Sammanfattning

In the contemporary business climate, sustainability and corporate social responsibility have emerged as pivotal topics, driven by an increasing societal consciousness regarding environmental issues and social justice. CSR involves companies taking responsibility for their impact on society. This study explores the motivating factors behind CSR implementation and how societal expectations influence companies' CSR agendas. The study aims to address the questions: What are the motivating factors behind CSR implementation in organizations? and What societal barriers exist for companies to participate in CSR initiatives? The theoretical framework of this study is based on theories of the observing, disciplinary power, and social acceleration. Previous research shows divided opinions on CSR regulation, with some advocating for voluntary measures while others call for stricter frameworks. There is a trend towards integrating CSR into business operations to enhance corporate profiles. Based on qualitative interviews, this study reveals that companies are motivated by economic factors and adherence to norms but face challenges with resource-intensive CSR reporting and adapting to a culture where environmental considerations are important to both internal and external stakeholders. Furthermore, the need to continuously adapt to the evolving societal expectations also poses a challenge. These findings highlight the complexity of CSR implementation and the changing dynamics between business operations and societal responsibility.

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