Corporate Social and Regional Responsibility - The View of Small and Medium-sized Enterprises

The objective of this research was to understand and describe what corpo-rate social and regional responsibility is in SMEs and define the meaning of these concepts to the community and region. Corporate social respon-sibility (CSR) creates a basis for regional responsibility. Regional respon-sibility is a new concept and this research examines it from SMEs’ view-point. This is a theoretical research and the aim is to create a theoretical framework of SMEs’ corporate social and regional responsibility. This framework supports the future research on the subject. The research results show that CSR of SMEs is practical, informal and dependent on the scarce resources of SMEs. CSR is a complex and deep concept and SMEs have their own way of interpreting it. It can be stated that CSR-practises in SMEs are closely connected to employment, envi-ronment, community and supply chain. The challenge is to find motivation to socially and regionally responsible behaviour in SMEs. Benefiting from responsible behaviour and the attitude of SME’s owner-manager are the key reasons for SMEs to involve in CSR and regional responsibility. The benefits of this involvement are for example improved image, reputation and market position. CSR can also be used in SMEs as risk management tool and in cost reduction. This study indicates also that creation of strate-gic partnerships, local government participation, a proper legal system and financial support are the basic issues which support CSR of SMEs. This research showed that regional responsibility of SMEs includes active participation in regional strategy processes, L&RED initiatives and regional philanthropy. For SMEs regional responsibility means good relationships with the community and other related stakeholders, involvement in L&RED initiatives and acting responsibly towards the operating environment. In SMEs’ case this means that they need to understand the benefits of this kind of involvement in order to take action and participate. As regional responsibility includes the relationships between firm and the community, it can be stated that regional responsibility extends CSR’s view of stakeholders and emphasises both, the regional stakeholders and public-private partnerships. Community engagement and responsible be-haviour towards community can be seen as a part of SMEs’ social and regional responsibility. This study indicates that social and regional re-sponsibility of SMEs have a significant influence on the community and region where they are located. Better local and regional relationships with regional and community actors are the positive impacts of social and re-gional responsibility of SMEs. Socially and regionally responsible behav-iour creates a more positive environment and deepens the involvement of SMEs to community and L&RED initiatives.

Development of corporate social responsibility in Finnish forest industry

The main objective of this thesis was to map the development of corporate social responsibility (CSR) in Finnish forest industry. The aim was to describe the development and find factors that explain the development. Another objective was to understand the influence of different stakeholders on the development as well as examine the development of CSR reporting. This qualitative case study used thematic interviews as the research method. The research data were collected by conducting 11 interviews among the case company representatives and stakeholders. Based on the research results, no single factor in the background of the phenomenon could be showed. Instead, CSR has developed in stages through its different dimensions. The main drivers of CSR turned out to be environmental organizations, customers and local communities. It can be concluded that the forest industry has taken CSR seriously for a long time, which has benefited the forest companies in many ways.

Web-based corporate social responsibility reporting

Due to concerns regarding globalisation and sustainable development, corporate social responsibility (CSR) is topical in the business context and in the field of accounting. The main objective of this study was to review previous academic literature in the field of CSR reporting and develop an insight into CSR reporting in the Web-based environment. The main purpose was to find out what Web-based CSR reporting is like and how companies are utilising the Internet to communicate on responsibility issues. I did not, however, collect empirical research data but limited my study into theoretical and descriptive examination. In order to create an insight into Web-based reporting, I examined the development, motives and current practices of CSR reporting. I concluded that the Internet is a unique, interactive communication channel that is used differently compared with annual reports. The amount of companies engaging in Web-based CSR reporting is increasing and the reporting practices in terms of e.g. content and accessibility of information vary. I also concluded that many companies have not yet discovered the true potential of the Web as an interactive communication medium.

