Mid Sweden University

Studiens syfte var att analysera sambandet mellan verkställande direktörers (VDs) aktieförmögenhet i det egna företaget och kvaliteten i dessa företags CSR-rapporteringar, samt företagens branschtillhörighet. Rapporternas kvalitet analyserades i termer av längd och dess innehåll. Studien baseras på 126 amerikanska multinationella företag vars rapporter hämtades från Global Reporting Initiatives (GRIs) databas. Data analyserades genom korrelation- och regressionsanalyser samt Anova-tester. Resultatet visar inget signifikantsamband mellan VD:s aktieförmögenheter och kvaliteten på CSR-rapporteringarna. Det spelar heller ingen roll inom vilken bransch företagen verkar inom.

The studies aim was to analyze the relationship between CEO stock wealth in their own company and the quality of the firm CSR reporting, also if industry had an impact on that relationship. When the quality was analyzed, used negative tone and the number of words on the report. The study analyzed 126 American multinational enterprizes, whose reports were taken from the GRI (Global Reporting Initiative) database. The relationships were analyzed with correlations- and multiple regressions analysis and Anova tests. The result was not found to be consistent with the hypothesis, there were not any relationships between theCEO´s share wealth and the quality of CSR reporting. It did not matter in which industry the company operates, in order for it to have an impact in CSR reporting quality.