As demands on companies’ accountability have increased, researchers have turned their attention towards the social auditing practice and studied its role in companies supply chains. This study highlights a theory gap, questioning existing praise and criticism correlated to the categorization of social auditors. By comparing two different social audit categories, namely the independent and internal auditors, this paper contribute with a broader understanding of the similarities and differences between the two audit types. This study addresses the research question; how does the independent and internal social audit type support companies’ work with improving social standards in the supply chain? The theoretical framework includes aspects within the area of social auditing, buyer-supplier relationships and theories regarding the categorization of the two audit types. The study draws upon a qualitative approach investigating two cases with different social auditors, finding that both auditor types have their strengths and weaknesses, and therefore support companies in different ways. Referring to this tradeoff, this study concludes that the praise and criticism correlated to the two audit classifications of independent and internal auditor might not be completely valid, which calls for further research.

This Master’s thesis explores environmental corporate social responsibility (ECSR) in the alpine sport industry. A mixed methods case with a single alpine sport provider in Quebec was performed. The first study is a qualitative examination of how and why ECSR is employed and communicated. Results indicate ECSR is strategically motivated, and as such, the focal organization runs the risk of using several greenwashing techniques in communications that could jeopardize gaining competitive advantage. The second study quantitatively investigates alpine sport consumers’ environmental expectations, engagement with environmental products, and perceptions of the focal organization’s environmental reputation. The results show the focal organization’s customers do indeed have environmental expectations, but believe the focal organization’s environmental reputation remains neutral. The thesis supports arguments of corporate social responsibility (CSR) being strategically motivated and other findings of skiers having conflicting environmental values. Lastly, the thesis provides insight regarding greenwashing, a phenomenon that remains unexplored in sport management.

Abstract The purpose of our thesis was to comprehend how organizations approach the Corporate Social Contract that exists between them and society. The empirical data was gathered to reflect a comprehension of the Corporate Social Contract as a whole and as the product of its components, i.e.: Corporate Social Responsibility and Reciprocity. Other concepts interconnected with our main topic were also used in order to better comprehend the concept of Corporate Social Contract as well as our interpretations of the collected empirical data. These interconnected concepts were Corporate Sustainability, Corporate Citizenship, Shared Value, and Willingness to Pay.   The research work was approached from the qualitative standpoint. Considering that the perspective of our thesis was an organizational one, we approached 5 organizations within which to conduct interviews on the stated topic. Our aim was merely to understand the organizational perspective and approach to the concept of Corporate Social Contract, not to compare these perspectives and approaches.   Each of the chosen organizations met certain basic criteria mentioned in our work that permitted us to include them in our sample. The thesis’ conclusion reflected various organizational approaches towards Corporate Social Contract from the angle of Corporate Social Responsibility as well as varying perspectives on, and expectations of, society’s reciprocity. The study has shown that our view of the equal importance of the concepts of CSR and Reciprocity, within the framework of CSC fulfillment, is an under investigated area in both academics and in the practical business world. This has also been supported by our interviewees’ view on expectations, placed on society, as an implicit area in their organizations’ policies. Through our study we have uncovered practical reasons as to why CSC cannot be fulfilled all the time, how expectations between both organizations and society differ from project to project, and the importance of societal reciprocity in the aim of CSC fulfillment. And thus, through our study, we endeavor to comprehend how organizations fulfill the CSC and how they view society’s attempts to fulfill its end of the contract.   As a result of our work, future students and researchers stand to gain insights into the mentalities of organizations that hail from different industries and are based in different parts of the world. Future students and researchers could also derive their own interpretations of our respondents words based on the culture prevalent in the country in which the respondents are based. Apart from this, one can note that the respondents were also from a range of departments and their professionally skewed perspective on our topic makes for an interesting contribution to those seeking insights into our topic and those interlinked.   Key Words: Corporate Social Contract, Corporate Social Responsibility, Reciprocity, Corporate Sustainability, Corporate Citizenship, Shared Value, and Willingness to Pay.

Corporate Social Responsibility (CSR), företegets sociala ansvar saknar en universell definition. Det är upp till varje individ och företag att själva välja definition och ansvarsområde. Allt flera företag väljer att kommunicera sitt sociala ansvar genom CSR- rapporter även kallade hållbarhetsrapporter. Det teoretiska ramverket visar att företag som agerar på en oetisk marknad har en tendens att offentliggöra sitt CSR- arbete i högre grad än etiska företag. Syftet med denna studie är observera om det finns en skillnad i kommunikationen av CSR-arbete mellan etiska företag och företag som agerar på en oetisk bransch. Syftet besvaras genom en textanalys som är uppdelat i två delar, en ordsökning och en djupgående analys på utvalda CSR- rapporter. Empiriska resultaten visar att det inte finns en större skillnad mellan etiska företag och företag som agerar på en oetisk marknad kommunikation av CSR eller i vilken omfattning rapportering sker med undantag för tobaksbranschen.

