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How does the CSR engagement of CEO’s relate to TBL performance under the condition of a decentralized organizational structure?: An example of the largest German stock-listed corporations.
Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
Kristianstad University, Faculty of Business.
2019 (English)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Recently there has been a broad discussion with regards to Corporate Social Responsibility, its general purpose, and how it is publicly disclosed. The responsibilities for the engagement in CSR activities have been primarily vested with the CEO of organizations. Previous studies suggested an existing link between CEO’s CSR Engagement and TBL Performance. The dissertation aimed to explore the relationship between the CEO’s CSR Engagement and TBL Performance and to investigate the role of a decentralized organizational structure in this relation. A quantitative research approach in the form of archival data was carried out to measure CEO CSR Engagement and Decentralization of the 50 largest German stock-listed corporations by analyzing annual financial reports. Also, to measure total TBL Performance, media disclosure of the 50 largest German stock-listed corporations in the German newspaper Handelsblatt was analyzed. The results of the study showed that increased levels of the aspect Stakeholder Responsibility (a component of CEO CSR Engagement) positively impacted TBL Performance. Also, the study results indicated that a low level of Decentralization positively moderated the relationship between the aspect External Risk and Engagement (a component of CEO CSR Engagement) and TBL Performance. The dissertation extends already existing CEO leadership literature and measures organizational sustainability performance based on the concept of the Triple Bottom Line. Also, the application of organizational structure of Decentralization as a moderator between CEO CSR Engagement and TBL Performance contributes to already existing literature. By applying factor analysis to the CEO CSR related aspects to objectify the gathered data, this dissertation contributes methodologically.

Place, publisher, year, edition, pages
2019.
Keywords [en]
CEO CSR engagement, CSR, TBL performance, Organizational structure, Decentralization, CSR disclosure
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-19604OAI: oai:DiVA.org:hkr-19604DiVA, id: diva2:1333926
Educational program
MSc in Business Administration specialising in International Business and Marketing
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2019-07-05 Created: 2019-07-02 Last updated: 2019-07-05Bibliographically approved

Open Access in DiVA

fulltext(1899 kB)19 downloads
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File name FULLTEXT01.pdfFile size 1899 kBChecksum SHA-512
21808e5e5c5383c974b0764a6090a3b72bace11377962c9dcd9fa6e42b34de28fec0f1f9da51fa2b4b3392528595cd570c28f9698818fbfbecbda72fd031130b
Type fulltextMimetype application/pdf

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Avdelningen för ekonomiFaculty of Business
Economics and Business

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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