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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Commitment inom hållbarhetsrapportering

Vikblom, Julia, Olsson, Malin January 2018 (has links)
Studier visar att konsumenter föredrar företag som är ansvarstagande och kan välja att bojkotta företag som inte uppvisar en god hållbarhetsrapportering. Dock visar viss forskning att för mycket rapportering om hållbarhetsarbete kan få negativa konsekvenser, exempelvis ökad skepticism hos intressenterna. Denna studie har fokuserat på hur företag använder begreppen commitment to eller committed to i hållbarhetsrapporter. Studiens syfte var att analysera om medieexponering påverkar användandet av commitment och detta testadesgenom en regressionsanalys. Dessutom syftade studien att analysera om det finns en skillnad i commitment och vad företag committar sig till mellan olika marknadsekonomier. Detta testades genom ett flertal t2-test. Urvalet bestod av hållbarhetsrapporter från 214 företag, varav 88 europeiska och 126 amerikanska som tidigare sammanställts i Centrum för forskning om ekonomiska relationers (CER:s) CSR-databas. Resultatet visade ett positivt signifikant samband mellan medieexponering och commitment samt en skillnad i commitment mellanolika marknadsekonomier. Det fanns en svag signifikant skillnad för commitment beträffande samhällsansvar, men resterande kategorier som studerats uppvisade ingen skillnad. / Studies show that consumers prefer responsible companies and will boycott those who will not present good corporate social responsibility. However, some research show that too much communication about CSR can have negative consequences, e.g. increased scepticism among stakeholders. This study has been focusing on how companies use commitment to or committed to in CSR-reports. The aim of the study was to analyse if media exposure affects the use of commitment and this was tested with a regression analysis. Furthermore, the aim of this study was also to analyse if a difference in commitment existed between marketeconomies and if there were any difference in what those companies are committed to. This was tested with several t-tests. The sample consisted of CSR-reports from 214 companies, of which 88 where European and 126 American. The reports were collected earlier in a database from Centre for research on economic relations (CER). The result showed a positive significant connection between media exposure and commitment and that there was a positive significant difference between difference between market economies. There was a weaksignificant difference in commitment to society between the market economies, but the rest of categories that was studied did not show any difference.

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