Recently there has been a broad discussion with regards to Corporate Social Responsibility, its general purpose, and how it is publicly disclosed. The responsibilities for the engagement in CSR activities have been primarily vested with the CEO of organizations. Previous studies suggested an existing link between CEO’s CSR Engagement and TBL Performance. The dissertation aimed to explore the relationship between the CEO’s CSR Engagement and TBL Performance and to investigate the role of a decentralized organizational structure in this relation. A quantitative research approach in the form of archival data was carried out to measure CEO CSR Engagement and Decentralization of the 50 largest German stock-listed corporations by analyzing annual financial reports. Also, to measure total TBL Performance, media disclosure of the 50 largest German stock-listed corporations in the German newspaper Handelsblatt was analyzed. The results of the study showed that increased levels of the aspect Stakeholder Responsibility (a component of CEO CSR Engagement) positively impacted TBL Performance. Also, the study results indicated that a low level of Decentralization positively moderated the relationship between the aspect External Risk and Engagement (a component of CEO CSR Engagement) and TBL Performance. The dissertation extends already existing CEO leadership literature and measures organizational sustainability performance based on the concept of the Triple Bottom Line. Also, the application of organizational structure of Decentralization as a moderator between CEO CSR Engagement and TBL Performance contributes to already existing literature. By applying factor analysis to the CEO CSR related aspects to objectify the gathered data, this dissertation contributes methodologically.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:hkr-19604 |
| Date | January 2019 |
| Creators | Danzinger, Georg, Reichmann, Katharina |
| Publisher | Högskolan Kristianstad, Fakulteten för ekonomi, Högskolan Kristianstad, Fakulteten för ekonomi |
| Source Sets | DiVA Archive at Upsalla University |
| Language | English |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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