Corporate social responsibility in management control systems - Case: Financial services industry in Finland

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dc.contributor Aalto University en
dc.contributor Aalto-yliopisto fi Kivivirta, Veera 2011-11-14T11:23:29Z 2011-11-14T11:23:29Z 2010
dc.description.abstract Research objectives 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. Sources 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. Research method 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. Results 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. Keywords Corporate social responsibility, management control systems en
dc.format.extent 99
dc.format.mimetype application/pdf en
dc.language.iso en en
dc.title Corporate social responsibility in management control systems - Case: Financial services industry in Finland en
dc.type G2 Pro gradu, diplomityö fi Kauppakorkeakoulu fi School of Economics en
dc.contributor.department Department of Accounting and Finance en
dc.contributor.department Laskentatoimen ja rahoituksen laitos fi
dc.subject.keyword corporate social responsibility
dc.subject.keyword management control systems
dc.identifier.urn URN:NBN:fi:aalto-201111181334
dc.type.dcmitype text en
dc.programme.major Accounting en
dc.programme.major Laskentatoimi fi
dc.type.ontasot Master's thesis en
dc.type.ontasot Pro gradu tutkielma fi
dc.subject.helecon laskentatoimi
dc.subject.helecon accounting
dc.subject.helecon ohjausjärjestelmät
dc.subject.helecon control systems
dc.subject.helecon yhteiskuntavastuu
dc.subject.helecon corporate responsibility
dc.subject.helecon toimialat
dc.subject.helecon business branches
dc.subject.helecon rahoitus
dc.subject.helecon financing
dc.ethesisid 12290 2010-05-12
dc.location P1 I

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