Genuina intentioner eller enbart ett sätt att vinna legitimitet? : En studie rörande CSR inom skandinaviska elitfotbollsföreningar

Sammanfattning: Corporate Social Responsibility has experienced an increase in attention within the academic literature in recent decades. CSR can be more specifically described as organizations' responsibility in regard to their societal impact. In 2017, Sweden introduced a new legal requirement in ÅRL based on EU directives that entailed stricter guidelines for sustainability reporting. The organizations' responsibility towards stakeholders has become an increasingly vital topic of discussion and the stakeholders' actions can consequently affect the successfulness of organizations. It is therefore necessary to tailor the communication of the CSR initiatives to the specific needs of stakeholder groups. An organization's transparency can pave the way for a favourable impact on the brand and improve the organizations' reputation and legitimacy. In order to gain a deeper insight into the motives behind organizations' CSR work, this study has examined three Scandinavian elite football clubs to clarify why they work with and communicate their CSR initiatives, as these organizations are not covered by the above-mentioned legal requirement. There is a need to apply the latest research at an international level to identify any restrictions or differences that may be beneficial for further research. The study has been carried out with the help of a theoretical framework, consisting of theories such as; Triple Bottom Line, The Pyramid of Corporate Social Responsibility, Legitimacy Theory and Stakeholder Theory. The study was conducted using a qualitative research format with an abductive research approach wherein empirical data was collected through semi-structured interviews and content analysis of digital platforms and reports. The study shows that CSR work within elite football clubs originally emerged as a trend. Genuine intentions to give back to society have developed, but CSR work has also been identified as an effective tool for creating legitimacy. The maintenance of the 'social contract' is in the spotlight and following societal expectations is especially important for elite football clubs. Satisfying stakeholders thus becomes vital and the study has clarified that there is a balance between genuine intentions and legitimacy.