Titel: Motivationer till frivilligt hållbarhetsarbete för SME   Nivå: Examensarbete på̊ grundnivå (kandidatexamen) i ämnet företagsekonomi   Författare: Emelie Bast och William Henningsson Handledare: Asif M Huq  Datum: 2024 – maj  Syfte: Tidigare forskning visar en ökad trend med CSR aktiviteter bland SME trots att lagkraven inte påverkar dem ännu. Den här studien syftar till att undersöka varför små och medelstora företag (SME) engagerar sig i CSR aktiviteter även om de enligt lag inte är skyldiga att rapportera det. Där fokuset ligger på att öka kunskapen hur SME påverkas av CSRD, utifall CSR aktiviteter är ekonomiskt lönsamt för SME och utifall CSR ger långsiktiga konkurrensfördelar.   Metod: Studien utgår ifrån socialkonstruktivismen med ett hermeneutiskt synsätt med en abduktiv forskningsansats. Studien tillämpar en kvalitativ forskningsstrategi, där studiens empiriska data samlats in genom semistrukturerade intervjuer. Där respondenterna bestod främst av ägare bland små och medelstora företag inom Gävle/Sandviken. Studien har analyserat den teoretiska referensramen som baserats på tidigare forskning och det empiriska datamaterialet analyserades utifrån studiens teman. Genom den abduktiva forskningsansatsen har författarna pendlat mellan teori och empiri för att besvara studiens syfte.  Resultat och slutsats: Studien tyder på att SMEs ökade kunskap samt kring CSR och CSRD samt implementering av CSR aktiviteter kan ge potentiella fördelar i verksamheten och samhället. CSR arbete bland SME kan ge en positiv påverkan på interna samt externa faktorer inom ekonomiska, sociala och miljömässiga aspekter.   Examensarbetets bidrag: Studien ger ett teoretiskt bidrag i en ökad kunskap om SMEs motiv samt engagemang till CSR arbete om de inte berörs av lagkrav. Studien ger även ökad information och insikter i SMEs åsikter om CSRD. Studien ger även ett praktiskt bidrag till SME där ökad kunskap samt information kring CSR och CSRD ger en positiv påverkan på verksamheten. Där företag bör implementera CSR arbete där de kan utifrån deras förutsättningar, då det kan ge positiva verkningar i framtiden.  Förslag till fortsatt forskning: Vidare forskning borde fokusera på hur SMEs relation och motiv till CSR kan skilja sig mellan olika branscher samt vilka aspekter som gör att det eventuellt skiljer sig mellan branscher. Vidare forskning bör även replikera denna studie inom några år då CSRD inte riktigt har påverkat SMEs ännu men kommer förmodligen att göra det i framtiden.  Nyckelord: Small and medium-sized enterprises (SME), Corporate Social Responsibility (CSR), Corporate Sustainability Reporting Directive (CSRD), hållbarhetsarbete och motivationer. / Title: Motivations for voluntary sustainability work for SMEs  Level: Bachelor's degree thesis in business administration  Author: Emelie Bast och William Henningsson  Supervisor: Asif M Huq  Date: 2024 - may  Aim: Previous research shows an increasing trend of CSR activities among SMEs even though legal requirements do not yet affect them. This study aims to investigate why small and medium-sized enterprises (SMEs) engage in CSR activities even though they are not required by law to report it. The focus is on increasing knowledge of how SMEs are affected by CSRD, whether CSR activities are economically profitable for SMEs, and whether CSR provides long-term competitive advantages. Method: The study is based on social constructivism with a hermeneutic approach and an abductive research strategy. A qualitative research strategy is applied, where the empirical data of the study was collected through semi-structured interviews. The respondents mainly consisted of owners of small and medium-sized enterprises in Gävle/Sandviken. The theoretical framework of the study, based on previous research, and the empirical data were analyzed according to the study's themes. Through the abductive research approach, the authors have oscillated between theory and empirical data to address the study's purpose. Results and conclusions: The study indicates that increased knowledge and implementation of CSR activities among SMEs can provide potential benefits for the business and society. CSR work among SMEs can have a positive impact on internal and external factors within economic, social, and environmental aspects.  Contribution of the thesis: The study provides a theoretical contribution by increasing knowledge of SMEs' motivations and engagement in CSR work despite not being subject to legal requirements. It also provides increased information and insights into SMEs' opinions on CSRD. The study offers a practical contribution to SMEs, where increased knowledge and information about CSR and CSRD can positively impact the business. Companies should implement CSR activities based on their conditions, as it can have positive effects in the future.  Suggestions for future research: Future research should focus on how SMEs' relationships and motivations for CSR may differ between different industries and what aspects may cause these differences. Further research should also replicate this study in a few years, as CSRD has not yet significantly impacted SMEs but is likely to do so in the future.  Key words: Small and medium-sized enterprises (SME), Corporate Social Responsibility (CSR), Corporate Sustainability Reporting Directive (CSRD), sustainability work and motivations.

