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  • 1.
    Andersson, Sandra
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Östergren, Ingela
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Relationen mellan styrelsens diversitet, innovativa företag och hållbarhetsredovisningens sociala aspekter2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to describe and statistically analyse the relationship between the board diversity and CSD (corporate social disclosure) with innovative firms as mediating variable. As a CSD contains several categories this study focuses on the social aspects: product responsibility, labour practices and decent work, society and human rights. In order to achieve the study's purpose, a quantitative study with deductive approach has been carried out. Data have been collected from the GRI (Global reporting initiative) database in which atotal of 202 multinational firms, which have outlined their CSD according to the most recent recommendations made by GRI, have been derived and thereby formed the study's sample. Data have been analysed by means of a structural equation model and a path analysis. The result indicates that there is a positive relation between board diversity, in terms of education and gender, and innovative firms. Furthermore, the study indicates a relation between innovative firms and CSD regarding all social aspects except product responsibility. Thestrongest relation exists between the various social aspects in the CSD. The mediating effect of innovative firms is lower than expected in the study.

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