Background: CSR has become an integral part of most businesses during the years, however, it has not necessarily happened by choice for every company. Stakeholders have become aware of the negative impact ofcorporations’ operations and actions on the planet and on society, consequently, they started to pressure companies to be more responsible when conducting business. However, facing financial shortages might interfere with the accomplishment of these practices and corresponding activities. Furthermore, as differently sized and differently located companies might practice CSR in a different way, size and geographical location might also have an influence on these CSR practices and activities. Purpose: The purpose of this research is to explore the influence of size and geography on CSR practices and activities adopted by SMEs and large corporations in Sweden and in Hungary when facing shortage in their financial resources. Method: In order to achieve the purpose, a qualitative research method has been used. Multiple case studies were conducted with two Hungarian SMEs, a Hungarian large enterprise, a Swedish SME and a Swedish large firm. The empirical data was collected with the help of semi-structured interviews as well as data from corporate websites, annual reports, sustainability reports and social media. Conclusion: The results of this thesis show that the approach each company takes to practicing CSR seems to influence all of their activities. The size of the company appears to influence fewer practices, while geography comes across as having the least influence among these factors.

The subject of sustainable development is growing in relevance, and never before has research on the subject been as essential. Research shows that the globalization of the clothing industry has a significant impact on both climate and society. Furthermore, consumers today demand sustainably produced products, and they are willing to pay more to support such companies. Despite this, research shows that there is a gap between consumers' expressed demand for sustainable alternatives and their purchasing behavior in favor of sustainable organizations . This gap is often referred to as the 'attitude-behaviour gap' (ABG), which refers to the gap between positive attitudes and consumer behavior. The purpose of this study is to explore the area described as the 'attitude-behaviour gap' between consumers' CSR requirements and purchasing behavior. Specifically, this phenomenon will be examined within the clothing industry with the help of the following questions: "Are Swedish consumers' sustainable attitudes transformed into purchasing behavior within the clothing industry?" if not; "Which factors possibly influence ABG in the Swedish clothing industry?". Method: The study has been based on a qualitative approach where interviews with consumers have been carried out. The interviews were conducted in a semi-structured manner and analyzed thematically based on an analysis model designed from previous research. Results: The study has confirmed that ABG also exists in Swedish consumers. The results show that negative CSR information damages the company's relationship with consumers and in many cases leads to a loss of customers. In contrast, positive CSR information is not as significant. For consumers to switch to sustainable consumption, certain core factors need to be met; first, the consumer needs to have sufficient information and a personal interest in CSR. The consumer's perception of price, the availability of sustainable alternatives and the attributes of the clothes are also central factors. In addition to this, peripheral factors can influence consumers' purchasing behavior. These factors have been explained as company image and credibility, peer pressure, and consumer familiarity. / Ämnet hållbar utveckling växer sig allt större i relevans och aldrig förr har forskning kring ämnet varit så väsentligt. Forskning visar på att globaliseringen av klädindustrin har en betydande påverkan på både klimat och samhälle. Vidare efterfrågar konsumenter idag hållbart producerade produkter och att de är villiga att betala mer för att stödja sådana företag. Trots detta så visar forskning att det finns ett glapp mellan konsumenters uttalade efterfrågan på hållbara alternativ och deras köpbeteende i förmån för hållbara organisationer. Detta gap benämns ofta som ‘attitude-behavior gap’ (ABG) som refererar till mellanrummet mellan de positiva attityderna och konsumenternas beteenden. Syftet med denna studie är att utforska området som beskrivits som ‘attitude-behavior gap’ mellan konsumenters CSR krav och köpbeteende. Specifikt kommer detta fenomenet att granskas inom klädindustrin med hjälp av följande frågeställningar:“Omvandlas svenska konsumenters hållbara attityder till köpbeteenden inom klädindustrin?” om inte; “Vilka faktorer påverkar eventuellt ABG i den svenska klädindustrin?”. Metod: Studien har utgått från ett kvalitativt tillvägagångssätt där intervjuer med konsumenter har genomförts. Intervjuerna genomfördes på ett semistrukturerat sätt och analyserades tematiskt baserat på en analysmodell som utformats från tidigare forskning. Resultat: Studien har bekräftat att ABG existerar även hos svenska konsumenter. Resultaten visar på att negativ CSR-information skadar företagets relation till konsumenterna och leder i många fall till en förlust av kunder. Däremot är inte positiv CSR-information lika betydande. För att konsumenterna ska övergå till hållbar konsumtion behöver vissa kärnfaktorer uppfyllas; dels behöver konsumenten ha tillräckligt med information och en personlig angelägenhet gentemot CSR. Centralt är även konsumentens prisuppfattning, de hållbara alternativens tillgänglighet och klädernas attribut. Utöver detta kan perifera faktorer påverka konsumenternas köpbeteenden. Dessa faktorer har förklarats som företagets image och trovärdighet, grupptryck, samt konsumentens familjaritet.

