Dissertations / Theses: 'CSR reporting'

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Trunkát, Michal. "CSR - nejen zelený reporting." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114014.

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The topic of this diploma thesis is a Corporate Social Responsibility concept. The thesis is primarily focused on Corporate social responsibility reporting of companies located in the Czech Republic which is nowadays based on voluntary approach. The author compares CSR reports with GRI standards that currently represent respected framework for responsible reporting. The primary aim of GRI with assistance of G3 guidelines is to create unified, compact and transparent directions for GRI reporting. Given to individual reports, an overall assessment is created. Based on such assessment, author's own recommendation for transparent reporting of Corporate Social Responsibility follows.

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Wang, Ling. "CSR and the development of CSR reporting in the Chinese banking sector." Thesis, University of Dundee, 2014. https://discovery.dundee.ac.uk/en/studentTheses/7ae6d31b-5622-4964-a94b-33b9b59bf2ba.

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Mustafa, Bahar. "L'impact de la divulgation de reporting RSE sur la performance financière : Le cas des entreprises cotées du CAC 40, de 2011 à 2014." Thesis, Sorbonne Paris Cité, 2018. http://www.theses.fr/2018USPCD018.

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Aujourd’hui en raison de l'augmentation rapide de la demande de transparence dans les rapports d'entreprise, les rapports de développement durable (reporting RSE) deviennent de plus en plus fréquents, et constituent un domaine important de la théorie moderne de la recherche sur les entreprises. Par conséquent, la loi française vient obliger les entreprises à inclure dans leur rapport annuel des informations sur les préoccupations environnementales et sociales. L'objectif de cette thèse est d'étudier, l'impact de la divulgation de la RSE des sociétés cotées au CAC 40 à la Bourse de Paris (Euronext), sur la performance financière de ces entreprises. Pour cela, un état de la responsabilité sociale des entreprises et du reporting social est tout d'abord présenté, grâce à la méthode d'analyse de contenu, sur la base des lignes directrices du GRI en matière de rapports de durabilité (GRI-G3.1). Puis, la performance financière est mesurée par des mesures comptables (ROA) et des mesures du marché (TBQ), qui proviennent de la base de données Datastream. Ces données quantitatives sont utilisées dans le modèle de régression des données de panel pour tester l'impact du reporting social sur le rendement des actifs (ROA) et la valeur du marché, comme le Q de Tobin (TBQ), sur une période de 4 ans de 2011 à 2014. Les résultats de l'étude montrent que la tendance en matière de responsabilité sociale des entreprises a augmenté tout au long de la période, notamment dans la divulgation sur les pratiques en matière d'emploi et d'environnement, qui sont les deux éléments les plus largement divulgués. Alors que les résultats de l'analyse empirique indiquent que cette relation entre divulgation RSE et performance financière est mixte pour toutes les entreprises y compris les secteurs industriels et non industriels. La contribution de ce travail à la littérature RSE est l'élucidation de l'impact temporel de la divulgation des informations environnementales et sociales sur la valeur de l'entreprise
At present, due to the rapid growth in the demand for transparency in corporate reporting, sustainability reporting (CSR reports) is becoming increasingly frequent and an important topic of modern corporate research theory. French law currently obliges companies to include information on environmental and social concerns in their annual activity reports.The objective of this thesis is to study the impact of the disclosure of CSR of CAC 40 listed companies on the Paris Stock Exchange (Euronext), on the corporate financial performance. In order to this, a statement on corporate social responsibility and social reporting is first presented using the content analysis method based on the Sustainability Reporting Guidelines (GRI-G3.1). Then, financial performance is measured by accounting measures (ROA) and market measures (TBQ) obtained from the Datastream database. These quantitative data were used in a panel data regression model to test the impact of social reporting on the return on assets (ROA) and market value such as Tobin's Q (TBQ) over a period of 4 years, from 2011 to 2014.The results of the study show that the trend in corporate social responsibility increased throughout the period, particularly regarding the disclosure of employment practices and the environment, which are the two most widely disclosed elements. The results of the empirical analysis indicate that this mixed relationship between CSR disclosure and financial performance exists for all companies whether industrial or non-industrial. This work contributes to the literature on CSR by elucidating the temporal impact of the disclosure of environmental and social information on corporate value

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Hagström, Ludvig, and Douglas Engman. "Disclosure Trends in CSR Reporting : Reporting Practices in the Swedish Real Estate Sector." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-36536.

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Belal, Ataur Rahman. "The prospects for corporate social reporting (CSR) in Bangladesh." Thesis, University of Sheffield, 2003. http://etheses.whiterose.ac.uk/6056/.

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The main objective of this study is to explore the emerging practice of CSR in Bangladesh. As this is the first comprehensive study of CSR in Bangladesh it is primarily exploratory in nature. Using the lens of stakeholder theory the study examines whether the current practice of CSR in Bangladesh is motivated by a desire to discharge accountability to all relevant stakeholders or is mainly driven by the imperative of strategic management of powerful stakeholders only with a view to advancing corporate economic interests. In investigating this question, a qualitative analysis of corporate social disclosures is made in order to examine corporate attitudes towards social, ethical and environmental issues as represented in the texts of annual reports. The sample of reports analysed comprises 79 top listed companies (including six multinationals) as well as eight public sector companies under the control of Bangladesh Chemical Industries Corporation (BCIC). In addition to this analysis of published reports 34 semi-structured interviews with managers and stakeholder groups have been carried out to critically examine their perceptions towards the phenomenon of CSR in Bangladesh. The results of the study show that Bangladeshi companies make very few social disclosures. The majority of the companies studied do not address the crucial issues of corruption, child labour, equal opportunities and poverty alleviation. Analysis of disclosures indicates that companies attach far more importance to the economically dominant stakeholders such as, shareholders, customers and employees ignoring the rights of social stakeholders such as local community, natural environment and the wider society. The interviews with managers emphasised the paramount importance of strategic management of key economic stakeholders. Interviews with various stakeholder groups suggest that they view the corporate response to social, ethical and environmental issues as essentially cosmetic and part of a public relations campaign. While both the managerial group and the stakeholder groups indicated a belief that CSR would increase in future, inter alia, the driving force behind such increase appears to be strong pressure from `outside' forces such as parent companies of multinationals, international buyers and international agencies. The study concludes that in their pursuit of CSR corporations are basically motivated by their desire to strategically manage their key powerful stakeholders. They achieve this, sadly, often at the expense of economically weak social stakeholders.

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Ayertey, Bliss, and Getnet Mengesha Asrat. "Legitimation Strategies in the reporting of Negative CSR Aspects." Thesis, Högskolan Dalarna, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:du-25099.

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The survival of organizations is dependent upon their legitimacy since legitimacy provides them with access to valuable resources. Organizations do not possess legitimacy, but rather it is ascribed to them by the society they are in when their actions meet societal expectations. Fulfillment of these societal expectations requires the moral and practical obligations of organizations which we call Corporate Social Responsibility (CSR). To show their CSR performance, organizations have increasingly adopted the practice of CSR reporting. In CSR reporting, organizations are expected by their stakeholders to disclose both positive and negative aspects. Although disclosing negative aspects can pose a threat to organization’s legitimacy, a third party reporting them may cause more severe damages to the legitimacy of the organization. Therefore, organizations are motivated to legitimize their negative aspects by using legitimation strategies. Using the typology of Coombs and Holladay (1996), in combination with the legitimation strategies by Hahn and Lülfs (2014) as our frameworks, and the non-financial reports of the top ten German chemical companies as our illustrative cases, we investigate and interpret the choice of legitimation strategies used by organizations to report different types of negative aspects in CSR reports. Our findings show that there is a clear pattern in the use of corrective action as a legitimation strategy for all types of negative aspects. Furthermore, we identified instances, where a new type of legitimation strategy, which we called shifting blame legitimation strategy was used. We interpreted our findings using analytical reasoning and theoretical framework such as the concept of symbolic and substantive approach to interpret our findings. Based on the findings, we concluded that the dominant pattern identified falls under the substantive approach, theoretically known for helping companies retain their legitimacy.

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O'Dwyer, Brendan G. "Corporate social reporting in the Republic of Ireland." Thesis, University of Dundee, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.342903.

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Lindström, Konrad, and Pontus Engdahl. "Global Reporting Initiative-rapportering i två branscher : En komparativ studie om Global Reporting Initiative-rapportering." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-85686.

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Sustainability reporting today is an important tool for companies to show how they work with sustainable development. The design of the companies' sustainability reports can vary since the regulations can be seen as somewhat vague. GRI provides a framework and standards that create a common language for organizations and its reporting of current economic, environmental, and social aspects. However, GRI is voluntary to follow which creates a possibility for both similarities and differences in companies' sustainability reporting. The study was conducted with a qualitative research strategy and a comparative design. The purpose of this study is to investigate the sustainability work of selected companies based on sustainability reporting according to GRI based on stakeholder theory, legitimacy theory and institutional theory. The aim of the study is to compare companies active in the trade and real estate industry to distinguish any similarities and differences. To shed light on the purpose of the study, an analysis of the companies' sustainability reports of four selected years has been carried out, as well as an interview from one of the real estate companies. A comparison has then been made between the companies to point out potential similarities or differences. The analysis of the empirical material indicates that there are some similarities and differences between the surveyed industries' reporting of GRI standards. The main differences are found in the social part of GRI reporting, while the financial and environmental reporting appears to be equally similar. Development over time of GRI reporting also differs between industries. These similarities and differences have been analyzed with the use of stakeholder theory, legitimacy theory and institutional theory.

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Mehjabeen, Melita. "THe politics of CSR reporting practices : a traditional economy perspective." Thesis, University of Manchester, 2018. https://www.research.manchester.ac.uk/portal/en/theses/the-politics-of-csr-reporting-practices-a-traditional-economy-perspective(9a36bc1e-a795-43c8-8d84-35eb654dbadb).html.

