Corporate Social Responsibility handlar om företagens sätt att ta företagsansvar. Begreppet har ingen enhetlig definition men handlar om hur företag ska ta ekonomiskt, socialt och miljömässigt ansvar. CSR har från början varit ämnat för stora företag som haft resurser att arbeta med det. Med regeringens beslut om obligatorisk hållbarhetsrapportering för stora företag blev det tydligare att  de mindre företagen inte blev belysta i samma utsträckning, trots att de utgör majoriteten av företagen i Sverige.  Syftet med denna uppsats är att förklara vilken betydelse intressenter har för CSR-arbetet i småföretag inom restaurang- och livsmedelsbranschen och analysera på vilket sätt de påverkar arbetet med miljömässigt, ekonomiskt och socialt ansvarstagande.  För att uppnå syftet har vi utgått från en abduktiv metod. Vi har genom fem kvalitativa intervjuer samlat ihop det som utgör empirin för denna studie. Det har sedan analyserats mot teorin för att kunna besvara vår forskningsfråga. Arbetet med CSR drevs av ett flertal intressenter. Kunderna hade mer uttalade krav mot företagen än vad resterande intressenter hade. Däremot var det ägaren som hade den bestämmande rollen i vilka CSR - aktiviteter som skulle implementeras i verksamheten.

Titel: Grön visuell kommunikation - En kvalitativ studie om hur visuell kommunikation i hållbarhetsrapporter påverkar konsumenters köpintentioner Nivå: Examensarbete för kandidatexamen i företagsekonomi Författare: Sofie Wassö och Melike TekbasHandledare: Jonas Molin och Lars-Johan Åge Datum: 2021 – Juni Syfte: Syftet med denna studie är att skapa förståelse för hur visuell kommunikation i hållbarhetsrapporter påverkar konsumenters köpintentioner. Metod: En kvalitativ forskningsmetod i form av semistrukturerade intervjuer har genomförts för att kunna besvara studiens syfte. Under arbetets gång har vi utgått ifrån ett deduktivt synsätt som är baserat på teoretiska grunder. Den empiriska datainsamlingen har utförts med fem deltagande respondenter. Resultat och slutsats: Studiens resultat visar att den visuella kommunikationen i hållbarhetsrapporter starkt påverkar konsumenters attityd gentemot varumärket vilket i sin tur påverkar deras köpintentioner. Detta då visuella element, som bland annat inkluderar färger och bilder, framkallar specifika känslor hos mottagaren, fångar deras intresse samt förstärker textens budskap. Bidrag: Studien tillför ett teoretiskt bidrag till det befintliga forskningsområdet som innebär att företag med hjälp av visuella element i sina hållbarhetsrapporter kan påverka konsumenters attityd, vilket i sin tur påverkar deras köpintentioner. Detta genom att bland annat använda färger i bilder som en sorts koder för att väcka specifika känslor. Studien tillför även ett praktiskt bidrag riktad till företag som arbetar med CSR och kommunikation av hållbarhetsengagemang. Vi uppmuntrar företag att kommunicera sitt CSR-arbete med hjälp av bilder som inkluderar alla hållbarhetsaspekterna; miljö, ekonomi och samhälle i syfte att kunna förmedla en helhetsbild av sitt CSR arbete. Förslag till fortsatt forskning: Vi ser det intressant att vidare undersöka köpintentionerna på en annan åldersgrupp eller enbart ett kön. Framtida forskning kan även utgå från ett företagsperspektiv som studerar hur företag arbetar visuellt med rapporterna. Slutligen hade det varit intressant att applicera studien på en annan bransch eller annat geografiskt område i syfte att kunna se om resultaten förändras av dessa faktorer. Nyckelord: Corporate Social Responsibility (CSR), CSR kommunikation, hållbarhetsrapporter, visuell kommunikation, köpintentioner, attityd.

This exploratory research study has provided the theorisation of the key drivers of why South African companies invest in sport-based Corporate Social Responsibility (CSR) programmes. The objectives of this research were addressed through a case study using unstructured qualitative interviews conducted with five (5) managers from companies that are funders and trustees of The Sports Trust. This research identified key drivers of companies’ investment in sport-based CSR as: social integration and economic development; assisting companies in implementing their strategies; improving the companies’ performances through attracting and increasing their client base; bringing immediate gratification and other intangible benefits; fulfilling regulatory requirements for public and other regulatory bodies; and being seen as good corporate citizens. Companies are now closely integrating CSR investment with sponsorship issues which seek to promote brand awareness, consumer loyalty and profitability of their products. Companies are also combining their CSR initiatives with their cause-related marketing campaigns as well as in the creation and innovation of new products. From the qualitative data analysis, it was possible to conclude that although funders of The Sports Trust’s views of CSR tend to highlight different aspects, they fit the legitimacy theory which can be considered a mix of economic and ethical theories described by Goddard (2005). Moreover they could be considered as being complementary. Copyright / Dissertation (MBA)--University of Pretoria, 2010. / Gordon Institute of Business Science (GIBS) / unrestricted

