Browsing by Subject "reporting"

This thesis does study buyer-supplier dyads in the context of corporate responsibility for sustainability. Companies have recognized the need to act on sustainability when expectations on corporate responsibility increases. The pressure to act more responsibly comes from various stakeholders, however this research focuses on buyers’ expectations on suppliers. The aim of the study is to identify (a) the expectations buyers (B2B customers) have on the focal company (supplier) in terms of the responsibility of its supply and (b) analysing how the focal firms should communicatively respond to these expectations. The thesis was completed using a qualitative research method by executing a semi-structured thematic interview style. Interviews were done to find out, what corporate responsibility expectations buyers really have on their supply and how suppliers should respond to them. Eight thematic interviews with B2B customers were conducted. The theoretical framework of this research is based on previous research concerning the research theme. The study results were analysed through thematic analysis. The theoretical framework got formed based on Carroll’s (1979) pyramid of CSR: economic responsibility, legal responsibility, ethical responsibility, and philanthropic responsibility. Another framework of five CR categories: the defensive, compliance, managerial and risk tackling, opportunity and strategy, and transformative CR category was also formed and used. The theory was used to identify and categorize buyers’ CR expectations. The study results indicated buyers’ expectations on corporate responsibility for sustainability to be mostly related to environmental and social corporate responsibility. Domesticity (Finnish origin)/background of products and processes, quality (long life cycle) and reduced CO2-emissions are specific CR themes that B2B customers have most expectations on in their procurement. Other expectations are product responsibility, responsible procurement, longevity, environmental-labels, environmentally friendly packaging, recyclability, and safety in production/service. The buyers’ expectations are mostly categorized in the economic and legal responsibility as well as the compliance category of CR. The CR expectations are however very little prioritized in procurement of buyers, which challenges the idea of a big and increasing CR pressure on suppliers. The content of suppliers CR reporting and communication should involve the themes that customers raise expectations on. The importance of CR and sustainability reports got challenged due to buyers highlighting a demand for other communication sources. Salespersons and websites are more requested sources to receive suppliers CR information from than specific CR reports. The most important factors of CR communication and reporting for buyers is easy access and uncomplicated comprehension. The CR expectations do also indicate a movement towards CR reporting in shared databases. The B2B customers varying CR expectations should all be acknowledged while suppliers are developing their CR for sustainability as well as the reporting/communication. The identification and categorization of buyers CR expectations is important for suppliers to understand the phenomena profoundly. A consistent result that this study indicates is a prominent need for increased CR related dialogues in buyer-supplier dyads. A better understanding of buyers CR expectations help suppliers respond to their expectations and communicate them according to the demand.