This thesis explores the environmental and social responsibilities being increasingly shouldered by cement manufacturing sector and outlines a new approach for these companies to accept their responsibilities and to utilise professional approaches to address the economic, environmental and social dimensions of sustainable business. Managing these three dimensions in business translates corporate responsibility into an integrated responsibility for doing business profitably, ethically and in sustainable manner. This three-pronged approach is sometimes called the Triple Bottom Line. It helps companies to fulfil their more holistic Corporate Social Responsibility. A critical review of the literature led the thesis author to develop the theoretical framework for environmental and social reporting to proceed on TBL/CSR journey within the cement industry. Data were collected from TBL/CSR reports from cement companies on key environmental and social performances. Based upon those data, a questionnaire was developed to obtain more information from the leading worldwide cement companies. The combined results of the responses to the questionnaire and the quantitative data derived from the TBL/CSR reports were used to establish best practice benchmarks to serve as performance targets for the author¿s case study company, Oman Cement Company (OCC). The contribution to knowledge of this research is the summarisation and prioritisation of the cement industry¿s implementation of TBL/CSR management systems, which integrate the elements of TBL/CSR into their strategic plans and daily operational procedures. Guidelines were derived from the Global Reporting Initiative, the United Nations Global Compact and the new ISO 26000 standard, which promotes a new way of working towards innovation, value creation and incremental actions for transforming businesses to become more responsible. The contributions to practice of this research are the practical and procedural insights, gained by quantitative analysis of environmental and social indicators, into how cement companies are making improvements in their processes and products in response to climate change, economic, governmental regulations and social pressures for improvement. Based upon the findings, recommendations and timetables were developed and are being implemented within the OCC as it progresses on its TBL/CSR journey.

Corporate social responsibility (CSR) has been a subject of increasing interest among academics and business practitioners globally. This thesis contributes to the discourse on CSR in the context of the Nigerian oil industry with regard to corporate-community relations. Specifically, the thesis constitutes a critique of CSR initiatives by multinational oil companies (MOC) operating in the Niger Delta region and their impact on the traditional livelihoods of local communities. The research attempts to understand the link between CSR and Psychological contract from the perspective of both the host communities and the MOCs. This thesis examines community perceptions, expectations and seeks to interpret the relationship between the host communities and the MOCs. The study provides empirical data through the use of twenty-eight semi-structured interviews and three focus groups. This is significant given that most of the research conducted into CSR in this region has been limited to descriptive and extensive theoretical explanations. Findings from the research suggest that the relationship between the host communities and the MOC is a very complex one and that the impact of the MOCs activities can be interpreted from the host communities’ negative actions. The thesis makes an important contribution to the emerging literature on social license to operate (SLO) and in what manner the local communities seek to enforce it. It also offers an alternative approach to CSR based on need assessment and stakeholder involvement rather than corporate obligations and expectations from society in general. / Tertiary Education Trust Fund (TETFUND), Cross River State government in Nigeria, and Niger Delta Development Commission (NDDC).

This ethnographic study explores how various stakeholders perceive and experience the corporate social responsibility (CSR) environment in China, highlighting both its benefits and challenges. Since 2019, China has increasingly engaged in environmental and social initiatives, including the "2030 Peak Carbon Emissions" and "2060 Carbon Neutrality" plans, and has prioritized triple distribution as a national strategic framework for achieving shared prosperity goals. Many companies have responded actively to national policies by integrating CSR themes into their management systems and business strategies. However, there has been limited investigation into how the concept, guidelines, and measures of CSR are perceived and experienced by specific stakeholder groups in practical settings. Documenting the experiences of certain stakeholders in the early stages of rapid CSR development is crucial for informing government and organizational CSR initiatives, assessing policy plans, and providing valuable insights for future policy-making. This study employs an anthropological approach rarely used in CSR research. From 2021 to 2022, individual data was collected through participatory observation of CSR consulting firms and in-depth interviews with stakeholders in Shanghai. Starting from individual cases, the paper explores the complexity of individual thoughts and behaviors in CSR activities. A thinking map based on common characteristics was constructed based on the language used by respondents to describe how their world operates. The results indicate differences in CSR awareness among respondents, with state-owned enterprises seen as the main bearers of CSR. Government policies and mainstream trends significantly influence CSR practices, emphasizing the importance of government quality in establishing a trustworthy and capable social environment. The role of civil society in CSR needs to be further strengt hened, as the lack of conditions for organizational and individual participation in public policy -making undermines the significance of CSR in providing moral leadership. Some respondents express skepticism about the authenticity of CSR, primarily due to a lack of internal employee care culture, which is a key persuasive factor in stimulating employee interest in CSR.

