Corporate Social Responsibility : A comparative case study of three companies

The main purpose of this thesis is to study why the chosen case companies, Atlas Copco, Sandvik and Alfa Laval engage in CSR activities, with a secondary purpose of investigating how the aformentioned case companies has executed their engagement in CSR and what their present focus is. Our empirical findings suggest that the case companies have similar motives and approaches to CSR engagement. Whereas their main motivation for CSR engagement derives from a concern of legitimacy to their investor community, hence the case companies foremost emphasize an economic responsibility as a motivator and driver for their CSR agenda. In addition we have observed that all case companies use CSR reporting as the base-line for their CSR implementation, which our theoretical framework indicates is a systematic approach to mitigate risk and cost, as well as strengthen their reputation. Furthermore, we have observed that the case companies’ present concern in terms of their responsibility is focused on achieving a tighter implementation between a competitive business strategy and CSR activities as well as developing a better understanding of the increased complexity of social issues and human rights questions surrounding their widespread operations