Over the past decade, sustainability has emerged as one of the foremost issues faced by corporations across all sectors and Corporate Social Responsibility has gained much momentum in the past two decades. This research investigated whether investors in emerging markets are equally concerned about a firm’s social and environmental impacts as their counterparts in developed economies. The aim was to ascertain whether or not a correlation exists between CSR and stock market performance of South African listed companies. This was the first study undertaken in South Africa that specifically investigated the relative performances of SRI listed and non-SRI listed companies. The findings reveal that there are observable differences between the average market returns of the FTSE/JSE Socially Responsible Investment Index and the FTSE/JSE All Share Index, as well as the average price/earnings ratios and average price/book value ratios of all companies listed the JSE Main Board. Although two out of the three hypotheses failed to yield significant statistical outcomes, all the findings were in favour of the SRI. The research has opened up the avenue for future studies to investigate the purported links between sustainability and financial performance in the context of emerging markets. Copyright / Dissertation (MBA)--University of Pretoria, 2010. / Gordon Institute of Business Science (GIBS) / unrestricted

The purpose of this study was to gain a deeper understanding how employees perceive their company’s Corporate Social Responsibility (CSR). The study is partially based on earlier studies about employee engagement and attitude toward CSR, and how CSR-communication effects the employee. The empirical data was collected via semi structural interviews with eight employees and the CSR-responsible at a multinational IT-company. Findings of the study show that the employee has different experience regarding CSR. The most known area of CSR was what the company worked with to lower its carbon dioxide emissions. A lot of what the employees knew about their company’s CSR was related to their own daily assignments. When it came down to what the employees’ own engagement with CSR, the respondents did not think they had much power in what they could do. The employees generally perceived the CSR communication as most informative and more targeted toward customers and shareholders. In conclusion, the employees perceive their company’s CSR more positive if they have worked more with it.

Corporate social responsibility (CSR) har blivit allt mer populärt inom idrottsrörelsen ställer detta högre krav på föreningarna att ta det sociala ansvaret för samhällsutvecklingen och samhällsproblem. Syftet med studien är att analysera fotbollsföreningar i Skåne och deras förhållningssätt till den sociala hållbarheten genom att initiera olika typer av CSR-arbeten. Utöver detta identifierades vilka förväntningar som ställs på föreningar att genomföra CSR-arbete. Detta ur ett hållbarhetsperspektiv, med fokus på social hållbarhet. Problemet idag är att många föreningar startar upp CSR-projekt utan att åstadkomma något, och projekten blir i sin tur inte hållbara. Studien tar sin utgångspunkt ur Carrolls pyramid som tar upp hur ett CSR-arbete ska fungera utifrån fyra aspekter (ekonomiskt, legalt, etiskt och filantropiskt) där fokuset främst ligger på de två sista aspekterna. Studien har ett kvalitativt angreppssätt och genomförs med kvalitativa intervjuer med utvalda elitfotbollsföreningar i Skåne. Resultatet av studien var att föreningarna har en vilja av att bidra med social hållbarhet i samhället men att den ekonomiska grunden ofta saknas för att arbeta hållbart. Vidare visade resultatet på att de ekonomiska aspekterna var en återkommande faktor som föreningarna känner håller dem tillbaka. Föreningarna lockas oftast till de mindre bidragande projekten istället för att arbeta med de projekt som bidrar med social hållbarhet. Detta gör att det ser bättre ut på pappret för föreningar och idrottsrörelsen istället för att verkligen bidra med social hållbarhet. Syftet med CSR har tappat sin betydelse och den drivande kraften har istället blivit att synas än att göra något bra. / The purpose of this study is to analyze the football clubs in Scania and how their approach to social sustainability by initiating different types of Corporate Social Responsibility projects. The study is based on Carroll's pyramid about CSR which focuses on four aspects (financially, legally, ethically, and philanthropically). The study has a qualitative approach and is conducted with qualitative interviews with selected elite football associations in Scania. The results of the study show that the associations have a desire to contribute with social sustainability in society, but that the financial foundation is often lacking to be able to work sustainably. Furthermore, the results showed that the economic aspects were a recurring factor that the associations felt was holding them back. The associations are usually attracted to the smaller contributing projects instead of working on the projects that contribute to social sustainability.

Purpose- This study aims to explore how management control systems are used to manage their corporate social responsibility strategies in organizations. This paper dives into how sustainability managers use existing controls in planning, executing, measuring, and reporting on their CSR. The challenges they face in implementing their CSR strategies with these control systems are also covered.  Methodology- The research was conducted using a qualitative research approach and a multiple case study strategy. The multiple case study involved three companies within a CSR network in Sweden. Secondary data from sustainability reports, internal financial control (IFC) reports were used together with seven semi-structured interviews.  Findings- Control systems monitor influence and steer the employee's behavior and actions towards achieving organizational goals. The thesis provides practical insights into how sustainability managers from the studied companies use management control systems. The findings indicate that companies use similar clusters of management controls in planning, executing, measuring and reporting on their corporate social responsibility. However, there are differences in how the same management controls are used. The author identified a different type of control which is mostly not included in discussing when discussing MCS.