Title: International standards in sustainability reports: The differences in applicationbetween the EU and the USA. Level: Bachelor Authors: Anna Wallberg & Sofia Lundgren Supervisor: Jan SvanbergDate: 2024 – January Background: Non-financial accounting and reporting is relevant in today's societybecause society has become more aware and involved in sustainability issues. Researchers and decision-makers have difficulty agreeing on what is essential in nonfinancial reporting, thus different methods have arisen from different directives, whichresult in complicated consequences. Purpose: To analyze information within non-financial reporting in the US, and examinedifferences in the use of methods. The study is based on GRI standards against SASB'sguidelines. Method: The study uses a quantitative method and a deductive approach to examinenon-financial information from the US. Results & Conclusion: Policies and objectives are equally essential between GRI andSASB, however, a difference can be detected in the substantial effects that are reported. The study found a clear contrast in the materiality of the non-financial reports, and theydepend on the direction the standardization organizations choose to focus on. Contribution: The study has contributed to the research area by showing that there arelarge differences in information, regarding the substantial effects in environmentalreporting regarding the non-financial reports. Continued research: One recommendation is to carry out an in-depth study, whichexamines the underlying factors why companies choose not to report all substantialeffects in their non-financial reports. Keywords: Corporate social responsibility (CSR), ESG, SASB, Global reportinginitiative (GRI), Sustainability reporting / Titel: Internationella standarder inom hållbarhetsrapporter: Skillnaderna inomtillämpningen GRI och SASB:s ramverk i USA Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Anna Wallberg och Sofia Lundgren Handledare: Jan Svanberg Datum: 2024 - Januari Bakgrund: Icke-finansiell redovisning och rapportering är aktuellt i dagens samhälle pågrund av att samhället har blivit mer medvetet och involverad i hållbarhetsfrågor. Forskare samt beslutsfattare har svårt att enas om vad som är väsentligt inom ickefinansiell rapportering, därmed har olika metoder uppstått från skilda direktiv, somresulterar i komplicerade konsekvenser. Syfte: Att analysera upplysningar inom icke-finansiell rapportering i USA, samtundersöka skillnader inom användandet av metoder. Studien utgår från GRI-standarderkontra SASB:s riktlinjer. Metod: Studien använder sig av en kvantitativ metod samt en deduktiv ansats för attundersöka icke-finansiell information från USA. Resultat och slutsats: Policys och mål är likvärdigt väsentlig mellan GRI och SASB,dock kan skillnader upptäckas i de substantiella effekterna som påverkar och rapporteras. Studien upptäckte en tydlig kontrast när det gäller väsentligheten i de ickefinansiella rapporterna, och dessa beror på den inriktningstandardiseringsorganisationerna väljer att fokusera på. Examensarbetets bidrag: Studien har bidragit till forskningsområdet genom att visa attdet finns stora skillnader inom upplysningar, när det gäller de substantiella effekterna imiljörapportering beträffande de icke-finansiella rapporterna. Förslag till fortsatt forskning: En rekommendation är att uträtta en fördjupande studie,som undersöker de bakomliggande faktorerna till varför företag väljer att inte rapporteraalla substantiella effekter i sina icke-finansiella rapporter. Nyckelord: CSR, ESG, SASB, GRI, hållbarhetsrapportering

