Concern about the economic, social and environmental impacts caused by the production and consumption of products and services has resulted in an escalation in the monitoring of companies by stakeholders. Scrutiny has been enhanced by an expanding array of behaviour-modulating instruments, which span a voluntary to mandatory continuum, in the form of ethical identifiers that range from collaborative partnerships, through codes and standards, to regulations, directives and laws. Such identifiers are now becoming more-widely used by businesses in the formulation and communication of their Corporate Social Responsibility and sustainability (CSRS) related strategies. In a business environment undergoing closer examination, individual companies must determine the extent to which they will endorse CSRS, as well as deciding on their level of public disclosure of related practices. However, despite an increasing number of tools that are available for communicating ethical disclosure, there is currently no agreed standard format for presenting the relevant data. This can create difficulties for stakeholders who may wish to compare and contrast the ethical business practices of different companies and can reduce the pressure for meaningful change to be brought about. In the course of the research reported in this thesis, philosophical, ethical and legitimacy theories were drawn upon to understand the approaches that underpin CSRS disclosure, whilst the engagement of key stakeholders was evaluated by applying the principles involved in stakeholder mapping and ethical business strategy communication. For practical reasons, the study focusses on a single global business sector with identifiable CSRS interests, the apparel sector, which has well-publicised issues regarding both its social and environmental impacts, while also possessing constituent parts that are applicable to a variety of other consumer goods markets (for example, extended supply chains). Using a pragmatic methodology, the primary research consisted of two phases carried out in sequence; quantitative research first, then qualitative investigation. The first phase utilised findings from previously published quantitative research to pinpoint five fashion sector brands. The brands’ web-based CSRS-related disclosure was examined by means of a longitudinal four-stage content analysis, which involved an assessment of the click paths created by brands to enable interested parties to access information about their ethical business practices. The ethical identifiers disclosed were then classified and enumerated to quantify the range and complexity of the CSRS-related information provided by each brand. The information gained from the findings was also used to inform the development of a framework for identifying, grading and communicating CSRS disclosure to enable comparative analysis of the approaches adopted by different companies and their suitability to different types of stakeholders. The second phase of the research utilised a qualitative methodology to probe the results from the quantitative phase and to develop an improved communication tool. In-depth interviews were undertaken with fifteen key informants on CSRS, encompassing policy makers, advisors and representatives from commerce; as well as five consumer focus groups divided by age (20s, 30s, 40s, 50s, and 60 years and over). As a result of the research findings, ten stakeholder types were identified as key audiences for CSRS-related information, while stakeholder engagement with the data was classified into three levels ranging from ‘active’, through ‘aware but ambivalent’, to ‘inactive’. Stakeholders who were categorised as ‘active’, responded to triggers created by CSRS-related knowledge and readily participated in behaviours that were sympathetic to promoting social responsibility. The ‘active’ stakeholders were likely to be professionals working in the area of CSRS and consumers personally committed to ethical goals. The participants who demonstrated ‘awareness but ambivalence’ to CSRS information possessed knowledge of CSRS issues, but were not emotionally committed to its goals. They used behavioural filters to explain the rationale supporting a position of commitment that was flexible and dependent on circumstances; hence their tendency to consider the information was affected by a range of additional factors. By contrast, ‘inactive’ stakeholders created blockers or barriers to justify why the responsibility for CSRS lay not with themselves, but with second and third parties in the supply chain. They displayed limited or no commitment to CSRS goals and were not swayed in their behaviour by associated knowledge. The multi-layering of stakeholder perspectives emphasises the need for a reporting framework designed to satisfy the requirements of a growing and diverse body of interested parties. To address this need, ethical identifiers used in CSRS disclosure were divided into deontological and teleological indicators to provide greater classification exclusivity than previous models. From this division, the current research proposes a new communications framework suited to a variety of levels of stakeholder commitment and CSRS complexities by using a three concentric circles (TCC) format, with core, intermediate and outer circles identifying respectively what a company is required to do (mandatory and co-regulatory actions), agrees or chooses to do (self-regulatory and voluntary activities), and is going to do (through ethical collaborative partnerships). If applied digitally, the proposed framework could provide further detail relating to the ethical identifiers contained in each circle and expand the level of information available. When current CSRS disclosure by five sample brands was analysed using the TCC format, voluntary aspects (intermediate and outer circles) were found to dominate in number over mandatory obligations (core circle). However, the deontological actions or activities within which the companies engaged (core and intermediate circles) were seen to have greater longevity than their teleological collaborations and partnerships (outer circle). Bringing together the proposed framework for communicating CSRS information and the stakeholder engagement categories, the potential for full-disclosure access to ethical indicators, and their details, was designed for the ‘active’ group, who were the most likely category to create change-making pressure on companies. The availability of basic and concise ethical data was favoured by the ‘aware but ambivalent’ group, whislt an identifiable logo, indicating that a company was disclosing its practices was considered more than adequate for the requirements of the ‘inactive’ group who were unlikely to seek further information. The stance adopted by this latter group highlighted that business accountability is not demanded by all potential stakeholders and illustrated why mandatory intervention can be needed to enforce behavioural expectations on companies. At a time when the primary and secondary rules of society are increasing the expectation of CSRS-related disclosure from companies, as well as imposing a minimum level of annual reporting on them, the current research provides theoretical, practical and public policy-based contributions to progress the discipline of ethical communications.

