Corporate Social Responsibility: Anvendeligt for mellemstore virksomheder?

Anders Kappendrup

Studenteropgave: Kandidatafhandlinger


In 2009, it became compulsory for large businesses in Denmark to include and make a statement of Corporate Social Responsibility (CSR) in their annual reports. This has led to an increased focus on CSR and there have been many elaborations about the impact of CSR for large businesses. The subject of this Masters thesis is to analyze if CSR is applicable for medium-sized enterprises, in addition to large businesses. Based on the experiences which large businesses have gained, this thesis will illustrate the advantages and challenges in working with CSR. Furthermore it will be pointed out how the experiences can be transferred to medium-sized enterprises. As there is no broad knowledge about CSR in medium-sized enterprises in Denmark, interviews have been conducted with three medium-sized enterprises as part of this thesis. The three enterprises use CSR in their regular business behaviour, and their experiences will be used to evaluate if CSR is applicable for medium-sized enterprises. My research shows that it does pay for medium-sized enterprises to work with CSR, provided that the correct approach to the topic is ensured. This is secured by identifying the relevant CSR-subjects which have the biggest influence on stakeholders, and the biggest value for CSR-related areas like environment and social impact. Opening out in concrete targets will make it possible to measure the effect of the CSR-actions taken. As we cannot assume that the same circumstances would be valid for two different enterprises, it is important to consider the type of business and its position in the market. The plan of action for CSR activities must be adapted to every single enterprise and no ready-made guidelines can be stated for how a medium-sized enterprise will get the most benefit out of CSR. In conclusion, it could be a challenge to find the advantages to working with CSR, and often an investment in human resource, time, and money is required to realise a payoff. In the short term, it may not be an advantage to a medium-sized business to work with CSR, but with a long term vision, a medium-sized business will reap the benefits with a well-thought out and well-implemented CSR plan. Practicing CSR will build a solid foundation for a long lasting business, which will remain attractive for its stakeholders.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
Antal sider85