Caroline Dale Ditlev-Simonsen

Finansiell og ikke-finansiell rapportering Festskrift til Hans Robert Schwencke

ISO 26000 - A Standardized View on Corporate Social Responsibility p. 195-206 Doi: https://doi.org/10.1007/978-3-319-92651-3_12

Magma forskning og viten 21(6) p. 72-81

Samlet bokført egenkapital i norske stiftelser var i 2016 på mer enn 160 milliarder kroner. Samtidig er det lite kunnskap om hvordan stiftelseskapitalen er forvaltet, og hvordan styret i stiftelser arbeider med kapitalforvaltningen. I denne studien ser vi nærmere på hvordan fem tilfeldig valgte stiftelser med egenkapital på fem til syv millioner kroner forholder seg til stiftelseslovens § 18 om forvaltning av stiftelsens kapital. Det fremkommer at fire av stiftelsene forvalter hoveddelen av kapitalen som bankinnskudd, og at risikominimering er hovedbegrunnelsen for dette. Vedtektene stiller i liten grad krav til styrets forvaltningskompetanse, og det er variasjon knyttet til hvem som treffer forvaltningsavgjørelser i stiftelsen. Studien bidrar på flere nivåer. Fra et akademisk ståsted bidrar studien til kunnskap rundt oppfatning av begrep, avgjørelsesprosesser og valg av strategi. Fra et mer praktisk perspektiv bidrar studien til kunnskap om hvordan styrer arbeider. Funnene kan også være av praktisk nytte for stiftelser generelt

International journal of corporate social responsibility 2 Doi: https://doi.org/10.1186/s40991-017-0017-9

Sponsorship is a key element of many companies’ marketing. At the same time, companies are increasingly concerned about corporate social responsibility (CSR) (Ditlev-Simonsen 2010, Wirl 2014, Scalet and Kelly 2010, Martínez-Ferrero et al. 2016, The Economist 2008a). This paper will illustrate how combining sponsorships with CSR through non-governmental organizations (NGOs) can be a win-win case both for the company and the NGO. Approaches to document the societal effect of such initiatives will also be addressed. exploitable commercial potential associated with that property» (McKelvey and Grady 2008). Corporate sponsorship is a form of marketing in which a corporation pays for all or some of the costs associated with a project or program. In exchange, the company gets its logo exposed, earning attention and—to some extent—goodwill. The global sponsorship market is large, estimated at more than $38 billion in 2007, against $ 449 on advertising (The Economist 2008b). The article will start by presenting the following key concepts: sponsorship, charity, non-governmental organizations (NGO) and corporate social responsibility (CSR). The demand for integrating CSR into business and documenting its effects will be addressed as well. Thereafter, these concepts will be discussed relative to each other. Different models and theories on businessNGO relationships will be presented, as well as the Cone et al. four-principles model for NGO interaction in this study. Integrating two more principles, goal-setting and effect evaluation, into the Cone et al. model is suggested to capture the increased demand on companies to act on and include CSR in day-to-day business. The extended Cone et al. model will be applied to three business-NGO initiatives (IKEA-WWF, WalmartAlliance and The Body Shop-ECBAT) to illustrate how the new model can be applied.

Magma forskning og viten 20(7) p. 22-23

Moderne Forretningsjus III p. 85-100

L'Impresa di domani: Innovativa sostensibile inclusiva p. 37-40

Beta – Scandinavian Journal of Business Research 30(2) p. 100-118 Doi: https://doi.org/10.18261/ISSN.1504-3134-2016-02-01

Corporate Social Responsibility in Europe p. 177-196 Doi: https://doi.org/10.1007/978-3-319-13566-3_10

Science based activism. Festschrift to Jørgen Randers p. 127-141

Issues in Social & Environmental Accounting 8(2) p. 116-133

Social Responsibility Journal 9(1) p. 137-147 Doi: https://doi.org/10.1108/17471111311307868