This research project critically questions the power relations inherent in the use of corporate social responsibility (CSR) as a tool for international development. My case study focuses on the partnership between UNESCO and the Women’s Tennis Association (WTA), which advocates for global gender equality. This discourse analysis seeks to expose the social inequities that may result from CSR by using the theoretical framework of Orientalism and the methodologies of postcolonial feminism and intersectionality. The results suggest that an outdated understanding of gender as the axis of discrimination hinders the attainment of gender equality. Furthermore, Girl Effect type initiatives that promote third-wave feminism are observed to reproduce social inequities through the perpetuation of global capitalism. Key recommendations include a reconceptualization of gender (equality) that accounts for the intersectionality of identities, holistic context specific solutions, and the use of socio-cultural analysis for CSR programming.

This research project critically questions the power relations inherent in the use of corporate social responsibility (CSR) as a tool for international development. My case study focuses on the partnership between UNESCO and the Women’s Tennis Association (WTA), which advocates for global gender equality. This discourse analysis seeks to expose the social inequities that may result from CSR by using the theoretical framework of Orientalism and the methodologies of postcolonial feminism and intersectionality. The results suggest that an outdated understanding of gender as the axis of discrimination hinders the attainment of gender equality. Furthermore, Girl Effect type initiatives that promote third-wave feminism are observed to reproduce social inequities through the perpetuation of global capitalism. Key recommendations include a reconceptualization of gender (equality) that accounts for the intersectionality of identities, holistic context specific solutions, and the use of socio-cultural analysis for CSR programming.

This thesis is designed to explore consumer attitudes and behaviors toward corporations that engage in socially responsible practices. The goal of this project was to determine if there was a relationship between a company’s perceived reputation for social responsibility and attitudes and behaviors that would favorably impact the company. Specifically, the project uses a case study of UPS and its support of Zoo Atlanta to further test these relationships in a true-to-life scenario. The findings reveal implications for corporate communication efforts in two ways: first, by serving as a framework to evaluate future corporate giving programs and to better understand company reputation; and second, by understanding the importance of strategically positioning one’s company as a good corporate citizen.

Corporate social responsibility (CSR) is an important subject in business administration, and has been for many years. Over the past few years it has been become an increasingly debated topic. The CSR subject mainly focuses on multinational enterprises (MNEs), resulting in a research gap concerning CSR in small and medium size enterprises (SMEs). SMEs outline the majority of all companies on the European market; therefore, it is empirically interesting to further investigate how SMEs perceive CSR commitment. The purpose of this dissertation is to explain how CSR commitment of internal and external stakeholders influences CSR commitment in SMEs. The research was conducted with a quantitative survey. The data collected with the survey was tested and analyzed with both an explanatory and exploratory research strategy. Explanatory research was performed in order to test the derived hypotheses and explain the research question. Exploratory research was then performed in order to provide a further understanding of how SMEs view stakeholders and their CSR commitment. These two research strategies revealed that internal and external stakeholders influence CSR commitment in SMEs. However, SMEs perceive some stakeholders similarly because of their relationship with the company. There are three main concepts of CSR commitment: environmental, social and financial responsibility. Results showed that financial CSR is considered distinctly different from the two other measured CSR concepts. The theoretical contributions may be of importance to owners of SMEs and MNEs in order to gain a deeper understanding of CSR as a subject. Also, findings can help scholars interested in further researching CSR commitment in SMEs. The methodological contributions of this dissertation are of relevance for future research on the subject, since the developed instrument for measuring CSR commitment was successful. Without an established measure for this area, this instrument enables further development and thereby more valid research regarding CSR commitment and SMEs.

As the modern world deals with an increasing number of environmental and social crises, corporate sustainability is becoming ever more imperative for business. There is broad agreement that profit maximization can no longer be the exclusive goal of a company, with firms working to align environmental, social, and financial performance. Companies have demonstrated a wide variety of experiences in regards to the financial crisis and its effects on corporate sustainability. While some firms experienced serious setbacks in achieving environmental and social goals others firms claimed to have been ramping up sustainability efforts during the recession. However, most firms report that their corporate sustainability strategies have not been significantly affected by the recession.

This thesis evaluates the corporate social responsibility (CSR) initiatives implemented by Alcoa, Votorantim, and Vale as a means to aid in poverty alleviation in the Brazilian regions these mining companies operate. Even though Brazil is ranked as the eighth largest economy in the world, 50 million Brazilians are living on less than US$1 per day. The presence of large mining corporations in Brazil’s poorest regions represents an opportunity for corporate social responsibility investments to improve social, economic, and environmental conditions in these locations. This research highlights the importance of designing corporate social responsibility programs according to the specific characteristics of a region such as, stage of development and style of negotiations with the local community. In addition, mining companies should focus on publishing comprehensive information on corporate social responsibility investments as a means to portray transparency to stake holders. Further, companies must design corporate social responsibility programs with clear and quantitative goals in order to implement effective monitoring and evaluating mechanisms. This research illuminates that Alcoa, Votorantim, and Vale appear to allocate minimal or no funds for corporate social responsibility program appraisal and lack strategic responses to improve their programs.