Mid Sweden University

miun.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
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
Fly the walk, by talk – symboliska och substantiva CSR-handlingar inom flygbranschen
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]

De senaste decennierna har betydelsen av CSR-rapportering ökat och det har blivit allt viktigare för företag att informera sina intressenter om vad de gör både för miljön men också vilket samhällsansvar de tar. Det diskuteras även ifall företag använder sig av decoupling i sina CSR-rapporter för att vilseleda intressenterna och skapa legitimitet. Med decoupling menas i detta sammanhang att företag förvrider eller överdriver informationen i sin CSRrapportering. En form av decoupling är symboliska CSR-handlingar till skillnad från substantiva CSR-handlingar. Symboliska CSR-handlingar innebär att företag endast lägger resurser på själva CSR-rapporteringen men inte fullföljer handlingarna i praktiken, medan substantiva CSR-handlingar är de som företag genomför för att konkretisera det som skrivs i CSR-rapporterna. Forskningslitteraturen visar att det existerar ett implementeringsgap mellan dessa två CSR-handlingar. Syftet med denna studie är att öka förståelsen för hur premiumbolag, symboliska CSRhandlingar och substantiva CSR-handlingar kan beskrivas. Studiens urval togs fram utifrån databasen Thomson Reuters Eikon. Kraven var att flygbolagen skulle ha mer än en miljard US-dollar i totala intäkter och vara moderbolag. Detta resulterade i att 99 flygbolag kunde inkluderas i studien. I studien genomfördes regressionsanalys för att analysera insamlade data. Ingen av studiens hypoteser kunde bekräftas. Det går alltså inte utifrån denna studie att påvisa att flygbranschen skulle använda “fly the walk, by talk”.

Abstract [en]

For the last decades the importance of CSR reporting has increased, and it has become important for companies to inform their stakeholders about their environmental action as well as their corporate social responsibility strategies (CSR). It is also discussed if companies use decoupling in their CSR reports to mislead stakeholders and create legitimacy. Decoupling in this context means that companies distort or exaggerate the information in their CSR reporting against the actual result. One form of decoupling is symbolic CSR-acts and substantive CSR-acts. Symbolic CSR-acts mean that companies only spend resources on CSR reporting but do not fulfill them in practice. While substantive CSR-acts are the actions undertaken by companies to concretize what is written in the CSR reports. The research literature shows that there is an implementation gap between these two CSR-acts. The purpose of this study is to increase the understanding of how full-Service carriers, symbolic CSR and substantive CSR can be described. The sample was based on airlines with annual revenues of more than one billion US-dollars, as well as them being the controlling company. This resulted in 99 airlines being included in the study. The study used regression analysis to analyze the data. The result showed that none of the hypotheses could be confirmed. Thus, this study cannot prove that the airline industry would use "fly the walk, by talk".

Place, publisher, year, edition, pages
2019. , p. 35
Keywords [en]
CSR-reporting, airplane, symbolic CSR, substantive CSR, decoupling
Keywords [sv]
CSR-rapportering, flygplanstyp, symbolisk CSR-handling, substantiv CSRhandling, decoupling
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-41012OAI: oai:DiVA.org:miun-41012DiVA, id: diva2:1523588
Subject / course
Business Administration FE1
Educational program
BSc Programme in Business and Economics SEKOG 180 higher education credits
Supervisors
Examiners
Available from: 2021-01-28 Created: 2021-01-28 Last updated: 2021-01-28Bibliographically approved

Open Access in DiVA

No full text in DiVA

By organisation
Department of Economics, Geography, Law and Tourism
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

urn-nbn

Altmetric score

urn-nbn
Total: 208 hits
CiteExportLink to record
Permanent link

Direct link
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