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This study explores the political perspectives of Corporate Social Responsibility (CSR) reporting practices in a traditional economy. Previous studies on CSR reporting have identified a number of drivers/motivations of CSR disclosures including market, community and stakeholder influence. It is also argued that CSR may provide a setting for political patronage and interests, which may eventually lead to the absence of accountability. The possibility of exploiting CSR disclosures in developing countries/ traditional setting as characterized by Weber (1978) is even greater due to the prevalence of family controlled firms, political interference and favoritism, absence of rational corporate governance mechanisms and institutional investors, and inefficient and underdeveloped capital market. Yet, the role of political influence in CSR disclosures still needs to be explored and theorized. This study fills in this gap by drawing on the disclosures of corporations. Borrowing Weber's notion of traditionalism and traditional society and using the Weberian framework developed by Colignon and Covaleski (1991), this thesis explores deeply into the underlying nature of CSR practices of public limited companies in Bangladesh. Based on the Weberian framework and using the interacting methodologies of Weber, the study analyzes the structural, historical, economic and political conditions of the research site, Bangladesh, sets the tension between tradition and modernity, and identifies whether elements of traditionalism such as personal loyalty, obedience, family domination and kinship provide richer insights into the political aspects of organizations' CSR practices. The researcher employs mixed methods in this study. The study conducts OLS multiple regression to investigate the influence of political connections on CSR disclosure index. The second part of the research conducts in depth interviews with the current and former Board of Directors, CEOs, current and former policy makers in the government to provide explanatory powers as to why and how the companies use CSR as a political tool to express their allegiance towards the ruling power. The research documents association of political connections with CSRDI and also reports the presence of political motivations behind the CSR practices. The findings show that companies express their loyalty publicly by contributing to the ruling leader's programs and personal projects as CSR. The interview findings also reflect the presence of elements of traditionalism such as obedience, master-servant relationship, and family domination to understand the politically motivated CSR disclosures. As expected in a traditional setting, accountability and transparency would not transpire from imposed regulations and institutions, rather from the familial political power. This research contributes to the CSR literature by using a novel and alternative theoretical lens to understand the motivations of CSR in traditional societies. In addition, it provides a diverse methodological perspective by introducing mixed methods to critical accounting research. It also provides empirical evidence to a critique of CSR as an accountability mechanism in an arena where business depends fundamentally on political connections and familial power. Thus, the power of accounting as an articulation of accountability relationships is muted, if not ignored, in traditional societies (Dyball, Chua and Poullaos, 2006). This research opens up the scope to use the wealth of the Weberian framework to understand the accounting practices in both traditional as well as modern rational society.

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Söderholm, Sebastian, and Frans-Waltteri Metsä-Tokila Metsä-Tokila. "CSR disclosure in Finland: Does comprehensive reporting enhance financial performance?" Thesis, Umeå universitet, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-185694.

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Corporate social responsibility (CSR) and sustainability have been rising topics in the contemporary business environment over the recent years and disclosing on sustainability have become increasingly important. While some countries have legislation mandating companies to report CSR, other countries leave the decision of reporting to the companies themselves. There are numerous ways of reporting and communicating on sustainability activity and the quality of the reports can deviate heavily between companies. Theories such as stakeholder theory and legitimacy theory suggest that entities reporting comprehensive responsibility information can achieve better financial results than their non-reporting peers. There has been a myriad of studies conducted on the relationship between corporate social responsibility and corporate financial performance. Despite the great number of research, there have been only a few studies that have investigated the true effect of CSR disclosure. The best way for a company to communicate their sustainable agenda is to disclose it for their stakeholders. Therefore, we took it upon ourselves to fill this research gap by investigating if level of CSR disclosure has a substantial impact on corporate financial performance. We approach CSR reporting from a stakeholder perspective, which to our knowledge have not been done before. This study examines 189 Finnish companies that are selected from a list of the 500 largest companies in Finland. These companies are divided into the subgroups GRI, CSR, and non-CSR, depending on their level of CSR disclosure. The financial information used in this study are comprised from the time period 2015-2019 and gathered from the database Orbis by Bureu van Dijk. This study investigates if there exists a relationship between level of sustainability reporting and the financial performance ratios ROA, ROE, Sales growth, and Profit margin. We find that there exists a strong positive relationship between the subgroup GRI and ROA and ROE, which implies that companies see a clear financial benefit from providing comprehensive CSR reports. Contrary, we find an increasingly negative relationship with sales growth as level of reporting increases, which suggest that CSR implementations stagnates growth. Profit margin showed a neutral behavior across all three groups. Overall, we conclude that there exists a relationship between the level of CSR reporting and financial performance, but that the results are mixed.

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Ferlin, Malin, and Louise Forsström. "Förändringen av hållbarhetsredovisningens omfattning i årsredovisningar : en kvantitativ studie på svenska börsnoterade bolag." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-24482.

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Sammanfattning Syfte: Syftet med denna studie är att undersöka om det skett en förändring i mängden redovisning av socialt och miljömässigt ansvarstagande, dvs. hållbarhetsredovisning, i årsredovisningar hos svenska börsnoterade bolag samt undersöka faktorer som kan förklara hållbarhetsredovisning. Metod: Studien har utgått från den positivistiska forskningsfilosofin och använder en deduktiv ansats. För att besvara studiens syfte har en kvantitativ metod använts genom en innehållsanalys samt hypotesprövningar. Populationen består av 142 företag 2012 samt 160 företag 2015 samtliga noterade på Nasdaq OMX Stockholm. Totalt undersöktes 302 årsredovisningar. De data som samlats in är sekundärdata och består av information från årsredovisningar, databaser samt böcker som sedan ställts mot tidigare forskning och teorier. Resultat och slutsats: Studiens resultat visar att det har skett en förändring av socialt och miljömässigt ansvarstagande i företags årsredovisningar. Vårt resultat visar att en positiv förändring av hållbarhetsredovisningen går att utläsa. Dock är denna liten. Studiens statistiska tester visar att det finns ett positivt signifikant samband mellan mängden hållbarhetsredovisning och företags storlek, lönsamhet samt år. Dessutom visar studien att företags bransch har en inverkan på redovisningen men enbart några är signifikanta. Ägarstruktur och kvinnor i styrelsen visar inget signifikant resultat med redovisningen. Uppsatsens bidrag: Studiens praktiska bidrag har kartlagt om det skett en förändring av hållbarhetsrapportering i årsredovisningen hos svenska börsnoterade bolag. Studien påvisar att en positiv förändring har skett mellan 2012 och 2015. Detta kan vara av intresse för de företag som hållbarhetsredovisar. Det teoretiska bidrag denna studie har är att den bidrar med vidare forskning kring variabler som påverkar mängden hållbarhetsredovisning, där lönsamhet och företagsstorlek har en inverkan på hållbarhetsredovisningen. Förslag till fortsatt forskning: Förslag till vidare forskning är att ha ett större spann mellan åren för att tydligare kunna utläsa en förändring. Ytterligare ett förslag är att undersöka rapporteringen på företags separata hållbarhetsrapporter. Till sist ges förslaget om att göra en liknande studie när den nya lagen gällande hållbarhetsredovisning trätt i kraft och blir synlig inom rapporter.
Abstract Aim: The purpose of this study is to examine whether there has been a change in the reporting of social and environmental disclosures, i.e. sustainability reporting, in annual reports of listed swedish corporations and to examine factors that can explain the sustainability report. Method: The study is based on positivist research philosophy and uses a deductive approach. In order to achieve the aim of the study a quantitative method has been used through a content analysis and hypothesis tests. The population consist of 142 companies 2012 and 160 companies 2015, all listed on Nasdaq OMX Stockholm. In total 302 annual reports were examined. The data that has been used are secondary data and the information from annual reports, databases as well as books was then set against previous research and theories. Results and conclusion: The result of the study shows that it has been a change in the reporting of social and environmental reporting in annual reports. Our results indicate that a positive change of sustainability reporting can be seen. However the difference is relatively small. The study’s statistical tests indicate that there is a positive significant correlation between sustainability reporting and company size, profitability and time. In addition the study shows that business sector has an impact on the sustainability reporting but only a few are significant. Ownership structure and women in the board shows no significant results with the sustainability report. Contributions of the thesis: This study's practical contribution is to chart if there has been a change over time of this reporting in the annual reports of swedish listed corporations. The study shows that there has been a change between 2012 and 2015. This result can be of interest for corporations that uses sustaniability reporting. The theoretical contribution of this study is that it contributes with further research on variables that affect the production of sustainability reporting. Where profitability and company size have an impact on this accounting method. Suggestions for further research: Suggestions for future research is to have a wider range between the years in order to be able to read a more accurate difference. Another suggestion is to investigate the reporting on companies separate sustainability reports. A further proposal is to do a similar study when the new law enters into force regarding sustainability reporting and becomes visible within the reports.

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Jiroušková, Jitka. "Reportování společenské odpovědnosti ve vybrané společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-201713.

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The Master´s Thesis is focused on reporting of Corporate Social Responsibility. The purpose of this thesis is create CSR report for company PATRIA Kobylí, a.s. Theoretical part is dedicated to formation, development and current forms CSR, including advantages and disadvantages CSR. Besides three pillars are mentioned, which are basis for the concept CSR. A part of thesis is focused on CSR reporting, its benefits and trends. Further, applicable standards this concept are introduced. The attention is put on GRI standard and reporting frame G4. Content of practical part are analysis and evaluation current activities in company PATRIA Kobylí, a.s. and create CSR report for this company. The latest version GRI standard G4 was used for create this report.

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Cacková, Silvie. "Tvorba reportu CSR s využitím metodiky GRI: případová studie Siemens ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206043.

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This Master´s Thesis is focused on reporting of Corporate Social Responsibility (CSR reporting). The purpose of this thesis is to create CSR report for company Siemens Czech Republic for the year 2014. Theoretical part is dedicated to introduce the concept of Corporate Social Responsibility and Stakeholder concept. The next part is focused on relation between CSR concept and CSR reporting, its benefits and trends. The last theoretical part introduces applicable standards regarding CSR reporting, the attention is put on company GRI and its reporting framework. Practical part deals with Siemens Czech Republic, there is described process of reporting with disclosed CSR report for this chosen company. The version G3.0 of GRI standard was used for create this report.

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Frez, Gonzalo, and Jenny Källström. "Doing Good or Doing Well? : A quantitative study about CSR reporting." Thesis, Umeå universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-60261.

