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Erschienen in:
Introduction Kapitel lesen Erstes Kapitel lesen

2019 | OriginalPaper | Buchkapitel

2. Sustainable Development and Corporate Social Responsibility

verfasst von : Massimo Valeri

Erschienen in: Corporate Social Responsibility and Reporting in Sports Organizations

Verlag: Springer International Publishing

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Abstract

The second chapter deals with the concept of CSR, pointing out its contents and reference models. Initially the principle of sustainable development is examined, outlining an evolutionary picture of the initiatives undertaken in this regard, in particular by the United Nations. This principle has important implications, not only at the macroeconomic level, but also at the microeconomic level, i.e. the management of the single organization. Starting from the consideration of these last implications the concept of CSR is introduced. In this regard, we will see how the interpretation of this concept has changed over time in parallel with the evolution of studies, theoretical models and companies’ behaviors. Arriving at the present day, fundamental points of reference consist of several standards published by authoritative public institutions and private organizations whose contents are illustrated in the next part of the chapter. In particular, the following standards are examined: UN Global Compact, OECD Guidelines for multinational companies, ILO Tripartite declaration of principles concerning multinational enterprises and social policy and ISO 26000 Guidance on Social Responsibility. To complete the discussion, the evolution of the EU Strategy on CSR is shown: from the publication of the “Green Paper” in July 2001 to our present day.

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Vorheriges Kapitel Introduction
Nächstes Kapitel The Reporting Tools of Corporate Social Responsibility
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Fußnoten
1
For Sustainable Development definitions see WCED (1987), op. cit. and Pearce et al. (1989). Blueprint for a Green Economy. Earthscan, London.
 
2
In 2001 UNESCO widened the concept of sustainable development pointing out that cultural difference is as necessary for humanity as biodiversity is for nature. According to this vision, therefore, cultural difference becomes the fourth pillar of sustainable development, or better, an important aspect that enriches the contents of the social dimension. See Art 1 e 3, United Nations Educational, Scientific and Cultural Organization (UNESCO) (2001). Universal Declaration on Cultural Diversity. Paris.
 
3
A more detailed table on these steps can be found in the appendix to this chapter.
 
4
A detailed table with the Millennium Development Goals and their specific target is in the appendix to this chapter.
 
5
The Commitment to Development Index, published annually by the Center for Global Development in Washington D.C., is considered to be the best numerical indicator for the MDGs. It is a more of a comprehensive measure of donor progress than it is an official development assistance as it takes into account policies on a number of indicators that affect developing countries such as trade, migration and investment.
 
6
This is the latest report drawn up annually by the Inter-Agency and Expert Group on MDG Indicators in relation to the state of attainment of the 8 Millennium Goals. The reports are available at the link: http://​www.​un.​org/​millenniumgoals/​reports.​shtml.
 
7
“Social criteria are increasingly influencing the investment decisions of individuals and institutions both as consumers and as investors”. See Commission of the European Communities, Green Paper, pointn. 10.
 
8
The United Nations itself considered it necessary to comment on the issue, given its relevance for the proper development of the socio-economic equilibrium of the planet. In 1977, in a famous resolution, it stated that: “The firm must take account of its activities to the whole of society, in particular the use of human and natural resources and the consequences of its activity on the environment”. See United Nations (1977). International standard of accounting and reporting for transnational Corporations, New York.
 
9
“The richness concentrated in the hands of a single man is the result of the work of a whole community and must return to the community in one way or another. The rich is the keeper of a fortune he has to have for the common good and his career is divided into two time frames: acquisition and distribution”. See Carnegie A. (1899). The gospel of wealth. North American Review, June.
 
10
Those who have been fortunate have to deal first and foremost with how to use their earnings for social purposes, because the very talent that has enabled them to accumulate capital will provide the best guarantee of its effective use. See Picard (1999). La Fondation Rockefeller et la recherche médicale. Paris, PUF.
 
11
In this regard, a significant contribution is represented by an article by Wallace B. Donham, “The Social Signifiance of Business”, published in Harvard Business School in (1927), in which the author claimed that entrepreneurs should be more “socially responsible”, to be able to solve various business problems.
 
12
At that time there was some disagreement in this regard, especially among those who considered these ideas the fruit of a socially subversive doctrine.
 
13
Milton Friedman, to whom the shareholder theory can be traced, considers the firm owned by and operated for the benefit of the shareholders and strongly argues in favor of maximizing financial return for them. In particular, he says “there is one and only one social responsibility of business—to use its resources and engage in activities designed to increase its profits so long as it stays within the rules of the game, which is to say, engages in open and free competition without deception or fraud…”. Friedman (1970, Sept. 13, 1970). The social responsibility of business is to increase its profits. N.Y. Times, Sect. 6, pp. 30, 126–127.
 
14
Freeman defines legitimacy as “mutual convenience to consider, globally and in the long term, the inevitable relationships between social expectations and business objectives”. See Freeman (1984), p. 20.
 
15
Also Dahlsrud analyzed 37 definitions of CSR originating from 27 authors and covering the period 1980–2003. See Dahlsrud (2008). How corporate social responsibility is defined: An analysis of 37 definitions, Corporate Social Responsibility and Environmental Management. 15(1), 1–13.
 
16
There is ample literature regarding cross-national differences in approaches to corporate social responsibility (CSR). See for example Egri and Ralston (2008). Corporate responsibility: A review of international management research from 1998 to 2007. Journal of International Management. 14 ( 4): 319–339.
 
