Literature review about corporate social responsibility (CSR) suggests that there are organisational benefits to be gained from unintentional discretionary expenditure in laudable behaviour. With this in mind, the methodology integrates insights from the ‘stakeholder theory’ and the ‘resource-based view theory of the firm’ to sharpen the strategic base for CSR investment. Quantitative and qualitative research techniques have been used to discover how business organisations are creating shared value for themselves and for society. The main study was carried out amongst hotel enterprises in Malta. The quantitative analysis tested the relationship between Strategic CSR (in terms of the organisational benefits) against the firms’ commitment, behaviour and resources devoted to CSR. Secondly the qualitative phase of this study involved an analysis of interviews with owner-managers across the Maltese hospitality industry and with experts who are responsible for setting policies in the tourism regulatory context. The results have indicated that responsible behaviour led to the firms’ financial performance and market standing, effective human resources management and operational efficiencies. Following the empirical findings a model representing the ‘creation of shared value’ for business and society has been put forward.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-04-04T13:23:51Z No. of bitstreams: 1 Selma Culturati Vasquez.pdf: 1150063 bytes, checksum: bfc80f42a447cf6d00f20de8dbfb6936 (MD5) / Made available in DSpace on 2017-04-04T13:23:51Z (GMT). No. of bitstreams: 1 Selma Culturati Vasquez.pdf: 1150063 bytes, checksum: bfc80f42a447cf6d00f20de8dbfb6936 (MD5) Previous issue date: 2017-03-23 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / Fundação São Paulo - FUNDASP / Management models based on the generation of value for the company's competitiveness and, especially, for the society in which the company is inserted, are now gaining strength, due to the current attitude of consumers to judge them in relation to commitment to public and social problems. The motto has been to focus on increasing revenues and profits without neglecting meeting the needs of society. Porter and Kramer (2011), claiming that it is not just about social responsibility, philanthropy or even sustainability, advocate that the sustainable solution to contemporary challenges lies in the principle of shared value, which involves generating economic value at the same time as value is created for society. The purpose of this case study is to analyze the applicability of the Shared Value Creation strategy in the company DSOP Educação Financeira, with a view to develop policies and operational practices that aims to increase the company's competitiveness while improving economic and social conditions of the community/clientele with which DSOP operates / Ganham força, na atualidade, modelos de gestão baseados na geração de valor para a competitividade da empresa e, principalmente, para a sociedade na qual essa empresa está inserida, em decorrência da atitude bastante corrente por parte dos consumidores de julgá-las com relação ao seu comprometimento com problemas públicos e sociais. O mote tem sido focar no aumento de receitas e lucros sem deixar de lado o atendimento às necessidades da sociedade. Porter e Kramer (2011), afirmando que não se trata apenas de responsabilidade social, filantropia ou mesmo sustentabilidade, advogam que a solução sustentável para os desafios contemporâneos está no princípio do valor compartilhado, que envolve a geração de valor econômico ao mesmo tempo em que se cria valor para a sociedade. O presente estudo de caso tem por objetivo analisar a aplicabilidade da estratégia de Criação de Valor Compartilhado na empresa DSOP Educação Financeira tendo em vista o desenvolvimento de políticas e práticas operacionais que visem aumentar a competitividade da empresa ao mesmo tempo em que melhorem as condições econômicas e sociais da comunidade/clientela com a qual a DSOP opera

O desenvolvimento humano tem ocorrido de forma desequilibrada: a maximização da riqueza econômica, paradoxalmente, maximiza a desigualdade social e a degradação ambiental. As organizações são os principais agentes do capitalismo, de modo que a estratégia das companhias interferem no desenvolvimento socioambiental e econômico. Neste contexto, a abordagem da criação de valor compartilhado (CVC) parece ter potencial para minimizar este paradoxo do desenvolvimento, ao considerar a geração de valor socioambiental como core business da organização. No entanto, existe sobreposição deste conceito com o conceito de negócios sociais. Assim, este estudo busca compreender como a estratégia de CVC está integrada aos negócios sociais em clínicas populares de saúde preventiva, a fim de identificar como a CVC e os negócios sociais podem contribuir para o equilíbrio do desenvolvimento econômico, social e ambiental. Para atingir este objetivo, foi conduzida uma pesquisa exploratória e descritiva desenvolvida por meio do método de estudo de múltiplos casos com dois negócios sociais que atuam no ramo de clínicas populares de saúde. Utilizou-se a entrevista em profundidade, o questionário e a observação direta. Os dados coletados foram comparados, buscando encontrar padrões comuns e aspectos conflitantes em cada um dos casos. Privilegiou-se a análise de conteúdo como técnica do estudo. Os casos foram classificados e comparados num continuum de negócio sociais, que varia de lógica de mercado a lógica social. Como resultado, verificou-se que os negócios sociais estudados criam valor compartilhado, apesar da