Initialement, l’emploi des personnes handicapées était une pratique volontaire des organisations du secteur ordinaire – soit un engagement RSE pour le bien-être sociétal durable. Cependant, en raison d’un manque de résultats, le législateur a renforcé le corpus législatif existant en introduisant une obligation d’emploi de travailleurs handicapés, avec la loi 2005-102. Pour comprendre l’impact des incitations - au travers de la taxe incitative de 2005 – sur les pratiques RSE liées à l’emploi des personnes. handicapées, nous avons réalisé des études de cas issues des secteurs médico-social et pharmaceutique. Nous avons d’abord identifié un large panorama de pratiques dans les organisations - normées et non-normées, ayant pour finalité l’intégration des travailleurs handicapés. Nous avons constaté que les organisations expliquent leurs engagements davantage par des moteurs internes qu’externes – bien qu’elles identifient le système incitatif actuel et le trouvent utile de manière générale. Enfin, cette thèse met en évidence la coexistence de trois terreaux d’organisations – chêne, tournesol et roseau – qui n’ont pas la même sensibilité aux incitations. Il en résulte différents comportements d’organisations en matière d’emploi de travailleurs handicapés en contexte incitatif : volontaire, stratège, et détaché. / Initially, the employment of disabled people represented a voluntary practice for ordinary environment organisations - a CSR commitment for sustainable societal welfare. However, due to insufficient outcomes, an obligation to employ disabled people was introduced with the law 2005-102, strengthen the existing body of laws. Our work aims to understand the effects of this incentive-based tax scheme on the integration of disabled people employment quality in organizations, and in a broader manner on CSR commitments. To understand the impact of incentives – in this case the 2005 incentive tax – on CSR practices related to the employment of disabled people, we have conducted different case studies focusing on the medico-social and pharmaceuticl sector. We identified a wide range of practices in organisations - both standard and non-standard - that aim to integrate disabled workers. We observed that organisations point out more often internal rather than external drivers to explain their commitments - although they identify the current incentive system and find it useful in general. Finally, this thesis has outlined the coexistence of three specific climates which had various sensibilities – oak, sunflower and reed - to incentive policies. Appears three forms of organisational behaviour as regards to the employment of disabled people in an incentive context: voluntary, strategic and detached behavior.

This study is an introduction to the field of Corporate Social Responsibility (CSR) and TripleBottom Line (TBL) utilization in Swedish born global firms. The purpose of this study was toexplore how born globals utilize CSR and TBL and thus contribute to the research field withnew knowledge. The knowledge gap found by the researchers was the lack of foundationalknowledge of the field born globals, CSR and TBL together. The research questionsconcerned the utilization of CSR and TBL, what negative aspects of CSR and TBL were seenby the companies and what parts of CSR and TBL were most important. This study wasconducted on Swedish born global firms utilizing sustainability practices. A conceptualframework was generated by the concepts born global, CSR and TBL to visualize theirconnection. The purpose and the questions were fulfilled and answered by conductingsemi-structured interviews with four Swedish born global companies of different sizes andindustries. To further develop the analysis, Archie B Carroll's input was added. What could beconcluded from this study was that the companies had different ways of utilizing CSR.Furthermore, the negative aspects of working sustainably with CSR and TBL was seen aseconomical and time consuming. The positive aspects were the other values gained for thefirms externally which overweighted the negative costs. Thus has this research contributed tomanagers within born global firms as well as the theoretical research field of born globals andCSR.

Purpose                                                           The primary objective of this study is to make     theoretical advancements and practical insights for companies aiming to strengthen  enhance their brand image through the implementation of CSR initiatives..   Background                                                   CSR entails committing to ethical conduct and  sustainability, taking steps to minimize societal and environmental impacts caused by a company’s operations. Nowadays, companies are expected to demonstrate their values and prioritize actions that address economic, environmental and social needs. Consumers evaluate brands not only based on product functionality but also emotional and social attributes associated with the brand.  CSR can help businesses retain existing customers and attract new ones.    Design/Methodology/approach                The qualitative single case study focuses on IKEA and its CSR initiatives incorporating feedback from customers. The study employs abductive reasoning and utilizes semi-structured interviews as the primary research method.  Both  primary and secondary data sources are  used to conduct this study, providing a comprehensive view of IKEA’s CSR efforts and their effect on customer perceptions.    Findings   The findings from the study on IKEA’s CSR initiatives reveal a range of attitudes and perceptions among consumers. While some value and prioritize ethical and socially responsible practices when choosing a brand, others prioritize factors such as price, quality and convenience.