Corporate social responsibility.docx
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Corporate social responsibility.docx
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Corporatesocialresponsibility
Corporatesocialresponsibility
FromWikipedia,thefreeencyclopedia
(Redirectedfrom Corporateresponsibility)
Thisarticleincludesa listofreferences,but itssourcesremainunclearbecauseithasinsufficientinlinecitations. Pleasehelpto improve thisarticleby introducing moreprecisecitations. (July2009)
Corporatesocialresponsibility (CSR,alsocalled corporateconscience, corporatecitizenship or sustainableresponsiblebusiness/ResponsibleBusiness)[1] isaformof corporate self-regulation integratedintoa businessmodel.CSRpolicyfunctionsasaself-regulatorymechanismwherebyabusinessmonitorsandensuresitsactivecompliancewiththespiritofthelaw,ethicalstandardsandinternational norms.Insomemodels,afirm'simplementationofCSRgoesbeyondcomplianceandengagesin"actionsthatappeartofurthersomesocialgood,beyondtheinterestsofthefirmandthatwhichisrequiredbylaw."[2][3] CSRaimstoembraceresponsibilityforcorporateactionsandtoencourageapositiveimpactontheenvironmentandstakeholders includingconsumers,employees,investors,communities,andothers.
Theterm"corporatesocialresponsibility"becamepopularinthe1960sandhasremainedatermusedindiscriminatelybymanytocoverlegalandmoralresponsibilitymorenarrowlyconstrued.[4]
ProponentsarguethatcorporationsincreaselongtermprofitsbyoperatingwithaCSRperspective,whilecriticsarguethatCSRdistractsfrombusiness'economicrole.A2000studycomparedexisting econometric studiesoftherelationshipbetweensocialandfinancialperformance,concludingthatthecontradictoryresultsofpreviousstudiesreportingpositive,negative,andneutralfinancialimpact,wereduetoflawed empiricalanalysis andclaimedwhenthestudyisproperlyspecified,CSRhasaneutralimpactonfinancialoutcomes.[5]
Critics[6][7] questionedthe"lofty"andsometimes"unrealisticexpectations"inCSR.[8] orthatCSRismerely window-dressing,oranattempttopre-empttheroleofgovernmentsasawatchdogoverpowerful multinationalcorporations.
PoliticalsociologistsbecameinterestedinCSRinthecontextoftheoriesof globalization, neoliberalism andlatecapitalism.SomesociologistsviewedCSRasaformofcapitalistlegitimacyandinparticularpointoutthatwhatbeganasasocialmovementagainstuninhibitedcorporatepowerwastransformedbycorporationsintoa'businessmodel'anda'riskmanagement'device,oftenwithquestionableresults [9]
CSRistitledtoaidanorganization'smissionaswellasaguidetowhatthecompanystandsfortoitsconsumers. Businessethics isthepartof appliedethics thatexaminesethicalprinciplesandmoralorethicalproblemsthatcanariseinabusinessenvironment. ISO26000 istherecognizedinternationalstandardforCSR.Publicsectororganizations(theUnitedNationsforexample)adheretothe triplebottomline (TBL).ItiswidelyacceptedthatCSRadherestosimilarprinciples,butwithnoformalactoflegislation.
Thenotionisnowextendedbeyondpurelycommercialcorporations,e.g.touniversities.[10]
Contents
[hide]
∙1 Definition
∙2 Consumerperspectives
∙3 Approaches
o3.1 Cost-benefitanalysis
∙4 Scope
o4.1 Supplychain
∙5 Implementation
o5.1 Engagementplan
o5.2 Accounting,auditingandreporting
o5.3 Ethicstraining
o5.4 Commonactions
o5.5 Sociallicense
∙6 Potentialbusinessbenefits
o6.1 Triplebottomline
o6.2 Humanresources
o6.3 Riskmanagement
o6.4 Branddifferentiation
o6.5 Reducedscrutiny
o6.6 Supplierrelations
∙7 Criticismsandconcerns
o7.1 Natureofbusiness
o7.2 Motives
o7.3 Misdirection
o7.4 Controversialindustries
∙8 Stakeholderinfluence
o8.1 Ethicalconsumerism
o8.2 Sociallyresponsibleinvesting
o8.3 Creatingsharedvalue
o8.4 Publicpolicies
o8.5 Crisesandtheirconsequences
∙9 Geography
o9.1 UKretailsector
∙10 Seealso
∙11 References
o11.1 Notes
o11.2 Sources
∙12 Externallinks
∙13 Furtherreading
Definition[edit]
BusinessdictionarydefinesCSRas"Acompany’ssenseofresponsibilitytowardsthecommunityandenvironment(bothecologicalandsocial)inwhichitoperates.Companiesexpressthiscitizenship
(1)throughtheirwasteandpollutionreductionprocesses,
(2)bycontributingeducationalandsocialprogramsand(3)byearningadequatereturnsontheemployedresources."[11]
Abroaderdefinitionexpandsfromafocusonstakeholderstoinclude philanthropy and volunteering.[12]
Consumerperspectives[edit]
Mostconsumersagreethatwhileachievingbusinesstargets,companiesshoulddoCSRatthesametime.[13] HowevernotallCSRactivitiesarepopular.Mostconsumersbelievecompaniesdoingcharitywillreceiveapositiveresponse.[14] Somervillealsofoundthatconsumersareloyalandwillingtospendmoreonretailersthatsupportcharity.Consumersalsobelievethatretailerssellinglocalproductswillgainloyalty.[15] Smith(2013)[16] sharesthebeliefthatmarketinglocalproductswillgainconsumertrust.However,environmentaleffortsarereceivingnegativeviewsgiventhebeliefthatthiswouldaffectcustomerservice.[15] Oppewaletal.(2006)foundthatnotallCSRactivitiesareattractivetoconsumers.[17] Theyrecommendedthatretailersfocusononeactivity.[18] Becker-Olsen(2006)[19] foundthatifthesocialinitiativedonebythecompanyisnotalignedwithothercompanygoalsitwillhaveanegativeimpact.Mohretal.(2001)[20] andGrozaetal.(2011) [21] alsoemphasisetheimportanceofreachingtheconsumer.