limitação conceitual dos entrevistados. Notou-se que o continuum de negócios sociais não é suficiente para delimitar um negócio social, de modo que qualquer organização, independentemente do modelo, pode ser classificada entre lógica social e de mercado. Ademais, foram identificados dezenove fatores essenciais e periféricos para a CVC em negócios sociais, de modo que sete são essenciais e doze periféricos. As conclusões apontam que CVC e negócios sociais apresentam propósito semelhantes, mas se diferenciam em sua concepção. Observou-se que a CVC, assim como os negócios sociais, podem contribuir para o equilíbrio do paradoxo do desenvolvimento, mas não são suficientes para eliminá-lo. A resolução deste paradoxo depende de mudanças de paradigmas que vão além dessas estratégias. / Human development has occurred in an unbalanced way: maximizing economic wealth, paradoxically, maximizes social inequality and environmental degradation. Organizations are the main agents of capitalism, so that companies\' strategies interfere with socio-environmental and economic development. In this context, the shared value creation (SVC) approach seems to have the potential to minimize this development paradox by considering the generation of socio-environmental value as the organization\'s core business. However, there is overlap of this concept with the concept of social business. Thus, this study seeks to understand how the SVC strategy is integrated into social business, in order to identify how the SVC and social business can contribute to the balance of economic, social and environmental development. In order to achieve this goal, an exploratory and descriptive study was carried out using a multiple case study method with two social businesses that work in the field of popular health clinics. The in-depth interview, the questionnaire and the direct observation were used. The data collected were compared, seeking to find common patterns and conflicting aspects in each case. Content analysis was privileged as study technique. The cases were classified and compared in a social business continuum, which varies from market logic to social logic. As a result, it was verified that the social businesses studied create shared value, despite the conceptual limitation of the interviewees. It was noted that the social business continuum is not sufficient to delimit a social business, so that any organization, regardless of the model, can be classified between social and market logic. In addition, nineteen essential and peripheral factors were identified for the SVC in social businesses, so that eight are essential and eleven peripherals. The conclusions indicate that SVC and social businesses have similar purposes, but differ in their conception. It was observed that the SVC, as well as social business, can contribute to the balance of the development paradox, but they are not enough to eliminate it. The resolution of this paradox depends on paradigm shifts that go beyond these strategies.

In today's global political and media climate, the stakes are high for corporations, local or otherwise, to create and maintain an `ethical' perception of not only their daily business activities and how they can benefit society or protect the environment, but also their enduring characteristics or `corporate identity' (Conrad, 2011) for numerous, sometimes conflicting stakeholder audiences (Cheney, 1983). This dissertation examines how such forms of `socially responsible' corporate identities are created and maintained through the use of persuasive language. In particular it examines the role and implications of rhetoric within the contexts of Corporate Social Responsibility (CSR), as well as Creating Shared Value (CSV) the latest management phenomenon embraced by academics and corporations alike (Porter & Kramer, 2006, 2011). The use of a critical rhetorical approach as both theory and praxis to these topics supports the idea that CSR rhetoric is a fruitful avenue for firms to generate a particular form of `ethos' or social legitimation as reparation for the consequences of their actions (i.e. Ihlen, 2009, 2011). Meanwhile I illustrate how the conception of shared value itself functions as a rhetorical `toolkit' of success or explicit set of instructions for corporations to follow that informs them on how to present to their stakeholder audiences what is supposedly a mutually beneficial social and economic agenda. While both approaches initially appear to be widely divergent, both purse the same goal: to produce positive conceptions of a firm's identity as a form of rhetoric. Through the case studies presented here, I show how such rhetoric works to promote a sense of `identification' (Burke, 1950) with stakeholder audiences through the common ground technique (Cheney, 1983) or `god' terms (Burke, 1945) as a tactic of appeal wherein firms express concern for their stakeholders and the environment as a way of engaging their `buy-in.' Such a symbolic tactic takes place on a global stage and thus despite utopian promises of producing value for society, must continue to face the inherent political, historical, and economic issues embedded within the material inequalities between firms and civil society actors. A major contribution of such work is not to provide a `breakthrough' analysis or documentation of corporate efforts towards social responsibility but rather to make accessible to researchers outside of rhetorical studies and even communication studies the importance of the role of rhetoric in constructing corporate identities within the contexts of social responsibility and globalization.

