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  • 1.
    Svensson, Jimmy
    Kristianstad University, School of Health and Society.
    Hur påverkar VD:n företagets CSR-redovisning?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The industrialization of the society the last centuries has led to a great increase of wealth in many countries. However, the progress has also brought damage upon ecosystems, land, air and water. Organizations that become big and powerful enough can also damage their social environment by ignoring issues concerning labor practices, human rights, society and product responsibility. Demands have risen for the companies to minimize their bad influence on the environment and the society. Because of this, CSR-disclosure has become a hot topic. The purpose of this study is to explain how the CEO affects CSR-disclosure.

    A deductive approach and a quantitative method has been used. Twelve hypothesis were developed from existing theory and then tested empirically. The hypothesis consider how the CEO-variables age, tenure, experience of the industry, ownership, bonus and gender affects CSR-disclosure.

    The study concludes that CEO-ownership is negatively correlated with CSR-disclosure and that CEO-tenure, CEO´s experience of the industry, age of CEO, CEO-bonus and CEO-gender does not affect CSR-disclosure. Even though theory proposed that CEO-ownership would be positively correlated with CSR-disclosure, the study finds that the correlation is negative. The study has discovered that the existing theories have to be further developed in order to explain how the CEO affects CSR-disclosure.

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