This study is about Corporate Social Responsibility (CSR) strategy, sustainable thinking and practices at the Co-operative. The main focus had been the Food store of Co-op. The practices are assessed to see whether Co-op is doing business activities based on the pillars of ethical code of conduct that they have publically reported. The study builds up by presenting an overview of various businesses that are operating ethically under the title of the Cooperative group. The challenge of Co-op is to be ethical, responsible, and aggressive in delivering value to all the stakeholders namely members and customers. This has to be done for the sustainable competitive advantage and growth of the business. It has been noted that despite being the pioneer in Fair trade products, Co-op food faced problems on customer and employees’ level. There were the cases of employee harassment and unreasonable behaviour of customers in attempting to buy beer and age restricted products. One customer level, they considered Co- op good for daily usage items and expressed their concern product prices, variety and delivery options. The employees had a mix response related to this issue and they mostly responded that Co-op was a better place to shop and had better service. The views of managers and customers coincided on many occasions that reflected the awareness of managers about customers’ behaviour. The audit of suppliers of grocery products had been the concern as it was revealed that Co-op food sourced them from other countries like Spain. Therefore, suppliers’ audit became vital for behaving responsibly and having sustainable business practices that are profitable without risk of accusations. This is vital as Co-op food has branded itself as one of the green retailers in UK. Moreover, there are traces of green washing and green marketing as observed by us in their reports and website. This practice is considerably as Peter Marks himself said that customer trust is the key to success after economic crunch.

Syfte: Tidigare studier har visat att objektiviteten hos revisorer tenderar att brista i större utsträckning i små revisionsfirmor än i större revisionsfirmor. Det finns samtidigt forskning som fastställer att den etiska kulturen i en organisation har en stor inverkan på de enskilda individernas etiska handlande. Studier visar även att organisationskulturen kan skilja sig mellan stora och små organisationer. Vi har utifrån tidigare forskning valt att undersöka om den etiska affärskulturen skiljer sig åt i små och stora revisionsfirmor och om en starkare etisk affärskultur är relaterad till en starkare objektivitet hos revisorer. Metod: Vi har valt att använda oss av en kvantitativ enkätundersökning i vår studie, eftersom vi önskat identifiera ett samband mellan revisionsfirmors storlek och dess etiska affärskultur och om den i sin tur har en påverkan på revisorers objektivitet. Studien har genomförts med hjälp av Ardichvili, Jondle och Mitchells (2013) enkät för att mäta den etiska affärskulturen samt ett etablerat test för att mäta objektiviteten hos revisorer som bland andra Bamber och Iyer (2007) har använt sig av. Enkäten har skickats ut till godkända och auktoriserade revisorer i Sverige. Insamlad data har analyserats och redovisas med hjälp av statistiska metoder. Resultat: Studien visar på en något starkare etisk affärskultur i de revisionsfirmor som inte är en av de fyra största i Sverige. Resultatet kan dock inte generaliseras till den större populationen på grund av en låg svarsfrekvens. Inget signifikant samband hittades mellan graden av den etiska affärskulturen och revisorernas objektivitet. Förslag till fortsatt forskning: En kvalitativ studie med djupgående intervjuer eller observationer skulle kunna ge en mer nyanserad bild av skillnaderna i den etiska affärskulturen hos revisionsfirmorna. Uppsatsens bidrag: Studier av den etiska affärskulturen i stora och små revisionsfirmor och dess påverkan på revisorers objektivitet har oss veterligen inte behandlats tidigare. En validering av den etiska affärskulturen i små och stora revisionsfirmor kan ge uppmärksamhet till svagheter i kulturen och därmed indikatorer på vad som kan förbättras ur ett etiskt perspektiv. / Aim: Previous studies have shown that the objectivity of the auditors tend to be weaker in small audit firms than in larger audit firms. Research indicates that the ethical culture of an organization has a large impact on individuals' ethical conduct. Studies also show that organizational culture may differ to some extent between large and small organizations. Based on the previous research we have chosen to examine if the ethical business culture differ in large and small audit firms and if a stronger ethical business culture is related to a higher objectivity of the auditors. Method: We have chosen to use a quantitative questionnaire survey method in the study. We wanted to investigate if there is a correlation between the size of audit firms and their ethical business culture and the degree of objectivity of the auditors. The study was conducted using Ardichvili, Jondle and Mitchell’s (2013) questionnaire to measure the ethical business culture and an established test earlier used by Bamber and Iyer (2007) to measure the objectivity of the auditors’. The questionnaire was sent to approved and certified public auditors in Sweden. The collected data were analyzed and reported using statistical methods. Result: The study shows a slightly stronger ethical business culture in the non Big 4-firms than the Big 4-firms in Sweden. The result can not be generalized to the larger population due to a low response rate. No significant associations were found between the degree of ethical business culture and auditor objectivity. Suggestions for future research: A qualitative study using interviews or observations could provide a more nuanced picture of the differences in business culture of auditing firms. Contribution of the thesis: Studies of ethical business culture in large and small audit firms and it’s impact on auditors’ objectivity has to our knowledge not been researched before. A validation of the ethical business culture in small and large audit firms can give attention to weaknesses in culture and thus indicators of what can be improved from an ethical perspective.

This thesis is a study of ethics and multiplicity as found within contemporary commercial settings. Drawing on Science and Technology Studies (STS) sensibilities and ethnographic-style research, the thesis proposes that current ethical phenomena should be understood as a user-enacted chimerical object: an object that is multiple in its ontology and as much enacted by what it is, as what it is not. This research is particularly pertinent now because the term 'ethical' has become commonplace in modern Western life, including crucially within commercial activities. In certain uses, doing ethics becomes synonymous with doing business. Despite the increasing prevalence of what is considered 'ethical business', the exploration of how the term is appropriated and enacted remains largely under-examined. Through examination of research material gathered during extensive ethnographic studies in three self-avowedly 'ethical organisations' - an ethical start-up, an ethical confectionery company, and an ethical consultancy - the thesis addresses this research gap. By focusing on the users of ethical business, the investigation questions traditional market assumptions of homogeneity within producing organisations, the supposed linear transfer of ethical knowledge, what we can know about 'users', and the genesis of novel ethical realities. Through this questioning the thesis provides new insights on the ethical object. The thesis additionally builds upon questions of how far we can push the boundaries of what we can know about knowledge, and whether it is possible to bring the mess of investigation back into the reporting. Developing previous applications of constitutive reflexivity, the research symmetrically investigates the appropriateness of my application of STS sensibilities to ethical business as a new research area, and interrogates my thesis as an ethical object in order to address the underlying question(s) of whether 'STS means ethical business?'