The current global economic paradigm, centred on growth, is a significant barrier in the transition towards a sustainable society. Business-as-Usual companies operating within this paradigm are perceived to prosper at the expense of society and environment which is not viable on a finite planet. The need to rethink the purpose of business is inevitable as maximising shareholder value, has been deemed insufficient to create asustainable society. This study aimed to explore: how business models can be used to create value that supports Strategic Sustainable Development. Previous research proposed that the concept of Business Models for Sustainability helps business place sustainability at the core of all consideration. A qualitative research was chosen for which we employed the Framework for Strategic Sustainable Development and combined a literature review with an investigation of three expert groups to answer our research question. Our findings showed that, compared to other value forms, system value is the most appropriate concept for businesses striving towards sustainable development. Based on our findings, six themes emerged that businesses need to address to accelerate the speed of change towards sustainability. To make a relevant contribution to the intended audience,a prototype has been developed based on our findings.

Submitted by Vanessa Sobreira Casali Lima (valima@coca-cola.com) on 2014-11-25T01:08:37Z No. of bitstreams: 1 Dissertation Vanessa Casali.pdf: 3522538 bytes, checksum: 705a66719b9ac64e4db9d01ebc46a9a4 (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2015-01-19T15:17:59Z (GMT) No. of bitstreams: 1 Dissertation Vanessa Casali.pdf: 3522538 bytes, checksum: 705a66719b9ac64e4db9d01ebc46a9a4 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2015-01-30T13:19:45Z (GMT) No. of bitstreams: 1 Dissertation Vanessa Casali.pdf: 3522538 bytes, checksum: 705a66719b9ac64e4db9d01ebc46a9a4 (MD5) / Made available in DSpace on 2015-01-30T13:19:56Z (GMT). No. of bitstreams: 1 Dissertation Vanessa Casali.pdf: 3522538 bytes, checksum: 705a66719b9ac64e4db9d01ebc46a9a4 (MD5) Previous issue date: 2014-10-29 / Five years ago, Coca-Cola Brasil launched a program named 'Coletivo Project', with the purpose to enjoy an opportunity of increase on the potential consumption power of the low-income pyramid population that lived on the 'favelas'. At the same time, it had the objective to offer to them a social and financial impact, which is a trust on the future, the first job for the young adults’ participant of this program and an increase on their family source of revenues, through salaries. This was possible because through Coletivo Project, Coca-Cola identified the assets they have through its value chain, focusing on its competencies, such as retail, merchandising and logistics to apply them on courses to teach the young people of the communities and, as a result, form them to be able to find their new jobs. Internal indicators followed in a monthly basis by Coca-Cola demonstrated that the communities that had the presence of Coletivos, in comparison to those without Coletivos, had social and financial impacts. The social was the fact that the young formed started to have more confidence on their future and felt with a higher self-stem to apply for and obtain their first job. On the financial aspect, they were benefit through the increasing of their revenues and also their families and Coca-Cola had an increase on sales, when compared to a community without a Coletivo Project installed. This dissertation seeks to identify the current relationship between Coca-Cola and the communities, through the Coletivo Project classes performed on the NGOs located at this places, in order to identify opportunities for improvement the benefits and the impacts (financial and social) on the NGOs, communities and all stakeholders of this project. This dissertation examines this relationship, through presence interviews performed on four NGOs selected, and located on four of the twenty communities, that are participants of the Coletivo Project on Rio de Janeiro city. These interviews performed with the students, representatives and educators of these NGOs. The covered period of the interviews ranges from April 2014 to August 2014. This dissertation draws on first-hand qualitative empirical evidence gathered through extensive fieldwork. The main findings among possibilities for improvement by Coca-Cola are: • Implement new courses, beyond those existent at Coca-Cola (Retail, Logistics, etc.). • Increase the content of the employment module of Coletivo classes, focusing on improving educational, cultural, economic, political, social and professional life. • Increase the scale, through the quantity of positions on the Retail Coletivo classes. • Develop cultural and sports events with the communities. • Support the points of sales, participant of the practical classes of the Coletivo Retail, with refrigerators and furniture with the Coca-Cola logo. • Provide coffee breaks and meals during the Coletivo classes, using Coca-Cola beverages and partners for food