This paper examines the relationship between Corporate Social Responsibility (CSR) effortsand sporting success in attracting and retaining sponsors with a focus on the Swedish footballclub Helsingborgs IF (HIF). In 2022, Helsingborgs IF was relegated from Allsvenskan(swedish top-flight football) to Superettan (swedish second tier league) and faces a newexternal situation in relation to competition, attractiveness and commercial development inthe coming season (2023). Thus, it was considered of significant relevance to study theassociation's stakeholder and customer relations - in particular linked to the sponsors'continued willingness to support the organisation in light of HIF´s CSR work.Thus, the main aspiration of our thesis is to determine the extent to which HIF`s CSR workcan supersede on-field performance in sponsorship endeavours. Through qualitative researchmethods, including interviews with a spokesperson from HIF and their sponsors, our findingsindicate that HIF's CSR initiatives positively add to their relationships with their sponsors.Furthermore, the paper concludes that sponsors generally express a favourable attitudetoward CSR activities and do not consider sporting achievements as a central aspect for acontinued sponsorship.However, through our analysis it was shown that a handful of the sponsors chose to withdrawtheir sponsorship following the team's demotion from Allsvenskan in the previous season.This indicates that CSR alone may not suffice as a means of attracting and retaining sponsors,and sporting success still holds significance for some sponsors.Future research on this subject could broaden the sample to include sponsors who terminatedtheir collaboration with HIF after the demotion, providing a more comprehensiveunderstanding of the club's ability to attract and retain sponsors. Overall, this study shedslight on the complex interplay between CSR, sporting success, and sponsorship within HIF.The findings emphasise the importance of striking a balance between CSR efforts and onfieldperformance to effectively engage and retain sponsors in the highly competitive sportsindustry.

Thinking sustainably is becoming increasingly important among companies. Today, there are demands from both stakeholders and the law to conduct sustainable operations. Companies have a social and ethical responsibility to achieve competitive advantage and a good corporate reputation. This is one reason why more and more companies today establish sustainability reports for their operations. It can be questioned whether the sustainability report is sufficient or if it is deficient. This study describes and explains the content of the sustainability report by analyzing the adequacy of the report and how it may develop in the near future. The essay is based on interviews with eleven respondents who are divided into four professional groups, accountants, companies, investors and academics. These professional groups have contributed an external and internal perspective to the sustainability report, which has provided a deeper understanding of the subject. The essay is based on a qualitative method with a deductive approach. There, the data material has been analyzed with the help of the theory section in order to be able to answer the essay's purpose and questions. The conclusion of the study is that the sustainability report is deficient, which is due to a lack of framework and regulation. The new regulation and framework of the future is well needed, but there is a clear doubt about the implementation.

This study delves into the perceptions of Manchester City Football Club supporters regarding the club’s Corporate Social Responsibility activities post its 2008 acquisition by Abu Dhabi United Group. Interviews with Swedish MCFC supporters reveal an in-depth understanding of the evolution of their relationship with the club and their views on its CSR endeavors. The study addresses the supporters backgrounds, roles within the supporter association, experiences before and after the ownership change, and their perspectives on the club’s community engagements. A key theme is how these supporters perceive the club’s growing global CSR initiatives in the local community as well as on a global scale and their association with sportswashing allegations. The study presents a nuanced view of how supporters' loyalty and connection with the club intertwine with their perceptions of its social responsibility and global image.

This thesis examines the interplay of visual and textual discourse in Corporate Socia lResponsibility (CSR) reports, offering a systematic framework to analyse a dataset comprising around 66,925 images from 675 CSR reports. By analysing image attributes, colours, and objects in conjunction with textual sentiment and topics, we investigate the similarities, contrast and trends across various sectors and regions, and the impact of company characteristics. The mixed-methods approach, incorporating both qualitative image analysis and quantitative text evaluation, reveals patterns in how CSR initiatives are visually and textually communicated. Image and text extraction were accomplished using PyMuPDF and Tesseract libraries, harnessing the OCR capabilities. The identification of living objects was performed using OpenCV, while image classification was executed with the OpenAI-CLIP model, yielding high accuracy in extracting the visual content of the images. The developed framework achieved accuracy rate of 81% on living object identification using OpenCV model and 76% accuracy in object classification using OpenAI-CLIP model. The study's results indicate that the distinct patterns in how CSR is depicted, varying by sector, geographic location, and company size. These patterns offer key insights for developing more targeted and effective strategies for engaging with stakeholders.

