3. Teoretisk referensram
6.4 Vidare forskning
Denna studie har kommit fram till att det finns en begränsad mängd forskning kring
prestationsmätningar av CSR för den interna styrningen. Den forskning som finns är dessutom inte särskilt djupgående och mestadels normativ. Bland annat visar vår empiriska studie att det finns flera svårigheter med att prestationsmäta CSR vilket den tidigare forskningen inte ofta har belyst.
52 Därför är ett förslag till vidare forskning att göra flera kvalitativa studier med fokus på
prestationsmätningar av CSR för den interna styrningen för att få djupare förståelse för hur det ser ut i praktiken.
Prestationsmätningssystem är ett väletablerat forskningsområde, men enligt vår tolkning finns det begränsat med forskning som dessutom är bristfällig kring SPMS. Ett förslag till vidare forskning är därför att ta reda på hur verksamheter arbetar med att föra in CSR i sitt prestationsmätningssystem eller som forskningen benämner det SPMS.
53
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62
Bilagor
Bilaga 1. Intervjuguide
Presentation
Vi heter Iman Yassin och Josefine Walfridsson och läser ekonomprogrammet vid Högskolan i Gävle. Vi skriver just nu examensarbete inom området ekonomi & verksamhetsstyrning. Vi är båda 23 år gamla och kommer från Uppsala. Båda är intresserade av hållbarhet därav studiens syfte.
Inledande frågor
• Vi vill börja med att berätta att medverkan är frivillig samt fråga om vi har ert samtycke? • Får vi spela in samtalet? Informationen kommer enbart att användas till studien.
• Vill du börja med att berätta om dig själv lite kort, vem är du?
• Hur ser din bakgrund ut och vilka är dina arbetsuppgifter i verksamheten?
Frågor som berör studiens syfte
1. Vad innebär CSR för er på ________?
2. Tillämpar ni CSR på verksamheten?
3. CSR har tre områden, ekonomiskt, socialt och miljömässigt. Tillämpar ni CSR i något/några av dessa områden? I så fall på vilket sätt?
- Hur ser era ekonomiska, sociala och miljömässiga ansvarstaganden ut?
4. Prestationsmätning syftar till att hjälpa företagens målsättning och strategiska process genom; planering och målsättning, genomförande och utvärdering av aktiviteter. Använder ni prestationsmätning i verksamheten?
5. Hur arbetar ni med CSR? Använder ni prestationsmätning i samband med CSR? D.v.s.
analyserar ni er situation, sätter mål, gör planer, genomför aktiviteter och utvärderar dessa? -I så fall hur?
6. Mäter ni prestationen av CSR-aktiviteter för intern användning? På vilket sätt? Finansiella och icke-finansiella mått?
63 7. Mäter ni de olika delarna av CSR? Ekonomiska, sociala, miljömässiga. Hur? Vilka mått
används till respektive område?
8. Anser ni det finns svårigheter med mätningen av CSR-aktiviteter utifrån er erfarenhet?