Statens strategier for Corporate Social Responsibility

Søren Hornbek Toft

Studenteropgave: Kandidatafhandlinger


This thesis will describe the Danish government’s role in making Corporate Social Responsibility (CSR) more wide spread. CSR is a voluntary concept. Corporations are not forced to work with CSR. Still the Danish government tries to influence companies in the direction of more CSR. The question for this thesis is not why, but how this is done. How is it possible to make companies behave more socially responsible? By using Foucault's notion of governmentality, the thesis will explore what rationalities the government uses to steer companies in this direction. By applying neoliberal theory of indirect steering, the thesis will show how a disciplinary effort comes to light. This disciplinary effort is brought into play by two strategies of steering. The first one is to introduce the business case of CSR, and thereby making it a economically rational choice for companies to engage in. This is done by creating websites that help companies maneuver in what the topics are mostly used, and how it is possible to engage in these topics. Basically, these websites make it easier to work with CSR. On top of that, the government develops knowledge that proves the business case of CSR. CSR is in that sense a strategic tool that can help strengthen the bottom line. The second strategy the government uses to influence companies to engage in CSR, is by helping to create more transparency about companies CSR-work. This is mostly done by making it mandatory for larger businesses to communicate their work and initiates with CSR in the annual financial report. This reporting initiative doesn't force companies to engage in CSR, but it does force companies that doesn't engage in CSR to state this, and thereby making it possible for investors and other stakeholders to make decisions based on this information. In that sense, the government helps to strengthen the business case of CSR, by making information accessible about different companies effort to behave more responsible. These two strategies is meant to help create a foundation, based on economical rationality, that will voluntarily steer companies in the direction of CSR.

UddannelserCand.merc.fil Erhvervsøkonomi og Filosofi, (Kandidatuddannelse) Afsluttende afhandling
Antal sider76
VejledereChristian Garmann Johnsen