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The awareness and interest concerning corporate social responsibility has grownamong both firms and their stakeholders, which has resulted in a continuous upwardtrend regarding CSR reporting. This has led to the emergence of reporting frameworklike Global Reporting Initiative. The issues is that there are limited regulationscontrolling what should be reported and how it should be reported, thus most CSRreporting is voluntary. This creates differences among firms and within industries.The differences make it difficult to compare reporting between firms and to assess thebenefits of CSR reporting.The purposes of this study is to explain what variables affects the CSR reportingquality and what the rationale behind CSR reporting is, which includes investigatingthe effect of reporting quality on cost of capital. The evolution of CSR reporting willalso be examined.The nature of the study is quantitative with a deductive approach. Hypotheses will bedeveloped from prior theory and tested statistically using multiple regression analysis.The theoretical foundation of this study is stakeholder theory, legitimacy theory andinformation asymmetry. The chosen variables are argued by prior literature to effectreporting quality. The variables are board diversity, ownership concentration, separatesustainability reports, external assurance, GRI application levels and industry. Ameasure of reporting quality will be developed using content analysis and theestimation for cost of capital will be calculated based on a model for rPEG. Thesample consists of firms listed on Nasdaq OMXS30 index in 2006, 2008 and 2010.Statistical support for positive association between reporting quality and boarddiversity, ownership concentration, external assurance, GRI A and GRI B and theindustries industrials, consumer goods and basic materials were found. An indirectassociation between reporting quality and cost of capital was found. The findings arein agreement with the rationale behind CSR reporting; a firm can do well by doinggood. It was further concluded that the development during this time period hasfollowed the previous trend and continuously increased.

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Lindberg, Fanny, and Mathilda Larsson. "CSR Evaluation and Sustainability Reporting : - The connection between integration and improvement." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-355271.

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Organizations state that their responsibilities are growing and that one of the most common issues is how to integrate CSR internally with the business, where the main problem is how CSR should be evaluated. The connection between CSR integration and improvement has been unclear regarding what improvement means and how it is achieved. Interviews have been conducted with large businesses who have experience in CSR evaluation and sustainability reporting, in order to investigate; In the context of large business organizations, how can CSR be evaluated in terms of sustainability reporting, in order to understand the internal connection between integration and improvement? Research findings emphasize that CSR has transformed into the wider concept sustainability. Sustainability reporting has become institutionalized in large businesses. However, how to conduct sustainability reporting is not fully institutionalized since businesses can select what to include. Internal techniques are considered more important for the evaluation than the report itself. The analytical model is confirmed to an extent because the connection is concluded as a constant process. Particularly, because improvement is not always aimed for, since it can hinder other essential techniques. Finally, improvement is diffuse with different meanings in different industries, which should be encountered carefully.

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Johnson, Joseph Aaron. "The influence of CSR reporting models on managers' capital allocation decisions." Diss., Georgia Institute of Technology, 2015. http://hdl.handle.net/1853/53905.

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In my dissertation, I experimentally examine whether and how the reporting model a firm uses to guide its corporate social responsibility (CSR) disclosures can influence managers’ capital allocation decisions. Chapter 1 provides an overview of my research question, why this research question is important, what I predict I will find, and the main results of my experiment. In Chapter 2, I briefly review the CSR literature generally and in accounting specifically, touching particularly on what has catalyzed the recent growth in CSR disclosure, how it influences behavior, and the emerging role of CSR reporting models as well as differences among these models. Two key features that differ among available reporting models are the intended users of the disclosures (e.g., capital providers or all stakeholders) and the disclosure location (e.g., MD&A or Sustainability Report). In Chapter 3, I draw upon research in social psychology on the social contingency model to hypothesize that differences in the intended users and the disclosure location jointly influence the extent to which managers’ capital allocations are weighted toward financial versus social benefits. I also hypothesize that this influence is mediated by how accountable managers feel for financial and social performance. Chapter 4 outlines the experimental design and method I use to test my hypotheses. The results of my experiment and related statistical analyses are reported in Chapters 5 and 6, in which I find support for my predictions across two different participant populations I use as proxies for managers. Specifically, I find that participants allocate capital to social benefits across all conditions, but that their overall allocations are largely driven by financial considerations. That is, they weight financial benefits more heavily than social benefits. However, when the reporting model disconnects CSR disclosure from a more traditional financial reporting setting (i.e., when the CSR disclosures are made to all stakeholders in a Sustainability Report), participants’ weight on financial benefits is reduced. In addition, I find that these results are driven by changes in perceived accountability for both financial and social performance. I also find evidence that the influence of the CSR disclosure location is contingent on whether the disclosure audience’s preferences are perceived to uniformly favor financial benefits. Chapter 7 concludes and reiterates the important implications of my dissertation. Namely, the results of my study help inform standard setters, regulators, stakeholders, and managers about the consequences of alternative CSR reporting models and highlight the potential effects of CSR disclosure standards on stakeholder welfare.

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Krasnikova, Daria. "Analýza současného stavu společenské odpovědnosti podniků v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-191491.

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Over time, enterprises are more often turning to socially responsible business. Companies are doing so by various reasons: management decision, market and state requirements, efforts to raise the image on the market etc. However, CSR covers a wide range of activities and allows many different options of implementation. This thesis contains the analysis of the specifics of CSR in the Czech Republic, detection of the most advanced and omitted spheres. To achieve the goal of the thesis a survey was carried between companies that operate in the Czech Republic and have experience with social responsibility. Evaluation of the results brings out some positive changes in fundamental areas of CSR. Also the survey discovered the shift to more realistic perception of benefits arising from the implementation of accountability and sustainability in business activities.

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Johansson, Malin, and Hanna Wallerstig. "Företags ökade intresse för hållbarhetsrapportering och efterföljande revision : Vad väljer företag att redovisa och vad krävs för att bestyrka en hållbarhetsrapport?" Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-21944.

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Samhällets ökande medvetenhet om klimatförändringar, naturkatastrofer och miljösamhällsfrågor har medfört att det idag ställs större krav på att företag ska ta ett socialt ansvar. Genom att upprätta en hållbarhetsrapport kan företag visa på att de tar ett samhällsansvar och på ett lättare sätt kommunicera ut sitt sociala- och miljömässiga arbete till sina intressenter. I samband med att allt fler företag väljer att hållbarhetsrapportera så stärks också kraven på att rapporterna bör vara trovärdiga och tillförlitliga. Företag kan öka hållbarhetsrapportens trovärdighet och tillförlitlighet genom att anlita en externt oberoende part som granskar och bestyrker rapporten. Syftet med studien är att öka förståelsen för vad företag väljer att redovisa för hållbarhetsindikatorer utifrån GRIs riktlinjer samt hur revisorer och andra granskare går tillväga för att bestyrka redovisningen av dessa indikatorer. Denna undersökning gjordes utifrån en kvalitativ forskningsmetod som grundade sig på två delar. För att svara på studiens syfte utfördes dels en dokumentstudie om hållbarhetsindikatorer samt intervjuer om bestyrkande där fokus legat på revisorer och andra professionella bestyrkare. Teorin inleddes sedan med en allmän- och teoretisk referensram. I den allmänna referensramen redogjordes det för allmän bakgrundsfakta och i den teoretiska referensramen presenterades olika teorier som var av betydelse för det empiriska resultatet. Studiens resultat visade att företag ofta väljer att hållbarhetsrapportera då de känner påtryckningar från intressenterna att ta ett större samhällsansvar samt för att vinna legitimitet från samhället. Det framgick även att hållbarhetsrapporten bidrar till en mer heltäckande bild av hur företaget arbetar inom sociala, miljömässiga samt ekonomiska områden. En anledning till att företag väljer att anlita en externt oberoende part till att bestyrka sin hållbarhetsrapport är för att säkerställa hållbarhetsinformationen samt öka trovärdigheten och tillförlitligheten. Studien bygger på en deduktiv ansats och avslutas med en empiri- och analys del samt en fördjupad analys där teorin kopplas ihop med det empiriska materialet för att se hur dessa stämmer överens med varandra. Avslutningsvis diskuteras studiens resultat samt svaret på dess syfte.
Society’s increasing awareness of climate change, natural disasters and environment-society issues has led to higher demands when it comes to companies taking social responsibility. By drawing up a sustainability report companies can show that they are taking social responsibility and can more easily communicate their social and environmental work to its stakeholders. As more and more companies choose to report on sustainability the requirements of the reports being credible and reliable are increased. Companies can increase the credibility and reliability of the sustainability report by engaging an external and independent party to review and certify the report. The aim of the study is to increase understanding of what companies chooses to report on sustainability indicators based on GRIs guidelines and also how accountants and other surveyors proceed to authenticate them. The survey was carried out using a qualitative research method based on two parts. In order to answer the aim of the study a document study of sustainability indicators as well as interviews regarding assurances were conducted, where focus has been on accountants and other professional vindicators. The theory was initiated with a general and a theoretical framework. In the general frame of reference the general background facts were accounted for and in the theoretical frame of reference different theories relevant to the empirical results were presented. The results of the study showed that companies often choose to report on sustainability when pressured by stakeholders to take greater social responsibility as well as to gain legitimacy from society. The results also showed that the sustainability report contributes to a more comprehensive picture of how the company works in the social, environmental and economic areas. One reason that companies choose to engage an external independent party to certify its sustainability report is to ensure the sustainability information as well as to increase the credibility and reliability. The study is based on a deductive approach and ends with an empiric and analysis part as well as a deeper analysis where the theory is linked to the empirical material in order to see how these two correlate. Finally the result of the study and the answer to its purpose are discussed.

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Anand, Aakriti. "Why the U.S. Needs to Implement Integrated Reporting." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1939.

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In the last few years, the inefficiencies of the current corporate reports have become increasingly evident. With increasing engagement in mindful business practices, firm value goes beyond just the financial capital. It is important to consider the environmental, social and governance impacts of operating activities. However, the corporate reporting landscape in the United States of America still lags behind in integrating its information. This paper recognizes the need for corporate reporting to evolve to the Integrated Reporting method. This is followed by an explanation of the benefits and improvements that Integrated Reporting can bring to published information and decision making through its multiple capital model and the guiding principles. This is followed by an analysis of an Integrated Report produced in the United States to shed light on the lack of consolidation with IR in the U.S. In comparison, we will look at an exemplary Integrated Report to understand how implementation of IR Framework has benefited reporting entities in other parts of the world. This paper attempts to bring to the attention the dwindling pace of the U.S. entities in keeping up with corporate reporting trends, why this is potentially problematic and what needs to be done to improve the corporate reporting atmosphere in the U.S. for the benefit of organizations as well as their stakeholders.

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Shimko, James William. "Integration of Sustainability Reporting at an Academic Institution." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2581.

