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Kvalitet i CSR-rapportering, finansiell risk och finansiell prestation
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.
2018 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Hållbarhetsrapportering uppstod under slutet av 80-talet i samband med att företags sociala ansvar kom att diskuteras och har sedan dess ökat konstant. Idag är det en självklarhet för större företag att rapportera om sociala, miljömässiga och ekonomiska aspekter i sin verksamhet. Rapporteringen kallas vanligtvis CSR-rapportering och kan ses som ett verktyg för attkommunicera ut denna typ av information till företagets intressenter. Omfattande forskning har bedrivits på området, där forskare bland annat sökt reda ut om ansenligt och gediget CSR-arbete och rapportering har något samband med faktorer som kan liknas vid finansiell prestation. Denna studie har valt att fokusera på innehållet i CSR-rapporterna i relation till finansiell risk samt finansiell prestation. CSR-rapporteringens innehåll har värderats genom kvalitet, där tre komponenter slagits samman för detta syfte. Studiens syfte var dels att testa och analysera sambandet mellan kvalitet i CSR-rapportering och finansiell risk, dels analysera sambandet mellan kvalitet och finansiell prestation, genom finansiell risk. Studiens syfte uppfylldes genom att hypoteser testades i en serie av regressionsanalyser mellan den oberoende variabeln kvalitet, mediatorn finansiell risk samt den beroende variabeln finansiell prestation. Studiens urval bestod av 182 företag, fördelade på 113 amerikanska respektive 69 europeiska. Resultatet visar ett signifikant negativt samband mellan finansiell risk och finansiell prestation och ett signifikant positivt samband mellan kvalitet och finansiell prestation, genom finansiell risk. Studiens resultat visar också att inget samband mellan kvalitet och finansiell risk kan styrkas.

Abstract [en]

Sustainability reporting arose during the late 1980's in the context of corporate social responsibility being discussed and has ever since been steadily increasing. Today a majority of larger companies report on social, environmental and economic aspects of their business. This kind of reports is usually referred to as CSR-reports and can be seen as a tool for communicating such information to company's stakeholders. Extensive research has been carried out in this area, where researchers, among other things, sought to find out if solid CSR-work and reporting has any relationship to factors related to financial performance. This study has chosen to focus on the content of CSR-reports and measure it against financial risk and financial performance. The content of CSR-reports has been evaluated by quality, where three components were pooled for this purpose. The purpose of the study was to test and analyze the relationship between quality in CSR-reporting and financial risk. Furthermore, the study aims to test the connection between quality and financial performance, through risk. The purpose of the study was met by hypotheses being tested in a series of regression analyzes between the independent variable quality, mediator risk, as well as the dependent variable financial performance. The study's sample consisted of 182 companies, distributed among 113 US and 69 European. The result shows a significant negative correlation between financial risk and financial performance and a significant positive correlation between quality and financial performance, through risk. The results also show that no correlation between quality and financial risk can be confirmed.

Place, publisher, year, edition, pages
2018. , p. 36
Keywords [en]
CSR-reporting, quality, financial risk, financial performance, cost of capital, profitability.
Keywords [sv]
CSR-rapportering, kvalitet, finansiell risk, finansiell prestation, kapitalkostnad, lönsamhet.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-33721OAI: oai:DiVA.org:miun-33721DiVA, id: diva2:1213953
Subject / course
Business Administration FE1
Educational program
BSc Programme in Business and Economics SEKOG 180 higher education credits
Supervisors
Examiners
Available from: 2018-06-05 Created: 2018-06-05 Last updated: 2018-06-05Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
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