Corporate Social Responsibility in Global Mining Industry

Corporate Social Responsibility is company’s interest and actions towards its environment and the society that the company takes from its free will, to give back to the community and environment. Corporate Social Responsibility is current topic as companies are challenged to take responsibility for their action, due to the constant tightening environmental legislations and raising pressure for transparency from the public. The objective of this Master’s Thesis research is to study if Corporate Social Responsibility affects suppliers’ brand image and mining companies’ buying decisions within global mining industry. The research method is qualitative and the research is conducted with secondary and primary research methods. The research aims to find out what are the implications of the research for the case company Larox. The objective is to answer to the question; how should case company Larox start to develop Corporate Social Responsibility (CSR) program of its own, and how the case company could benefit from CSR as a competitive advantage and what actions could be taken in the company marketing. Conclusions are drawn based on both the secondary and primary research results. Both of the researches imply that CSR is well present in the global mining industry, and that suppliers’ CSR policy has positive effect on company image, which positively affects company’s brand, and furthermore brand has a positive effect on mining companies buying decision. It can be concluded that indirectly CSR has an effect on buying decisions, and case company should consider developing a CSR program of its own.

Acid-base Balance and Oxidative Metabolism in Calcified Tissues

The calcified tissues, comprising bone and cartilage, are metabolically active tissues that bind and release calcium, bicarbonate and other substances according to systemic needs. Understanding the regulation of cellular metabolism in bone and cartilage is an important issue, since a link between the metabolism and diseases of these tissues is clear. An essential element in the function of bone-resorbing osteoclasts, namely regulation of bicarbonate transport, has not yet been thoroughly studied. Another example of an important but at the same time fairly unexplored subject of interest in this field is cartilage degeneration, an important determinant for development of osteoarthritis. The link between this and oxidative metabolism has rarely been studied. In this study, we have investigated the significance of bicarbonate transport in osteoclasts. We found that osteoclasts possess several potential proteins for bicarbonate transport, including carbonic anhydrase IV and XIV, and an electroneutral bicarbonate co-transporter NBCn1. We have also shown that inhibiting the function of these proteins has a significant impact on bone resorption and osteoclast morphology. Furthermore, we have explored oxidative metabolism in chondrocytes and found that carbonic anhydrase III (CA III), a protein linked to the prevention of protein oxidation in muscle cells, is also present in mouse chondrocytes, where its expression correlates with the presence of reactive oxygen species. Thus, our study provides novel information on the regulation of cellular metabolism in calcified tissues.

Att förstå det stora i det lilla : byskolan som pedagogik, kultur och struktur

I det lilla sammanhanget synliggörs de stora frågorna om både pedagogik, kultur och struktur och om samverkan mellan dem. Studiet av de minsta enheterna i den finländska utbildningen ger kunskap om det viktiga i pedagogiska relationer och i skolgemenskaper, men synliggör också samhällsskeendets inbyggda konflikter om mål och värderingar. Det övergripande syftet med studien är att fördjupa kunskapen om de små skolornas pedagogiska, kulturella och strukturella innebörd och betingelser. Genom djupintervjuer med 12 finlandssvenska lärare i byskolor med färre än 30 elever, analys av skolindragningsdebatt och utbildningspolitiska styrdokument, samt genom teoretiskt förankrade reflektioner skapas en förståelse av såväl lärares arbete och pedagogiska tänkande som skolans funktion i samhället. Avhandlingen byggs upp enligt ett hermeneutiskt och narrativt tänkande. I studien framkommer att byskollärares pedagogiska tänkande syftar till det enskilda barnets optimala och balanserade helhetsutveckling i en gemenskap, där det är centralt att finna den pedagogiska balansen och möjligheten inom kontinuum mellan bl.a. elevbemyndigande och beledsagande. De pedagogiska intentionerna bär syftet att ge rötter och vingar, samhörighet och frihet. I lärarnas beskrivningar uttrycks en sammanvävning mellan deras pedagogiska intentioner och de kontextuella möjligheterna att realisera dessa. Byskollärarna är bärare av en pedagogisk professionalitet som utvecklas i relation till arbetets betingelser. Det praktiska yrkeskunnandet innefattar en balansgång mellan å ena sidan systematik och organisering och å andra sidan flexibilitet och frihet. Att samma lärare handhar eleverna en lång tid är en pedagogisk möjlighet och utmaning. I lärarnas berättelser aktualiseras vad balansgången i en god pedagogisk relation innebär. Både lärare och elever fostras in i en särskild skolkultur och undervisningskultur, i en växelverkan. Yrkeskulturen präglas av olika former av samverkan, både med skolans hela personal som ett teamarbete och med lokalsamhället. Lärarna uttrycker god arbetstrivsel, men friheten och ansvaret i arbetet kan vara både stimulerande och betungande. I en metaanalys skapas teoretiska modeller för vad arbete i närhetens och litenhetens spänningsfält kan innebära och hur det kan påverka lärares professionella utveckling och ork. Den lilla byskolan relaterad till en större samhällskontext öppnar för frågor om vad kvalitet innebär och vilka värderingar som är riktgivande inom utbildningsplanering. Kampen för kontinuiteten i byskolans berättelse tolkas som en kamp för det lokala rummet, för gemenskap, existens, framtid, likvärdighet och trygghet. Kampen för byskolan är ett försvar av både lokal livskvalitet och pedagogisk kvalitet för den enskilde eleven. I det övergripande kulturella sammanhanget synliggörs motsättningar. Det verkar finnas en inbyggd konflikt i utbildningsplaneringens föresatser att samtidigt uppnå jämlikhet, kostnadseffektivitet och kvalitet. En teoretisk modell synliggör hur pedagogik, kultur och struktur samverkar inom utbildning/byskola och påverkar lärares och elevers handlingsutrymme.

