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Hållbarhetsredovisning: relationen mellan arbetsansvar, produktansvar och medieexponering
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.
2016 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Hållbarhetsredovisning har blivit allt vanligare för företag så att de kan visa sitt sociala ansvarstagande. Hållbarhetsredovisningen skiljer sig från traditionell redovisning då det inte finns något granskande organ, vilket gör att hållbarhetsredovisningen varierar mellan olika företag. Syftet med denna studie var att undersöka sambandet mellan rapporteringen av produktansvar och medieexponering, relationen mellan rapporteringen av arbets- ochproduktansvar samt om det finns skillnader i rapporteringen av arbets- och produktansvar beroende på världsdel och bransch. Studiens underlag hämtades från GRI:s databas där företag själva valt att publicera sina rapporter. De kvantitativa data som samlats in kommer från 120 företag som slumpmässigt tagits fram ur GRI:s databas och som sedan analyserades med SPSS-Amos. De företag som är med i studien är kategoriserade som stora företag i databasen och har sina rapporter skrivna på engelska.Utifrån studiens syfte formulerades hypoteser som studien ämnade undersöka. Dessa hypoteser testades i statistikprogrammet SPSS-Amos. I studien kunde vi styrka två av de sex hypoteser som testades. De hypoteser som bekräftades var att rapportering av produktansvar påverkar den mängd medieexponering som ett företag får, samt att rapportering av arbetsansvar påverkar rapportering av produktansvar. De fyra hypoteser som förkastades var att bransch och världsdel som företaget var hemmahörande i påverkade mängden av arbetsochproduktansvar som rapporterades.

Abstract [en]

CSR reporting has today become increasingly common for companies to show that they are socially responsible. CSR reporting differs from ordinary financial accounting since there is no auditing organization which means that CSR reporting will be different between different companies. The aim of this study was to contribute to our knowledge of why companies choose to spend time and money on CSR reporting. The study investigates the relationshipbetween the reporting of product responsibility and the amount of media exposure a company gets and the relationship between the reporting of labour practice and decent work and the reporting of product responsibility. The study also investigates whether there are differences in the reporting of product responsibility and labour practice and decent work in different parts of the world and different lines of business.Data was collected from the GRI database where companies publish their reports. The quantitative data collected is from 120 companies randomly sampled from the GRI database and then analyzed with SPSS-Amos. The companies in the study are categorized as large companies in the database, and the reports are written in English. Based on the aim of the study hypotheses were set up and tested. All the six hypotheses were tested in the SPSS-Amos model. Two of the six hypotheses could be verified and these results are supported by earlier research. The results were that the reporting of product responsibility influences the amount of media exposure companies get and that labour practice and decent work influence the reporting of product responsibility. In the study we found no connection between which parts of the world the companies were based in or their line of business andthe amount of labour practice and decent work reporting and product responsibility reporting.

Place, publisher, year, edition, pages
2016. , p. 31
Keyword [en]
Media Exposure, CSR Reporting, Labour Practice and Decent Work, Product Responsibility, Line of Business, Continent
Keyword [sv]
Medieexponering, hållbarhetsredovisning, arbetsansvar, produktansvar, bransch, världsdel
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-28992OAI: oai:DiVA.org:miun-28992DiVA: diva2:987346
Subject / course
Business Administration FE1
Educational program
BSc Programme in Business and Economics SEKOG 180 higher education credits
Supervisors
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Note

2016-07-29

Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-11-29Bibliographically approved

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Boman, AndersGustafsson, Daniel
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CiteExportLink to record
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Citation style
  • apa
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