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Corporate Social Responsibility disclosure practices a content analysis of Swedish Heavy Industrials

A wide variety of studies analyzed firms’ CSR disclosures through the lens of legitimacy theory.Arguing that CSR disclosure is a communicative tool to legitimize a company’s position in society.The aim of this study was to explore themes that Swedish heavy industrials disclose regardingCSR. To do so, this paper examined CSR reports and press releases of Swedish heavy industrialsfor 2002, 2009 and 2016, through quantitative content analysis. Our paper finds empirical evidencethat there is a convergence of CSR disclosure among Swedish heavy industrials, in terms of contentand quantity. Moreover, this study shows that Swedish heavy industrials use strategies in their CSRdisclosure that deflect attention from- or lower expectations of their business practices. In addition,we found that Swedish heavy industrials are increasingly linking CSR practices to value creation.

Identiferoai:union.ndltd.org:UPSALLA1/oai:DiVA.org:uu-388370
Date January 2019
CreatorsBergman, Axel, van Eijkel, Daan
PublisherUppsala universitet, Företagsekonomiska institutionen, Uppsala universitet, Företagsekonomiska institutionen
Source SetsDiVA Archive at Upsalla University
LanguageEnglish
Detected LanguageEnglish
TypeStudent thesis, info:eu-repo/semantics/bachelorThesis, text
Formatapplication/pdf
Rightsinfo:eu-repo/semantics/openAccess

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