Approaches[edit]
CSRApproaches
SomecommentatorshaveidentifiedadifferencebetweentheCanadian(MontrealschoolofCSR),the ContinentalEuropean andthe Anglo-Saxon approachestoCSR.[22] ItissaidthatforChineseconsumers,asociallyresponsiblecompanymakessafe,high-qualityproducts;forGermansitprovidessecureemployment;inSouthAfricaitmakesapositivecontributiontosocialneedssuchashealthcareandeducation.[23] AndevenwithinEuropethediscussionaboutCSRisveryheterogeneous.[24]
AmorecommonapproachtoCSRiscorporate philanthropy.Thisincludesmonetarydonationsandaidgiventononprofitorganizationsandcommunities.Donationsaremadeinareassuchasthearts,education,housing,health,socialwelfareandtheenvironment,amongothers,butexcludingpoliticalcontributionsandcommercialeventsponsorship.[25]
AnotherapproachtoCSRistoincorporatetheCSRstrategydirectlyintooperations.Forinstance,procurementof FairTrade teaandcoffee.
CreatingSharedValue,orCSVisbasedontheideathatcorporatesuccessandsocialwelfareareinterdependent.Abusinessneedsahealthy,educatedworkforce,sustainableresourcesandadeptgovernmenttocompeteeffectively.Forsocietytothrive,profitableandcompetitivebusinessesmustbedevelopedandsupportedtocreateincome,wealth,taxrevenuesandphilanthropy.TheHarvardBusinessReviewarticle Strategy&Society:
TheLinkbetweenCompetitiveAdvantageandCorporateSocialResponsibility providedexamplesofcompaniesthathavedevelopeddeeplinkagesbetweentheirbusinessstrategiesandCSR.[26] CSVacknowledgestrade-offsbetweenshort-termprofitabilityandsocialorenvironmentalgoals,butemphasizestheopportunitiesforcompetitiveadvantagefrombuildingasocialvaluepropositionintocorporatestrategy.CSVgivestheimpressionthatonlytwostakeholdersareimportant-shareholdersandconsumers.
Manycompaniesemploy benchmarking toassesstheirCSRpolicy,implementationandeffectiveness.Benchmarkinginvolvesreviewingcompetitorinitiatives,aswellasmeasuringandevaluatingtheimpactthatthosepolicieshaveonsocietyandtheenvironment,andhowothersperceivecompetitorCSRstrategy.[27]
Cost-benefitanalysis[edit]
Incompetitivemarketsa cost-benefitanalysis ofCSRinitiatives,canbeexaminedusinga resource-basedview (RBV).AccordingtoBarney(1990)"formulationoftheRBV,sustainablecompetitiveadvantagerequiresthatresourcesbevaluable(V),rare(R),inimitable(I)andnon-substitutable(S)."[28][29] AfirmintroducingaCSR-basedstrategymightonlysustainhighreturnsontheirinvestmentiftheirCSR-basedstrategycouldnotbecopied(I).However,shouldcompetitorsimitatesuchastrategy,thatmightincreaseoverallsocialbenefits.FirmsthatchooseCSRforstrategicfinancialgainarealsoactingresponsibly.[3]
RBVpresumesthatfirmsarebundlesofheterogeneousresourcesandcapabilitiesthatareimperfectlymobileacrossfirms.Thisimperfectmobilitycanproducecompetitiveadvantagesforfirmsthatacquireimmobileresources.McWilliamsandSiegel(2001)examinedCSRactivitiesandattributesasadifferentiationstrategy.TheyconcludedthatmanagerscandeterminetheappropriatelevelofinvestmentinCSRbyconductingcostbenefitanalysisinthesamewaythattheyanalyzeotherinvestments.
Reinhardt(1998)foundthatafirmengaginginaCSR-basedstrategycouldonlysustainanabnormalreturnifitcouldpreventcompetitorsfromimitatingitsstrategy.[30]
Scope[edit]
Initially,CSRemphasizedtheofficialbehaviorofindividualfirms.Later,itexpandedtoincludesupplierbehaviorandtheusestowhichproductswereputandhowtheyweredisposedofaftertheylostvalue.
Supplychain[edit]
Incidentslikethe 2013Savarbuildingcollapse pushedcompaniestoconsiderhowthebehavioroftheirsuppliersimpactedtheiroverallimpactonsociety.Irresponsiblebehaviorreflectedonboththemisbehavingfirm,butalsoonitscorporatecustomers. Supplychainmanagement expandedtoconsidertheCSRcontext.WielandandHandfield(2013)suggestedthatcompaniesneedtoincludesocialresponsibilityintheirreviewsofcomponentquality.Theyhighlightedtheuseoftechnologyinimprovin
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