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Prestationsmätning av Corporate social responsibility (CSR) för den interna styrningen: En kvalitativ studie
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Performance measurement of Corporate social responsibility (CSR) for internal control : A qualitative study (English)
Abstract [sv]

Sammanfattning

Titel: Prestationsmätning av Corporate social responsibility (CSR) för den interna styrningen – En kvalitativ studie

Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Josefine Walfridsson och Iman Yassin

Handledare: Tomas Källquist och Pär Vilhelmson

Datum: 2019 - januari

Syfte: Syftet är att skapa förståelse för hur verksamheter arbetar med att föra in CSR i sina interna prestationsmätningar.

Metod: Studien utgår från en hermeneutisk forskningstradition med en abduktiv ansats. Den teoretiska referensramen har byggts upp utifrån tidigare forskning. Det empiriska materialet har samlats in utifrån tio kvalitativa semistrukturerade intervjuer. Både teorin och empirin diskuteras sedan i en tematisk analys som följs av studiens resultat och bidrag.

Resultat: Prestationsmätningar av CSR används inte genomtänkt för den interna styrningen utan främst för att kunna rapportera CSR-prestationer externt som ett sätt att skapa transparens mot externa intressenter. Studien har visat att prestationsmätningar av CSR används för den interna styrningen i ett fåtal verksamheter men begränsat i majoriteten av de studerade verksamheterna.

Studiens bidrag: Studien bidrar med praktisk insikt kring prestationsmätningar av CSR i den interna styrningen, där det visar sig att fokus främst ligger på extern rapportering i praktiken. Den tidigare forskningen kring ämnet präglas av normativa studier. Där prestationsmätningar av CSR tycks gynna verksamheters interna styrning. En del tidigare forskningen indikerar att verksamheters fokus kring prestationsmätningar av CSR ligger på extern rapportering, vilket vår empiriska studie stödjer.

Förslag till vidare forskning: Förslag till vidare forskning är att göra flera kvaliativa studier kring prestationsmätningar av CSR i den interna styrningen eftersom det finns begränsat med studier inom området. Ett annat förslag är att forska kring hur verksamheter arbetar med att föra in CSR i sitt prestationsmätningssystem, som den tidigare forskningen benämner som SPMS.

Nyckelord: Performance measurement, Corporate social responsibility (CSR), Management accounting, Sustainability performance measurement system (SPMS)

Abstract [en]

Abstract

Title: Performance measurement of Corporate social responsibility (CSR) for internal control – A qualitative study

Level: Final assignment for Bachelor Degree in Business Administration

Authors: Josefine Walfridsson and Iman Yassin

Supervisor: Tomas Källquist and Pär Vilhelmson

Date: 2019 – January

 

Aim: The aim of this study is to create an understanding of how operations are working to introduce CSR into their internal performance measurements.

Method: The study is based on a hermenuetic research tradtition with an abductive approach. The theoretical framework has been built based on previous research. The empirical material has been collected based on ten qualitative semi-structured interviews. Both the theory and the empirics are then discussed in a thematic analysis that led to the study's results and contributions.

 

Results: Performance measurement of CSR is not used for management accounting purpose, but is primarily used for external reporting of CSR performance as a way of creating transparency towards external stakeholders. The study has indicated that performance measurement of CSR is used for management accounting purpose in few operations but limited in the majority of the operations studied.

 

Contribution of the thesis: The study contributes with practical insight into the performance measurements of CSR in operations management accounting, where it turns out that focus is mainly on external reporting in practice. The previous research on the subject is characterized by normative studies. Where performance measurements of CSR is described as very useful in the management accounting of operations. Furthermore the previous research indicates that performance measurements of CSR in operations mainly focus on external reporting, which our empirical study supports.

 

Suggestions for future research: Suggestions for future research is to do more empirical studies on performance measurements of CSR in the management accounting of operations, since there is few studies made in this area. Another suggestion is to do research in how operations work to bring CSR into their performance measurement system, as in the previous research is termed SPMS.

Keywords: Performance measurement, Corporate social responsibility (CSR), Management accounting, Sustainability performance measurement system (SPMS)

Place, publisher, year, edition, pages
2019. , p. 63
Keywords [en]
Performance measurement, Corporate social responsibility (CSR), Management accounting, Sustainability performance measurement system (SPMS)
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-29524OAI: oai:DiVA.org:hig-29524DiVA, id: diva2:1313284
Subject / course
Business administration
Educational program
Business administration
Presentation
(Swedish)
Supervisors
Examiners
Available from: 2019-06-17 Created: 2019-05-02 Last updated: 2019-06-17Bibliographically approved

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Examensarbete Josefine Walfridsson & Iman Yassin 2019(922 kB)29 downloads
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