Purpose This study investigates perceptions of the relative importance of different stakeholders (owners, employees, customers, NGOs and governmental authorities) as agents motivating managers to engage in CSR. The purpose was to determine which stakeholders are viewed as key motivators and which the respondents think ought to be key stakeholders. Design/methodology/approach This is an empirical study. Three stakeholder groups – Corporate leaders, MSc business students and NGOs – were consulted through a paper survey (N=264). Findings The findings reveal that the three stakeholder groups roughly agree that owners are the main motivators for managers to pursue CSR, followed by customers, governments, employees and NGOs, in that order. We then turned from perceptions of how things are to opinions about how things ought to be, asking who should be the main motivator. In this case, customers moved up to first place, followed by employees, owners, government and NGOs. Age, but not gender, was a significant variable. The older the respondents, the smaller the discrepancy between perceptions of what is and opinions about what ought to be. Research limitations/implications This study was conducted in Norway and generalization is therefore limited. By replicating the study in other countries cultural differences can be investigated. Practical and social implications The findings are applicable for evaluating different avenues for understanding and influencing managerial and stakeholder CSR behaviour. Originality/value Several studies have concluded that stakeholders are of key importance in the CSR setting. However, few studies so far have compared the perceived relative “power” held by stakeholders. This type of knowledge can provide a key to understanding the development of CSR

Magma forskning og viten 16(2) p. 32-38

Education and Corporate Social Responsibility: International Perspectives p. 35-56

CSR and beyond: A Nordic perspective p. 117-134

Business & Society Doi: https://doi.org/10.1177/0007650312439534

International Journal of Corporate Governance 2(3/4) p. 268-287 Doi: https://doi.org/10.1504/IJCG.2011.044378

The purpose of this article is to explore the concept of stages of growth in organizational research by applying this concept to the issue of corporate social responsibility (CSR). The article starts by reviewing theory building from a stage model perspective. Next, key CSR models are reviewed, before the stage model perspective is applied to the CSR phenomenon. We suggest a stage model for corporate social responsibility consisting of three combined stages. For each of these stages we highlight the distinction between first movers and followers. By including these perspectives we put forward the “hidden fact” that corporations that might look equally CSR engaged from the outside, can be at very different levels of CSR on the inside. The model suggested should be tested in the future through benchmarking corporations. By applying the suggested model, corporations can get a deeper understanding of their CSR status. The model suggested takes into consideration an issue which has received little attention in CSR research so far. Rather than studying annual reports and statements about corporate social responsibility, the practice of local and global companies should be studied, as there seems to be a substantial discrepancy between talk and walk in CSR. To this end, the stage model is proposed to help guide future CSR development in companies.

Magma forskning og viten p. 79-87

Corporate Social Responsibility and Environmental Management 18(1) p. 25-38 Doi: https://doi.org/10.1002/csr.237

Issues in Social & Environmental Accounting 5(1/2) p. 65-81 Doi: https://doi.org/10.22164/isea.v5i1.55

This paper investigates rhetoric applied in 80 Corporate Social Responsibility (CSR) reports in 2005. A taxonomy of five distinct rhetorical strategies for describing the purpose of CSR is applied; Agency (profit), Benefit (collective welfare), Compliance (laws and contracts), Duty (duties), and Ethos (virtue). The findings reveal that very different rhetoric is applied. Ethos is the most common ethical perspective expressed in the reports, Benefit and Agency are on second and third place. Specific patterns of ethical reasoning appear to be common, while other possible reasoning strategies are rare. The most prevalent pattern of ethical reasoning is to link Agency and Benefit perspectives, claiming that Benefit is done for the sake of Agency. These findings constitute a new approach in CSR research.

Praktisk Økonomi & Finans p. 90-98

Praktisk Økonomi & Finans p. 90-98

Social Responsibility Journal 6(3) p. 452-468

Issues in Social & Environmental Accounting 4(2) p. 136-148

Magma forskning og viten 12(2) p. 23-33