items, developing the nutrition platform of the company and filling a need of the students. • Perform a research with all stakeholders related to this Project, including those students and mothers that are not participant of the Coletivo, in order to listen to them, understand their needs, and offer solutions to fulfill these gaps. and on the side of the • Perform partnerships with educational institutions to make viable other type of courses, more technical, but that have a relation with the core business of Coca-Cola Brasil, such as marketing. • Implement the Coca-Cola University, already existed at the Company. • Create courses or activities focused on the children. Regarding the impossibilities, the findings are: • Improve the basic sanitation of the communities. • Improve the safety on the communities. • Provide a home to those do not have. • Implement courses that have no relationship with Coca-Cola business and expertise, such as gastronomy. However, Coca-Cola can influence stakeholders on that. The results suggest to executives of Coca-Cola that a deep and a qualitative research on the communities of Brazil, in order to listen young people, educators, mothers, partners that offer jobs, from Coletivo and out of the project, is mandatory, to understand their needs, dreams, complains and offer valuable solutions to all.

This thesis deals with the practical implementation of the concept of Corporate Social Responsibility (CSR) and Creating Shared Value (CSV) into the business activities of Nestlé Česko, s. r. o. The thesis offers a brief introduction of the two mentioned concepts, their basic principles and implementation process. The application is shown at Nestlé example, this company is devoting to the area of Corporate Social Responsibility and Creating Shared Value for a long time. The thesis provides basic overview of the Nestlé activities in this area. In the second half of this paper are presented the results of the own questionnaire about customers behavior, their decisions, their awareness of CSR and CSV and brands of mentioned company. The aim is to determine whether the implementation of these concepts positively affects consumers and customers when purchasing food products of company Nestlé.

O desenvolvimento humano tem ocorrido de forma desequilibrada: a maximização da riqueza econômica, paradoxalmente, maximiza a desigualdade social e a degradação ambiental. As organizações são os principais agentes do capitalismo, de modo que a estratégia das companhias interferem no desenvolvimento socioambiental e econômico. Neste contexto, a abordagem da criação de valor compartilhado (CVC) parece ter potencial para minimizar este paradoxo do desenvolvimento, ao considerar a geração de valor socioambiental como core business da organização. No entanto, existe sobreposição deste conceito com o conceito de negócios sociais. Assim, este estudo busca compreender como a estratégia de CVC está integrada aos negócios sociais em clínicas populares de saúde preventiva, a fim de identificar como a CVC e os negócios sociais podem contribuir para o equilíbrio do desenvolvimento econômico, social e ambiental. Para atingir este objetivo, foi conduzida uma pesquisa exploratória e descritiva desenvolvida por meio do método de estudo de múltiplos casos com dois negócios sociais que atuam no ramo de clínicas populares de saúde. Utilizou-se a entrevista em profundidade, o questionário e a observação direta. Os dados coletados foram comparados, buscando encontrar padrões comuns e aspectos conflitantes em cada um dos casos. Privilegiou-se a análise de conteúdo como técnica do estudo. Os casos foram classificados e comparados num continuum de negócio sociais, que varia de lógica de mercado a lógica social. Como resultado, verificou-se que os negócios sociais estudados criam valor compartilhado, apesar da limitação conceitual dos entrevistados. Notou-se que o continuum de negócios sociais não é suficiente para delimitar um negócio social, de modo que qualquer organização, independentemente do modelo, pode ser classificada entre lógica social e de mercado. Ademais, foram identificados dezenove fatores essenciais e periféricos para a CVC em negócios sociais, de modo que sete são essenciais e doze periféricos. As conclusões apontam que CVC e negócios sociais apresentam propósito semelhantes, mas se diferenciam em sua concepção. Observou-se que a CVC, assim como os negócios sociais, podem contribuir para o equilíbrio do paradoxo do desenvolvimento, mas não são suficientes para eliminá-lo. A resolução deste paradoxo depende de mudanças de paradigmas que vão além dessas estratégias. / Human development has occurred in an unbalanced way: maximizing economic wealth, paradoxically, maximizes social inequality and environmental degradation. Organizations are the main agents of capitalism, so that companies\' strategies interfere with socio-environmental and economic development. In this context, the shared value creation (SVC) approach seems to have the potential to minimize this development paradox by considering the generation of socio-environmental value as