<p>Aim: The aim of this study is to investigate how an organization which is based on ethic and social responsibility works with segmentation, positioning and brand. Do their specific need of credibility have any impact on how they work with segmentation, positioning and brand? How do they work with credibility? KRAV is an ingredient brand based on ethic and social responsibility, they operate in the Swedish organic foodstuff market offering organic standards, certification and inspections according to these standards and a KRAV-label. In other words, credibility is the base for KRAV’s operations. KRAV is also receiving national grants to finance information material/marketing material.</p><p>Research questions: How does KRAV work with segmentation, positioning and brand? How does KRAV work with credibility?</p><p>Method: I have chosen to do this study by studying documents published by KRAV; the main source has been KRAV’s annual reports from 1999-2006, the second source has been KRAV’s homepage and the third source has been folders published by KRAV. The analysis was done by combining findings about KRAV with theories about segmentation, positioning, brand and credibility to see how KRAV works with these areas.</p><p>Result & Conclusions: By summarization, my study shows that KRAV both is adopting and actively working with segmentation, positioning and brand which may be business driven and at the same time trying to tone done the business incentive on how they formulate goals and missions. Marketing theories are getting more and visible over the years. KRAV has formulated its’ vision and mission based on four principals; Good environment, Animal welfare, Good health and Social responsibility but they also include inspected organic products with high credibility and they try to position itself not only as an eco-label but also with added value in the areas of the four principals.</p><p>Suggestions for future research: One limitation in this study is that I have not studied competitors on the Swedish foodstuff market. Or the actual impact of the fact that KRAV receives national grants, does this disturb the competition? One interesting aspect is if an ingredient brand based on ethic and social responsibility can work with segmentation, positioning and brand without loosing any credibility? May this cause a conflict in the long run? One may also look at the fact that KRAV, by far the dominating label on the Swedish organic foodstuff market, is financing most of its information material/marketing material by national grants. Is it better for the increase of organic foodstuff market to support one large player (KRAV) or should national grants be used to increase knowledge of organic foodstuff and sustainability in general not supporting one specific actor? Which way would maximum the use of the tax money? Or is both needed?</p><p>Contribution of the thesis: This study has shown that KRAV, which is based on ethics and social responsibility, has adopted theories such as segmentation, positioning and brand.</p>

Aim: The aim of this study is to investigate how an organization which is based on ethic and social responsibility works with segmentation, positioning and brand. Do their specific need of credibility have any impact on how they work with segmentation, positioning and brand? How do they work with credibility? KRAV is an ingredient brand based on ethic and social responsibility, they operate in the Swedish organic foodstuff market offering organic standards, certification and inspections according to these standards and a KRAV-label. In other words, credibility is the base for KRAV’s operations. KRAV is also receiving national grants to finance information material/marketing material. Research questions: How does KRAV work with segmentation, positioning and brand? How does KRAV work with credibility? Method: I have chosen to do this study by studying documents published by KRAV; the main source has been KRAV’s annual reports from 1999-2006, the second source has been KRAV’s homepage and the third source has been folders published by KRAV. The analysis was done by combining findings about KRAV with theories about segmentation, positioning, brand and credibility to see how KRAV works with these areas. Result &amp; Conclusions: By summarization, my study shows that KRAV both is adopting and actively working with segmentation, positioning and brand which may be business driven and at the same time trying to tone done the business incentive on how they formulate goals and missions. Marketing theories are getting more and visible over the years. KRAV has formulated its’ vision and mission based on four principals; Good environment, Animal welfare, Good health and Social responsibility but they also include inspected organic products with high credibility and they try to position itself not only as an eco-label but also with added value in the areas of the four principals. Suggestions for future research: One limitation in this study is that I have not studied competitors on the Swedish foodstuff market. Or the actual impact of the fact that KRAV receives national grants, does this disturb the competition? One interesting aspect is if an ingredient brand based on ethic and social responsibility can work with segmentation, positioning and brand without loosing any credibility? May this cause a conflict in the long run? One may also look at the fact that KRAV, by far the dominating label on the Swedish organic foodstuff market, is financing most of its information material/marketing material by national grants. Is it better for the increase of organic foodstuff market to support one large player (KRAV) or should national grants be used to increase knowledge of organic foodstuff and sustainability in general not supporting one specific actor? Which way would maximum the use of the tax money? Or is both needed? Contribution of the thesis: This study has shown that KRAV, which is based on ethics and social responsibility, has adopted theories such as segmentation, positioning and brand.

