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CSR i årsredovisningar: En studie av 50 svenska bolag
Örebro University, Örebro University School of Business.
Örebro University, Örebro University School of Business.
Örebro University, Örebro University School of Business.
2014 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

In today’s society, corporate social responsiveness have come to play a more important role to companies which have led to the fact that they no longer only are able to focus on financial results to satisfy society. Companies are expected to be responsible on matters that are not linked to their main area of work and affect them in a financial positive way. This study intends to focus on how companies work with social responsibility as a way of seeking legitimacy through the concept of Corporate Social Responsibility, CSR. The demands for transparency in the companies have increased, as a result of the public’s interest in how companies work with CSR and how they live up to society 's expectations. Due to the fact that annual reports are a major channel for external communication, they have come to be more extensive and are today more than just a financial report. Society’s values and standards has also affected businesses which have resulted in the increasingly trend to resemble each other. The fact that corporate structure and organization tend to be similar in companies aroused the question whether corporate communication of CSR also tend to be similar in companies. The purpose of this study was to enhance our knowledge of the communication of CSR and seek explanation to why the communication of CSR differs in annual reports. By using an analytic method developed by Ernst och Ernst, we studied 50 annual reports. The study was based on the frequency of 21 search categories. The frequency of these categories were then analyzed and presented in graphs. The empirical results showed that the communication of CSR followed similar patterns on a general level. Meanwhile, there were indications that showed some differences between industries. However this study also showed differences in certain industries where individual companies of the same size were different in the frequency of CSR communication.

Place, publisher, year, edition, pages
2014. , p. 28
Keywords [en]
Annual report, Communication, CSR, Legitimacy
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-34391OAI: oai:DiVA.org:oru-34391DiVA, id: diva2:706365
Subject / course
Företagsekonomi
Supervisors
Examiners
Available from: 2014-03-20 Created: 2014-03-20 Last updated: 2017-10-17Bibliographically approved

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CiteExportLink to record
Permanent link

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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