This paper examines the ways in which corporate social responsibility (CSR) is used by mining companies in Peru to minimize conflict between themselves and communities. It assesses the use of CSR at both the community and national levels, and concludes that there are important limitations to a reliance on the privatized management of social conflict. Most importantly, a reliance on corporations to manage conflict in which they themselves take part inherently limits the outcomes of this conflict for the communities to those which do not threaten the business interests of the companies. This paper further argues that the political organization of communities and the involvement of external actors in the conflict has an effect on the type of CSR policies enacted by the company. Thus, communities who are better organized, especially with the help of external actors, may achieve more favourable results from CSR-led negotiations with companies.

Renneboog et al (2008) argue that it remains to be seen whether corporate social responsibility (CSR) can be priced. In light of this, this thesis tests the performance and market valuation of CSR indicators by using a comprehensive set of KLD indicators. Chapter Three of this thesis examines the effect of CSR on financial performance by incorporating CSR into the investment process. As no clear break point is found for the normalised KLD score, the net KLD score is used as an alternative portfolio metric. In addition, most KLD indicators are found to have insignificant alphas for the high-scoring, low-scoring, and long-short portfolios—meaning that investors do not earn abnormal returns through a long-short strategy. Moreover, insignificant alphas are recorded for most of the indicators under the best-in-class approach—meaning that the application of industry classification does not affect results. Finally, both the conditional Ferson and Schadt (1996) model and conditional three-factor model are used as robustness checks, with most indicators having insignificant alphas for these conditional models. As such, the results imply that there is neither outperformance nor underperformance when using portfolios formed with CSR scores; however, there are significant differences in factor loadings between high-scoring and low-scoring CSR portfolios. Chapter Four uses a framework consistent with the Peasnell (1982) and Ohlson (1995) model to examine whether CSR is reflected in share prices. The CSR indicator is treated as the “other information” variable, and the association between CSR and market price is estimated by controlling for book value of equity, net income and dividends. Although the market is found to value different KLD indicators differently, most of the indicators are found to have positive impact on market value (except for corporate governance and human rights). R&D and advertising expenditure are both added to the valuation model for robustness checking purposes. Some of the CSR indicators—and especially for the case of environment—are not valued during the earlier stages, but become increasingly valued over time. The ten industries are also found to have varying effects on market valuation. In summary, high-scoring CSR firms display higher valuations than low-scoring CSR firms, and thus it can be concluded that a socially responsible agenda does not conflict with maximising shareholder value. Since most of the CSR indicators in Chapter Four lead to positive market price valuations, Chapter Five aims to disaggregate the value effect into the separate components of ROE ratio, the implied cost of capital (ICC) and growth rate. Three different methodologies are used to test the relationship between CSR, ICC and the long-run growth rate. The relationship between CSR and growth rate is positive with all of the methodologies. However, the different methodologies return differing results for the relationship between CSR and ICC, which may be due to the different assumptions made by each approach. Furthermore, it suggests that long-run growth rate differences in general may be more important than ICC differences. Finally, most KLD indicators are found to have significantly higher P/V and ROE1 ratios for the high-scoring CSR portfolios than for the low-scoring CSR portfolios.