Osakeyhtiölain maksukykyisyystestin sisältö ja tulkintaongelmat

Tämä Pro gradu -työ on lainopillinen selvitys maksukykyisyystestin sääntelystä ja tulkintaongelmista. Tavoitteena on selvittää maksukykyisyystestin sisältöä sekä esitellä ja analysoida erilaisia näkökantoja siitä, miten maksukykyisyystestiä on tulkittu. Testin mukaan osakeyhtiöstä ei saa jakaa varoja, jos jaosta päätettäessä tiedetään tai pitäisi tietää yhtiön olevan maksukyvytön tai varojenjaon aiheuttavan maksukyvyttömyyden. Maksukykyisyystestin avulla hallitaan osakeyhtiön varojenjakoa: maksukykyisyystesti on siis vain väline rajoittaa varojen jakamista. On monia tapoja jakaa varoja, mutta tässä tutkimuksessa keskitytään osingonjakoon. Tutkimusmenetelmänä on laadullinen tutkimus. Tarkastelen aihetta pääosin oikeustieteellisestä näkökulmasta, mutta tutkimus sivuaa myös liiketaloustieteellistä tutkimusmetodia, koska usein maksukykyisyystestiä on perusteltu taloudellisista lähtökohdista käsin ja taloudellisilla tunnusluvuilla. Juridisen tarkastelun muodostaa osakeyhtiölaki ja muita lakeja tarkastellaan vain siinä määrin, kuin ne välittömästi liittyvät maksukykyisyystestiin. Perimmäisenä tutkimuskysymyksenä on selvittää maksukyvyn arvioinnin ajankohta ja kenen vastuulla maksukykyisyystestin toteuttaminen lopulta on: onko se hallituksen, toimitusjohtajan vai osakkeenomistajan vastuulla? Etenkin hallituksen vastuuta ja sen suhdetta maksukykyisyystestiin on oleellista tarkastella, koska tutkimuksen kohteena ovat pörssiyhtiöt.

