Change search
ReferencesLink to record
Permanent link

Direct link
Motivations for engaging in Corporate Social Responsibility Reporting: Comparative Study among Different Industries in Sweden
Stockholm University, Stockholm Resilience Centre.
2012 (English)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

The primary purpose of this thesis is to provide a better understanding of the motivations that lead companies to engage in CSR reporting practices and to explore how such practices differ among industries within Sweden. Furthermore, the study attempts to explain the phenomena from the perspective of stakeholder theory. To do so, the study adopts a semi-structured qualitative interview with four Swedish companies which are currently reporting CSR performance and four companies which are not reporting CSR performance in four industrial categories. The companies selected in the study were asked to explain what made them decide to issue CSR reports or do not.The results show that the most important motivating factors are increasing shareholder value and reputation management by means of CSR reporting. The motivations in CSR reporting of different industrial sectors in Sweden are found similar to the cases of the previous research except for environmentally-sensitive industry. When companies in this industry decide to start reporting they do so to be perceived as environmentally-responsible to a broad set of stakeholders. In the next step, companies recognize that it can be important to a more narrow range of stakeholders such as institutional investors.When applying a stakeholder strategy matrix, two industry groups − environmentally sensitive industry and corporate governance-issues-sensitive industry show that the practice of CSR reporting is to communicate with traditional stakeholders, specifically, the shareholders, not with multi-stakeholders. This means that motivations for companies to engage in CSR reporting are led by diversified interests of traditional stakeholders rather than diversified types of stakeholders (Freeman, 1984). On the other hand, the supply chain issues-sensitive industry employs CSR reports as a mean of defending potential risks so as to manage the relationship with multi-stakeholders. In an ethical issues-sensitive industry, a more important factor considers incorporating sustainability to be beneficial to business which indicates taking care of traditional stakeholders.

Place, publisher, year, edition, pages
2012. , 63 p.
Keyword [en]
Corporate Social Responsibility report, Sustainability report, Stakeholder, Stakeholder strategy, stakeholder strategy matrix
National Category
Social Sciences Interdisciplinary
URN: urn:nbn:se:su:diva-75959OAI: diva2:525164
Life Earth Science
Available from: 2012-05-07 Created: 2012-05-07 Last updated: 2012-05-09Bibliographically approved

Open Access in DiVA

fulltext(1000 kB)14960 downloads
File information
File name FULLTEXT02.pdfFile size 1000 kBChecksum SHA-512
Type fulltextMimetype application/pdf

By organisation
Stockholm Resilience Centre
Social Sciences Interdisciplinary

Search outside of DiVA

GoogleGoogle Scholar
Total: 14962 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 823 hits
ReferencesLink to record
Permanent link

Direct link