Uppsatsen handlar om hur två hotell arbetar med CSR, hur CSR-arbetet kommuniceras mot kund och följaktligen hur kunderna uppfattar CSR-arbetet utifrån hur hotellen kommunicerar CSR-arbetet. Intresset för CSR väcktes första gången när jag började studera på universitetet. Under en kurs där begreppet introducerades deltog jag i ett projekt där studier gjordes på hotell utomlands och läraren nämnde att de bör börja arbeta med CSR tänkande. Där uppmärksammades att hotellbranschen anses vara en bransch med stor överexploatering av miljön och kundernas omedvetenhet om denna överexploatering på miljön. Syftet med studien är att genom en fallstudie studera hur Scandic Kalmar Väst och Best Western Kalmarsund hotell arbetar med Corporate Social Responsibility samt hur det implementeras i de två hotellens olika marknadskommunikation och på vilket sätt deras respektive kunder uppfattar detta arbete. De två centrala forskningsfrågorna är: Hur arbetar de två hotellen i fallstudien med CSR och på vilket sätt kommuniceras CSR-arbetet till hotellens respektive kunder? Hur uppfattar de två hotellens respektive kunder hotellens CSR-arbete utifrån hur detta kommuniceras? Metoden i uppsatsen har utgått från en kvalitativ undersökning med kvantitativa inslag genom att utifrån en induktiv forskningsansats genomföra en fallstudie av två hotell genom dels intervjuer av hotellens representanter och dels genom enkätundersökning bland hotellens kunder. Resultat- och analysavsnittet är indelat i en del där resultaten av datainsamlingen presenteras och löpande tolkas för att sedan analyseras. Uppsatsen avslutas med en slutsats av studiens viktigaste resultat, metodkritik och förslag på vidare forskning. De viktigaste resultaten från fallstudien visar att Scandic Kalmar Väst och Best Western Kalmarsund arbetar med CSR genom att arbeta med att mäta och försöka minska förbrukningen av energikällor, vatten och kemikalier. De fokuserar även på ekologisk och närodlad mat i restaurangen, källsortering på hotellet samt hållbara inköp. Scandic Kalmar Väst kommunicerar sitt CSR-arbete via internet såsom Scandic hemsida och genom olika annonser på internet. De har även information och riktlinjer på hotellet om arbetet. Scandic Kalmar Väst har också personlig försäljning direkt på plats, exempelvis när de berättar direkt till kunderna på hotellet om deras hållbarhetsarbete och vad detta innebär. Vidare arbetar de med intern marknadsföring på hotellet för att förmedla hållbarhetsarbetet till sina anställda. Best Western Kalmarsund kommunicerar sitt CSR-arbete genom skyltning av miljömärkning lite överallt på hotellet, uppmaningar och riktlinjer för hållbararbete för kunderna. Bägge hotellen kommunicerar via ”PR” en tredje part genom Svanenmärkningen. Miljömärkning av verksamheten framstår som en viktig faktor i de två hotellens CSR-arbete samt på vilket sätt detta kommuniceras ut till deras respektive kunder. Kunderna uppfattar Best Western Kalmarsunds CSR-arbete genom de riktlinjer och information på hemsidan och på hotellet såsom information om miljöarbete och Svanenmärkning som marknadsförs mot kunderna. Scandic Kalmar Västs kunder uppfattar hotellets CSR-arbete genom kommunikationen såsom internet, reklam, hemsidan samt riktlinjer, skyltning och miljömärkning på hotellet såsom av maten i restaurangen och av produkter på rummet samt utifrån information på hotellet om deras miljöarbete.

Corporate social responsibility (CSR) is a global phenomenon receiving increased interest from scholars and professionals, resulting in a significant body of literature on and for its use. However, the literature generated around CSR is often criticized for being biased towards the Western countries and their contextual specifications. This study suggests that the contextual dynamics associated with developing countries require careful examination of the phenomenon within the realm of its implementation, especially when executed in a region with strong religious dominance. Using a constructive grounded theory strategy, sixty-three intensive interviews were conducted with directors of for-profit, governmental and non-governmental organisations. Data from secondary sources were utilised as well. The information was rigorously analysed through a systematic process of coding, categorisation and theoretical construction to identify results grounded in respondents’ voice and experience with the phenomenon of investigation. These results indicate that the specification of the Middle Eastern region exerts significant pressure on the CSR activities of the organisations by resulting in the implementation of four distinct approaches to CSR. Largely, organisations are driven by coercive pressures to become involved in CSR, as their forms of CSR activity are used to mitigate contextual dynamics associated with the local environment. As result of these dynamics, stakeholder power obtains different dimensions that translate to community-focused forms of CSR activity. The findings also suggest that contrary to the Western CSR approach closely aligned with traditional corporate practice, the Middle Eastern practice of CSR is largely shaped by religious postulates identified in Islam. That translates to individual level motivations to become involved in CSR that consequently shape organisational behaviour and CSR conduct. This study contributes to expanding the theoretical scope of Western CSR literature, literature on CSR in developing and Middle Eastern countries, as well as in relation to stakeholder theory. Also, the study makes a significant contribution to the practice of CSR in the examined region by identifying potential areas of improvement and development for practitioners.