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Leaders at nonprofit academic institutions are following the global business trend of embracing sustainability initiatives for positive social change; however, there has been slow growth in sustainability reporting among academic institutions. The purpose of this study was to explore the strategies and processes necessary for leaders and managers to integrate sustainability reporting into the reporting cycle for a nonprofit higher education institution. I conducted a single case study of a nonprofit academic institution that utilized sustainability reporting. The study sample consisted of 4 leaders and managers at a nonprofit academic institution located in the state of Michigan that published sustainability reports. The conceptual framework used for the study was corporate social responsibility (CSR), sustainability, and triple bottom line (TBL). The data collection process included interviews with leaders and managers involved in the sustainability reporting process and document reviews of the sustainability report and annual reports. I used a data-driven coding approach for data analysis. The codes were linked to create categories, and the categories led to the development of themes. The results revealed 5 themes regarding the sustainability reporting process, including the steps of the sustainability reporting process and the collaborative process in sustainability reporting. The implications for positive social change included the potential for greater transparency for students, faculty, staff, administration and community partners, and greater effectiveness of the implementation of environmental, economic, and social initiatives for higher education institutions and the community.

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Saňková, Veronika. "CSR v praxi českých firem - komparace sdělení českých a zahraničních firem." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-16489.

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This diploma thesis describes the situation of CSR in the Czech Republic, by investigating CSR statements addressed to the stakeholders of the Czech firms on their websites, and comparing them to the results of a world investigation. The theoretical part involves a definition of CSR, its history and wider context of sustainable development. It also describes the grounds of stakeholder theory and stakeholder relationship management. The practical part begins with a description of the world investigation of CSR statements, and continues with other investigations about the importance of stakeholders for the firms which were conducted in the West, and in the Middle and Eastern Europe. Researches in the Czech Republic follow. Finally, the results of this diploma thesis are introduced -- the groups of stakeholders to which Czech firms address their statements and categories of these statements. As a conclusion, recommendations for the Czech firms are formulated

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Sheehan, Jared J. "Risk and CSR Reporting: A Case Study of AEP’s Corporate Accountability Report." Miami University Honors Theses / OhioLINK, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=muhonors1303341741.

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Bidari, Gopi. "Factors affecting CSR disclosure in Nepalese banks: a global reporting initiative perspective." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2016. https://ro.ecu.edu.au/theses/1803.

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This thesis examines the extent of Corporate Social Responsibility (CSR) disclosures made by Nepalese banks in their annual reports based on GRI G4 guidelines. Also, this thesis accentuates the relationships between the influencing factors (i.e. bank size, bank age, bank profitability and ownership structure) and the CSR disclosure levels (i.e., economic, social, environmental and the overall CSR disclosures). A sample of 82 banks was selected from the Nepal Stock Exchange for the year 2014. CSR related information was collected from the annual reports of the sample banks. Content analysis and multiple regression analysis tools were used to test the developed hypothesis based on literature. The study found that almost all banks in Nepal have disclosed CSR information in their annual reports, but the overall quantity and quality of information is low and weak. Most of the disclosed information in their annual reports are descriptive in nature, and the main reason behind the disclosure is to gain a societal recognition of the adequacy of their social behaviour. The low environmental disclosure indicates a fit with the popular believe that banks feel that they only need to disclose limited environmental information since they do not pollute the environment. Bank size and bank profitability are found to be positively related to the extent of economic, social, environmental and the overall CSR disclosures. Bank age is found to be positively related to the extent of social and environmental disclosures, but it is an insignificant predictor to the extent of economic and the overall CSR disclosures. Finally, the findings suggest that Nepalese banks disclose on all aspect of CSR regardless of their ownership structures. The findings are, thus, beneficial for future study as well as to the banking authorities to assess the level of CSR disclosures made in their annual reports.

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Bartlett, Brian D. "The Effect of Corporate Sustainability Reporting on Firm Valuation." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/489.

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The topic of corporate sustainability reporting has seen rapid growth in the past couple of years as more firms are placing a greater emphasis on becoming sustainable. However, the true impact of sustainability reporting on firm value has been widely debated, often due to the nature of the qualitative data in sustainability reports. This thesis uses a normalized sustainability scoring system to examine the effects of sustainability reporting on firm value. In particular, this paper analyzes these effects during the Great Recession to note if there was any change in the effects on a year-by-year basis due to macroeconomic differences. This study finds that not only is superior corporate sustainability reporting positively correlated with increased firm value, but also that the degree of the impact greatly drops during the recession. These findings suggest that sustainability could be an advantageous business tool during stable economic times but not nearly as important in terms of increasing firm value during times of recession. Therefore, the results of this thesis have important practical uses and serve as a basis for analyzing the financial effects of corporate sustainability initiatives as this type of reporting becomes more prevalent in the future.

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Didrik, Jonas, and Andreas Flemström. "CSR : Att redovisa med hjärna och hjärta?" Thesis, Södertörn University College, School of Business Studies, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-2447.

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Världen idag blir alltmer globaliserad och öppen, vilket medför att betydelsen växer för företag att vårda och förvalta företagets varumärke och identitet. Ett sätt att göra detta på och som har fått stor spridning på senare år är Corporate Social Responsibility (CSR), vilket kan beskrivas som bidragande till hållbarutveckling genom socialt-, miljömässigt- och ekonomisktansvarstagande. Företag påverkas även av en rad olika intressenter såsom investerare, ägare, kunder och medarbetare för att nämna några. Dessa intressenter ställer i olika utsträckning krav på företaget att förmedla information om företagets verksamhet.

Syftet med uppsatsen var att undersöka olika företags CSR-rapportering genom att studera varför innehållet i de undersökta hållbarhetsrapporterna skiljer sig åt, samt undersöka vilka intressenter som kunde tänkas påverka hållbarhetsrapporteringen.

De metoder som valdes ut för undersökningen bestod av en kvantitativ del samt en kvalitativ del. Den kvantitativa delen bestod av empiri i form av hållbarhetsrapporter inhämtade från undersökningsobjekten. Den kvalitativa delen bestod av intervjuer med tre företag som är verksamma inom området för rapportering av CSR. Även en förstudie genomfördes, för att motivera urvalet av undersökningsobjekten. Förstudien resulterade i följande urval som studerades: SKF, Atlas Copco, TeliaSonera, Holmen.

I uppsatsens teorikapitel presentas hur CSR utvecklas som begrepp. Vidare beskrivs teorier för att analysera arbetet med CSR samt Global Reporting Initiatives (GRI) ramverk för hållbarhetsrapportering.

Empiri för studien inhämtades från undersökningsobjektens hållbarhetsrapporter. Empirin analyserades sedan utifrån teorierna samt även ifrån den infallsvinkel, som respondenterna som intervjuades för studien bidrog med.

I slutsatsen presenteras hur hållbarhetsrapporteringen är individuellt anpassad för olika verksamheter och företag. Vidare beskrivs i slutsatsen hur hållbarhetsrapporteringen kan tänkas påverkas i olika utsträckning beroende på intressent.

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Alxneit, Thorsten Julius. "Sustainability reporting process model using business intelligence." Thesis, University of Plymouth, 2015. http://hdl.handle.net/10026.1/3255.

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Sustainability including the reporting requirements is one of the most relevant topics for companies. In recent years, many software providers have launched new software tools targeting companies committed to implementing sustainability reporting. But it’s not only companies willing to use their Business Intelligence (BI) solution, there are also basic principles such as the single source of truth and tendencies to combine sustainability reporting with the financial reporting (Integrated Reporting) The IT integration of sustainability reporting has received limited attention by scientific research and can be facilitated using BI systems. This has to be done both to anticipate the economic demand for integrated reporting from an IT perspective as well as for ensuring the reporting of revisable data. Through the adaption of BI systems, necessary environmental and social changes can be addressed rather than merely displaying sustainability data from additional, detached systems or generic spreadsheet applications. This thesis presents research in the two domains sustainability reporting and Business Intelligence and provides a method to support companies willing to implement sustainability reporting with BI. SureBI presented within this thesis is developed to address experts from both sustainability and BI. At first BI is researched from a IT and project perspective and a novel BI reporting process is developed. Then, sustainability reporting is researched focusing on the reporting content and a sustainability reporting process is derived. Based on these two reporting processes SureBI is developed, a step-by-step process method, aiming to guide companies through the process of implementing sustainability reporting using their BI environment. Concluding, an evaluation and implementation assesses the suitability and correctness of the process model and exemplarily implements crucial IT tasks of the process. The novel combination of these two topics indicates challenges from both fields. In case of BI, users face problems regarding historically grown systems and lacking implementation strategies. In case of sustainability, the mostly voluntary manner of this reporting leads to an uncertainty as to which indicators have to be reported. The resulting SureBI addresses and highlights these challenges and provides methods for the addressing and prioritization of new stakeholders, the prioritization of the reporting content and describes possibilities to integrate the high amount of estimation figures using BI. Results prove that sustainability reporting could and should be implemented using existing BI solutions.

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Nagy, Nathalie, and Annie Svanberg. "Hållbarhetsredovisningens utveckling : En jämförelse över tid." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-587.

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Hållbarhetsredovisning är ett relativt nytt fenomen och hur företag ska hantera detta är oklart. Denna studie fokuserar på förändringen över tid av denna typ av rapport från början på 2000-talet fram till de senast publicerade rapporterna, 2013 och 2014 i stora svenska företag. Vi granskade tre företags hållbarhetsrapporter från olika branscher för att identifiera skillnader och likheter med hjälp av en egen analysmodell. Vi valde vidare att utföra denna undersökning med legitimitetsteorin i åtanke för att få en förståelse för varför företag hållbarhetsrapporterar som de gör. Vi kunde se att två av företagen utvecklades relativt mycket från och med att de började hållbarhetsredovisa fram till de senast upprättade rapporterna och uppvisade allt mer relevant information, medan det tredje företaget, i förhållande till de andra två, redan från början hade hög kvalitet på sina hållbarhetsrapporter och därmed inte utvecklades i samma utsträckning. Vi kom fram till att införandet av GRI har påverkat rapporteringen kring hållbar information och att samhällets ökade förväntningar på företag påverkar rapporteringen.
Sustainability reporting is a relatively new phenomenon and how organizations are supposed to handle this is not quite clear. This study focuses on the shift of this type of reporting from the beginning of the 21th century until the latest published sustainability reports from 2013 and 2014 from big Swedish enterprises. The study includes three different enterprises from three different business areas to examine differences and similarities with our own analysis model. Furthermore we decided to conduct this survey with legitimacy theory in mind to get an understanding of why enterprises report on sustainability the way they do. We found that two of the enterprises evolved considerable and the reports included more relevant information over time, while the third enterprise showed, in relation to the other enterprises, relatively consistent information and reports from the early years to 2014. Our study shows that the introduction of GRI has affected reporting of sustainable information and the enhanced expectations of the community on enterprises also influences reporting. This study is conducted in Swedish.

