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CSR-redovisning i små och medelstora börsnoterade bolag: En studie om drivkrafter
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2016 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
CSR-reporting in listed small and medium enterprises : A study of the driving forces (English)
Abstract [sv]

Inledning: Corporate Social Responsibility (CSR) som en del av frivillig redovisning har kommit att bli omdiskuterat, främst i relation till större börsnoterade bolag. CSR, alltså bolags ekonomiska, sociala, etiska och filantropiska ansvar, och redovisning av detta ansvar, har det senaste decenniet kommit att bli viktigare och allt mer uppmärksammat även i små och medelstora (SMEs) börsnoterade bolag. Den stora skillnaden är att de erkända och beprövade teorierna som finns inom bolagsstyrning och CSR främst är applicerade och testade på stora bolag. Det betyder att det finns ett informationsgap inom forskningen som har lämnat frågan kring vilka teorier och drivkrafter det är som gör att börsnoterade SMEs väljer att öka sin redovisning utav CSR obesvarad.

Problemformulering: Kan drivkrafterna för att redovisa CSR i stora bolag även förklara vad som driver CSR-redovisning i börsnoterade SMEs i Sverige, och kan teorier inom bolagsstyrning förklara vad som driver denna vilja?

Syfte: Syftet med denna studie är att göra ett bidrag till den empiriska och teoretiska forskningen genom att försöka identifiera drivkrafterna bakom svenska börsnoterade SMEs vilja att redovisa CSR, och undersöka om erkända teorier inom bolagsstyrning kan förklara vad som driver denna vilja.

Metod: En förstudie har gjorts för att identifiera omfattningen av populationen i studien. En innehållsanalys har gjorts på 133 årsredovisningar. Därefter gjordes en kvantitativ tvärsnittsstudie.

Resultat: Resultatet visar att det finns ett negativt samband mellan erhållen kredittid och CSR-redovisning i börsnoterade SMEs i Sverige. Resultatet tyder också på att det skulle kunna finnas ett samband mellan vilken bransch bolaget befinner sig i och mängden CSR-redovisning i börsnoterade SMEs i Sverige.

Abstract [en]

Introduction: Corporate Social Responsibility (CSR) as a part of voluntary reporting has become widely discussed in relation to large listed companies. But CSR, with other words a companies' economic, social, ethical and philanthropic responsibility, and reporting of this responsibility, the last decade has become more important and more attention have been paid to listed small and medium-sized (SMEs) enterprises. The big difference is that the established and proven theories that exist in corporate governance and CSR are mainly applied and tested on large enterprises. This means that there is an information gap in research, that has left the question which theories and motivations it is that makes listed SMEs choose to increase their CSR reporting unanswered.

Problematisation: Can drivers to report CSR in large companies also explain what drives CSR reporting in listed SMEs in Sweden, and can theories of corporate governance be used to explain what drives this desire?

Purpose: The purpose of this study is to make a contribution to the empirical and theoretical research by trying to identify the driving forces behind Swedish listed SMEs will to report CSR, and examine if the recognized theories of corporate governance can explain what drives this desire.

Method: A preliminary study was made to identify the extent of the study population. A content analysis was performed on 133 annual reports. Then, a quantitative cross-sectional study was made.

Results: The result shows that there is a negative correlation between the received period of credit and CSR reporting for listed SMEs in Sweden. The results also suggest that there could be a connection between what industry the company is in and the amount of CSR reporting for listed SMEs in Sweden.

Place, publisher, year, edition, pages
2016. , 155 p.
Keyword [sv]
CSR-redovisning, Drivkrafter
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-56495OAI: oai:DiVA.org:lnu-56495DiVA: diva2:970581
Subject / course
Business Administration - Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2016-09-19 Created: 2016-09-13 Last updated: 2016-09-19Bibliographically approved

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