the organization\'s core business. However, there is overlap of this concept with the concept of social business. Thus, this study seeks to understand how the SVC strategy is integrated into social business, in order to identify how the SVC and social business can contribute to the balance of economic, social and environmental development. In order to achieve this goal, an exploratory and descriptive study was carried out using a multiple case study method with two social businesses that work in the field of popular health clinics. The in-depth interview, the questionnaire and the direct observation were used. The data collected were compared, seeking to find common patterns and conflicting aspects in each case. Content analysis was privileged as study technique. The cases were classified and compared in a social business continuum, which varies from market logic to social logic. As a result, it was verified that the social businesses studied create shared value, despite the conceptual limitation of the interviewees. It was noted that the social business continuum is not sufficient to delimit a social business, so that any organization, regardless of the model, can be classified between social and market logic. In addition, nineteen essential and peripheral factors were identified for the SVC in social businesses, so that eight are essential and eleven peripherals. The conclusions indicate that SVC and social businesses have similar purposes, but differ in their conception. It was observed that the SVC, as well as social business, can contribute to the balance of the development paradox, but they are not enough to eliminate it. The resolution of this paradox depends on paradigm shifts that go beyond these strategies.

This study analyzes and discusses sustainability reporting at Arlacompany which is one of the largest organic dairy producer in the world. Geographically its operations span across Europe, North America, North and West Africa and Asia. This study evaluates the company’s communication of its shared value creation and how it contributes towards the accomplishment of the Sustainable Development Goals. In order to do so, it analyzes two of the company’s annual Corporate Social Responsibility reports (2016 and 2019). A theoretical framework, combining Corporate Social Responsibility, Creating Shared Value, Triple Bottom Line and Legitimacy Theory is synthesized and applied to the subject matter. This research is a holistic single-case study, employing continuous literature review and a qualitative content analysis. The results of the research are presented discussing the merits and shortcomings of the company’s sustainability communication practices. It finds that Arla’ssustainability communication is heavily based on societal and environmental topics. Its main strategies of shared value creation operationalize the expansion and strengthening of markets and product quality assurance. The study also concludes that Arlaavoids the communication of sensitive issues such as animal welfare or greenhouse gas emissions emerging from farms. Finally, the study advocates for the benefits of failure reporting, both in terms of compliance with the Sustainable Development Goals and sustainability practices, arguing that this might lead to greater legitimacy and possible support from other stakeholders.

Sustainability is increasingly requested by society due to rising global issues. However the majority of companies, particularly the large and hierarchical ones, face huge challenges in properly integrating sustainability in their business, and most importantly - in understanding the opportunities sustainability offers both for their competitiveness and shared value creation. The purpose of the thesis is to holistically define and explain the major aspects that are critical for win-win corporate sustainability (CS) embedding into large established companies. Firstly, a framework of CS embedding has been developed which is supported by a simple CS three-stage model to be used in assessing the CS integration stages and processes in a company. The framework in particular focuses on three major CS aspects: strategic and operational integration, innovation, and organisational culture. Secondly, the created model is applied in the case study of the large power company Vattenfall AB in order to assess its overall CS implementation situation, the challenges it faces and the stage of CS practices. The analysis resulted in structured findings and a list of major strategic recommendations to advice the company on CS advancement. The outcomes of the study can be applied as learning material in other large conservative companies of similar complexity that struggle with sustainability performance. The research has contributed in filling the knowledge gap of understanding how CS embedding works, its major aspects, challenges and opportunities it provides. The framework developed for embedding CS when used in conjunction with the CS three-stage model could be used for further empirical research or alternatively for practical application by companies themselves.