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Tove, Attling, and Elnerud Jessica. "Hållbarhetsredovisning, en studie om vad företag inom den privata sektorn har för motiv till att hållbarhetsredovisa." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-24283.

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Syfte: Syftet med studien är att beskriva och analysera vad företag inom den privata sektorn har för uttalade motiv till att hållbarhetsredovisa. Metod: I denna studie har den kvalitativa forskningsmetoden tillämpats. Vidare genomfördes semistrukturerade intervjuer med olika företag verkande inom olika branscher. Intervjuerna hade alla en intervjumall som utgångspunkt vid intervjun. Empirin har kommit oss tillhanda från intervjuer med elva företag. Fem telefonintervjuer genomförda med Hemtex, KappAhl, IKEA, NilsonGroup och Fritidsresor. Även sex intervjuer genomförda på plats, dessa företag var Handelsbanken, Bring, EY, Folksam, JM och Fabege. Empiri: Resultatet visade att de främsta motiven till att privata företag valde att hållbarhetsredovisa var för att visa transparens gentemot dess intressenter, långsiktigheten vad gäller framtida generationer och företagets affärsnytta, samt att det för vissa upplevdes som ett krav. Slutsats: Beroende på hållbarhetsredovisningens omfattning och frekvens i företagen drog vi slutsatsen att det fanns ett klart samband mellan dessa och företagets motivation. De företag som etablerat arbetet mer i affärsverksamheten visade tendens till att se arbetet som långsiktigt, medan företag med ett mindre strukturerat arbete mer upplevde det som ett krav. Att visa transparent till intressenterna var även det ett viktigt motiv för företagen att hållbarhetsredovisa.
Purpose: The purpose of this study is to describe and analyze what companies in the private sector has stated for reasons for sustainability reporting. Methods: In this study we have applied a qualitative research method and used semi-structured interviews with different companies, operating in various industries. All the interviews used an interview guide for the interview. The empirical research has been collected by interviews with eleven companies. Five interviews conducted by phone with Hemtex, KappAhl, IKEA, NilsonGroup and Fritidsresor. Six interviews were conducted at each companies headquarter. These companies were Handelsbanken, Bring, EY, Folksam, JM and Fabege. Empirics: The result shows that the primary motivations for private companies to do sustainability reporting were to show transparency towards their stakeholders, look in a long-term perspective in terms of future generations and business benefit and that some felt that they were forced. Conclusion: Depending on the extent on sustainability reporting and its frequency in the companies there was a clear correlation between these and their motivation. The companies that had establish the work more in the business tended to see the work as a long-term, while companies with a less structured work saw it as a forced work. To show transparent to stakeholders was also an important reason for companies to work with a sustainability report.

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Osman, Mohamed Nagy. "Corporate social responsibility (CSR) reporting of Egyptian banks : a critical and postcolonial perspective." Thesis, Queen Mary, University of London, 2013. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.610946.

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Ytterberg, Cecilia, and Maria Broman. "Hållbarhetsredovisning enligt GRI:s riktlinjer : En studie av två svenska statliga företag." Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-25293.

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Tong, Mengni, and Toni Moussa. "How logistics firms deal with and report on CSR expectations." Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18371.

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The concept of Corporate Social Responsibility (CSR) is not new; however, it hasstarted to gain more attention during the last fifteen years. During this period, logistics activities were structured to maximize profitability of all firms in the supply chain by including only economic costs while disregarding social and environmental costs. Since logistics firms play a vital role in international trade, and since they are one of the main types of firms that are facing pressure from various shareholders to deal with social and environmental issues, it can be concluded that the performance of logistics enterprises under CSR pressure is worth investigating. Literature review has been performed by the authors to discuss previous research on the environmental and social sustainability development, the concept of corporate social responsibility, CSR reporting and different ways of reporting, the geographical differences in Reporting CSR (Asia, Europe, and North America), CSR guidelines, and finally the term of logistics social responsibility. A sample of 50 logistics companies is selected from three regions: Asia, Europe, andNorth America, which is presenting seven different logistics categories. We access toseparate CSR reports ranging from 2009 to 2011 and other disclosures on the firms’websites in order to analyze their CSR reporting status and practices under CSRpressures. Different reporting guidelines (e.g. GRI, GC, ISO 14001) and report types (e.g. Corporate Social Responsibility Report; Sustainability Report) were investigated from the sample according to logistics categories and geography differences. Moreover, the contents included in the separate CSR reports are analyzed from five factors: i)Environment; ii) Society; iii) Shareholders; iv) Employees; v) Suppliers. Furthermore, for CSR practices implemented by other logistics firms which do not prepare CSR reports, four common dimensions are studied in the thesis: Environment, Employees, Consumers and Communities. In the end, suggestions about the way to improve the current practices of corporate social responsibility reporting are provided. The paper also discusses the value of the results both for the business field and the academic field.

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Stewart, Alyssa Mining UNSW. "An investigation of sustainability reporting by companies in the Australian coal mining industry to public & regulatory audiences." Awarded by:University of New South Wales. Mining, 2006. http://handle.unsw.edu.au/1959.4/24850.

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In the lead-up to the Johannesburg World Summit on Sustainable Development in 2002, several documents were published by the mining industry declaring the important role that public sustainability reporting had to play in driving sustainable development and pointing to the Global Reporting Initiative???s (GRI) 2002 Sustainability Reporting Guidelines as a suitable vehicle for this. With the aim of finding ways to improve the quantity and quality of public sustainability reporting within the Australian coal mining industry, this study set out to investigate the current sustainability reporting practices of companies involved in the industry. A survey was conducted of the public financial and non-financial reporting practices of all companies with a significant interest in a New South Wales or Queensland coal mine. Three survey cycles were completed covering the 2001, 2002 and 2003 calendar years and the 2001/02, 2002/03 and 2003/04 financial years. The reporting practices were determined both in terms of frequency of report production and contents of reports. A GRI-based content analysis tool was used to measure the amount of sustainability information contained in the company reports. It was found that only around a quarter of companies produced a nonfinancial report and that almost half did not produce any public reports, with the number of unlisted companies publicly reporting particularly low. Whilst a wide range of reporting practices were observed with regard to content, the frequency of Economic, Environmental and Social Performance Indicators in reports was generally found to be low. An investigation of the regulatory reporting requirements on companies was then conducted to determine what sustainability information companies could report with data that they already had at hand. The same GRI-based content analysis tool was used to analyse a variety of regulatory documents. It was found that companies did not publicly disclose a significant amount of the environmental data that they are required to report to regulators. The study also evaluated the reporting capacity of non-reporters and found that, with the exception of Governance Structure and Management Systems elements, large unlisted companies had similar regulatory reporting requirements to listed companies. However, smaller unlisted companies had fewer requirements to report Profile and Economic elements. Finally, the influences of company ownership structure, non-financial reporting status, industrial sector, nationality and participation in voluntary initiatives on sustainability reporting practices were investigated. It was concluded that in order for public sustainability reporting to be a useful tool in driving sustainable development, focus needed to shift from ???best practice??? to ???common practice??? so that a critical mass of reporters is amassed to allow benchmarking of performance.

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Leander, Edh Angelica, and Moa Samuelsson. "Styrelsens inverkan på bolags CSR-rapportering : En kartläggande studie av large och mid cap-bolag på Nasdaq OMX Stockholm." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-53046.

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Inledning: I tidigare forskning har det framgått att styrelsen har en inverkan på bolags CSR- rapportering, eftersom styrelsen är med och utformar bolags CSR-strategier. Denna forskning har dock visat sig vara begränsad till att endast undersöka ett fåtal karaktärsdrag hos styrelsen, vilket motiverar en kartläggande studie av styrelsens karaktärsdrag och dess inverkan på bolags CSR-rapportering. Problemformulering: Vilka karaktärsdrag hos styrelsen samt styrelseledamöter påverkar bolagets CSR-rapportering? Syftet: Syftet med studien är att identifiera vilka karaktärsdrag hos styrelsen samt styrelseledamöter som påverkar bolagets CSR-rapportering. Metod: Studien har en deduktiv ansats och har utifrån befintliga studier och teorier skapat hypoteser. Hypoteserna har sedan testats med kvantitativ tvärsnittsdata. Det urval som studien grundar sig på är 109 bolag listade på Nasdaq OMX Stockholm (large och mid cap) år 2013. Studiens data har främst samlats in från bolags årsredovisningar och hemsidor. Resultat: Studiens resultat antyder att styrelseledamöter: med juridisk utbildning, som är oberoende ledamöter, arbetstagarrepresentanter har en positiv påverkan på bolags CSR- rapportering. Detsamma gäller för styrelsens storlek och styrelseordförandens ålder. Det till skillnad från när familjeägare sitter i styrelsen, vilket enligt resultaten hade en negativ inverkan på bolags CSR-rapportering. Studien visar att de strukturella karaktärsdragen hos styrelsen har störst inverkan på bolags CSR-rapportering, vilket bland annat indikerar att de intressen som ledamöter företräder inverkar på dess styrelsearbete. Vi jämförde även bolag som var listade på large och mid cap-listan för att se om det fanns några skillnader dem emellan. Testerna visade att flera demografiska karaktärsdrag var signifikanta i de mindre bolagen men inte i de större. Detta indikerar att CSR-rapporteringsmentaliteten som dessa karaktärsdrag tidigare bidragit med, till viss del blivit institutionaliserat i de större bolagen. Ytterligare ett resultat som studien visat är att denna typ av forskning i framtiden inte endast kan begränsa sig till en teori.
Introduction: Previous research has shown that the board of directors has an impact on the companies CSR-reporting, since the directors are a part of developing the company's CSR- strategies. This research, however, has proven to be limited to investigate only a few character traits of the board of directors, which justifies a survey of the board's characteristics and its impact on companies' CSR-reporting. Problem: Which character traits of the board and board members affect the company's CSR- reporting? Purpose: The purpose of the study is to identify the characteristics of the board and board members that affect the company's CSR-reporting. Method: The study adopts a deductive approach and the hypotheses are therefore based on existing studies and theories. The hypotheses that have been tested in this study are based on quantitative cross sectional data. The sample for this study is based on 109 companies listed on the Nasdaq OMX Stockholm (large and mid cap) in 2013. The data collected originates primarily from companies' annual reports and websites. Results: The results of this study show that those directors: with legal educations, that are independent, employee representatives have positive effects on companies’ CSR-reporting. The same applies to the size of the board and the age of the Chairman. These results are different from when family owners are members of the board, which has a negative impact on companies' CSR-reporting. The study also shows that the structural characteristics of the board have the greatest impact on companies' CSR-reporting, which, for example, indicates that the interests that the members represent have an impact on the board’s activities. We also compared companies listed on large and mid cap to see if there was any difference between the two. The test’s showed that several demographic characteristics had a significant impact in the smaller companies, but not in the larger companies. This indicates that the mentality of CSR-reporting that these traits previously assumed to contribute with, to some extent has become institutionalized in larger companies. Another result this study demonstrated was that future research regarding this relationship should not only limit itself to one theory.