Thesis contains basic informations and definitions of CSR, its history, contemporary activities and main advantages as well as disadvantages. Except that are described possibilities of implementation, measurement and evaluation of it in a company. The second part is concerned with the attitude of ING to corporate social responsibility globally as well as in Czech republic. At the end is a short questionnaire.

Corporate social responsibility has become an increasingly important topic within the workplace. This subject continues to garner further attention and scrutiny, especially with regards to public relations firms and their CSR-related engagements because of how practical motivations for charitable giving may blend with the nature of their business. Public relations professionals were interviewed to uncover information regarding each firm's CSR programs and level of engagement, in addition to textual analysis that included the PR firms' websites, social media presence, and what the media has said about the firms' CSR efforts. Findings revealed five cross-company patterns with regard to CSR made by the following PR firms: Edelman, Weber Shandwick, and FleishmanHillard. These themes—Citizenship Initiatives, Corporate Engagement, Global Communities, Social Involvement, and Sustainable Investments—identify the concepts and ideas that form the foundation of these CSR programs, and shed light on the reasons why these firms participate in CSR, specifically as it relates to company image and employee relationships, and may suggest that these themes form both the reasoning for participating in CSR, and the aspects of CSR that attract employee attention

Corporate executives have a responsibility to stakeholders to justify expenses, including those devoted to corporate social responsibility (CSR) initiatives, and strengthen the organization's financial position. Due to a lack of consistent information, some food and beverage industry managers do not understand the relationship between social and environmental CSR initiatives and financial performance. Grounded in stakeholder and ethical theory, this quantitative correlational study examined the relationship between 2 variables: the independent variable of social and environmental CSR activities, for which the 2016 Best Corporate Citizens index of 'Corporate Responsibility Magazine' served as a proxy, and the dependent variable of financial performance, as measured by reviewing a 24-month return on assets. The significance test appears twice for a bivariate regression analysis: The F test reported as part of the ANOVA table and the t test associated with the independent variable in the coefficients table. The p value is the same as they are the same test. The yield was: F(1, 10) = .246, p = .633 and t(10) = .496, p = .633. The magnitude of the correlation coefficient was .173, which suggested that financial performance had no relationship with social and environmental CSR initiatives. When reviewing the overall financial rank of all 100 companies in the BCC index, a similar trend emerged. The yield was: F(1, 99) = .202, p = .654 and t(99) = -.449, p = .654. The extent of the correlation coefficient was -.045, which suggested that financial performance had no relationship with social and environmental CSR initiatives. This study has an implication for positive social change with management's decisions about social and environmental sustainability initiatives.

Corporate social reporting, embracing the triple bottom line reporting concept, entails the reporting of economic, social and environmental performance as opposed to the more narrow focus on conventional financial reporting. Many corporations are now engaging in environmental and social reporting in an effort to communicate the social and environmental effects of organisations‟ operations to particular interest groups within society. The main objective of this thesis is to examine corporate motivations and hesitations to undertake social reporting in Malaysia. Most studies have so far applied quantitative method on themes identification to determine rationales for corporate social reporting. Little attention has been given to in-depth primary and secondary data to understand rationales for corporate social reporting in a national context. In addition to motivation, this study fills the gap in the literature by investigating corporate reluctance for social reporting. A qualitative approach was adopted for this study. A mixed method of data collection, consisting of both semi-structured interviews and corporate social reports, was used. A total of 20 interviews were conducted with representatives of six reporting and six non-reporting corporations, and eight non-corporate respondents representing the Malaysian political and social sectors. In addition to primary data, corporate social information in annual reports and corporate websites of six reporting corporations was also collected to support the interviews. Thematic analysis was applied to identify salient themes to explain both corporate motivation and hesitation for social reporting. The analysis was divided into two levels: corporation and society. At the corporate level, results identify public relations as the central motivation for social reporting. More specifically, the concepts of image and identity, issues management, two-way symmetrical and asymmetrical communication, autocommunication, and publicity are used to explain the adoption of social reporting. Image and identity and issues management were also among the concepts applied to explain corporate hesitation for social reporting. However, the results also support stockholder theory and reveal the lack of public relations understanding to be the cause of the low acceptance of social reporting. In-depth analysis revealed organisational legitimacy as the main reason to explain both motivation and hesitation for social reporting. Corporations require stakeholder support for their continual existence. At the societal level analysis, the concept of political economy was applied to explain the limited social reporting practice in the Malaysian context. Finally, the implications for both practising as well as neglecting social reporting are discussed using the concept of the risk society.

