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Relationen mellan styrelsens diversitet, innovativa företag och hållbarhetsredovisningens sociala aspekter
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
2015 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Studiens syfte är att beskriva och statistiskt analysera relationen mellan styrelsens diversitet och hållbarhetsredovisningen med innovativa företag som medierande variabel. Då en hållbarhetsredovisning utgörs av flera kategorier fokuserar studien på de sociala aspekterna: produktansvar, arbetsförhållanden och arbetsvillkor, organisationens roll i samhället och mänskliga rättigheter. För att uppnå studiens syfte har en kvantitativ studie med deduktiv ansats utförts. Data har samlats in från GRIs (Global reporting initiative) databas där totalt202 multinationella företag som redovisat enligt GRIs senaste rekommendationer har hämtats och utgjort studiens urval. Data har analyserats med hjälp av en strukturell ekvationsmodell och en stiganalys. Resultatet indikerar att det finns positiva samband mellan diversitet i styrelsen, vad gäller utbildning och kön, och innovativa företag. Vidare pekar studien på samband mellan innovativa företag och redovisning av samtliga sociala aspekter utom produktansvar. De starkaste sambanden finns mellan redovisning av de olika sociala aspekterna i hållbarhetsredovisningen. Den medierande effekten av innovativa företag är lägre i studien än förväntat.

Abstract [en]

The purpose of this study is to describe and statistically analyse the relationship between the board diversity and CSD (corporate social disclosure) with innovative firms as mediating variable. As a CSD contains several categories this study focuses on the social aspects: product responsibility, labour practices and decent work, society and human rights. In order to achieve the study's purpose, a quantitative study with deductive approach has been carried out. Data have been collected from the GRI (Global reporting initiative) database in which atotal of 202 multinational firms, which have outlined their CSD according to the most recent recommendations made by GRI, have been derived and thereby formed the study's sample. Data have been analysed by means of a structural equation model and a path analysis. The result indicates that there is a positive relation between board diversity, in terms of education and gender, and innovative firms. Furthermore, the study indicates a relation between innovative firms and CSD regarding all social aspects except product responsibility. Thestrongest relation exists between the various social aspects in the CSD. The mediating effect of innovative firms is lower than expected in the study.

Place, publisher, year, edition, pages
2015. , 37 p.
Keyword [en]
Corporate governance, board of directors, diversity, innovation, innovative firms, corporate social responsibility, CSR, CSD, social aspects, GRI, SEM, structural equation model, path analysis
Keyword [sv]
Styrelse, diversitet, innovation, innovativa företag, hållbarhetsredovisning, CSR, sociala aspekter, GRI, SEM, strukturell ekvationsmodell, stiganalys
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-27583OAI: oai:DiVA.org:miun-27583DiVA: diva2:926111
Subject / course
Business Administration FE1
Educational program
BSc Programme in Business and Economics SEKOG 180 higher education credits
Supervisors
Examiners
Available from: 2016-05-04 Created: 2016-05-04 Last updated: 2017-11-29Bibliographically approved

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