Developing and retaining competitive advantage was a major concern for all companies; it fundamentally relied on being aware of the external environment and customer satisfaction. Modifications of the environment conditions and unexpected economic events could cause of a loss of the level of organisational adjustment and subsequent loss in competitiveness, only those organisations able to rapidly adjust to these dynamics would be able to remain. In some instances, companies decided to geographically co-locate seeking economies of scale and benefiting from complementarities. Literature review revealed the strong support that clusters had from Government and Local Authorities, but it also highlighted the limited practical research in the field. The aim of this research was to measure the dynamism of the cluster formed by the geographical concentration of diverse manufacturers within the Mondragon Cooperativa Group in the Basque region of Spain, and compared it to the individual dynamism of these organisations in order to have a better understanding the actual complementarities and synergies of this industrial colocation. Literature review identified dynamic capabilities as the core enablers of organisation when competing in dynamic environments; based on these capabilities, a model was formulated. This model combined with the primary data collected via questionnaire and interviews helped measure the dynamism of the individual cluster members and the cluster as whole as well as provided an insight on the complementarities and synergies of this type of alliance. The findings of the research concluded that the cluster as a whole was more dynamic than the individual members; nevertheless, the model suggested that there were considerable differences in speed among the cluster members. These differences on speed were determined by the size of the company and their performance in dimensions such as marketing, culture and management. The research also suggested that despite of the clear differences in the level of dynamism among cluster members, all companies benefited in some way from being part of the cluster; these benefits were different in nature depending on each specific members.

<p>Background</p><p>Globalization has opened up new possibilities for firms of all sizes to operate internationally. In that context, especially small- and medium sized companies often have limited resources and market power, which makes efficient relationship building with new intermediaries a key component when entering foreign markets. Therefore, approaching foreign companies and potentially engaging in new business relationships should be a strategic managerial issue.</p><p>Purpose</p><p>The main objective is to analyze how Swedish SMEs in the textile industry should approach German buyers in accordance to their preferences, taking cultural differences into account, as well as maintaining and developing the relationship. The focus will primarily be on the on the stages where the initial contact has been made, thus aiming at advancing in the development process. For this to be achieved, Swedish sellers must know what values to communicate to their counterpart.</p><p>Method</p><p>A qualitative approach has been used in order answer the purpose of the thesis. We have gathered our data from ten in-depth interviews; five with Swedish sellers and five with German buyers. The essential part of the data collection was done over telephone.</p><p>Conclusion</p><p>The most critical components that are found to be vital in developing a successful buyer-seller relationship include trust, satisfaction and commitment with all their related aspects. It was found that the product offer plays a critical role in the Early Stage of the relationship development process. Communication is essential for the building of trust and satisfaction and supplements the actions of commitment shown by the parties. Having an understanding on what values the counterpart appreciates and when these are especially important in the respective stages of the relationship building enables the firm to adapt its relationship marketing to the buyers preferences in a cost efficient and successful way.</p>

This research aims to understand the contributions of inter-organisational knowledge transfer to innovation in SMEs from a social network perspective. The main objective is to identify the impact of the network characteristics on company’s innovation performance. Organisations are embedded in a network of relationships with other companies. They must make the best use of all available resources in order to survive and thrive in today’s competitive environment. However, most of the previous network studies focus on large organisations and studying network effects in the context of SMEs is not well explored. This study sheds light on the relationships between different network characteristics and two different types of innovation performance in High Tech SMEs. In this study inter-organisational knowledge transfer networks were investigated from ego-network perspective. Radical and incremental innovation was identified as specific types of innovation. More specifically this research studied the impact of the structural, relational and nodal properties of inter-organisational knowledge transfer network on radical and incremental innovation performance. In addition to network characteristics, internal capabilities of companies were also identified important. Pentathlon framework was used to capture firms’ innovation management capabilities. A survey instrument was used to collect data from a sample of UK Small to Medium size Enterprises (SMEs). A new innovation measurement instrument was developed to measure different types of innovation from companies’ and customers’ perspectives. The SMEs were chosen randomly from IT and Chemical industry. Inter-organisational relationships were mapped using social network techniques. Path analysis techniques including PLS were used to test the hypotheses of the study. In addition to the statistical method, Fuzzy set Qualitative Comparative Analysis was used to shed light on different combinations (various configurations) of factors that impact on radical and incremental innovation. This study has made theoretical contributions by identifying research gaps through review and synthesis of literature in innovation and inter-organisational relationships and social network theories. Moreover, a new framework was developed based on the concepts identified in social network and innovation literature. The integration of theories and concepts regarding inter-organisational relationships, innovation and social networks with a view of better understanding of the impact of network characteristics on specific types of innovation is another contribution of this study. This research shows how different network properties can help companies to achieve ambidextrousness, which is vital for organisations’ competitive advantages and long term survival. Moreover, this study reveals that the internal capabilities (innovation management practices) of a firm play a significant role in enabling the company to benefit from its network resources. It shows how different configuration of the internal capabilities and network resources can lead to a better radical/incremental innovation performance. Findings from this research can help managers to adapt their network resources according to their strategies and the level of the innovation that they want to achieve.