17
A different importance by the different theories on Corporate Social Responsibility (CSR) has been attributed to the role played respectively by external drivers and internal drivers. On this matter, see Frynas and Yamahaki (2016). Corporate social responsibility: review and roadmap of theoretical perspectives. Business Ethics: A European Review. Volume 25 Number 3 July. Based on a survey and content analysis of 462 peer-reviewed academic articles over the period 1990–2014, this article reviews theories related to the external drivers of corporate social responsibility (CSR) (such as stakeholder theory and resource-dependence theory) and the internal drivers of CSR (such as resource-based view [RBV] and agency theory) that have been utilized to explain CSR. The article stresses the importance of theory-driven explanations of CSR and the complementarity of different theories.
 
18
“The world’s largest corporate sustainability initiative. A call to companies to align strategies and operations with universal principles on human rights, labor, environment and anti-corruption, and take actions that advance societal goals”. See https://​www.​unglobalcompact.​org.
 
19
The initiative was proposed in 1999 at the World Economic Forum in Davos by former United Nations Secretary-General Kofi Annan, who on that occasion called on world leaders to meet with the United Nations and to reach a global pact, in order to address the most critical aspects of globalization in collaborative logic. In July 2000, the Global Compact was operationally launched from the United Nations Palace in New York. Since then, over 12,000 companies and organizations from 170 countries have joined the world.
 
20
“Through the power of collective action, the Global Compact seeks to advance responsible corporate citizenship so that business can be part of the solution to the challenges of globalization. In this way, the private sector—in partnership with other social actors—can help realize the Secretary-General’s vision: a more sustainable and inclusive global economy”. See http://​www.​unglobalcompact.​org.
 
21
We refer to the United Nations Global Compact Office, the Advisory Council, and the five related affairs agencies, UNEP, OHCHR, ILO, UNIDO and UNDP.
 
24
Representatives from government, NGOs, industry, consumer groups and labor organizations around the world were involved in its development, which means it represents an international consensus. In particular, about 500 experts from 99 countries, of which 69 belonging to the area of the developing countries, participated in the ISO 26000 project.
 
25
The main political steps that led to the publication of the Green Paper by the EU can be summarized as follows:
  • Lisbon European Council (March 2000): it pointed out that Corporate Social Responsibility (CSR) could help to achieve the European goals of building a dynamic, competitive, knowledge-based and cohesive economy/society. The issues that needed to be addressed in CSR were: equal opportunities, social inclusion and the concept of sustainable development.
  • Nice European Council (December 2000): the Social Policy Agenda of the EU was adopted in which the important role of CSR in the integration of markets and the adaptation of employment conditions to the new economy was re-emphasized.
  • Göteborg European Council (June 2001): the European sustainable development (understood as economic, social and environmental sustainability) strategy was defined, and the key role played by politics in encouraging the dissemination of CSR between companies was highlighted.
 
26
This Communication summarizes the over 250 responses to the Green Paper Promoting a European Framework for Corporate Social Responsibility. About half of these responses came from employers' organizations (29), business associations (32) or single enterprises (50). Other opinions are provided by trade unions and civil society organizations, local, regional, national, and supranational organizations (at both a European and an international level); Finally, some contributions from the academic world and from private citizens interested in the subject are found.
 
27
In particular:
  • Companies stressed, on the one hand, the voluntary nature of their social engagement in the context of sustainable development and, on the other, the inadequacy of solutions suited to everyone and in any case of a social responsibility regulation at EU level, as it would stifle the creativity and innovation of the businesses themselves;
  • Trade unions and civil society organizations noted that voluntary initiatives were not enough to protect the rights of workers and citizens. They supported the need for a regulatory framework that established minimum standards and ensured equal conditions and also called for effective mechanisms that required companies to take account of the impact of their actions on the social and environmental aspects;
  • Investors emphasized the need to improve the dissemination of information and transparency of corporate practices, the rating agency methodology and the management of pension funds and socially responsible investment funds;
  • Consumer organizations insist on the importance of providing reliable and comprehensive information about the ethical, social and environmental conditions of production and sale of goods and services to help them choose in their purchases.
The following proposals put forward by institutional bodies appeared significant:
  • The Council of the European Union, by its Resolution of 3 December 2001, stated that a European CSR strategy could have been a fundamental complement to existing measures at local and national level;
  • The Economic and Social Committee stated that the principles of environmental, economic and social action associated with the guidelines of international organizations should be the framework for each new European initiative to support the efforts of businesses in the field of social responsibility;
  • The European Parliament proposed to integrate CSR in all areas of EU competence, particularly in the financing of social and regional actions, and to create a multilateral Forum on Social Responsibility (which was actually launched in October 2003). It also requested that businesses account for their social, environmental performance as well as the performance related to the respect of human rights in their annual reports.
 
28
The European Alliance for CSR is open to all European companies of all sizes on a voluntary basis. It is not a legal instrument that companies must subscribe to, but a policy framework for current or future CSR initiatives promoted by large enterprises, SMEs and their stakeholders. At the European Alliance for RSI, over 180 companies joined. They expressed their support for the creation of new partnerships to raise awareness of CSR to better acquaint themselves with its results and to create a favorable environment for its dissemination.
 
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Metadaten
Titel
Sustainable Development and Corporate Social Responsibility
verfasst von
Massimo Valeri
Copyright-Jahr
2019
Buch
Corporate Social Responsibility and Reporting in Sports Organizations

Print ISBN: 978-3-319-97648-8

Electronic ISBN: 978-3-319-97649-5

Copyright-Jahr: 2019

DOI
https://doi.org/10.1007/978-3-319-97649-5_2

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