CORPORATE SOCIAL RESPONSIBILITY from theory into financial statement: UPM-Kymmene Oyj

For number of reasons social responsibility in corporations has become a more essential part of business operations than before. Corporate social responsibility (CSR) is dealt with different means and aspects but the overall effects it has on organisations performance, communication and underline actions is indisputable. The thesis describes corporate social responsibility and the main objective was to observe how corporate social responsibility has developed in our case company with answering to main research question how CSR reporting has evolved in UPM-Kymmene Oyj? In addition following questions were also addressed: Is there a monetary value of CSR? What does proficient CSR report consist of? What does corporate social responsibility consist of? Qualitative research method, content analysis to be precise, was chosen and excessive literature study performed to find the theoretical back ground to perform the empirical part of the study. Data for the empirical part was collected from UPM-Kymmene Oyj financial data and annual reports. The study shows that UPM-Kymmene Oyj engagement to CSR and reporting of CSR matter have improved due time but still few managerial implications could be found. UPM-Kymmene Oyj economic key figures are only building shareholder value and stakeholders are identified in very general level. Also CSR data is scattered all over the annual report which causes problems to readers. The scientific importance of this thesis arises from the profound way CSR has been addressed in a holistic manner. Thus it is giving a good basis to understand the underlying reasons of CSR from society towards the organisation and vice versa.

Corporate Social Responsibility in the Oil and Gas Industry: Environmental Management Systems as a Source of Sustainable Development

The environmental aspect of corporate social responsibility (CSR) expressed through the process of the EMS implementation in the oil and gas companies is identified as the main subject of this research. In the theoretical part, the basic attention is paid to justification of a link between CSR and environmental management. The achievement of sustainable competitive advantage as a result of environmental capital growth and inclusion of the socially responsible activities in the corporate strategy is another issue that is of special significance here. Besides, two basic forms of environmental management systems (environmental decision support systems and environmental information management systems) are explored and their role in effective stakeholder interaction is tackled. The most crucial benefits of EMS are also analyzed to underline its importance as a source of sustainable development. Further research is based on the survey of 51 sampled oil and gas companies (both publicly owned and state owned ones) originated from different countries all over the world and providing reports on sustainability issues in the open access. To analyze their approach to sustainable development, a specifically designed evaluation matrix with 37 indicators developed in accordance with the General Reporting Initiative (GRI) guidelines for non-financial reporting was prepared. Additionally, the quality of environmental information disclosure was measured on the basis of a quality – quantity matrix. According to results of research, oil and gas companies prefer implementing reactive measures to the costly and knowledge-intensive proactive techniques for elimination of the negative environmental impacts. Besides, it was identified that the environmental performance disclosure is mostly rather limited, so that the quality of non-financial reporting can be judged as quite insufficient. In spite of the fact that most of the oil and gas companies in the sample claim the EMS to be embedded currently in their structure, they often do not provide any details for the process of their implementation. As a potential for the further development of EMS, author mentions possible integration of their different forms in a single entity, extension of existing structure on the basis of consolidation of the structural and strategic precautions as well as development of a unified certification standard instead of several ones that exist today in order to enhance control on the EMS implementation.

Corporate responsibility guaranteed by dialogue? Examining the relationship between nongovernmental organizations and business

The main objective of this doctoral dissertation is to examine the relationship between non-governmental organizations and business in the context of academic discourse, corporate responsibility discourse, and stakeholder dialogue. More specifically, motivated by the increasing emphasis on stakeholder dialogue as a tool for corporate responsibility and accountability, the aim is to critically assess the role of stakeholder dialogue as a self-regulatory mechanism, in particular from the perspective of foreign direct investments. The study comprises two parts; an introductory essay containing the research objectives, theoretical foundations and methodological choices, and four research articles that address one sub-objective: 1) to review the literature on NGO-business relations in business and society, management, and international business journals from 1998–2007; 2) to critically analyze the academic discourse on NGO-business relations; 3) to analyze the problematic aspects of sustainable foreign direct investments as a conceptual construct; and 4) to analyze the problematic aspects of stakeholder dialogue in connection with a foreign direct investment. The ontological and epistemological foundations of this dissertation build on the social constructionist view of reality. The dialogue in this study is viewed as a legitimacy bargaining process that is actively shaped by societal parties in discourse. Similarly, articulations of ‘partnership’ and ‘adversarial’ in NGO-business relations in academic business and society discourse are viewed as competing hegemonic interventions in the field. More specifically, the methods applied in the articles are literature review (Article 1), discourse theory (Article 2), conceptual analysis (Article 3), and case study with document analysis (Article 4). This dissertation has three main arguments and contributions. First, it is argued that the potential of stakeholder dialogue as a tool for corporate responsibility and accountability is inherently limited in both contexts. Second, the study shows the power implications of privileging partnership oriented NGO-business relations over adversarial ones, and of placing business at the centre of governance discourse. The third contribution is methodological: a new way to analyze academic discourse is presented by focusing on the problem setting of an article.

