| Summary: | This thesis is a moral disengagement theory approach to CSR improvements in Swedish companies. The purpose is to investigate what and how justifications are a barrier for middle managers’ contributions to a firm's CSR improvements in Swedish companies. There is a shift towards a need for a new CSR and on a more personal bases where individual contributions are crucial. Bandura, Bero and White’s (2009) moral disengagement mechanisms will be used to explain how and why middle managers justify avoiding CSR initiating and improvements. The main purpose with this thesis is to answer the questions of what justifications are used and how they are barriers for middle manager’s contribution to CSR improvement in companies? This has been conducted through qualitative semi-structured individual interviews with middle managers in 10 Swedish companies. The findings show that only six of Bandura et al’s. (2009) moral disengagement mechanisms were used by middle managers, Moral Justification, Euphemistic Labelling, Advantageous Comparison, Displacement of Responsibility, Diffusion of Responsibility, Distortion of Consequences, together with one new justification unique to these findings, Lack of Demand. Findings shows that the more justifications used, the weaker CSR the firm shows, both through their own records/publications and during the interview. It is clear that one barrier for CSR improvements can be the thought about barriers itself. Middle managers easily identify material, strategic and financial barriers but fail to acknowledge that their thoughts on barriers can actually be a barrier. Findings show that justifications used by middle managers appear to be a key factor in why companies do not pursue ambitious CSR improvements. This thesis has contributed to existing literature by expanding the research field regarding new CSR approaches and Bandura et al.’s (2009) moral disengagement mechanisms. These findings could be of value for companies with the need to improve CSR since our findings show that justifications are barriers in the development of CSR within a company.
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