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Ingesson, Lina, and Maria Rönnbäck. "Den integrerade rapporteringens påverkan på värderelevansen av den finansiella informationen : En kvanitativ studie av 280 företag i Sydafrika och Frankrike." Thesis, Högskolan i Gävle, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-25344.

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SAMMANFATTNING Titel: Den integrerade rapporteringens påverkan på värderelevansen av den finansiella informationen – En kvantitativ studie av 280 företag i Sydafrika och Frankrike Nivå: C-uppsats i ämnet företagsekonomi Författare: Lina Ingesson och Maria Rönnbäck Handledare: Jan Svanberg Datum: 2017 – september Syfte: Företags rapportering kring hållbarhetsarbete har ökat och många organisationer publicerar redan frivilligt allt mer hållbarhetsinformation, antingen som fristående rapport, eller integrerat med den finansiella rapporteringen. Förespråkare av den integrerade rapporteringen menar att denna förbättrar den finansiella rapporteringens användbarhet för investerare. Det föreligger en avsaknad av empiriskt material som styrker detta. Syftet med studien är därför att undersöka om en integrerad rapportering förbättrar värderelevansen av den finansiella informationen och därmed förstärker användbarheten för investerare. Metod: Denna studie utgår från ett positivistiskt vetenskapsteoretiskt perspektiv med en hypotetiskt-deduktiv ansats. Studien är av kvantitativt slag med en longitudinell design. De data som använts i undersökningen är av sekundär art och har hämtats från Thomson Reuters Datastream samt Thomson Reuters ASSET4. Statistikprogrammet IBM SPSS har använts för att genomföra analyserna. Resultat & slutsats: Studiens resultat visar att en integrerad rapportering delvis förbättrar värderelevansen av den finansiella informationen och därmed delvis förstärker användbarheten för investerare. Denna slutsats kan dras genom iakttagelsen att efter att finansiell information och information och hållbarhet genom lagstiftning integrerats i en rapport kan en signifikant ökning av värderelevansen av rörelseresultatet observeras. Förslag till fortsatt forskning: Vi uppmärksammar behov av vidare studier inom ett par områden: vi finner det motiverat med forskning som undersöker tillämpningen i Sydafrika respektive Frankrike var för sig för jämförelser och belysande av eventuella skillnader i institutionell kontext. Vi anser även att det vore intressant med en studie där värderelevansen av integrerad rapportering jämförs med värderelevansen av fristående hållbarhetsredovisning. Vidare forskning kan också studera effekterna på företags kapitalkostnad mer på djupet. Uppsatsens bidrag: Studien bidrar till att fylla det forskningsgap vår litteraturstudie identifierat genom att bidra med empiriska bevis på att värderelevansen av den finansiella informationen delvis förbättras genom en integrerad rapportering. Studien bidrar till redovisnings- och hållbarhetslitteraturen genom att indikera att sammanförande av ett företags finansiella information med tidigare separat och till stora delar icke bokförd hållbarhetsinformation ökar värderelevansen av rörelseresultatet. Studiens resultat kan intressera dels JSE, Euronext Paris och andra finansmarknader likväl som IIRC och reglerare inom redovisningsstandarder samt bidrar till den akademiska debatten om integrerad rapportering.
ABSTRACT Title: The impact of an integrated reporting on the value relevance of financial information. A quantitative study of 280 companies in South Africa and France. Level: Final assignment for Bachelor Degree in Business Administration Author: Lina Ingesson and Maria Rönnbäck Supervisor: Jan Svanberg Date: 2017 - September Aim: The number of companies reporting on sustainability performance has increased and many organizations already voluntarily publish more sustainability information, either as a stand-alone report or integrated with their financial reporting. Advocates of integrated reporting mean that such reporting will improve the usefulness of financial reporting for investors. There is however a lack of empirical evidence to support this. The aim of this study is, therefore, to investigate whether integrated reporting improves the value relevance of financial information, and thereby enhances the usefulness for investors. Method: The study is based upon a positivistic science theory perspective with a hypothetical deductive approach. The study is quantitative with a longitudinal design. The data used in the survey are secondary and are retrieved from Thomson Reuters Datastream and Thomson Reuters ASSET4. IBM SPSS Statistics is used to carry out the analysis. Result & Conclusions: The results of this study show that integrated reporting partially improves the value relevance of the financial information, and thereby partially enhances the usefulness for investors. From the observations, the conclusion can be drawn, that after financial information and sustainability information has been integrated into one report the value relevance of earnings significantly increases. Suggestions for future research: We find a need for future research in the following areas: we notice that research to investigate the application in South Africa and France each separately for comparison and highlighting of potential differences in institutional context is motivated. We also consider it interesting to study the value relevance of an integrated reporting compared to the value relevance of stand-alone sustainability reporting. Further research can also study the effects of companies’ capital costs more in depth. Contribution of the thesis: This study contributes to filling the research gap that our literature study has identified by contributing with empirical evidence that the value relevance of the financial information partially improves through integrated reporting. The study contributes to the accounting literature by indicating that bringing together a company’s financial information with earlier separate and not posted information on sustainability increases the value relevance of the earnings. The results of this study may be of interest to JSE, Euronext Paris and other capital markets as well as IIRC and regulators of accounting standards and contributes to the academic debate on integrated reporting.

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Lundberg, Jonathan, and Daniel Ek. "CSR reporting in the Banking Industry : A study of 10 Banks in Sweden (2012-2016)." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-39600.

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Background: Corporate social responsibility has received a lot of attention because of the impact that companies have on the society and the environment. EU is taking legislative measures to further increase the awareness and importance of CSR. The banking industry is often excluded from CSR discussions and research studies, due to the perception that the banking industry has a limited effect on CSR matters. Purpose: The purpose of this study is to investigate CSR reporting levels from Swedish banks. Furthermore, the impact of bank size, board size, and board diversity on CSR reporting level will be examined through hypotheses testing. Method: Data is collected from annual and sustainability reports of Swedish banks. Statistical tests are then conducted and analyzed by the authors. Conclusion: The results show that CSR reporting levels by the Swedish banks is increasing. There is a positive effect on CSR reporting level by bank size, and a negative effect by board diversity. No significant relationship could be found on board size.

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Pouzette, Anna, and Sofie Runhagen. "Hållbarhetsredovisning : En studie om hur statligt ägda företag arbetar med att integrera hållbarhetsfrågor i affärsverksamheten." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-21929.

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Syfte: Syftet med uppsatsen är att ta reda på hur statligt ägda företag arbetar med hållbarhetsfrågor och hur dessa förhåller sig till affärsverksamheten. Metod: Vi har i denna uppsats använt oss av en kvalitativ undersökningsstrategi. Vi har vidare genomfört kvalitativa intervjuer där vi har använt oss av en intervjuguide innehållande fyra ämnesområden som knyter an till uppsatsens frågeställning. Ämnesområdena är företagets mål, tillvägagångssätt och strategier, GRI:s ramverk samt hållbarhetsredovisningens effekter och framtidsutsikter. Empiri: Vi har samlat in vår empiri genom telefonintervjuer och intervjuer på plats hos de deltagande företagen i studien. De deltagande företagen i denna studie är Vattenfall, Teracom, SAS, Samhall, TeliaSonera, Green Cargo och PostNord där vi har träffat ansvariga inom hållbarhetsområden på respektive företag. Slutsats: Samtliga företag i studien har antingen påbörjat eller strävar efter att integrera hållbarhetsfrågorna i affärsverksamheten, vilket de anser är den enda vägen att gå. Det finns däremot skillnader på hur långt de olika företagen kommit med denna integration. Vi anser att om ett företag ska lyckas med detta så krävs tydliga mål och strategier.
Purpose: The purpose of this study is to find out of how state-owned companies work with sustainability issues and how they relate to business Methods: We have used a qualitative research approach. We have also conducted qualitative interviews where we have used an interview guide containing for subject areas, which are linked to the question of the study. The subjects are the goals for the company, practice and strategies, GRI´s framework and the effects and prospects of sustainability reporting Empirics: We have collected our empirical data through both telephone interviews and on-site interviews with the participating companies in the study. Participating companies in the study are Vattenfall, SAS, Samhall, TeliaSonera, Green Cargo and PostNord where we have met managers in sustainability from each company. Conclusion: All companies in the study have either started or strive to integrate sustainability into business operations, which they believe is the future way to go. However, there are differences in how far the different companies have come with this integration. We believe that if a company is to succeed in this, there must be clear goals and strategies.

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Márová, Klára. "Analýza aktivit Commerzbank AG v oblasti společenské odpovědnosti a návrhy na zlepšení." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-17915.

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The thesis deals with Corporate Social Responsibility (CSR). Theoretic part is focused on themes of sustainable development and corporate social responsibility. The focus is concentrated on G3 Standard of Global Reporting Initiative, that is used to make CSR report of Commerzbank AG in practical part. Fundamental part pays attention to chart Commerzbank AGs'activities in corporate social responsibility and improvement proposals.

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Khan, Choudhury Nafiz, and Awat Eftekhari. "Revising The Three Internal R's Of A CSR Organization." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-206699.

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CSR is a growing area but previous research has mainly focused on CSR in relation to financial results, society and other external factors. We found a gap in research as less research has been conducted on CSR efforts implications internally on organizations. The purpose of this paper is to contribute to the understanding of the practice of CSR in organizations. It does so by investigating what implications CSR efforts have on organizations internally in terms of reporting, roles and routines. Our literature review gave us different expectations in regards to the three main themes. We expected to see more rigorous reporting, the roles to be either narrowed or extended, and consequently, observe routines either as routines-as-activity or routines-as-rules. We conducted a case study based on five in-depth interviews, which were triangulated with 27 speed interviews, a survey answered by 62 respondents and analysis of official documentations. Our analysis concluded that changes had occurred in reporting, roles and routines. However, this study is limited to a structural perspective and thus, we suggest future studies to be conducted in a nonstructural perspective as well.

