University of Vaasa - Vaasan yliopisto

Appendix A
Level of integration of CSR into business strategy
Variable Level Description
Vision/mission Low CSR is not explicitly included in the firm’s
mission or vision, or is mentioned only
through standard expressions (for
example,“in respect of all stakeholders”, or
“in full respect of people”, (etc.)
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Medium CSR is included in the firm’s mission, with
an explicit mention of the different
stakeholder categories and the company’s
goals with respect to them.
High CSR is the central element of the firm’s
mission/vision.
Low Very broad and generic, qualitative CSR
targets(i.e.to improve stakeholder
engagement, Objectives to improve the
satisfaction of our employees…)
Medium Specific objectives related to the different
areas of CSR (not only environmental),
defined in a strategic agenda, and supported
by quantitative targets where possible
High Objectives relating to CSR incorporated into
variable pay (for example by including them
in MBO systems).
Low Sporadic initiatives unrelated to the core
business; marketing campaigns that link the
company's brand Centrality with social
initiatives (e.g. cause related marketing).
Medium Improvement of the company's processes to
reduce the negative impact of its activities
on both the environment and society; new
products/ services/business areas with
social/environmental features.
High CSR is a central aspect of the business
model and value proposition, and the