SOCIAL SUSTAIABILITY IN MULTINATIONAL ENTERPRISES: a multiple case study of csr reports
Author
Shikhanoor, Moushumi
Term
4. term
Publication year
2022
Submitted on
2022-01-03
Pages
60
Abstract
Virksomheders samfundsansvar (CSR) får stadig større opmærksomhed. CSR dækker økonomiske, sociale og miljømæssige forhold, men den sociale dimension er ofte uklart defineret, hvilket gør den svær at omsætte til konkrete handlinger og målinger. Dette speciale undersøger, hvordan multinationale virksomheder (MNE'er) definerer og formidler social bæredygtighed i deres CSR-rapporter. Med et multiple case study af fem MNE'er anvendes principper for social bæredygtighed (SSP) (Sundhed, Indflydelse, Kompetence, Upartiskhed og Meningsskabelse) som den primære analytiske ramme. Analysen er desuden guidet af FN's verdensmål (SDG'er), den tredobbelte bundlinje (mennesker, planet, profit) og Global Reporting Initiative (GRI) rapporteringsstandarder.
Corporate social responsibility (CSR) is receiving growing attention. CSR spans economic, social, and environmental aspects, but the social dimension is often loosely defined, making it hard for companies to translate into concrete actions and measurements. This thesis investigates how multinational enterprises (MNEs) define and communicate social sustainability in their CSR reports. Using a multiple case study of five MNEs, the study applies the social sustainability principles (SSP) (Health, Influence, Competence, Impartiality, and Meaning-making) as the main analytical lens. The review is further guided by the UN Sustainable Development Goals (SDGs), the Triple Bottom Line (people, planet, profit), and the Global Reporting Initiative (GRI) reporting standards.
[This summary has been rewritten with the help of AI based on the project's original abstract]
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