This thesis investigates the effectiveness of communication between assurors and assurance report users, and the role that assurance reports play in this process. It comprises two behavioural experiments undertaken in the context of: (i) wording changes to the audit report (developed product) using shareholders as participants; and (ii) the role of assurance and type of assurance provider for corporate social responsibility reporting (evolving product), using financial analysts as participants. In both studies effectiveness of communication is examined in terms of report users?? perceptions and investment decision-making. The theoretical framework used in these studies is adapted from a communications model developed by Shannon and Weaver (1949), and supplemented by psychology research focused on source credibility (Birnbaum and Stegner, 1979). Two key elements of the communication process are recognised; the: (i) message transmitted; and (ii) source of the message. The first element is considered in the first experiment; the second element in the second study. Useful feedback is provided to standard-setters. From the first study, report users?? perceptions are not impacted by changes to the wording of the audit report. However, in the second experiment they are affected by differences in the source of the message. In terms of trustworthiness, financial analysts perceive the credibility of the source of corporate social responsibility information to be significantly greater when assured. For a company in an industry with stronger incentives to report positive corporate social responsibility information, they perceive the credibility (trustworthiness, overall credibility) of the source of the information to be significantly greater when assured. They also discern differences between types of assuror whereby the credibility (trustworthiness, expertise, overall credibility) of the source of information is perceived to be greater when assured by a professional accountant than a sustainability expert. A contribution of these experiments is the analysis of report users?? investment decision-making, as well as their perceptions. Differences in the message and source of the message for assurance reporting have no impact on report users?? investment decisions. Differences in characteristics of report users (familiarity with reports, extent to which reports are understandable) appear to impact report users?? perceptions and merits further examination.

This thesis looks at the interdependencies between corporate citizenship, social capital and tacit knowledge in the present epoch of global capitalism. External local communities and society at large are a very significant reservoir of social capital for any organisation and, in a global era of constant change, relations between organisations and these wider communities need constant replenishment and repair. The business literature gives insufficient attention to this vital connection between social and the other forms of capital that have traditionally been given regarded as the mainstay of business enterprise. Through a combination of theoretical debate and field research, this thesis asserts that tacit knowledge is embedded in social capital which is itself acknowledged as the principal source of all human and information capital within organisations. Corporate citizenship programs have a pivotal role to ensure and sustain the flow of social capital and knowledge between organisations and the communities in which they are embedded. Drawing on the prior established connection between social capital and tacit knowledge, the thesis establishes that corporate community involvement by employees has the potential to develop or enhance the propensity to trust, leading to greater effectiveness in teams. Multinational Banks are widely viewed as the agents of transnational capital. The Australian banking sector has also been under constant community pressure in Australia because of rising fees and charges and a few prominent scandals. Using secondary data, practices in one Canadian bank are compared to corresponding programs at two major Australian banks to gauge relative investment strategies in social capital generation. This thesis then proceeds to present primary research data on corporate citizenship practices in two Australian banking institutions, one an Australian multinational bank and the other a self-styled 'community' bank. Literature surveyed on corporate citizenship and community involvement has not revealed awareness by corporations of the possibilities of community involvement by employees as being sources of new knowledge, skills, creativity and innovation. This is further confirmed by the field research which showed communication as being a major hurdle internally and externally. This thesis shows that in the knowledge era where learning organizations will have a definite competitive advantage, structured employee involvement in corporate community initiatives can yield long lasting dividends and sustainable competitive advantage in terms of knowledge acquisition. This can be made possible by investment in social capital of local communities and societies through employee involvement. In turn this can aid recruitment, morale and retention of staff. However, a new approach, perhaps a new 'state of mind' needs to be cultivated in business enterprises and in the business education programs of business schools worldwide.