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Hansson, Philip, and Alexander Melltoft. "CSR-redovisning : Ett sätt för de svenska börsnoterade bolagen att utmärka sig." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-53048.

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Bakgrund och problemdiskussion: Allt fler företag redovisar information kring CSR i sina årsredovisningar. Där en stor del av tidigare studier utgått från att företag använder CSR-redovisningen på ett standardiserat sätt. Vilket kan förklaras av att CSR-standarders framväxt utgör en ram för hur företagen ska rapportera denna information. Samtidigt kan en ökad konkurrens leda till att företagen blir mer benägna att differentiera sig för att uppnå olika fördelar. Studier har även funnit att företagen använder sin CSR-redovisning på ett differentierat sätt. Därför kan det vara intressant att gå i en motsatt riktning gentemot merparten av tidigare studier och undersöka hur företagen kan använda CSR- redovisningen som en strategi. Där företagen kan implementera en viss strategi, genom att utmärka sig i sin CSR-redovisning och förmedla sitt CSR-arbete för sina intressenter på ett visst sätt. Det kan även vara intressant att undersöka hur karaktärsdragen hos företagets beslutsorgan (bolagsstämma, styrelse & Vd) påverkar hur företaget utmärker sig. Då tidigare studier visat att karaktärsdragen har en inverkan till vilka strategiska val ett företag fattar. Syfte: Syftet med studien är att identifiera hur de svenska börsnoterade bolagen väljer att utmärka sig i sin CSR-redovisning och undersöka vilka karaktärsdrag hos företagets beslutsorgan som kan tänkas ligga bakom detta strategiska val. Metod: Studien utgick från en abduktiv forskningsansats, där vi växelvis använt teori och empiri. Detta då dominerande bolagsstyrningsteorier tillsammans med subjektiva bedömningar från företagens årsredovisningar använts för att skapa en förståelse för hur företagen kan utmärka sig med sin CSR-redovisning. Därefter har en statistisk undersökning utförts, där datainsamlingen hämtats ifrån 183 företags årsredovisningar. Detta för att undersöka hur beslutsorganens karaktärsdrag kan kopplas till företagens sätt att utmärka sig i CSR-redovisningen. Resultat och slutsatser: Studien fann att företagen kan utmärka sig i sin CSR-redovisning enligt två olika kategorier, det vinstmaximerande och ansvarsfulla företaget. Det fanns å ena sidan företag som ville framstå mer lönsamt och i större grad fokusera på att tillfredsställa sina aktieägare. Å andra sidan fanns det företag som ville framstå som mer ansvarsfulla, med fokus på att skapa mervärde längs hela värdekedjan. Det visade sig även att karaktärsdragen ägarkoncentration, könsfördelning i styrelse, styrelsestorlek och Vd varaktighet har en inverkan för vilken strategi företagen väljer att utmärka sig enligt.
Background and problem: More and more companies report information about CSR in their annual reports. Where a large part of previous studies assumed that companies use CSR-reporting in a standardized way. Which can be explained by the emergence of CSR- standards which provides a framework for how companies should report this information. At the same time, increased competition may lead companies to become more prone to differentiate themselves, to obtain various benefits. Studies have also found that companies use their CSR-reports in a differentiated manner. Therefore, it might be interesting to go in an opposite direction and examine how companies can use the CSR- report as a strategy. Where companies through CSR-reporting can differentiate by using a certain strategy to communicate its CSR-work. It may also be interesting to investigate how the characteristics of the company's decision-making bodies (General Meeting, Board of directors & CEO) affect how the company differentiate. As previous studies have shown, characteristics have an impact to the strategic choices a company makes. Purpose: The purpose of the study is to identify how the Swedish listed companies choose to differentiate in their CSR-reporting and investigate the characteristics of the company's decision-making bodies who might be behind this strategic choice. Method: The study was based on an abductive research approach, where we alternately used theory and empirics. This is because the dominant corporate governance theories along with subjective assessments of the company's financial statements where used to create an understanding of how companies can differentiate within its CSR-reporting. A statistical study has also been made, where the data collection was gathered from 183 companies’ financial statements. To examine how the decision-making bodies characteristics can be linked to the way companies differentiate in their CSR-reporting. Result and conclusion: The study found that companies can differentiate in their CSR- reporting according to two different categories, the profit maximizing and responsible company. There was, on the one hand, companies that wanted to appear more profitable with a greater degree of focus on satisfying their shareholders. On the other hand, there were companies that wanted to seem more responsible, with a focus on creating added value along the entire value chain. It was also found that the characteristics of ownership concentration, gender distribution within the board, board size and duration of the CEO has an impact on what strategy the companies choose to differentiate in accordance with.

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Guenther, Edeltraud, Thomas Guenther, Frank Schiemann, and Gabriel Weber. "Stakeholder Relevance for Reporting: Explanatory Factors of Carbon Disclosure." Sage, 2016. https://tud.qucosa.de/id/qucosa%3A35436.

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Although stakeholder theory is widely accepted in environmental disclosure research, empirical evidence about the role of stakeholders in firms’ disclosure is still scarce. The authors address this issue for a setting of carbon disclosure. Our international sample comprises the Carbon Disclosure Project (CDP) Global 500, S&P 500, and FTSE 350 reports from 2008 to 2011, resulting in a total of 1,120 firms with 3,631 firm-year observations. The authors apply Tobit regressions to analyze the relationship between carbon disclosure and the relevance of the following stakeholder groups: government, general public, media, employees, and customers. Our results confirm that in addition to carbon performance, all stakeholders are associated with carbon disclosure. Only one stakeholder group (government) acts as a moderator for the relationship between carbon performance and carbon disclosure. Furthermore, the authors find that carbon performance but not the affiliation to a carbon-intensive industry acts as a moderator between stakeholder relevance and carbon disclosure.

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Nilsson, Anders, Katarina Kjellin, and Terese Sandström. "Corporate Social Responsibility : En studie av hur fem svenska företag följer Global Reporting Initiatives riktlinje." Thesis, Mittuniversitetet, Institutionen för samhällsvetenskap, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-7544.

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Den ökade globaliseringen och den stigande medvetenheten om hur vi påverkas av vår omvärld har gjort att fler företag insett vikten av att arbeta med hållbar utvecklig, inte bara ekonomiskt och inom företaget utan också för samhället där de verkar. 1994 myntades uttrycket ”The Tripple Bottom Line” av John Elkington. The Tripple Bottom Line innebär att företags prestationer ska mätas utifrån ekonomiska, miljömässiga och sociala grunder. Trenden är att rapportera dessa perspektiv i en hållbarhetsredovisning. Många företag väljer att göra hållbarhetsredovisningen i enlighet med Global Reporting Initiatives riktlinjer. Syftet med denna uppsats är att beskriva och förklara hur väl fem svenska företag följer GRI:s riktlinjer i deras hållbarhetsredovisning. För att uppfylla syftet har vi genomfört en fallstudie, vi har vidare gjort en kvalitativ innehållsanalys på de utvalda företagens hållbarhetsredovisningar. Samtliga företag i urvalet redovisar utvalda delar av GRI:s riktlinjer. Vi har i vår studie sett tendenser på att hållbarhetsredovisningar för företag i vissa branscher är mer omfattande än andra. Vidare är alla rekommendationer inte applicerbara för alla företag.

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Kvapilová, Tereza. "Koncepce CSR a její realizace u mobilních operátorů v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205641.

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The diploma thesis deals with the issue of corporate social responsibility among mobile operators in the Czech Republic. Its aim is to analyze the policies and practices of CSR among mobile operators in the Czech Republic and evaluate these activities in the economic, social and environmental area. The operational objective is to propose measures and solutions that would lead to the settlement of differences between the particular companies and the overall higher efficiency of CSR in the mobile sector. All based on the analysis of individual CSR activities and their subsequent comparison. The SWOT analysis of CSR in each company helps to compare them. The activities are described and compared within three pillars of corporate social responsibility.

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Håkansson, Frida, and Eric O'Neill. "Impact of corporate social responsibility (CSR) reporting and communicating on employee commitment: a local Swedish perspective." Thesis, Karlstads universitet, Handelshögskolan, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-45344.

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Blom, Elin, and Alexandra Larsson. "The non- straightforward link between anti-corruption and CSR-reporting : A study assessing the quality of CSR disclosure regarding anti-corruption of four Swedish banks." Thesis, Umeå universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-172917.

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In 2019, the two Swedish banks Swedbank and SEB was involved in what has been called one of the largest money laundry scandals. Money laundering is a critical sustainability issue for banks since their operations enable money from corrupt activities to be laundered into the financial system, hence diverts resources from education and health services. Corruption is a difficult topic to manage due to its invisible nature, making it hard to detect and measure compared to emissions or compliance with human rights. In the last decades, there has been an increasing demand for organizations to communicate their Corporate Social Responsibility (CSR) considerations. However, the flexibility allowed by standards and regulation in this area regarding what to disclose have been argued to undermine the reliability of CSR information. There have been discussions whether the banks had informed stakeholders about the anticorruption risks sufficiently, information that primarily should be communicated through sustainability and annual reports. Previous studies examining CSR reporting quality have found that companies present information in different ways, complicating a comparison of information. They have also found that such disclosure has been used as a strategy to highlight only the good work of a company and omit negative disclosures. This study examines the quality of CSR information that is communicated in annual and sustainability reports of the four largest banks operating in Sweden; Nordea, Handelsbanken, Swedbank, and SEB. Our focus is limited to disclosure about anti-corruption for which the Global reporting initiative (GRI) provides principles in terms of what they asses to be good content and quality. We will use these principles when structuring our categories in our qualitative content analysis with quantitative elements and when we analyse and make conclusions of our results regarding the quality. We use a content analysis model called the Consolidated Narrative Interrogation Model (CONI) which integrate both qualitative and quantitative measures of CSR reporting quality. Our result show that anti-corruption disclosure differs in terms of presentation structure, which requirements from GRI that are applied and how much information that is disclosed. The overall conclusion regarding its quality is that it does not meet the reporting quality principles stated in GRI 101: foundation. We find indications of strategic legitimacy in terms of how banks disclose anti-corruption activities which is critical for the overall reporting practise since its purpose it to constitute an accurate and reliable source of information to stakeholders.

