Organizations state that their responsibilities are growing and that one of the most common issues is how to integrate CSR internally with the business, where the main problem is how CSR should be evaluated. The connection between CSR integration and improvement has been unclear regarding what improvement means and how it is achieved. Interviews have been conducted with large businesses who have experience in CSR evaluation and sustainability reporting, in order to investigate; In the context of large business organizations, how can CSR be evaluated in terms of sustainability reporting, in order to understand the internal connection between integration and improvement? Research findings emphasize that CSR has transformed into the wider concept sustainability. Sustainability reporting has become institutionalized in large businesses. However, how to conduct sustainability reporting is not fully institutionalized since businesses can select what to include. Internal techniques are considered more important for the evaluation than the report itself. The analytical model is confirmed to an extent because the connection is concluded as a constant process. Particularly, because improvement is not always aimed for, since it can hinder other essential techniques. Finally, improvement is diffuse with different meanings in different industries, which should be encountered carefully.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:uu-355271 |
| Date | January 2018 |
| Creators | Lindberg, Fanny, Larsson, Mathilda |
| Publisher | Uppsala universitet, Företagsekonomiska institutionen, Uppsala universitet, Företagsekonomiska institutionen |
| 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 |
Page generated in 0.0025 seconds