AbstractsBusiness Management & Administration

This project analyzed and discussed Toms Group’s construction of CSR in relation to child labor in the West African cocoa industry. In order to do this, Michael Porter and Mark Kramer’s Shared Value theory and John Ruggie’s Guiding Principles on Business and Human Rights was combined in a single approach that could address complex issues of Business and Human Rights. A discursive analysis of Toms’ CSR strategy on child labor was plotted in the matrix in order to discuss how Toms has constructed its CSR between 2008 and 2013. Furthermore, the analysis of Toms was the first application of the matrix, and an attempt to test the validity of combining the two theories. This process has been guided by the research question: How can the ‘Shared Value theory’ and the ‘UN framework on Business and Human Rights’ be combined in a single approach that can explain how Toms addresses child labor issues in the West African cocoa industry? This paper and its conclusion demonstrate that it is possible to develop a matrix that combines the two theories in a single approach and to apply this matrix empirically on Toms. Thus, it is expressed how Toms constructs its corporate social agenda through a process within the discourse of Business and Human Rights.