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Hillenfjärd, Oskar, and Heidi Kaiser. "Hållbarhetsredovisning : En kvantitativ studie på företagsfaktorer som påverkarmängden CSR-upplysningar i svenska företag." Thesis, Södertörns högskola, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-36605.

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Idag förekommer det ett ökat tryck på företag att ta ett socialt ansvar, Corporate social responsibility (CSR). För att företag ska uppfattas som legitima måste de överensstämma med samhällets sociala normer, värderingar och förväntningar, vilket enligt legitimitetsteorin tros vara en stark drivkraft till att företag ökar sin omfattning kring frivilliga CSR-upplysningar. Begreppet CSR är nära relaterat till företagens ansvar i samhället som kan delas in i tre områden ekonomiskt-, miljömässigt- och socialt ansvarstagande. Gamerschlag, Möller och Verbeeten (2011) är några av många forskare som har studera varför tyska företag frivilligt ökar omfattningen på hållbarhetsredovisning i sina offentliga rapporter. Genom en kvantitativ undersökning på svenska börsnoterade företag är syftet att undersöka huruvida olika företagsfaktorer påverkar mängden CSR-upplysningar. För att beräkna mängden CSR-upplysningar har antalet nyckelord i företagens hållbarhetsrapportera räknats. Sambandet för den insamlade datan analyserades med en korrelationsanalys och en multipel regressionsanalys. De oberoende variablerna som undersöktes var lönsamhet, synlighet, ägarstruktur samt kontrollvariablerna storlek och branschtillhörighet. I den multipla regressionsanalysen finner vi ett signifikant positivt samband mellan mängden CSR-upplysningar och företagets synlighet samt ägarstrukturen. Denna studie kan inte tillstyrka att lönsamhet har något samband med mängden CSR-upplysningar.
Today there is an increasing amount of pressure on companies to take more social responsibility, often called Corporate social responsibility (CSR). In order for companies to be considered legitimate, they must comply with society's social norms, values and expectations, which, according to the legitimacy theory, is believed to be a strong driving force for companies to increase their scope for voluntary CSR disclosures. The term CSR is closely related to corporate responsibility in society, which can be divided into three areas of economic, environmental and social responsibility. Gamerschlag, Möller and Verbeeten (2011) are some of the many researchers who have studied why German companies voluntarily increase the scope of sustainability reporting in their public reports. Through a quantitative survey of Swedish publicly traded companies, the purpose of this study is to investigate whether different business determinants affect the amount of CSR information. To calculate the amount of CSR information, the number of keywords in the companies sustainability reports has been counted. All the collected data was analyzed by a correlation analysis and a multiple regression analysis. The independent variables investigated were profitability, visibility, ownership structure, and for control variables the study used size and industrial sector. The multiple regression analysis shows a significant positive correlation between the amount of CSR disclosures and the company's visibility as well as the ownership structure. This study can not assure that profitability is related to the amount of CSR information.

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Nováková, Hana. "Komparativní analýza přístupů ke konceptu společenské odpovědnosti firem (CSR)." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-71925.

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The theoretical part of the thesis focuses on analysis and evaluation of utilization of the corporate social responsibility concept. It describes in detail the sense and content of CSR reports, which are released annually. The work verifies hypothesis, that in the Czech environment the strategy is being implemented in a narrower sense than in developed countries. The practical part refers about results of a few international and national studies dedicated to comparison of the concept domestically and abroad. Previous studies confirm the main hypothesis; the CSR policy is immature in Czech Republic, but is rapidly expanding. The hypothesis is confirmed also by field research, which was performed in four Czech companies that implemented the CSR policy. It was found out that the firms do not use the strategy in its entire extent and issuing reports which would meet international standards is not considered to be a priority for them. The conclusion of the thesis incorporates the assessment of current situation and suggestions for changes.

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Källman, Therese, and Emmelie Lindberg. "CSR-rapportering - från legitimitet till marknadsinformation? : En jämförelse mellan redovisningslitteraturens och storföretagens motiv för hållbarhetsrapportering." Thesis, Högskolan i Gävle, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-23745.

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Syfte: Under de senaste åren har det skett ett fokusskifte i redovisningslitteraturen, från utgångspunkten att CSR-rapportering bedrivs för att vinna legitimitet och anseende, till att rapporteringen i huvudsak sker för att informera investerarna. Studiens syfte är att undersöka om motivet till CSR-rapportering på samma sätt som för litteraturen har förändrats i praktiken för företag mellan årtalen 2004-2014. Metod: Med grund i den positivistiska forskningsfilosofin har vår studie en hypotetiskt-deduktiv ansats med en deskriptiv-förklarande forskningsdesign och en longitudinell tidshorisont. I studien har vi använt oss av kvantitativ sekundärdata, insamlad från databasen Datastream. Studiens två urval har varit stora företag från å ena sidan USA och Kanada, å andra sidan 17 europeiska länder. Alla statistiska analyser - parade t-test och multipla regressioner - har utförts i statistikprogrammet SPSS. Resultat och slutsats: I vår första analys fann vi att det skett en signifikant ökning av CSR-rapporteringen mellan 2004 och 2014 för båda urvalsgrupperna. Våra två andra analyser visade på att legitimitetsmotivet hos företagen är oförändrat, medan styrkan på sambandet mellan CSR-rapportering och marknadsvärde är oförändrat eller har minskat i styrka, beroende på urvalskategori. Att en ökad rapportering inte nödvändigtvis leder till en ökad finansiell nytta, visar även det på att företag i praktiken inte följt samma motivskifte som litteraturen. Förslag till fortsatt forskning: Det område som tidigare studiers resultat skiljer sig mest kring är huruvida CSR-rapportering lönar sig ekonomiskt för företagen. Vår studie lämnar bidrag gällande detta, men mer studier behövs göras på området. Uppsatsens bidrag: Våra resultat visade att det fokusskifte som litteraturen genomgått inte motsvaras av ett skifte även i praktiken. Det är därmed lika viktigt för företagen med legitimitet 2014 som 2004. Vår första analys bidrar även med en kartläggning av rapporteringsomfattningen med över 630 observationer för två kontinenter. Slutligen bidrar vi med empiriska resultat som visar att CSR-rapportering korrelerar positivt med företagens marknadsvärde.
Title: CSR-reporting - from legitimacy towards market information? A comparison of the motives for sustainable reporting between accounting research and large corporations Aim: During recent years, there has been a shift in focus among accounting researchers, from the premise that CSR-reporting is primarily used for gaining legitimacy and a better reputation, towards the view that reporting is mainly used to inform investors. The aim of this study was to examine whether the motives for CSR-reporting for large corporations between the years 2004-2014, has shifted in the same way. Method: Our study has its basis in the philosophy of positivism, with a hypothetical-deductive approach and a descripto-explanatory purpose and a longitudinal time horizon. We have used quantitative secondary data from the database Datastream, from large companies in the US and Canada in one sample, and 17 European countries in the other sample. All our analyses - paired t-tests and multiple regressions - have been made using the statistical program SPSS. Result and conclusions: In our first analysis, we found that the CSR-reporting of the companies had increased significantly between the years 2004 and 2014. Our other two analyses showed that the companies’ motive for legitimacy was unchanged, while the strength of the correlation of the CSR-reporting and market value was unchanged or weakened, depending on the sample. Since an increase in reporting did not necessarily equal financial gain, these results also supported that the companies’ motive for reporting was not primarily about informing the market. Suggestions for future research: The area where the results of most previous studies differ most is whether CSR-reporting has any financial benefit for the company. Therefore, that area is still the one most in need of further studies. Contribution of the thesis: Our results showed that the accounting researcher’s shift in focus concerning the motives for CSR-reporting, did not correspond with a similar shift in the companies’ motives for reporting. Our first analysis also contributes with over 630 observations showing the extent of CSR-reporting in North America and Europe. Lastly, our study contributes with empirical data showing a positive correlation between CSR-reporting and market value.

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Efthymiadis, Šárka. "Společensky odpovědné podnikání. Případová studie." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-81359.

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The work is divided into two parts. The first part describes corporate social responsibility from a theoretical point of view. It includes different views on CSR, stakeholders, and deals with the impact of financial crisis on a number of CSR projects. The case study deals with social responsibility at Nike.It describes the different areas where Nike socially responsible business is conducted. Here I also describe the impact of the global financial crisis on the number of implemented CSR projects. Both theoretical and practical part of the work describe CSR reporting in detail.

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Kluc, Martin. "Systém managementu společenské odpovědnosti ve vybrané firmě." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264344.

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The aim of this thesis is to describe and evaluate the current situation of social responsibility in selected company (Prague Airport), and propose possible improvements based on identified responses via questionnaire. And also by analyzing report of corporate social responsibility issued by Prague Airport in comparison with the requirements of the Global Reporting Initiative version of the G4. In the first part are theoretically analyzed the basic features and principles of social responsibility, approaches to evaluation and mentioned trends in reporting. Then are described the specifics and development of air transport and the methodology used in the creation of the questionnaire. The practical part describes the current situation of corporate social responsibility at Prague Airport. Based on the survey and the analysis reports according to GRI Guidelines. In the conclusion, are the answers to the hypothesis written in the introduction and also suggested possible improvements.

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Holinková, Jana. "Analýza přístupu firem ke společenské odpovědnosti v porovnání s požadavky standardu Global Reporting Initiative." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-5255.

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The thesis deals with analysis of the quality of corporate social responsibility reports sampled from in Czech Republic seated organizations. First chaps concentrate on themes of sustainable development and corporate social responsibility (CSR). The thesis treats of individual instruments in the field of CSR (standards, approaches or codes). The focus is concentrated on G3 Standard of Global Reporting Initiative, which is crucial for the whole analysis. GRI Standard is internationally reputable instrument for CSR reporting. Before the analysis itself the thesis offers short view of researches in the sphere of sustainable development. CSR reporting is still not a common practice among organizations doing business in Czech Republic. There are some exceptions. What is the quality of CSR reports of firms who are in Czech Republic corporate social responsible? Fundamental part of the thesis is concentrated in the analysis of five CSR reports according to the statement of requirements of GRI Standard. From the analysis results some recommendation for firms who want to report abreast of GRI Standard.

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Dissertations / Theses on the topic 'CSR reporting'

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