Yes / Corporations in the 21st play a decisive role in the future of society. Their power and influence in world affairs often seems devoid of ethics and seems to exceed the reach and the means of many nations. As a result, the strategic positions they take towards value creation and ethics affects every individual on the planet. This paper explores strategic routes that organisations could apply to facilitate economic growth while ensuring their ecological integrity and ensuring social enhancement generating benefits to a wider scope of organisational stakeholders. By conducting a critical analysis and clarifying common misconceptions between Corporate Social Responsibility (CSR), Creating Shared Value (CSV) and Sustainability, it is possible to determine how these interrelated strategic approaches have evolved. This article argues the importance of transforming the purpose of organisations to encapsulate stakeholder value creation as the main reason for their existence.

Syftet med denna studie är att identifiera vilka drivkrafter som motiverar till hållbarhetsredovisning för svenska kommunala bostadsbolag samt att förklara hur den allmännyttiga roll de besitter påverkar deras synsätt på hållbarhetsredovisning. Genom att identifiera motiven som påverkar hållbarhetsredovisningen hos kommunala bostadsbolag syftar studien till att skapa förståelse för vad som kan uppmuntra företag till ökad frivillig hållbarhetsredovisning. Studien utgår från ett teoretiskt ramverk grundat i intressentteorin, legitimitetsteorin och MAST (från engelskans Media Agenda Setting Theory).  För att uppfylla studiens syfte samlas data in genom enkäter till kommunala bostadsbolag. Studien kombinerar en kvantitativ och en kvalitativ metod, där enkätens slutna frågor analyseras med hjälp av en logistisk regression samt en korrelationsanalys och kompletteras med en tematisk analys av enkätens öppna frågor. Flermetodsvalet gör att studien förhåller sig mellan motpolerna för de ontologiska och epistemologiska antagandena. Studien är av en analytisk form och tillämpar en abduktiv forskningsansats.  Den kvantitativa delen av studien finner med hjälp av den logistiska regressionen inga signifikanta variabler, men finner utifrån en korrelationsanalys signifikant korrelation mellan kommunala bostadsbolags hållbarhetsredovisning och påtryckningar från olika intressentgrupper. Ur den kvalitativa delen framkom fyra teman: legitimering, interna drivkrafter, kommunalt ansvar och förbättringsmöjligheter.  Studien drar slutsatsen att det finns externa drivkrafter till svenska kommunala bostadsbolags hållbarhetsredovisning, i form av att bemöta externa påtryckningar och skapa legitimitet för bolaget gentemot omgivningen. Det framkommer även interna drivkrafter så som att individer i bolaget själva värderar hållbarhetsarbetet och redovisningen av det, samt att hållbarhetsredovisning kan förbättra styrningen i bolagen. Gällande kommunala bostadsbolags ansvar dras slutsatsen att de upplever att de har ett ansvar när det kommer till hållbarhetsredovisning, i form av ökad transparens och att leva upp till långsiktiga visioner. Samtidigt har de ett ansvar för boendeförsörjning och att inte hållbarhetsredovisningen ska medföra ökade kostnader som drabbar hyresgästerna. Slutligen konstateras att det finns ett behov av förbättringar inom hållbarhetsredovisningen, däribland mer stöd och tydligare snarare än strängare krav, eftersom redovisningen i nuläget uppfattas som för resurskrävande. / The purpose with this study is to identify what incentives motives municipal housing companies to conduct sustainability reporting and to explain how their public role affects their view on sustainability reporting. Through identifying the incentives for sustainability reporting the study aims to create an understanding of what could encourage companies to voluntarily conduct sustainability reports. The study uses a theoretical framework consisting of Stakeholder Theory, Legitimacy Theory and Media Agenda Setting Theory.  To fulfil the aim of the study data is collected through surveys to municipal housing companies. The study combines a quantitative and qualitative method, where the closed questions of the survey is analyzed through a logistic regression and a correlation analysis while it is complemented by a thematical analysis of the open survey questions. The mixed research methods lead to the study taking a middle position when it comes to ontological and epistemological assumptions. The study is conducted as an analytical study and applies an abductive research approach. The quantitative part of the study finds no significant variables in the logistic regression but finds significant correlation between sustainability reporting of municipal housing companies and pressure from different stakeholder groups when using a correlation analysis. From the qualitative part, four themes emerged: legitimation, internal incentives, municipal responsibility, and opportunities for improvement.  The study concludes that there are external incentives for the sustainability reporting of Swedish municipal housing companies, such as responding to external pressure and creating legitimacy for the company towards its surroundings. Internal incentives also emerge, such as that individuals in the company themselves value sustainability and sustainability reporting, and that sustainability reporting can improve corporate governance. Regarding municipal housing companies' responsibility, it is concluded that they feel that they have a responsibility regarding sustainability reporting, like increased transparency and living up to long-term visions. At the same time, they have a responsibility for the supply of housing, and they recognize that sustainability reporting might entail increased costs that could directly affect the tenants. Finally, it is noted that there is a need for improvements in regard to sustainability reporting, including more support and clearer rather than stricter requirements, considering that the reporting is currently perceived as too resource-intensive.

