Voices from Rwanda

Detta är en C-uppsats från Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

Sammanfattning: This thesis seeks to explore how the institutional environment in which an organization operates affects the work with Corporate Social Responsibility (CSR) in developing countries. The study has been conducted as a case study in Rwanda, collecting data using a qualitative study with in-depth interviews with three core groups: local entrepreneurs, foreign investors, and government organizations. The study will be supported by the institutional theory focusing on the set of institutional logics among the three narratives, as well as how the resource dependency might affect how actors are reacting to changes in disclosure and perception of CSR. The result of the study shows that three main institutional logics are affecting CSR: market logic, community logic, and state logic, where community logic is found to be the dominant one among local entrepreneurs. Foreign investors are seen to be affected by the rules and regulations of their home countries as well as the market demand in developed countries. This research paper confirms existing knowledge as well as provides new insights into the topic.

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