Kontrollsystem för implementering av en samhällsansvarsstrategi - En undersökning av SPP Livförsäkring AB

Sammanfattning: Corporate responsibility is a popular phenomenon of today. The interest for the subject is extensive and means for implementing corporate responsibility strategies within organizations are demanded. There are studies showing how management control systems can be used in order to implement general strategies into organizations. Still, management control systems designed for the implementation of corporate responsibility strategies, in particular, are not provided by the current academia. The aim of this paper is to contribute to studies within management control systems by studying the management control system specifically designed to implement corporate responsibility strategies. By studying the implementation of the corporate responsibility strategy of the life insurance company SPP Livförsäkring AB, it can be shown that the implementation of their strategy requires a different composition of the management control system than what is required for the implementation of general strategies. However, in order to make a general statement concerning the appropriate design of a management control system used for the implementation of a corporate responsibility strategy, this study has to be executed on several companies and cases, making this paper constitute a beginning of this research.