Background: The Swedish fund savings have developed strongly over the past two decades. Together with this development, the knowledge that the earth's population is facing an extensive climate challenge has also increased. For many people today, living sustainably has become a central aspect of everyday life, and when it comes to investing their savings, the majority of Sweden's fund savers state that sustainability is something that is taken into account when choosing an investment. Investments in funds that based on measuring tools, show a high degree of sustainability have thus increased. This raises the question of whether these sustainable funds can generate a higher alpha and thus a better risk-adjusted return than the less sustainable alternatives available on the market. Previous studies have shown differences of opinion, which means that it is relevant to examine how these different types of funds perform against each other in the Swedish market.   Purpose: The aim of this study is to analyze whether fund savers that are investing in sustainable funds can generate a higher alpha and thereby a better risk adjusted return than fund savers that invests in less sustainable alternatives.   Methodology: The study was conducted with a quantitative method and a deductive approach. Sustainability ratings have been collected for 253 funds from a measuring institute. For these 253 funds, data in the form of net asset value have been collected between the period 2016 - 2020 monthly. These funds have then been evaluated based on risk-adjusted returns where regression analysis has been the groundwork for finding answers to whether alpha has been achieved compared to the market or not. Results obtained have then been statistically examined through various tests.   Conclusion: After completed study, there were no signs that studied sustainable funds have given rise to a better risk-adjusted return than the less sustainable alternatives available on the market. Of the 253 funds included in the study, only five funds showed a risk-adjusted return statistically different from zero, where three had a negative return and two a positive return. When the 253 funds were divided into four different quartiles based on sustainability ratings, it appeared that the funds with a positive risk-adjusted return were placed in quartile four, which was the one with the highest sustainability rating. However, this may be based on chance and a result of two in a sample of 253 gives clear indications that efficiency prevails in the market.

