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CSR Reporting on NASDAQ OMX Stockholm: A Study of the Frequency of Disclosures Regarding CSR and CSR Standards
Jönköping University, Jönköping International Business School, JIBS, Business Administration.
Jönköping University, Jönköping International Business School, JIBS, Business Administration.
2013 (English)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

Purpose – The purpose of this study is to examine the 252 companies listed on NASDAQ OMX Stockholm, to see how many that, for the financial year of 2011 or 2011/2012, disclose information regarding CSR and CSR standards. Further the study evaluates if the disclosed information is affected by the size of a company, defined by cap size, or the industry.

Method – This study examines annual reports and CSR reports published by the companies listed on NASDAQ OMX Stockholm.

Results – The majority of the examined companies disclose information about CSR. Disclosures regarding CSR are more common among large cap companies, and companies belonging to the basic materials, consumer goods, consumer services, oil and gas, and telecommunications industries. The examined companies commonly adhere to GRI, ISO 14001, UN Global Compact, ISO 9001, CDP, the OECD Guidelines for Multinational Enterprises, the UN Universal Declaration on Human Rights, ISO 26000, and the UN Guiding Principles on Business and Human Rights. Large cap companies, and companies within the basic materials, consumer goods, industrials, and telecommunications industries, more frequently adhere to different CSR standards.

Research limitations – This study is restricted to Swedish listed companies and the use of secondary data.

Originality/value – Little or no research has been done on the CSR standards Swedish listed companies work with. This study aims to fill this gap, and examine if Swedish listed companies work with different CSR standards, something governmental bodies advocate companies should do.

Place, publisher, year, edition, pages
2013. , 57 p.
Keyword [en]
CSR, legitimacy theory, UN Global Compact, OECD Guidelines, ISO, GRI, CDP
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-21288OAI: oai:DiVA.org:hj-21288DiVA: diva2:624210
Subject / course
IHH, Business Administration
Presentation
2013-05-29, B4221, 10:00 (English)
Supervisors
Examiners
Available from: 2013-06-24 Created: 2013-05-30 Last updated: 2013-06-24Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • 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