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CSR Evaluation and Sustainability Reporting: - The connection between integration and improvement
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2018 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

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.

Place, publisher, year, edition, pages
2018. , p. 55
Keywords [en]
Corporate social responsibility (CSR), Sustainability, Sustainability reporting, Evaluation, Integration, Improvement
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-355271OAI: oai:DiVA.org:uu-355271DiVA, id: diva2:1228266
Subject / course
Business Studies
Educational program
Master Programme in Business and Management
Examiners
Available from: 2018-06-28 Created: 2018-06-27 Last updated: 2018-06-28Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • ieee
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