6. Slutsats
6.3 Förslag till vidare forskning
Då denna studie, liksom tidigare forskning av Feng et al. (2017), Dasynska-Zygado et al. (2016), Moura-Leite et al. (2012) och Nyeadi et al. (2018), visar att sambandet mellan olika
CSR-dimensioner och FP varierar mellan olika sektorer behövs mer forskning som studerar sambandet mellan CSR och FP i enskilda sektorer, vilket även bland annat Simpson et al. (2002) påpekar. Även Peloza (2009) påvisar att studier som fokuserar på enstaka sektorer eller branscher behövs och konstaterar också att vissa branscher är mer beforskade än andra. Genom att fokusera på enskilda
81 sektorer eller branscher finns möjlighet att identifiera vilka bakomliggande orsaker som påverkar sambanden och kan finna mer djupgående förklaringar till sambanden, något som är viktigt för företag som arbetar med CSR i praktiken, men även för forskare som vill kunna förklara och förstå likheter och skillnader mellan olika CSR-engagemang hos olika typer av företag.
Även forskning som fokuserar på specifika länder behövs, då olika sammanhang och yttre omständigheter kan påverka förhållandet mellan CSR och FP. Till exempel kan kulturella
skillnader, olika lagstiftning och institutionella skillnader mellan olika länder påverka sambandet mellan CSR och FP. Även skillnader mellan hög- och låginkomstländer kan reflekteras i
förhållandet mellan CSR och FP.
Framtida forskning kan även med fördel fokusera på mer specifika CSR-aspekter. Till exempel kan den sociala CSR-dimensionen delas upp i en medarbetarorienterad, en marknadsorienterad och en samhällsorienterad dimension, likt Feng et al. (2017) gör. Att även, liksom Moura-Leite et al. (2012), studera minoriteter eller kunder som separata dimensioner är ett annat alternativ. Genom att fokusera på mer specifika CSR-aspekter kan en djupare förståelse uppnås för hur olika parametrar påverkar förhållandet mellan CSR och FP.
Det behövs även forskning fokuserad på sektorer som har gemensamma egenskaper. Denna studie finner att miljömässig CSR har en negativ påverkan på lönsamheten inom samtliga miljökänsliga sektorer som undersöks i studien. Med anledning av de omfattande kostnader som miljömässiga investeringar ofta innebär för företag inom dessa sektorer vore det intressant att i framtida forskning studera detta samband under en längre tidsperiod och med en longitudinell forskningsdesign för att på så vis undersöka om det kan finnas en positiv lönsamhetseffekt av sådana investeringar på sikt.
82
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