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Om sanningen ska fram:Sambandet mellan integrering av CSR i verksamheten och aktieanalytikers prognossäkerhet genom kvalitet
Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Ett ämne som blivit alltmer aktuellt för företag på senare år är att rapportera icke-finansiell information, såsom CSR. Att sammanställa dessa rapporter har flertalet fördelar som bland annat inkluderar ett bra rykte och möjliga konkurrensfördelar. Denna studies huvudsakliga syfte var att analysera hur förhållandet mellan integrering av CSR-arbete, kvalitet på CSRrapporteroch hur aktieanalytikers prognossäkerhet kan beskrivas och förstås. Urvalet gjordes utifrån 27 000 företag genom en databas där kravet var att de skulle ha ett börsvärde som översteg 5 miljarder USD och att aktieanalytikers prognossäkerhet inte avvek från det faktiska utfallet med mindre än -10 000%. Efter det första urvalet återstod 1311 företag som uppfyllde kraven och kunde analyseras. I studien användes regressions- och stiganalys för att analysera insamlade data. Resultatet visade ett positivt signifikativt samband mellan kvalitet på CSR-rapporter och aktieanalytikers prognossäkerhet. Vi fann ett positivt signifikativt samband mellan integrering av CSR i verksamheten och aktieanalytikers prognossäkerhet genom kvaliteten på CSR-rapporterna.

Abstract [en]

A topic that has become increasingly relevant over the past years is for companies to report their non-financial information, for example CSR. This kind of reporting can result in several profitable aspects which, among others include a good reputation and competitive advantage. The purpose of this study was to analyse how the relationship between the integrating of CSR into the operation, the quality of the CSR-reports and equity analysts' forecast security could be described and understood. The selection was made from 27,000 companies through a database with the requirement was that they must have a market capitalization of more than 5 billion USD and that the stock analysts' forecast security did not deviate from the actual outcome with less than -10,000%. After the selection, 1311 companies remained that met the requirement and could be included in the study. The study used both regression- and path analysis to analyse the collected data. The results showed that there was a positive significant correlation between the quality of the CSR reports and the forecast security of equity analysts. In addition, we found a positive significant correlation between CSR's integration into operations and equity analysts' forecast security through the quality of CSR reports.

Place, publisher, year, edition, pages
2019. , p. 36
Keywords [en]
CSR, CSR-reporting, integrating, quality, equity analysts' forecast security
Keywords [sv]
CSR, CSR-rapportering, integrering, kvalitet, aktieanalytikers prognossäkerhet
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-36231OAI: oai:DiVA.org:miun-36231DiVA, id: diva2:1319102
Subject / course
Business Administration FE1
Educational program
BSc Programme in Business and Economics SEKOG 180 higher education credits
Supervisors
Examiners
Available from: 2019-05-29 Created: 2019-05-29 Last updated: 2019-05-29Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • 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
  • rtf