Begreppen ha?llbarhet och CSR, corporate social responsibility, ses ba?da som ett sa?tt fo?r ett fo?retag att ta socialt ansvar fo?r samha?llet och samtidigt minimera risker fo?r ova?ntade ha?ndelser. Bankernas roll i att bidra till en ha?llbar utveckling a?r betydande pa? grund av sin fo?rmedlande roll i ekonomin. Bankerna har en stor inverkan pa? den ekonomiska utvecklingen i va?rlden.

Denna studie fokuserar på företagsstorleks inverkan på sambandet mellan Corporate Social Responsibility (CSR) och Corporate Financial Performance (CFP). Huvudsyftet är att mäta om effekten av CSR på CFP skiljer sig mellan små och stora företag noterade på Nasdaq OMX Nordic Stockholm. Perioden som studeras är åren 2006-2009 samt år 2011. För att utröna om företagsstorlek har inverkan på sambandet tillämpas modererande regressionsanalys som går ut på att fastställa huruvida någon interaktionseffekt förekommer eller ej. Vi kontrollerar även för variablerna bransch och tid.

The increasing holdings by institutional investors have raised concerns about the institutions passive investment strategies and the implications for corporate governance. A way for investors to address moral hazard and opportunistic behaviour of management is to demand conservatism in accounting practices. This paper analyses the relation between institutional ownership and accounting conservatism in the Swedish market by studying firms on the Nasdaq OMX Stockholm over a three-year period. Furthermore, the study investigates whether ownership by institutions with high probability of monitoring managers leads to higher conservatism in financial reporting. To measure accounting conservatism this study uses the asymmetric timeliness measure developed by Basu (1997).

Background: Corporations are established and organized in order to create economic values for their owners and the main aim of every business enterprise is to be profitable and satisfy the financial expectations of their shareholders. However, corporate social responsibility focuses on the ethical aspects of corporate business in order to achieve the balance between the profitability and social responsibility. Nongovernmental organizations through their activities promote the respect for human rights and environmental care within the corporate world. Purpose and Scope: To make an in-depth study about the role of nongovernmental organizations regarding corporate social responsibility in order to increase the understanding of corporate social responsibility. Methodology: We used literature research for our thesis and we analysed the secondary data related to the corporate social responsibility.

Recent corporate challenges require effective communication in order to secure a company?s reputation. Companies as a result, need to be committed to a series of corporate social and environmental practices along with their financial commitments to their shareholders and investors. In fact, businesses are required to go above their ordinary operations and involve all potential stakeholders that can be affected by their strategies. Companies also need to communicate social, environmental and economic consequences of their activities along with their CSR commitments to their internal and external stakeholders in order to make a better corporate image and improve their market opportunities.

In recent years there have been many corporate scandals from environmental and social aspects. Corporate irresponsible behavior has led to major public discussions on responsibility and these pressures made that many companies wanting to show that they are working for a sustainable development by voluntarily reporting economic, environmental and social and social issues in the financial statement. They hope this will create credibility for the companies. In the current situation, there are a number of guidelines that companies can use to report sustainability. One of these is the GRI guidelines which is an international framework that covers many accounting areas and allows companies to compare their sustainability reports with other companies.The purpose of this study is to determine if all state-owned companies follows the government?s requirement that these companies must form a sustainability report under the GRI guidelines, and the sustainability report must be audited and certified by an outside party.

This study aims to investigate development and reasons behind sustainability reporting in large Swedish companies. By examining 15 companies? environmental and sustainability reports between the years 2000 and 2008, data was collected on matters such as frequency, scope and design. Identified trends were to a large extent in line with previous studies on international development; sustainability reporting is growing in several aspects. The authors have found one major reason for this development to be increasing requirements and expectations from stakeholders and a need for companies to legitimize their actions.

This study has a double purpose. First, it explores and maps out the use of quantitative key indicators in social performance reporting within a microfinance portfolio. This was done on behalf of Storebrand Asset Management, who would like to aggregate and report the social results of their microfinance investments to their customers. The study concludes that the extent of social reporting and types of indicators used varies, meaning that it is hard to aggregate data for use in further reporting. Thus, the work towards the goal of social reporting has only just begun.