En vårdvetenskaplig syntes mellan vårdandets ethos och vårdintensitet

This is a study in the field of caring science. The kinds of knowledge expansion and theoretical formation outlined in this thesis have a hypothetic-deductive design. The synthesizer of caring science between caring ethos and nursing intensity evolves through a hermeneutic movement between understanding and interpretation, in the dialectic tension between thesis and antithesis. The study had three main aims with corresponding research questions. The first aim was to deepen the understanding of caring ethos within the care of older people from the perspective of caring science. The second aim was to deepen the understanding of nursing intensity within the care of older people, again from the perspective of caring science. The third aim of the study was to create a theoretical model describing the synthesizer between the caring ethos and nursing intensity. The synthesizer of caring science between caring ethos and nursing intensity took place in a process of creativity, which resulted in six new patterns of interpretation. Good care is in constant movement and tension between the ethical and the unethical. In order to guarantee the older person of the future dignity, a caring community, and integrity in care, there is a need for an awareness of and responsibility for those entities than can become ethical problems and dilemmas. The model that describes the synthesizer between caring ethos and nursing intensity, consist of four cornerstones such as caring ethics, wishes and anticipations, an ethical manner in words and action, and ethical leadership. Good care based on the values dignity, a caring community, safety, and integrity, receive their legitimacy through ethical awareness, and consent among caregivers. Ethical awareness deepens the understanding of wishes and expectations that may arise as special needs. Care thus requires an awareness of the balance between the patient’s care need and optimal level of nursing intensity. An ethical leadership considers the needs of the patient and accepts nothing but a work situation where optimal nursing intensity and optimal resource allocation makes good care possible.

Sport-based corporate social responsibility in European professional football

In the past few decades, sport has become a major business with remarkable international reach. As part of the commercial sector of sport, professional sport is said to be intrinsically different from other businesses due to its unique characteristics, such as the peculiar economics and the intense loyalty of fans. Simultaneously with the growing business aspect, sport continues to have great social and cultural impacts on our society. Sport has also become an increasingly popular means of attending social problems due to its alleged suitability for such purposes and its popular appeal. A great number of actors in the professional sport industry have long been involved in socially responsible activities, many of which have been sport-related. While Corporate Social Responsibility (CSR) has been extensively studied in general, its role in the professional sport industry has received less attention in the academic research until recently. It has been argued that due to the unique characteristics of professional sport, CSR should also be studied in this particular context. The objective of this study was to contribute to filling the research gap and increase the understanding of CSR in the context of professional sport by examining sport-related CSR realized by professional football clubs in Europe. The theoretical part of this study leaned on previous literature about using sport as a means of attending social issues and the role of CSR in professional sport industry. The empirical part of the study was carried out through web site analyses and interviews. The clubs to be examined were chosen by using purposive sampling technique and taking into consideration the accessibility and suitability of information the clubs could offer. The method used for analyzing the data was qualitative content analysis. The empirical findings were largely in line with the theoretical framework of the study. The sportrelated CSR of the clubs was concentrated on teaching the participants diverse skills and values, improving their health, encouraging social inclusion, supporting disabled people, and promoting overall participation in sport. The clubs also emphasized the importance of local communities as targets of their CSR. CSR had been an integral part of the clubs’ activities from the beginning, but there were remarkable differences between large and small clubs in terms of structured organization and realization of their CSR. Measuring and evaluation of CSR appeared to be a challenge for most clubs regardless of their size and resources. The motives for the clubs to engage in CSR seemed to be related to the clubs’ values or to their stakeholders’ interests. In general, the clubs’ CSR went beyond what the society is likely to expect from them in legal or ethical sense.