Small construction professional services (CPS) firms are recognised as being vitally important to the UK construction industry as much of the professional capacity of the sector resides within these small practices. They rely on the capabilities of small groups of professional employees in delivering their services and so need to ensure their commitment to achieving organisational objectives. Clearly, human resource management (HRM) strategies have a major role to play in managing employee commitment, and yet such strategies have received little attention within the construction management literature. This study investigates the nature of construction professionals commitment within small CPS firms and to develop HRM interventions that foster organisational commitment in small CPS firms. The study adopts qualitative approach to enable gathering of rich data that come directly from the participants involved in the phenomenon. Exploratory interviews with managers of small CPS firms conducted in the early phase of the research helped to identify some of the key strategies and operational challenges related to the management of commitment. Following this, the main data was collected through conducting two in-depth case studies, which included one small quantity surveying practice in the East Midlands, UK, and one small multi-disciplinary practice in the West Midlands, UK. The case studies involve in-depth interviews involving the employer and employees, participation observation and document analysis at the main office of both organisations. Together, these data helped to unravel the nature of the employment relationship within such firms and also to gain a better understanding of how professional employees express their commitment. The findings reveal that professional employees commitment is influenced by a complex range of factors, but that five main HRM levers have a particular influence within such firms. These relate to job design, performance and career management, training and development, reward management and employee involvement. It is clear that a range of factors impinge on the abilities of employers to enact effective HRM strategies. In particular the recent economic crisis and personal problems have both been cited as the main challenges by the employer and employees of both organisations. It highlights the significant importance of managing organisational commitment much more effectively, regardless of the economic climate. Based on the research results a framework for managing professional commitment was developed and validated within a range of small CPS firms. The framework presents a holistic way of accounting for all the issues that influence the development and maintenance of organisational commitment within small CPS firms. Such knowledge is essential to the management of small CPS firms for achieving meaningful improvement in their approach to foster organisational commitment. The key recommendations for the management of small CPS firms is to make sure that every aspect of the job meets the professional employees expectations as well as project requirements and organisational objectives. This includes improving communication by utilising both formal and informal medium of communication, rewarding employees with both monetary and non-monetary rewards and developing employees by providing both on-the-job training and off-the job training. All these HRM practices need to be effectively linked and managed appropriately to collectively foster commitment. In conclusion, the complex nature of organisational commitment raised the importance for the management of small CPS firms to have a structured approach in managing their employees commitment.

The risks and opportunities that climate change presents for Small and Medium-Sized Enterprises (SMEs) have been largely overlooked by previous research (Schaefer et al. 2011, Williams & Schaefer 2013). The subsequent lack of knowledge in this field makes a meaningful, profitable and sustainable engagement of SMEs with climate change challenging. Current research has difficulty explaining (1) why SMEs rarely engage with climate change (2) how climate change is currently communicated to SMEs and (3) how SMEs overcome the knowledge gap between business practice and climate change science (cf. Hoffman 2004, 2006, Hart 2007, Goodall 2008). In this thesis I critically examine 31 SMEs which engage with climate change knowledges, 5 Innovation-Support-Organizations (ISOs) which communicate climate change knowledges and 2 business-led communities of practice that discuss climate change-related business practices. Over a three-year period, I explore why and how business leaders approach the knowledge gap between climate change science and business practice, drawing on a variety of ethnographic research methods: (1) in-depth semi-structured and open interviews; (2) participant observations; (3) practitioner's workshops; and (4) an online survey. My research demonstrates that the participating ISOs communicate climate change in an overly simplistic way. The participating ISOs focus on persuading business leaders to engage with climate change. The participating business leaders who hear this persuasive message are already willing to engage with climate change. Their motivations to engage are lay-knowledge-dependent, derived from personal values, space and place identity. What the participating business leaders require is practical advice on how to mitigate the impact of, and adapt to, climate change, and they therefore try to overcome the limitations of current climate change communication through forming and joining communities of practice. By doing this, they can make sense of climate change in specialist niche communities and benefit from social belief systems. To enhance the number of SMEs engaging with climate change, I recommend that the participating ISOs target the personal values of business leaders and actively use these specialist niche communities niches within which the participating business leaders develop business practice to learn about climate change-related business practices themselves. Overall, my PhD shows that to create meaningful, profitable and sustainable engagement with climate change, business leaders and ISOs, as well as governments and society, need to address their "confusion and anxiety about the goals, ambitions and destinies [they] foresee" for themselves (Hulme 2013: 298).

