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Vindarna vänder:Relationen mellan kvalitet i CSR-rapporter och finansiellt resultat
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]

CSR-rapportering har blivit allt viktigare i samhället. Det har under senare år forskats på vilka effekter CSR-rapportering tillför, vilket har blandade resultat. Det har även forskats på vilken roll kvaliteten i CSR-rapporterna spelar, men området för detta är stort och trots att det finns en hel del studier om detta finns det många delar som är outforskade. Syftet med denna kvantitativa studie var att besvara våra frågeställningar och öka förståelsen för vilkenpåverkan olika styrelsestrukturer kan ha på kvaliteten i CSR-rapporter, samt vilken påverkan kvaliteten i sin tur har på det finansiella resultatet. Studien har använt en regressionsanalys och stiganalys. Resultatet visar att det finns ett positivt samband mellan andelen kvinnliga styrelseledamöter och kvaliteten i CSR-rapporter. Det finns däremot inget direkt sambandmellan andelen kvinnliga styrelseledamöter och finansiellt resultat. Vidare fann studien negativa samband mellan styrelsens storlek och kvaliteten i CSR-rapporter och även mellan kvaliteten och det finansiella resultatet. Det underliggande syftet var att undersöka de direkta sambanden mellan de oberoende variablerna och finansiellt resultat samt de indirekta sambanden med kvalitet som mediator. Där fann vi att två av de oberoende variablernastyrelsens branschspecifika kunskap och andelen kvinnliga styrelseledamöter endast gick genom kvalitet i CSR-rapporter och att direkta samband saknades. Däremot kunde ett direkt negativt samband mellan styrelsens storlek och det finansiella resultatet observeras. Genom att anta Muslu et als. (2017) kvalitetsmått kunde endast en av fyra hypoteser bekräftas. Ytterligare svårigheter med mättekniken gör att denna studie ifrågasätter hur väl Muslu et als. (2017) mått fungerar.

Abstract [en]

CSR reporting has become increasingly important in society. In recent years, it has been research on the effects of CSR reporting, which has mixed results. There has also been researched on the role of quality in CSR reports, but the area for this is large and despite the fact that there are a lot of studies on this, there are many parts that are unexplored. The aim of this quantitative study has been to answer our questions and increase the understanding ofwhat impact different board structures can have on the quality of CSR reports, and what impact quality in turn has on the financial result. The study has used a regression analysis and path analysis. The result shows that there is a positive correlation between the proportion of female board members and the quality in CSR reports. However, there is no direct correlation between the proportion of female board members and financial results. Furthermore, the study found negative links between both the board size and the quality of CSR reports and also between the quality and the financial result. The underlying purpose has been to examine the direct links between the independent variables and financial results and the direct links with quality as a mediator. There we found that two of the independent variables, the boardsindustry-specific knowledge and the proportion of female board members only went through quality in CSR reports and that direct connections were missing. However, a direct negative correlation between the size of the board and the financial result could be observed. By adopting Muslu et als. (2017) quality measures, only one of four hypotheses could be confirmed. Further difficulties with the measurement technique mean that this study questions how well Muslu et als. (2017) measures work. Keywords:

Place, publisher, year, edition, pages
2019. , p. 33
Keywords [en]
Board specific skills, Board diversity, Board size, CSR quality, Return on assets, Financial performance
Keywords [sv]
Styrelsens branschspecifika kunskap, Andelen kvinnliga styrelseledamöter, Styrelse storlek, CSR kvalitet, Avkastning på tillgångarna, Finansiellt resultat
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-36233OAI: oai:DiVA.org:miun-36233DiVA, id: diva2:1319108
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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