ÄMNEVilken information om Corporate Social Responsibility lämnas i årsredovisningen av svenska företag? Hur följer företagen riktlinjerna Global Reporting Initiative och UN Global Compact? Vilka motiv kan företagen ha för att lämna information om CSR i årsredovisningen?SYFTESyftet är att rekapitulera studien ?Corporate Social Responsibility - vilken information lämnas i årsredovisningen av företagen på Stockholmsbörsens A-lista?, Göteborgs Universitet 2005, genom att kartlägga och jämföra CSR-redovisningen hos de företag från den dåvarande A- listan som idag är noterade på Stockholmsbörsen. Utifrån en utarbetad checklista skall undersökas vilken information som företag lämnar samt vilka skillnader som finns mellan företag och över tiden.GENOMFÖRANDEUndersökningen bygger på kvantitativ och kvalitativ innehållsanalys av årsredovisningar. Årsredovisningarna har analyserats efter en utarbetad checklista som bygger på indikatorer och principer från GRI och UN Global Compact.SLUTSATSERStudien visar att det råder stora skillnader mellan företag och den mängd CSR-information de publicerar i sin årsredovisning. Sedan 2004 har en svag ökning skett av mängden information som redovisas, denna ökning återfinns främst inom branschen industri.NYCKELORDCorporate Social Responsibility, Global Reporting Initiative, UN Global Compact, årsredovisning.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

To act responsible in relation to environmental, economic and social issues is a trend that is spreading among businesses and their investors. In order to assess business risks, ethical interested investors are calling for open, honest, clear CSR information that can be followed up in corporate sustainability reports. The ability to communicate about risks and to meet investors requests already in the business analytic process can save resources and increase the company?s profitability.The idea that companies should take responsibility for their impact on society from economic, environmental and social perspective is called Corporate Social Responsibility, CSR. In addition to CSR, there is another three-letter abbreviation in this context, PRI ? Principles for Responsible Investment ? which are principles, signed by ethically interested investors.

Corporate Social Responsibility has been defined as the responsibility towards stakeholders and the society in whole and the expression was founded in the 1950´s. Reporting in corporate social responsibility has been termed corporate social disclosure and has been divided into three areas: environment, ethics and human resources. The aim of this study is to explain variations in corporate social disclosure and the different media used by corporations to communicate these disclosures. A survey was conducted, which included all Swedish corporations listed on the Stockholm Stock Exchange, and all public-owned corporations. The results show that corporate characteristics such as size, industry and profitability can explain some of the variation in social disclosures and also have an effect on the extent and variation of the media used.

Year 1996 a new law was introduced in Sweden, the law of corporate restructuring, what purpose was to help companies in financial distress. Now, nine years later the procedure hasn?t been successful. This is what this thesis is trying to find out.This thesis main question is: What distinguishes the companies that have filed for a corporate restructuring, according to the financial position?The purpose of this thesis is to find out if key ratios can be used to distinguish the companies that filed for corporate restructuring.

Background: Following an increased awareness concerning social and environmental aspectsin society, more enterprises establish sustainability reports in order to inform theirstakeholders about the company?s sustainability duties. A previous study indicates that themetal sector is enjoying relatively limited increases in business opportunities and/or financialvalue of corporate responsibility. Another study suggests that there is a gap in expectationsbetween producers and users of sustainability reports due to an uncertainty regarding whatinformation such reports should contain and what audience such reports should target. Thequestion is whether or not a gap in expectations concerning sustainability reporting is acontributing factor to the limited increases in financial value in the metal sector?Purpose: The purpose of the study was to examine how a sustainability report should becarried out by a company in the steel industry given what information the company and thestakeholders consider as essential in a sustainability report.Methodology: To accomplish the purpose of the study, a deductive approach was used due tothe availability of suitable theories.

The process of economic globalization has in recent decades increased the power of multinational corporations. In recognition of their powerful position, corporations have begun to adopt Corporate Social Responsibility as a way of managing their social impact. Their interaction with the surrounding society reaches a peak when involved in large-scale projects, such as the Three Gorges Dam in China and the Narmada Valley Development Project in India. This essay analyses the concept of Corporate Social Responsibility in a comparative study between the two cases. By using current research, it focuses on the role of civil society for making Corporate Social Responsibility effective in developing countries.