Kauppakorkeakoulu | Laskentatoimen ja rahoituksen laitos | Laskentatoimi | 2010
Tutkielman numero: 12290
Corporate social responsibility in management control systems - Case: Financial services industry in Finland
|Otsikko:||Corporate social responsibility in management control systems - Case: Financial services industry in Finland|
|Vuosi:||2010 Kieli: eng|
|Laitos:||Laskentatoimen ja rahoituksen laitos|
|Asiasanat:||laskentatoimi; accounting; ohjausjärjestelmät; control systems; yhteiskuntavastuu; corporate responsibility; toimialat; business branches; rahoitus; financing|
» hse_ethesis_12290.pdf koko: 713 KB (729374)
|Avainsanat:||corporate social responsibility; management control systems|
The study has two objectives. The first objective is to find out how corporate social responsibility (CSR) is defined in the financial services industry. The second objective is study whether CSR is built into management control systems (MCS) in the financial services industry in Finland, and if so how.
The theoretical part was constructed of a wide range of research articles, reports and academic textbooks of corporate social responsibility and management control systems. Source material in the empirical part was the corporate social responsibility reports of the case companies and theme interviews conducted with the companies’ representatives.
The study was conducted in five case companies operating in financial services industry by semi-structured theme interviews. The interviewed case company representatives were chosen because they have the best knowledge of their company’s corporate social responsibility and managing it. Altogether seven people were interviewed.
Financial services companies use terms corporate social responsibility, corporate responsibility and responsibility as synonyms. Not every case company could tell what CSR means especially for them. Generally, CSR is seen to be integrated as a part of the business in the industry.
A forerunner was found in building CSR into MCS. Many of the companies in the industry are only just beginning to find structure in managing CSR. Companies do see the business case of CSR. Economic and social responsibilities are seen as part of the “normal” control systems as the environmental aspect is lagging behind.
Corporate social responsibility, management control systems
Verkkojulkaisut ovat tekijänoikeuden alaista aineistoa. Teokset ovat vapaasti luettavissa ja tulostettavissa henkilökohtaista käyttöä varten. Aineiston käyttö kaupallisiin tarkoituksiin on kielletty.