Despite being a fairly new concept, sustainable development is gaining more attention from social actors. The demand on companies to incorporate sustainable development practices is therefore increasing. Previous research has emphasized that companies are influential drivers of sustainable development practices and many claim to work actively with the issue, yet few have implemented such practices to a sufficient extent. Many companies who claim to be working actively with sustainable development were found to be uncertain of what it implies. Moreover, manufacturing companies tend to be greatly dependent on the consumption of raw material, energy and waste disposals and are therefore often affected by changes associated with sustainable development. Thus, the purpose of this study is to identify what drives manufacturing companies to commit to sustainable development practices.   In the field Management of Sustainable Development, previous research has neglected drivers of sustainable development in relation to managers’ differing interpretations of the concept, constituting a research gap. It has also been suggested by previous research to investigate sustainable development from an organizational perspective, thus this study investigates individual managers’ interpretations and what drives companies to adopt sustainable development practices. The following research question has therefore guided this study:   What drives manufacturing companies to adopt sustainable development practices and how do these drivers vary depending on managers’ interpretations of the term?   In order to investigate this phenomenon and fulfill the purpose of our study, a qualitative approach was deemed most suitable. Six manufacturing companies in Västerbotten County were interviewed using a semi-structured approach. In addition, a triangulation method was used, where official and organizational documents were collected from each participating company to complement the interview data and decrease subjectivity. The analysis of our empirical data resulted in a compiled analysis of the key findings, where we found that manufacturing companies in Västerbotten perceive sustainable development as an ambiguous term and interpret it differently but consider environmental factors as a central feature of the term. Furthermore, we can conclude that the adoption of sustainable development practices is facilitated by establishing a separate sustainable development strategy or incorporating sustainable development into the company’s general business strategy.

It has been argued for the past years that one of today’s main important factors for gaining competitive advantage is to implement CSR activities. There have been many studies showing the many benefits CSR have, not only to the organizations but also to society and the environment. However, CSR does not only concern the organization itself but also ensuring that the social and environmental behaviour is accomplished throughout the whole supply chain. Larger firms have the ability to implement and focus on several tasks at once, while small and medium-sized enterprises are struggling with limited resources and cannot afford any mistakes. This study is focusing on how SMEs with limited resources implement CSR within the supply chain and what difficulties they experience, since CSR is often seen as a complex and resource based issue. A case study was conducted at a SME in a B2B context and the study is based on a qualitative approach, with empirical data gathered from five in-depth interviews. After the empirical data was analysed it was concluded that by decreasing the supplier base is a way of gaining stronger contact and trust, also centralizing the supplier base in order to decrease transportation and emissions. SMEs with limited resources can outsource duties such as checkups and audits to external companies in order to assure quality and environmental criteria’s. Also, being an SME with limited resources indicates that the employees have to take on multiple roles in order to adapt to all customer and supplier demands, which was shown to be a complexity since obligations such as making a profitable procurement, were often prioritized before CSR. It was also found that the internal CSR communication was a major contributor to the lack of knowledge as well as interest in the subject, CSR is not seen as an obligation if not having anyone responsible for the CSR activities. Lastly, both CSR and digitalization were found to be two crucial keystones for organizational survival on the market.

