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Corporate social responsibility: Hur skiljer sig kvaliteten mellan olika CSR-delar?
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
2017 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Att upprätta en CSR-rapport har i dagsläget blivit allt mer aktuellt på marknaden gällande företags ansvar till omvärlden. Dock finns det ingen standard över vad rapporten ska innehålla, vilket kan medföra skillnader i upprättande av rapporterna. Företag väljer ut vilka delar de vill skriva om utifrån vad som kan gynna dem. Även brister i kunskap eller osäkerhetom vilken information företagen vill ge ut till intressenterna kan vara bakomliggande faktorer.I denna studie analyseras skillnader i kvaliteten i tre CSR-delar nämligen produktansvar, mänskliga rättigheter och samhället. Det tas även upp ifall det finns skillnader mellan branscher eller vilken global placeringen företagen har. De företag vars rapporter studerades togs fram via ett urval från GRIs databas. Totalt valdes 214 företag ut varav 36 togs bort. CSR-rapporterna analyserades i relation till de valda variablerna med hjälp av ANOVA tester.Resultaten visar att det finns kvalitetsskillnader mellan de tre utvalda delarna i rapporterna. Dock gick det inte att hitta några kvalitetsskillnader mellan branscherna eller mellan företag i Europa och USA. Slutsatsen är att det finns vissa kvalitetsskillnader, men samtidigt finns det fler aspekter av kvalitet som vore intressanta att undersöka i framtida studier.

Abstract [en]

Establishing a CSR report has in the current situation become increasingly relevant in the market regarding corporate responsibility to the outside world. However, there is no standard of what the report will contain, which can result in differences in the preparation of reports. Companies select which parts they want to write about based on what can benefit them. Gaps in knowledge or uncertainty about what information the companies want to give out tostakeholders may also be underlying factors.This study analyzes differences in the quality of the three CSR parts namely, product liability, human rights and society. It is also explored whether there are differences between sectors or the global positioning of the companies. The companies whose reports were studied were drawn from GRI's database. A total of 214 companies were selected out of which 36 were removed. The CSR reports were analyzed in relation to the selected variables using ANOVA tests.The results show that there are quality differences between the three selected parts of the reports. However, it was not possible to find any quality differences between the sectors nor in Europe and the US. The conclusion is that there are some quality differences. Meanwhile, there are more aspects of quality that would be interesting to investigate in future studies.

Place, publisher, year, edition, pages
2017. , 54 p.
Keyword [en]
Quality concepts, sectors, global positioning, CSR, CSR reports, differences
Keyword [sv]
Kvalitet, branscher, global placering, CSR, CSR-rapporter, skillnader
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-30732OAI: oai:DiVA.org:miun-30732DiVA: diva2:1095541
Subject / course
Business Administration FE1
Educational program
BSc Programme in Business and Economics SEKOG 180 higher education credits
Supervisors
Examiners
Note

Betyg C, 170512.

Available from: 2017-05-15 Created: 2017-05-15 Last updated: 2017-05-15Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
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