Syfte: Ett växande intresse för CSR och dess betydelse lyfter fram rollen av bolagsstyrning. Bland annat ifrågasattes styrelsens roll i att utveckla strategier och uppfylla krav från diverse intressentgrupper. Frågan om finansiell prestation, eller tillgängligheten av finansiella resurser, kan påverka förhållandet mellan CSR och styrelseegenskaper har sällan undersökts tidigare. Syftet med denna studie är därmed uppdelat i två frågeställningar; den första delen undersöker hur styrelseegenskaperna påverkar CSR. Vidare behandlar den andra delen potentiella modererande effekter av finansiell prestation på förhållandet. Metod: Studien utgår från en positivistisk forskningsfilosofi och en tvärsnittsforskning som bygger på en kvantitativ strategi. Data inhämtades via Refinitiv Eikon om 433 börsnoterade nordiska bolag för året 2021. Behandling och analys av data genomfördes via SPSS; ett statistiskt mjukvaruprogram. Resultat & slutsats: Resultaten tyder på positiva och statistiskt signifikanta effekter av styrelsens storlek, andelen kvinnor i styrelsen respektive andelen oberoende styrelseledamöter på CSR. Likaså fanns ett positivt samband mellan CSR och finansiell prestation samt att påverkan av styrelsestorleken på CSR positivt stärks av finansiell prestation. Däremot indikeras att påverkan av andelen kvinnor i styrelsen respektive andelen oberoende styrelseledamöter på CSR försvagas av finansiell prestation.  Examensarbetets bidrag: Studiens resultat har praktiska och teoretiska bidrag. Studiens teoretiska bidrag avser resultatens tillägg i den nuvarande forskningen om förhållandet mellan CSR och styrelsen. Studiens empiriska resultat kan därmed användas för att bättre förstå hur styrelsesammansättningen kan uppmuntra ansvarsfullt beteende. Förslag till fortsatt forskning: Genom studiens resultat har vi kunnat föreslå tre ytterligare frågor för fortsatt undersökning. Den första frågan föreslår att VD:ns personlighet, engagemang och värderingar kan vara en närmare indikator på hur VD-dualitet kan påverka CSR. För det andra, föreslås vidare behandling av företagsbeteende mot CSR under olika ekonomiska förhållanden. Slutligen, har tidigare studier föreslagit vidare undersökning av interaktionseffekterna av styrelsens beståndsdelar för närmare indikation av en effektiv styrelsesammansättning. Syftet är att undersöka den gemensamma effekten av styrelsesammansättningen på CSR, till skillnad från att se hur enskilda egenskaper påverkar CSR. / Aim: The growing interest in corporate social responsibility and discussions of its importance inquired the role of corporate governance by numerous researchers. Specifically, the board has been highlighted as a pilar to developing strategies and maintaining the goals of diverse stakeholders. The role of financial performance, or the availability of slack financial resources, is a question rarely posed in its effects on the relation between the previously mentioned variables. The objective of this study is thereby divided into two inquiries; the first part investigates the effects of board characteristics on CSR, whereas the second part explores potential moderation effects of financial performance on the relationship.  Method: This study employs a positivistic research philosophy and cross-sectional research design based on a quantitative strategy. Data was collected through Refinitiv Eikon on 433 Nordic public firms for the year 2021. Processing and analysis of data was conducted through a statistical software program, SPSS.   Results & conclusions: Our findings suggest positive and statistically significant effects of board size, proportion of female board members and proportion of independent board members on CSR, respectively. Likewise, we find that financial performance has a positive effect on CSR and positively accentuates the effects of board size on CSR. Meaning that, higher financial performances positively influence firms’ level of CSP and accentuate the effects of board size on CSR. However, the effects of the proportion of female board members and proportion of independent board members are respectively weakened by firms’ financial performance. Contribution of the thesis: The findings of this study have practical and theoretical contributions. Theoretical contributions refer to our additions to the current research bank by providing more evidence on the effects of board characteristics on CSR. Practical contributions regard the empirical results given the limitations of the study, which can aid in understanding how specific board structures can encourage socially responsible behavior.  Suggestions for future research: Findings of the study inquired the role of three additional topics in relation to CSR. First, our insignificant results for CEO-duality is an additional indication to instead investigate the role of CEOs’ personalities and their engagement toward CSR-related questions, especially in institutional settings with coercive standards for socially responsible behaviors. Second, differences between fostering and declining economical/market conditions may result in re-prioritizations of goals and reformulations of CSR-strategies. Thereby inquiring if economic conditions may be a moderating factor in the relationship between CSR and financial performance. Third, researchers have suggested further investigation on the interaction effects between board characteristics due to their influence on one-and-another.

In recent years the ideas of good governance and the responsibility of corporate South Africa to contribute to the society in which they operate have become an undeniable part of organisational conception. Indeed, South Africa is considered to be a leader in the field of corporate governance internationally. Forming part of governance practices is Corporate Social Investment (CSI) whereby corporate organisations contribute to causes and societal groupings in need of financial and other assistance. Among these societal groupings that receive support from CSI activities are non-profit organisations (NPOs) that rely on funding from their corporate donors for survival. Based on the exchange of funding and a shared attempt at social development, a relationship between the two parties emerges. From the perspective of the stakeholder theory, corporate organisations, through their CSI activities, and NPOs are stakeholders of each other and a positive relationship between them could strengthen their individual and collective goals. This study explored and described the relationship between corporate donors and recipient NPOs in order to understand the state of the relationship and to critically consider the way in which the relationship is defined, described and measured. First, the relationship was explored by means of partially structured interviews based on well-known relationship indicators where it appeared that the relationship is not only fraught with negative perceptions from both sides, but also where the relationship indicators used to explore the relationship were not entirely suited for the specific context of this relationship. The negative perceptions and inappropriate relationship indicators formed the basis of a theoretical inquiry of literature on CSI, stakeholder relationships and participatory development communication. Subsequently, the partially structured interviews and the literature review informed the design of two corresponding survey questionnaires that could test both findings quantitatively. The results of validity and reliability testing confirmed the qualitative finding that a contextualised measurement is suited for this relationship. A mix of existing and newly formulated items grouped in contextual elements and redefined relationship indicators was used to describe the relationship. A combined analysis of qualitative and quantitative results indicated that the relationship is not as negative as the qualitative research might have suggested (possibly a result of contextualised measurement); but that very specific relational challenges are present and it is suggested that these challenges need a realistic approach of which accurate description is a starting point. The research contributes twofold with the first contribution being a clearer understanding of the relationship between corporate donors and recipient NPOs and the second being a set of redefined and contextualised relationship indicators with which to define and measure this relationship. / PhD (Communication Studies), North-West University, Potchefstroom Campus, 2014

