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CSR och företags lönsamhet: En kvantitativ studie av börsnoterade bolag på Stockholmsbörsen
University of Borås, Faculty of Textiles, Engineering and Business.
University of Borås, Faculty of Textiles, Engineering and Business.
2023 (Swedish)Independent thesis Advanced level (degree of Master (Two Years)), 240 HE creditsStudent thesisAlternative title
CSR and Firm Profitability : A quantitative study of Listed Companies on the Stockholm Stock Exchange (English)
Abstract [sv]

Denna studie undersöker hur företagens sociala ansvar (CSR) påverkar lönsamheten genom att undersöka hur CSR Strategy Score påverkar svenska börsnoterade bolag på Stockholmsbörsen under perioden 2016-2019. En deduktiv forskningsmetod används, där befintliga teorier och hypoteser testas empiriskt genom datainsamling. Resultaten visar en neutral koppling mellan CSR-strategins score och lönsamhet under hela perioden som undersökts, samt ingen säker trend på att lönsamheten ökar över tid. Studien visade ingen tydlig skillnad mellan lönsamhetsmåtten ROA och ROE under undersökningsperioden på hur dessa kan påverkas av CSR. Resultaten förkastar hypotesen om att sambandet mellan CSR och lönsamhet är marginellt starkare inom företag med högre CSR-poäng. Denna studie bidrar till forskningsområdet genom att ge en samlad insikt i ämnet och bygger vidare på tidigare forskning inom området.

Abstract [en]

This study examines how corporate social responsibility (CSR) affects profitability by examining how the CSR Strategy Score affects Swedish listed companies on the Stockholm Stock Exchange during the period 2016-2019. A deductive research method is used, where existing theories and hypotheses are tested empirically through data collection. The results show a neutral connection between the CSR strategy's score and profitability throughout the period examined, and no certain trend that profitability increases over time. The study showed no clear difference between the profitability measures ROA and ROE during the investigation period on how these can be affected by CSR. The results reject the hypothesis that the relationship between CSR and profitability is marginally stronger in companies with higher CSR scores. This study contributes to the research area by providing a collective insight into the subject and builds on previous research in the area. 

Place, publisher, year, edition, pages
2023.
Keywords [en]
Keywords: CSR, profitability, market value, ROA and ROE
Keywords [sv]
Nyckelord: CSR, lönsamhet, börsvärde, ROA och ROE.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hb:diva-29984OAI: oai:DiVA.org:hb-29984DiVA, id: diva2:1775786
Subject / course
Företagsekonomi - Civilekonom
Supervisors
Examiners
Available from: 2023-06-29 Created: 2023-06-27 Last updated: 2023-06-29Bibliographically approved

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CiteExportLink to record
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Citation style
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