Måste man vara stor för att vara hållbar?

Sammanfattning: This essay aims to investigate how the understanding and undertakings of corporate social responsibility is recognized and prioritized in the Swedish business community. By utilizing two measurements of corporate sustainability, this study presents a current situation analysis of how Swedish companies relate to the concept. The ambition is to identify if, and in that case how, the sustainability work differs amongst small, medium-sized, and large enterprises. Despite the fact that 99,9\% of the Swedish business community is made up of small and medium-sized enterprises, a majority of all research in the field focuses on large companies. Followingly, several earlier studies indicates how size matters and that large companies in general are more able, and willing, to integrate sustainability into their operations. Considering these consistent results, this study sets out to confirm, or reject, whether this divergence also holds true in datamaterial utilized. Once a divergence in sustainability work between small and large companies could be confirmed by two separate regression models, further tests were conducted. Their aim has been to advance the understanding of how certain aspects of corporate responsibility impacts companies differently. These findings include how large companies are more inclined to focus on their external impact, while smaller companies tend to focus on internal sustainability topics. Moreover, whereas the reasons to work with sustainability seem to impact companies in the same mutual order, large companies are driven by them to a greater extent.