CSR-kommunikationen i tjänsteföretags årsredovisningar: En longitudinell studie av fyra banker
Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
Society is making increasing demands on companies and what information they have to report to the stakeholders. This has resulted that companies tend to disclose more and more information. The disclosure of information focuses on the companies’ responsibility towards the environment and society. Annual reports are an external communication channel that allows companies to disclose information to stakeholders, to help companies attain legitimacy. The purpose of this paper is to create an understanding on how service companies can strive for legitimacy through external reporting of CSR. Environmental and community issues are a subject that in recent years has attracted attention in the media. To answer the purpose a longitudinal case study has been conducted on the four major banks in Sweden. The case study was conducted through a discourse analysis and content analysis of the annual reports between the years 2004-2010 for each bank. Based on the annual reports signals were identified and grouped into categories (economic, environmental, labor practice and decent work, human rights, society and product responsibility) to show how the communication has changed and evolved. The paper will also examine the nature of the signal (positive, negative and neutral) to show how the banks accentuate information in the annual reports. The analysis of the categories shows that the banks focus on communicating the environmental, labor practice and decent work, society and product responsibility categories to the greatest extent. The categories economic and human rights are the two categories that have been communicated to the lesser extent in all banks and this indicates that the banks believe that these categories are less significant in order to achieve legitimacy. The analysis of the signals nature illustrates that the banks tend to communicate disclosed information that is positive or neutral and this shows that negative information can damage a company’s image and reputation. The paper illustrates that banks disclose information in order to show the stakeholders and society that the company takes an environmental responsibility in order to strive for a high level of legitimacy. Thus it can be inferred that signal theory and legitimacy theory has a connection because the banks use signals to strive for legitimacy.
Place, publisher, year, edition, pages
2013. , 86 p.
Social Behaviour Law
Samhälls-, beteendevetenskap, juridik, CSR, banker, signaler, årsredovisning
IdentifiersURN: urn:nbn:se:ltu:diva-55088Local ID: bfd8b975-6b2d-4b34-b54d-41d370e27a85OAI: oai:DiVA.org:ltu-55088DiVA: diva2:1028469
Subject / course
Student thesis, at least 30 credits
Business and Economics, master's level
Validerat; 20130924 (global_studentproject_submitter)2016-10-042016-10-04Bibliographically approved