In recent years the ideas of good governance and the responsibility of corporate South Africa to contribute to the society in which they operate have become an undeniable part of organisational conception. Indeed, South Africa is considered to be a leader in the field of corporate governance internationally. Forming part of governance practices is Corporate Social Investment (CSI) whereby corporate organisations contribute to causes and societal groupings in need of financial and other assistance. Among these societal groupings that receive support from CSI activities are non-profit organisations (NPOs) that rely on funding from their corporate donors for survival. Based on the exchange of funding and a shared attempt at social development, a relationship between the two parties emerges. From the perspective of the stakeholder theory, corporate organisations, through their CSI activities, and NPOs are stakeholders of each other and a positive relationship between them could strengthen their individual and collective goals. This study explored and described the relationship between corporate donors and recipient NPOs in order to understand the state of the relationship and to critically consider the way in which the relationship is defined, described and measured. First, the relationship was explored by means of partially structured interviews based on well-known relationship indicators where it appeared that the relationship is not only fraught with negative perceptions from both sides, but also where the relationship indicators used to explore the relationship were not entirely suited for the specific context of this relationship. The negative perceptions and inappropriate relationship indicators formed the basis of a theoretical inquiry of literature on CSI, stakeholder relationships and participatory development communication. Subsequently, the partially structured interviews and the literature review informed the design of two corresponding survey questionnaires that could test both findings quantitatively. The results of validity and reliability testing confirmed the qualitative finding that a contextualised measurement is suited for this relationship. A mix of existing and newly formulated items grouped in contextual elements and redefined relationship indicators was used to describe the relationship. A combined analysis of qualitative and quantitative results indicated that the relationship is not as negative as the qualitative research might have suggested (possibly a result of contextualised measurement); but that very specific relational challenges are present and it is suggested that these challenges need a realistic approach of which accurate description is a starting point. The research contributes twofold with the first contribution being a clearer understanding of the relationship between corporate donors and recipient NPOs and the second being a set of redefined and contextualised relationship indicators with which to define and measure this relationship. / PhD (Communication Studies), North-West University, Potchefstroom Campus, 2014

Corporate Social Responsibility (CSR) is one important response to the increasing amounts of criticism levelled at corporations. A number of studies have focused on CSR in a range of industries; however, some contentious industries, e.g. the gambling industry, remain unexplored. Mobilizing CSR in a novel setting not only enhances the knowledge of CSR and gambling, but also provides an overview of this industry itself. This thesis attempts to investigate three questions: to what extent does the gambling industry disclose CSR-related data, how is CSR understood in this industry and why does the gambling industry engage in CSR? This thesis provides a general overview of the international gambling industry and an in-depth investigation of Macao's gambling industry. The research design of the thesis employs mixed methods: content analysis and semi-structured interviews. The principal research is based on 49 interviews. This thesis advances three main arguments. First, it will be argued that there are relatively low volumes of Corporate Social Disclosure (CSD) and Responsible Gambling (RG) disclosure in the international gambling industry, which can be viewed as a legitimising strategy. Second, in Macao's gambling industry, it is argued that organisations in this industry tend to place a greater emphasis on positive social impacts, while obscuring such negative impacts as gambling addiction and health-related issues. Third, this thesis holds that organisations in Macao's gambling industry engage symbolically, rather than substantively, with CSR and RG in order to manage stakeholders' perceptions in an attempt to gain different sources of legitimacy and in turn to enhance its economic interests. In conclusion, the gambling industry does not entirely conform to the institutional environment, which poses a challenge to the organisational legitimacy literature. This thesis introduces a necessary caution into the discussions about the extent of CSD, CSR, and RG in this industry more generally.