Corporate Social Responsibility in Context - A comparative study of CSR reports in Denmark and Russia

Marina Lehmann

Studenteropgave: Speciale


The recent decades have been characterised by the increasing number of companies engaging in the sustainable development goals. The concept of Corporate Social Responsibility (CSR) emerged in the 20th century as a response to companies’ impact on society. In the current days, companies globally implement CSR practices as a part of their business operations to match the current realities of the business-society relationship. Reporting on CSR initiatives has become widely utilised in the management practices to ensure transparent communication with stakeholders and shareholders. Nonetheless, reported CSR activities differ from company to company as well as from country to country, where the companies operate. Various factors influence what CSR activities companies enact and report on in their sustainability reports. Thus, one of the factors shaping the nature of CSR in a certain domain is considered to be the national business systems, wherein companies operate.
Accordingly, utilising a positivist approach, this thesis initially investigates what CSR activities companies in Denmark and Russia enact and report on to further determine whether CSR reports differ between countries. Eventually, this thesis discusses how differences and similarities along with the insights in the national business systems contribute to a broader understanding of the CSR phenomenon in Denmark and Russia. The research is conducted through analysis of the national business systems in Denmark and Russia, and quantitative and qualitative analysis of the sustainability reports published by the Danish and Russian companies.
The findings reveal certain differences in the sustainability reports between the Danish and Russian companies. Reporting on CSR, the Danish companies put bigger focus on activities managing social impact, while the Russian companies report most extensively on the activities addressing economic development. Furthermore, the Danish companies predominantly report on activities covering social responsibility towards employees and workplace, while the Russian companies extensively report on providing charities and promoting socio-economic development of the local regions. The CSR phenomenon in Denmark and Russia is significantly shaped by various factors of the national business systems. The differences and similarities found in the reports help to broadly understand and explain how the CSR phenomenon is shaped by these factors.

UddannelserGlobal Studies, (Bachelor/kandidatuddannelse) Kandidat
Udgivelsesdato1 jun. 2018
Antal sider80
VejledereOlivier Rubin