Corporate Social Responsibility: : From theory to practice

Sammanfattning

This thesis examines how representatives of commercial banks that operate in Sweden interpret institutional pressures and translate them into corporate social responsibility (CSR) practices and communication. This study draws on institutional theory and Matten and Moon’s implicit/explicit CSR framework. The study explores how regulatory demands, stakeholder expectations and industry norms shape banks’ CSR-related actions and disclosures. The study adopts a qualitative research design with an abductive approach, using a multiple-case study strategy based on semi-structured interviews and analysis of public CSR and sustainability documents. By focusing on the processes of interpretation and translation, the thesis seeks to show how broad external pressures are adapted to the organisational context of commercial banking. It further investigates how CSR is framed not only as an ethical responsibility, but also as a matter of legitimacy, risk management, and strategic communication. The purpose of this study is to contribute to a deeper understanding of how CSR is constructed and communicated in the Swedish banking sector, and how institutional pressures shape both internal practices and external narratives. The findings suggest that CSR is not simply adopted into the organisation as a response to institutional pressures. It is instead translated through organisational identity, business logic, and the way the bank representatives interpret the pressures. Furthermore, the findings suggest that CSR has become more hybrid, with implicit responsibilities rooted in cultural expectations being combined with explicit regulation and formal disclosure of CSR practices.