Throughout history, the Latin American region has faced inequalities in the form of ethical issues that derive from institutional corruption, bribery and negligence. Today, the region is facing an ongoing shift in terms of emerging market potential, whilst influences from global trends are establishing roots. The developed opportunities have earned attention from foreign actors, whereas the prospect of the Brazilian market has received considerate devotion from Swedish companies, that are considering Brazil as a major entry point into the region. The historical influences in relation to cultural differences presents challenges in the management of business relations, as well as in the ethical dilemmas that may arise. The purpose of this thesis is to obtain an understanding concerning the significance within the relation between Swedish corporate culture and facing ethical dilemmas in international business, with the particular focus of the Brazilian market. This thesis is based on a qualitative study in the form of interviews with five represented Swedish companies, in order to gain deeper understanding of the complexity and intangibility behind the corporate cultural phenomenon, as well as related experiences with the concentrated market. Moreover, this study is based on a deductive research, given that the specific relation between Swedish corporate culture and managing ethical issues in Brazil is quite unexplored. Thus, it felt required to gain relevant insight prior to this research. The theoretical foundation of this thesis is based on a literature review that is divided into acknowledged concepts of internationalization, culture and business ethics. In turn, the theories discussed are relevant to establish a connection in the form of a synthesis that makes sense of the complexity and intangibility that is surrounding the topic of ethical dilemmas, due to differentiating cultural influences on the notion of business ethics and its implementation. The literature review has in turn acted as substance in the analyzing of the presented empirical data gathered through interviews, where the empirical findings are first displayed case by case and followed by a cross-case analysis. The outcome of this research argues that the corporate cultural values have a significant role in the way Swedish companies can use ethics as a notion of simultaneously shaping the outside perceptions, based on inside operations. Networks are further emphasized as an aspect of transition in the relation between Swedish companies and the Brazilian market, where dilemmas occur when disturbed by differentiating cultural influences. In terms of profitability and long-term sustainability, the extent of implementation where ethical values go, can act as a reinforced tool in terms of creating attractive visibility on the international market.

This work deals with issues of Corporate social responsibility. The theoretical part discusses the history of the concept of Corporate social responsibility, the definitions, theories and opinions on this concept. The practical part deals with implementation of the concept of CSR in the group of companies BUKÓZA HOLDING, a.s. The result is the proposal of CSR activities tailored to the concrete company.

No / This study examines the effects of nationality (U.S. vs. China) and personal values on managers' responses to the Perceived Role of Ethics and Social Responsibility (PRESOR) scale. Evidence that China's transition to a socialist market economy has led to widespread business corruption, led us to hypothesize that People's Republic of China (PRC) managers would believe less strongly in the importance of ethical and socially responsible business conduct. We also hypothesized that after controlling for national differences, managers' personal values (more specifically, self-transcendence values) would have a significant impact on PRESOR responses. The hypotheses were tested using a sample of practicing managers enrolled in part-time MBA programs in the two countries. The results indicate that nationality did not have a consistent impact on PRESOR responses. After controlling for national differences, self-transcendence values had a significant positive impact on two of the three PRESOR dimensions. Conservation values such as conformity and tradition also had a significant association with certain dimensions of the PRESOR scale.

The diploma thesis is divided in two parts - theoretical and practical. The theoretical part gives a general overview of the basic terms related to the ethics and the business ethics. It also describes business ethics and ethical tools and methods constituting ethics programme of the company. In the practical part it analyzes ethics programme of the farmaceutical companies in the Czech Republic, their using of the ethical tools and methods including their implementation into the daily practice. It uses questionnaires to obtain the data. Created questionnaire is focused on the subjective perception of ethics, the knowledge of the business ethics and the detailed ethics programme in the company. This survey serves as pilot study and it can be used for other researches. The results indicate insufficient complexity of ethics programme of pharmaceutical companies and deficiences especially in the ethical organizational structure to support ethics, in the monitoring and reporting and in the stakeholder analysis. Key words: ethics, business ethics, pharmacy, pharmaceutical companies, Czech Republic

The thesis deals with theme of morality and ethics, especially in business area. Theoretical part describes methods and instruments of integration of ethics into business. Practical part consists of three parts. First part is focused on evaluation of Czech business environment from ethical point of view. In second part author describes results of her survey, which examines primarily ethics code issues. Final part is concentrated on description of small company's business practices and on stakeholder analysis.

This master's thesis deals with Codes od Ethics and their role in relations among entrepreneurs. The aim is to provide a more comprehensive overview of business ethics and its application and use of code of ethics in practice. The theoretical part focuses on the definition of key terms, provides insight into the history of ethics and highlights the linkage between ethical and legal regulation. The thesis further describes the tools and methods of business ethics, another chapter is then devoted to ethical codes. The practical part of the thesis analyses code of ethics in a particular selected company.

Master´s thesis deals about Business ethics in Eisberg a.s. First section discuss theoretical resources related to the theme of entrepreneurial ethics. Thesis explains and outlines signifiant terms, which are essential, and summarize techniques used in practical research. Practical section deals with ethical environment in examined company, discuss results of research and propose specific future recomandations for the company.