Petroleum discovery has been described as a ‘blessing’ and a ‘curse’ for Nigeria. Whilst oil wealth has been a boon to the economy, oil-companies' unwillingness to be ‘sustainably responsible’ to their resource-host-communities has resulted in multiple problems. This study, focusing on Nigeria's petroleum industry, confirms a framework with genuine potential to favourably impact the industry by validating shared dependency and exploring the relationship between two knowledge areas: corporate governance and sustainability. From the standpoint of resource-host-community ‘risks-and-impacts’, the study's overarching goal is to strengthen the oil-companies'/industry's ability to deliver their businesses on time, within/on budget, and at design capacity. A case study of three oil-companies was used, adopting a qualitative (interpretive) research technique. Study finds that in a turbulent business environment, aligning corporate governance with sustainability and managing oil-companies and their resource-host-community relationships is one attempt to deal with the induced-risks. By analysing the distinction between academic and practitioner research, as well as the tensions from this division, the study shows that a hybrid research merging theoretical and practice-guided study is feasible. The study also contributes to stakeholder theory by offering an empirical description of how resource-host-communities’ impact oil-companies decision-making processes with the potential for collaboration, and to breed and engender trust and unanimity. The findings show that stakeholder theory could be used to solve a variety of organisational problems plaguing the industry. This is the first study in the industry emphasizing the relevance of involving resource-host-communities in Joint-Management-Stakeholder-Committees (JMSCs) concept, demonstrating the influence and practical significance in governance.

The closure of a mine is an inevitable event in the lifecycle of a mining operation and one that can have massive environmental, social and economic consequences for mining communities in particular. The ultimate goal of mine closure should be sustainable development and, while adequate planning, risk assessment and goal setting influence the mine closure process, the relationships between stakeholders, especially those between mining companies and communities, lie at the heart of implementing sustainable closure. Mining communities are affected by nearby mining operations and, although they can enjoy the economic benefits of the industry, they also bear the brunt of the negative social and environmental impacts. The focus on sustainable development and corporate social responsibility in addition to the increased power of communities in recent years has forced mining companies to consider the interests of this stakeholder group. The community‟s perceptions and expectations of sustainable development can, however, differ from those of the mining company and have an influence on the stakeholder engagement process. The current study investigates the mining community of Kagiso‟s perceptions of sustainable development and the implications of these perceptions for the implementation of Mintails Mogale Gold Mine‟s approach to mine closure. Stakeholder engagement issues are brought to the fore and recommendations for improving the engagement between the mine and the community are proposed. / M (Development and Management), North-West University, Potchefstroom Campus, 2015

The closure of a mine is an inevitable event in the lifecycle of a mining operation and one that can have massive environmental, social and economic consequences for mining communities in particular. The ultimate goal of mine closure should be sustainable development and, while adequate planning, risk assessment and goal setting influence the mine closure process, the relationships between stakeholders, especially those between mining companies and communities, lie at the heart of implementing sustainable closure. Mining communities are affected by nearby mining operations and, although they can enjoy the economic benefits of the industry, they also bear the brunt of the negative social and environmental impacts. The focus on sustainable development and corporate social responsibility in addition to the increased power of communities in recent years has forced mining companies to consider the interests of this stakeholder group. The community‟s perceptions and expectations of sustainable development can, however, differ from those of the mining company and have an influence on the stakeholder engagement process. The current study investigates the mining community of Kagiso‟s perceptions of sustainable development and the implications of these perceptions for the implementation of Mintails Mogale Gold Mine‟s approach to mine closure. Stakeholder engagement issues are brought to the fore and recommendations for improving the engagement between the mine and the community are proposed. / M (Development and Management), North-West University, Potchefstroom Campus, 2015