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Evaluation of the impact of ownership structure on Environmental and Social performance: Evidence from Swedish companies
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2018 (English)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Corporate social responsibility (CSR) is widely discussed in the business community in terms of its effectiveness. However, studies of factors that can affect CSR are not so many. The purpose of this study is to evaluate of the impact of ownership structure on Environmental and Social performance. This study was conducted on the example of 174 cases among Swedish companies, listed on the Stockholm Stock Exchange, Environmental and Social performance, which was represented by the largest information provider Thomson Reuters. Using the experience of previous studies, a model of relationship between ownership structure and Environmental and Social performance was founded and a multiple regression analysis was performed.

The most significant result of the study, confirmed by previous empirical studies and theoretical literature, is the existence of a relationship between capital structure and CSR performance. Foreign investors, who came to the Swedish market, have a stable positive connection with performance. This form of ownership, like majority control, did not find sufficient evidence to the impact on Environmental and Social performance in this study. The Minority control and Joint Minority and Management control showed no influence on performance in Swedish companies.

Place, publisher, year, edition, pages
2018. , p. 53
Keywords [en]
Corporate Social Responsibility (CSR), Ownership structure, Agency theory, Stakeholder theory, Socioemotional wealth (SEW), Environmental Performance, Social Performance, Majority control, Minority control, Management control, Foreign ownership
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-75093OAI: oai:DiVA.org:lnu-75093DiVA, id: diva2:1214043
Subject / course
Business Administration - Management Accounting
Educational program
Corporate Governance - Accounting and Finance, Master Programme (one year), 60 credits
Supervisors
Examiners
Available from: 2018-06-15 Created: 2018-06-05 Last updated: 2018-06-15Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf