats har vi dragit slutsatser i relation till teori och litteratur. Sedan genom analys av empirisk data har förståelse skapats i hur företagen jobbar med CSR och hur de förhåller sig till teorierna. Resultat av intervjuerna visade att företagens arbetar med CSR och vad det gäller de olika aspekterna om CSR finns det likheter och skillnader mellan företagen. En gemensam nämnare för alla företagen är det på CSR i allmänhet. De anser att ansvarstagande är en del av att styra ett företag då företagen är del av samhället och har ett stort inflytande. Vidare vill företagen anses vara legitima och tar då ansvar för sina handlingar.

CSR-aktiviteter har blivit ett allt vanligare initiativ av företag för att kunna påverka konsumenter samt differentiera utbudet av produkter. Det är dock sällan som konsumenter blint accepterar dessa initiativ som uppriktiga handlingar och belönar inte företagen i det direkta skedet. CSR har blivit en växande riskfaktor för företag om det hanteras fel. Det kan leda till att företagets rykte skadas allvarligt och får en direkt negativ inverkan på verksamheten och dess resultat. Syftet med studien var att undersöka och få en djupare förståelse för hur ett företags CSR-aktiviteter har för påverkan på konsumentbeteenden. Det skulle även studeras hur företag använder sig av CSR som marknadsföringsstrategi för att skapa varumärkesidentitet. För att skapa en tydlig bild och förståelse för läsaren har relevanta teorier kring ämnet i den teoretiska referensramen diskuterats. Genom en kvalitativ metod samt deduktiv ansats konstruerades semi-strukturerade intervjuer där 3 företag deltog i studien. Företagen som har deltagit i studien integrerar CSR i sin marknadsföring samt hur det styr de olika företagen. Slutsatsen efter en grundlig analys av den empiriska framställningen som har ställts i relation till den teoretiska referensramen så framgår det att konsumenter väljer att vara lojala mot företag som visar ett starkt CSR-engagemang i hur de bedriver företag. Det kan även konstateras att CSR-aktiviteter är ett viktigt verktyg för företag som vill skapa en positiv och attraktiv varumärkesidentitet. Däremot kommuniceras CSR-aktiviteter inte bara till konsumenter för att skapa en tillhörighet till företagen utan även till intressenter samt samarbetspartners. / CSR activities have become an increasingly common initiative by companies to be able to influence consumers and differentiate the range of products. However, it is rare that consumers blindly accept these initiatives as sincere actions and do not reward the companies in the direct stage. CSR has become a growing risk factor for companies if handled incorrectly. This can lead to serious damage to the company's reputation and have a direct negative impact on the business and its results. The aim of the study was to investigate and gain a deeper understanding of how a company's CSR activities have an impact on consumer behaviour. It would also be studied how companies use CSR as a marketing strategy to create brand identity. In order to create a clear picture and understanding for the reader, relevant theories about the subject in the theoretical frame of reference have been discussed. Through a qualitative method and deductive approach, semi-structured interviews were constructed where 3 companies participated in the study. The companies that have participated in the study integrate CSR in their marketing and how it governs the various companies. The conclusion after a thorough analysis of the empirical presentation that has been put in relation to the theoretical frame of reference, it appears that consumers choose to be loyal to companies that show a strong CSR commitment in the way they conduct business. It can also be stated that CSR activities are an important tool for companies that want to create a positive and attractive brand identity. In contrast, CSR activities are not only communicated to consumers to create a sense of belonging to the companies, but also to stakeholders and partners.

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.

In this dissertation, including three papers, I examine the business case for corporate social responsibility (CSR) in the hospitality industry. The first paper provides a systematic review of the business case for CSR based on 170 articles published in leading hospitality journals. The review paper serves as a literature review of this dissertation, leading to the second and third papers. In the second paper, I examine CSR as a strategic tool to offset corporate social irresponsibility (CSiR) in the hospitality industry. Findings indicate sector differences within the hospitality industry. The third paper examines corporate philanthropy, focusing on the notion of strategic philanthropy. Results indicate the predominance of strategic philanthropy especially in hospitality companies, compared to companies in other industries. Findings of the dissertation as a whole suggest the need for hospitality-specific business case for CSR. In practical terms, this dissertation provides better informed decisions for hospitality mangers in terms of using CSR as a corporate strategy to achieve competitive advantages in the highly competitive industry. / PHD / This dissertation examines corporate social responsibility (CSR), specifically, why hospitality companies engage in CSR and how they can achieve social and financial performance at the same time. The first paper reviews the relevant literature. And based on the findings and gaps in the extant literature, I conducted the 2nd and 3rd studies. In the 2nd paper, I examine whether hospitality companies do something good in response to something bad (to society). Findings indicate that hospitality companies do good to offset their wrong doing. However, it appears to be less salient in casinos and fast-food restaurants, which are controversial with the possible harms of operating their businesses to society. The 3rd paper examines corporate philanthropy, which can be considered as altruistic activities to help people in need. Arguably due to lack of resources in hospitality companies, corporate philanthropy in the industry seems to be used as a marketing-tool, increasing firm sales.

Much research has been conducted within Corporate Social Responsibility (CSR), and it is currently a highly debated topic. Today, CSR is not only pursued in response to public pressure, but is also seen as a source of competitive advantage and differentiation. The problem that this thesis deals with is that many SMEs do not use CSR as a proactive competitive tool in a strategic manner. Therefore, the purpose of this thesis is to develop an evaluation framework for SME‟s CSR projects, and to use this framework to analyze Casall‟s CSR projects in order to provide recommendations for Casall regarding strategic CSR. CSR as a concept is first discussed with the use of previous literature. This leads to the development of an evaluation framework for SME‟s CSR projects. The methodology is carefully considered, and a qualitative case study is chosen to be conducted at Casall. The results and analysis are presented in accordance with the theoretical framework and method. An in-depth analysis is conducted with the help of the evaluation framework. This leads to recommendations on Casall‟s existing and future engagement in CSR projects. The five recommendations are to simplify the guidelines for producers, adapt the guidelines for producers, get engaged in the local community, implement an internal code of conduct, and raise customer awareness of their engagement in CSR. This thesis contributes to the academic society by combining theories into a practical framework for evaluating SMEs‟ CSR projects. More specifically, the framework is used to guide Casall in their future CSR involvement. The framework can also be useful for other SMEs to evaluate and integrate suitable CSR projects into corporate strategy.