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Finanskrisens påverkan på CSR-arbetet i svenska banker: En undersökning ur ett ekonomiskt, miljömässigt och socialt perspektiv
University West, Department of Economics and IT, Division of Business Administration.
University West, Department of Economics and IT, Division of Business Administration.
2016 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
The financial crisis impact on CSR-reports of Swedish banks : an examination from an economic, environmental and social perspective (English)
Abstract [sv]

Hållbarhetsredovisning och corporate social responsibility (CSR) är två begrepp som har fått ett ökat fokus de senaste åren, inte minst inom banksektorn. Under år 2007 och 2008 drabbades bankerna av den största finansiella krisen sedan den stora depressionen på 1930-talet, vilket skakade om den globala ekonomin. Med stöd av tidigare forskning identifierades en kunskapslucka. Baserat på detta var syftet med studien att öka förståelsen för CSR-arbetet innan, under och efter finanskrisen år 2008 i fyra svenska banker för att undersöka hur finanskrisen påverkade drivkrafterna bakom CSR-arbetet. Undersökningen fokuserade på att studera hur denna utveckling sett ut inom de tre beståndsdelarna i CSR, vilka är ekonomiskt, miljömässigt och socialt.

För att besvara syftet innefattade den teoretiska referensramen följande avsnitt: Corporate social responsibility, triple bottom line, hållbarhetsredovisningar, intressentteorin, legitimitetsteorin samt finanskrisen. Studien baserades på en kvalitativ och kvantitativ innehållsanalys som grundar sig i granskning av årsredovisningar och hållbarhetsrapporter. Vid utformning av empirin har varje bank granskats utifrån de tre beståndsdelarna inom CSR. Vidare har huvudpunkterna beskrivits ur varje banks rapportering från 2005 till 2010. Studien visade att de tre perspektiven fick olika stor uppmärksamhet i bankernas CSR-rapportering, där det sociala ansvaret tog störst plats. Det ekonomiska perspektivet var det som fick minst fokus vilket kan bero på att bankerna redovisar sin finansiella information i årsredovisningarna. Analysavsnittet visade både likheter och skillnader med den tidigare forskning som finns inom ämnet jämfört med den information bankerna redovisade. Bland annat är det viktigt för bankerna att ta hänsyn till samhällets värderingar vilket kan generera en hög legitimitet.

Abstract [en]

Sustainability and corporate social responsibility (CSR) are two concepts that have received great attention in recent years, not least in the banking industry. In year 2007 and 2008, banks were hit by the largest financial crisis since the Great Depression of 1930, which shook the global economy. Based on previous studies, a knowledge gap was identified. Based on this, the purpose of the study was to increase understanding of CSR work before, during and after the financial crisis of 2008 in four Swedish banks to examine how the crisis affected the motives of CSR work. The survey focused on studying the three components of CSR, which are economically, environmentally and socially, and how they developed.

To answer the purpose the theoretical framework included following sections: Corporate social responsibility, triple bottom line, sustainability reports, interest theory, legitimacy theory and the financial crisis. The study was based on a qualitative and quantitative content analysis based on examination of the annual reports and sustainability reports. In designing the empirical data each banks annual reports were reviewed on the basis of the three components of CSR. Furthermore, the main points of each bank's reporting from 2005 to 2010 were described. The study showed that the three perspectives were given different attention in the banks' CSR reporting, where the social responsibility were more visible than the other perspectives. The economic perspective received the least focus that may be due to that the banks report their financial information in the annual reports. The analysis shows clearly that much of the previous reasearch is consistent with the information that banks provide in their reports. Among other things, it is important for banks to take into account the values of society that may generates a high degree of legitimacy.

Place, publisher, year, edition, pages
2016. , 48 p.
Keyword [en]
Corporate social responsibility, financial crisis, sustainability reporting, stakeholder theory and legitimacy theory
Keyword [sv]
Corporate social responsibility, finanskris, hållbarhetsrapporter, intressentteorin och legitimitetsteorin
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hv:diva-9522Local ID: EXC504OAI: oai:DiVA.org:hv-9522DiVA: diva2:947274
Subject / course
Business administration
Educational program
Ekonomprogrammet
Supervisors
Examiners
Available from: 2016-07-10 Created: 2016-07-07 Last updated: 2016-07-10Bibliographically approved

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