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Corporate Social Responsibility (CSR) disclosure in Annual Reports of Public Municipal Housing Companies in Sweden
Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
2017 (Engelska)Konferensbidrag, Enbart muntlig presentation (Övrigt vetenskapligt)
Abstract [en]

Purpose: The purpose of this paper is to analyze the degree to which, and with what apparent intent, Corporate Social Responsibility (CSR) is disclosed in Swedish Public Municipal Housing companies’ (PMHC) annual reports.

Method: Although exploratory, the research uses a statistical approach to quantitatively assess four research questions developed to guide the research from a random sample of 50 firms from an industry population of 263 companies.  The development depends upon a content analysis with qualitative assessment of the annual reports and utilizes NVivo software to analyze information. The framework for the content analysis is based on Clarkson et al. (2008) environmental index and Sutantoputra (2009) social index. In turn, they are based on the Global Reporting Initiative (GRI).

Findings: This study brings new information about CSR disclosure in the annual reports for PMHCs. Results suggest that PMHCs tend universally to include CSR material in their annual reports.  Based on a random sample of 50 PMHC all had some citations, seven being the minimum.  Further, there was a relationship between environmental and social citations.

Research limitations/implications: The study is based on annual reports from 2014 and only limited companies were included in the study. Nevertheless, every annual report that was reviewed contained CSR information, which shows that it is important to organizations.  Future studies could be done on another type of housing, for example privately owned rental properties. Another suggestion is to do a follow up study on this population to see if CSR reporting has increased. The framework could also be used to review CSR on another official document, for example the business plan.

Practical implications:  The study puts a spotlight on CSR in annual reports, both for PMHCs but also for other industries. This could lead to more CSR being integrated into annual reports in the future.

Originality/value: This is the first attempt to report on the status of Corporate Social Responsibility (CSR) in Swedish Municipal Public Housing, which tends to be of interest in the global housing sector. Participants in public housing, as either managers, residents or academics should value these results. This study is also relevant for those studying or working with CSR since it is an industry specific study that has not been performed before.

Ort, förlag, år, upplaga, sidor
2017.
Nyckelord [en]
Corporate Social Responsibility (CSR), Public Municipal Housing Company (PMHC), Sustainability, Annual Reports, Sweden, Global Reporting Initiative (GRI), Content analysis, Environmental, Social
Nationell ämneskategori
Ekonomi och näringsliv
Forskningsämne
företagsekonomi
Identifikatorer
URN: urn:nbn:se:umu:diva-138668OAI: oai:DiVA.org:umu-138668DiVA, id: diva2:1136308
Konferens
NFF 2017: 24th Nordic Academy of Management Conference, Bodö, Norway, August 23-25, 2017
Tillgänglig från: 2017-08-27 Skapad: 2017-08-27 Senast uppdaterad: 2019-06-25Bibliografiskt granskad

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Långström, SofiaLindbergh, LarsWilson, Timothy

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