Enligt svensk lagstiftning måste aktiebolag ha en styrelse. Dock skiljer det sig på vilket sätt styrelsen involveras i företags strategiska arbete och hur företagsägare förhåller sig till dess funktion. I små och medelstora företag fyller styrelsen sällan någon reell funktion. När företaget växer blir det dock svårt för en person att ensam klara av att styra och kontrollera bolaget, vilket leder till ett ökat behov av en arbetande styrelse. Tidigare forskning visar att företagsägarens personliga mål ofta avgör den strategiska riktningen i små och medelstora företag. För att kunna bemöta de krav som existerar, behöver därför företagsägaren förstå styrelsens roll och nyttan av strategiskt arbete. Syftet med studien är att utifrån ett företagsekonomiskt perspektiv bidra med kunskap om styrelsearbete i små och medelstora företag, samt att undersöka vilka attityder företagsägare i dessa företag har till styrelsens funktion. Studiens empiri har inhämtats från en kvalitativ datainsamling, i form av semistrukturerade intervjuer med fyra företagsägare ur tre olika små och medelstora företag. Den teoretiska referensramen berör ämnet bolagsstyrning och de aspekter som anses vara viktiga för ett framgångsrikt styrelsearbete. Studien kommer fram till att kunskapen vad gäller styrelsearbete är relativt låg hos företagsägare i små och medelstora företag, vilket gör att styrelsen inte används på ett effektivt sätt. Kunskapsnivån hos företagsägaren styr också huruvida styrelsen anses som viktig i det egna företaget, samt hur styrelsen arbetar. En annan slutsats som dras är att företagsägarens personliga mål påverkar dennes attityd till styrelsen. Om de personliga målen innefattar tillväxt, har företagsägaren en mer positiv attityd till en arbetande styrelse. Vidare ökar en positiv inställning till en arbetande styrelse sannolikheten att företagsägaren även har en positiv attityd till externa styrelseledamöter. / According to Swedish law, limited companies must have a board. However, it differs in the extent to which the board is involved in a company´s strategic work and how business owners relate to its function. In small and medium-sized enterprises, the board seldom fills any real function. As the company grows, it becomes difficult for one person alone to manage and control the company, leading to an increasing need for a working board. Previous research shows that business owner's personal goals often determine the strategic direction of small and medium-sized enterprises. In order to meet existing demands, business owners need to understand the board´s role and the benefits of strategic work. The purpose of the study is, from a business perspective, to contribute knowledge about board work in small and medium-sized enterprises and to examine the business owners' attitudes toward the functioning of the board. The study's empirical data has been collected from a qualitative data collection, in the form of semi-structured interviews with four business owners from three different small and medium-sized enterprises. The theoretical framework involves the subject corporate governance and the aspects that are considered important for a successful board work. The study concludes that awareness regarding board work, is relatively low among business owners of small and medium-sized enterprises, which means that the board is not being used effectively. The level of knowledge of the business owner also controls whether the board is considered as important in their own company, and how the board works. Another conclusion drawn is that the business owner's personal goals affect his attitude towards the board. If personal goals include growth, the business owner has a more positive attitude towards a working board. Furthermore, a positive attitude towards a working board increases the probability that the business owner also has a positive attitude towards outside directors in the board.

The importance of addressing the topic of sustainable development has been widely acknowledged, and the researchers call for future studies that would develop new perspectives on integrating sustainability in the business context. Currently, most of such studies focus on large companies, whereas it has been shown that the impact of SMEs on the economy, the society and the environment is also significant. The present work aims at exploring the integration of corporate social responsibility (CSR) and corporate sustainability (CS) in small and medium-sized enterprises (SMEs) in the Nordic countries. Adopting a qualitative dominant mixed research method, the following objectives are achieved: using content analysis, we analyse the activities disclosed by SMEs and describe their type and focus. Further, the multiple case study of 13 SMEs operating in Sweden, Finland, Norway, Denmark and Iceland allows exploration of the process of CSR integration in companies in more detail. Using the abductive approach to analysis and systematically combining the existing approaches to analysing CSR integration with the empirical findings, we are able to distinguish several specifics of SMEs. Namely, the process of CSR integration in SMEs may be different due to increased role of the top management commitment and the varying degree of externally formalising CSR and CS through obtaining certifications. This allows us to design suggestions for the updated model of CSR integration, which would reflect these specifics of SMEs. The present work contributes to current research by exploring CSR and CS integration in the context of SMEs, which have been previously identified as research gaps. We develop suggestions for modifying an existing framework for analysing CSR integration that combines the focus on specific business operations and the stages that a company can undergo in implementing CSR. The developed model could be used as a practical tool for analysing the company and the potential areas that would lead to CSR integration on a more strategic level. The qualitative nature of the present work and supporting the theoretical reflections with quotes from SME managers and owners provides opportunities for naturalistic generalisations and gaining insights on what activities could be implemented in companies. We acknowledge that our work has several limitations. The qualitative nature of the study does not allow statistical generalisation; thus, further research is recommended to enhance the findings and test the developed model in different context and using different methods, as well as targeting not only managers and owners whose responsibilities are related to strategy and sustainability, but also employees from other functions. Quantitative and qualitative studies of SMEs in the analysed region conducted by native speakers are also recommended.