7. Slutsatser och implikationer
7.5 Framtida forskning
Utifrån de begränsningar som gjorts i denna studie, är ett första förslag på framtida forskning att utföra en kvalitativ studie av de två kategorierna av värde. Vi anser att en mer kvalitativ analys, skulle kunna bidra med en mer ingående kategorisering av värdena, för att skapa ytterligare förståelse utifrån värdeteori. En mer ingående kategorisering av värde skulle kunna utgöras av att fokus endast ligger på att härleda värdena. I denna studie utgår vi istället från en kvantitativ forskningsstrategi, där målet har varit att statistiskt testa samband, varför operationaliseringen av dem beroende variablerna skulle utgöra underlag för detta. Genom en studie med större fokus på just kategoriseringen och fångandet av värdena, skulle en större förståelse kunna skapas för hur värdena interagerar med företags intressenter.
Då vår studie har kunnat visa samband mellan kommunikation av olika värden och styrelsens egenskaper, skulle en fortsatt forskning kunna vara relaterad till detta. Med utgångspunkt i att tre av sju egenskaper visat på samband, skulle även en undersökning av andra egenskaper kunnat göras. Detta skulle därmed kunna utgöra en utvidgning av vår studie, för att utreda hur fler egenskaper, som exempelvis styrelsens storlek, utbildningsnivå, större fokus på styrelseordföranden samt dess resurser och demografiska egenskaper, ägares inblandning i styrelsen, och liknande som kan ha påverkan på vilket värde som kommuniceras. Dessa egenskaper skulle också vara intressanta att studera i förhållande till hur kommunikationen av värden med CSR är utformad. Det skulle således kunna förklara huruvida dessa egenskaper kan påverka kommunikationen eller inte. För att undersöka detta är ett möjligt tillvägagångssätt att tillämpa likartad metod som för denna studie, men med utökade oberoende variabler i form av egenskaper hos styrelsen.
Med tanke på att vi finner samband mellan kommunikationen av separata värden och styrelsens egenskaper hos bolag på Stockholmsbörsen, skulle det vara intressant att studera samma koncept men i en större kontext. Även den begränsning vi identifierat av det relativt lilla urval denna studie baseras på, kan bidra till intresset för att kunna
103 applicera studien för en större kontext. Detta skulle kunna innebära att man dels utvidgar Stockholmsbörsen i form av fler listor (First North, Baltic osv), eller att studera sambanden i andra länder. Genom att studera andra listor på börsen eller andra länder, kan ett bredare perspektiv av kommunikationen av värde med CSR erhållas. Dels skulle denna studie kunnat appliceras på andra länder för att utreda huruvida samma eller nya resultat går att erhålla. Ett annat alternativ är att tillämpa kategoriseringen av värden i andra länder, för att kunna studera i vilken mån de kommunicerar värde för företaget eller värde för samhället.
104
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112
Garriga & Melé (2004), Friedman (1970): vinst, -en, -er, -maximering Hillman & Dalziel (2003): ”strategiskt arbete”
Huse (2007): lönsam, -het; kapital; försäljning, -en; ekonomi, -sk, -ska; tillväxt; ”finansiella mål”;
avkastning, -en; utdelning, -en, -ar; ersättning -en, -ar; resultat, -et, -en; ”finansiella mål”; ”eget kapital” ; affärsnytta; affärsvärde
Porter & Kramer (2006): strategi, -sk, -ska Intressentteori:
Freeman (2010): kund, -en, -er, -erna, -ernas, -s; lån Lazonick & O’Sullivan (2010): aktieägare
NVivo: avtal, -en; invester-a, -ing, -ingen, -ingar; tjänst, -er, -erna; konkurrens; förvärv; produktivitet;
effektivitet; leverantör, -er; kassaflöde; organisation, -en; expansion; riskhantering; soliditet, -en;
rörelsemarginal, -en; tillgångar, -na, -s; skulder, -na; intäkt, -er, -erna; kostnad, -er, -erna
ORD – SAMHÄLLSVÄRDE Värdeteori:
Borglund et al. (2012): ”hållbar utveckling”; CSR; ”corporate social responsibility”; omvärld, -en;
företagskultur, -en
Frostensson et al. (2015): arbetsvillkor, -en; klimat, -et; etisk, -a, -t; växthus*; ”ickefinansiella mål”
Huse (2007): koldioxid; utsläpp; barn, -en, -s, -arbete; miljö*; förorening*; natur, -en, -ens; råvar-a, -or Intressentteori:
Deegan & Unerman (2011): partner
Freeman (2010): anställd, -a, -e; medarbetar, -e, -arna, -arnas, personal, -en, -ens Legitimitetsteori:
Borglund et al. (2008): rykte, -t, -n; anseende, -t; förtroende, -n, -t; legitimitet Khan et al. (2013): transparen -s, -t
NVivo: global, a; hållbar, a, art, het*; mångfald; service, n; hälsa; avfall, et; världen, s; människa, -or; arbetsmiljö; sjuk*; mark, -en
I
Appendix
Appendix 2
Exempel på beräkning av ord, Sportamore, utdrag en sida, företagsvärde
II
Appendix
Appendix 3
Pearson’s korrelation – Alla variabler
III
Appendix
Appendix 4
Histogram normalfördelning residualer
Normalfördelning residualer samhällsvärde Normalfördelning residualer företagsvärde
Medelvärde: 168,95 Std. Avvikelse: 144,908 N: 213
Medelvärde: 295,12 Std. Avvikelse: 188,763 N: 213