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Commitment inom hållbarhetsrapportering
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]

Studier visar att konsumenter föredrar företag som är ansvarstagande och kan välja att bojkotta företag som inte uppvisar en god hållbarhetsrapportering. Dock visar viss forskning att för mycket rapportering om hållbarhetsarbete kan få negativa konsekvenser, exempelvis ökad skepticism hos intressenterna. Denna studie har fokuserat på hur företag använder begreppen commitment to eller committed to i hållbarhetsrapporter. Studiens syfte var att analysera om medieexponering påverkar användandet av commitment och detta testadesgenom en regressionsanalys. Dessutom syftade studien att analysera om det finns en skillnad i commitment och vad företag committar sig till mellan olika marknadsekonomier. Detta testades genom ett flertal t2-test. Urvalet bestod av hållbarhetsrapporter från 214 företag, varav 88 europeiska och 126 amerikanska som tidigare sammanställts i Centrum för forskning om ekonomiska relationers (CER:s) CSR-databas. Resultatet visade ett positivt signifikant samband mellan medieexponering och commitment samt en skillnad i commitment mellanolika marknadsekonomier. Det fanns en svag signifikant skillnad för commitment beträffande samhällsansvar, men resterande kategorier som studerats uppvisade ingen skillnad. 

Abstract [en]

Studies show that consumers prefer responsible companies and will boycott those who will not present good corporate social responsibility. However, some research show that too much communication about CSR can have negative consequences, e.g. increased scepticism among stakeholders. This study has been focusing on how companies use commitment to or committed to in CSR-reports. The aim of the study was to analyse if media exposure affects the use of commitment and this was tested with a regression analysis. Furthermore, the aim of this study was also to analyse if a difference in commitment existed between marketeconomies and if there were any difference in what those companies are committed to. This was tested with several t-tests. The sample consisted of CSR-reports from 214 companies, of which 88 where European and 126 American. The reports were collected earlier in a database from Centre for research on economic relations (CER). The result showed a positive significant connection between media exposure and commitment and that there was a positive significant difference between difference between market economies. There was a weaksignificant difference in commitment to society between the market economies, but the rest of categories that was studied did not show any difference.

Place, publisher, year, edition, pages
2018. , p. 31
Keywords [en]
CSR, commitment, media exposure, liberal and coordinated market economies, employment, human rights, society, product responsibility.
Keywords [sv]
Hållbarhetsrapportering, commitment, medieexponering, liberal och koordinerad marknadsekonomi, anställda, mänskliga rättigheter, samhällsansvar och produktansvar.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-34683OAI: oai:DiVA.org:miun-34683DiVA, id: diva2:1254189
Subject / course
Business Administration FE1
Educational program
BSc Programme in Business and Economics SEKOG 180 higher education credits
Supervisors
Examiners
Available from: 2018-10-08 Created: 2018-10-08 Last updated: 2018-10-08Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • ieee
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Output format
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