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2015 | OriginalPaper | Buchkapitel

1. The Relationships Between CSR, Good Governance and Accountability in the Economy of Communion (EoC) Enterprises

verfasst von : Maria-Gabriella Baldarelli, Mara Del Baldo, Caterina Ferrone

Erschienen in: Corporate Social Responsibility and Governance

Verlag: Springer International Publishing

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Abstract

The chapter aims to propose a reflection on the new frontiers of corporate social responsibility (CSR) and the principles and practices of good governance that are based on the experience of the Economy of Communion (EoC) enterprises which can be defined as companies with an “ideal motive” in that they are the results of a charismatic founder (Chiara Lubich) and the fruit of an ethical substratum, that directs every field of human behavior and, therefore, that economic behavior too.
The experience of EoC enterprises was initiated in Brazil in 1991 to solve poverty problems near the São Paulo area, and now it has developed all over the world with 1,000 enterprises that are located in every continent.
After presenting the theoretical framework, the study is based on the empirical analysis of two cases of Italian EoC businesses (Ridix spa and Rainbow Library Engraved in Val d’Arno-FI (Florence)) in which the principles of communion and reciprocity enter as fundamental elements of the mission, governance and accountability. A specific attention has been addressed to the mechanisms (operating procedures, decision-making processes and the logic of power) relative to the governance, trying to outline how the relationship develops dynamically with the CSR and the communion which is declined in this context as: dialogue, trust and reciprocity. The comparative perspective in which the cases are presented highlights the different economic results that are achieved in spite of the same intense application of CSR and the EoC pillars in managing the businesses.
The reflections that emerged contribute to deepen the knowledge of a phenomenon which has been studied by scholars in various fields, to offer insights on the coherence of the enterprise’s governance according to the EoC project guidelines and to diffuse good examples of a new culture of solidarity.

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Fußnoten
1
Chiara Lubich is the founder of the “Focolare Movement”, an interfaith movement which has the purpose to achieve the universal brotherhood. Today, its members are approximately 140,000 belonging to 187 different countries, including non believers and believers of 350 different churches and other religions
 
2
Specifically, the aspects that lead corporate governance are: proprietary asset and the composition of the firm’s organs of government, relations and interactions among these organs (ownership, board of directors and management), the distribution of power and responsibility to the highest levels of the organization, the modalities of selecting and remuneration of upper and middle management, transparency of the acts of government and internal control, the economic and financial information system, the modes and the instruments with which the decision-making processes and behaviors conform to the principles that inspire the functioning of the business. See Molteni 2004.
 
3
The cardinal rule of stakeholder theory is that “he who governs the firm must consider the rights, the interests and the expectations of all those who may be influenced by managerial decisions and who, conversely, may exercise their influence on the results of such decisions” (Freeman 1984, p. 46).
 
4
“CSR expresses more than simply the requirement that business should be conducted ethically – it refers to the notion of responsibility for the impact of corporate activity on the wider body of stakeholders, both internal and external stakeholders, and both economic (employees, customers, banks, suppliers, competitors) and social stakeholders (family members, the physical environment, the government, trade and business associations, etc.), and it is this attribution of responsibility that underpins the willingness of society to legitimate business” (Gray et al. 1996). See also Godoz-Diez et al. 2011; Uhlaner et al. 2004.
 
5
These include the concepts of corporate social performance (Carrol 1979; Wood 1991); corporate social responsiveness (Ackerman 1973); corporate citizenship (Waddock 2004); corporate accountability (Zadek et al. 1997; Gray et al. 1996); sustainability and triple bottom line (Elkington 1994) and corporate social entrepreneurship (Austin et al. 2006).
 
6
For actual thoughts concerning theoretical strands dealing with CSR, see Garriga and Melé 2004.
 
7
Mission is conceived in terms of explication and a synthesis of the company aims; corporate governance as the command structure and the tools and processes present in the company for government; accountability as the informative responsibility of the company through the use of accountability tools to take and give account of the business activity (i.e. the social balance or the sustainability report).
 
8
Throughout the Sophia University.
 
9
Throughout the non profit association, named Azione Mondo Unito (AMU) Association ONLUS.
 
10
Indeed, a renowned scholar expresses himself thus on the subject of the qualities of a manager. “Maybe now, there is need for other qualities: not just taking the initiative, but creating it and facilitating it. Not just talking, but also listening. Not just commanding, but promoting. Being, rather, like a conductor of an orchestra, who knows that the other fellow plays the violin, or the horn, better than him, but one who is able to listen and facilitate the many skills of the individual members of his orchestra to such a degree that out of the harmony of everybody playing together, a symphony comes to life.” Burckart 1999, p. 79.
 
11
Among these, is Ancilla Consulting, about which the owner, Tita Puangco, tells us: “It was set up in 1991 in Manila, the Philippines, as an immediate answer to the Economy of Communion project. Then, I worked as a bank official, a safe and well-paid job, but in accordance with my husband, I decided to join the invitation of Chiara leaving my job in order to create a consultancy firm … Ancilla is now in the fourteenth year of activity … Thanks to its professional commitment and Providence, from the 22 staff of ten years ago, now we have 48 professional workers, at the service of 270 customers”.
 
12
For the editing of this section, we thank Dr Kelly Amato for collaboration in the operative phase of this analysis.
 
13
www.​ridix.​it, the “who are we?” button, mission.
 
14
From www.​ridix.​it, the “who are we?” button, values.
 
15
www.​ridix.​it, Profile of the founder.
 
16
Personnel training policies are ordinarily adopted for the placement of new employees and for the updating of the existing workforce. Safety and health at work are catered for by D. Lgs (Legislative Decree) N°: 81/2008. The various measures adopted in evaluating risk is divided according to risks by workplace or by the various duties and have seen to it that accidents, till now, have been light in entity and have been irrelevant as regards the health of employees. Taken from the Financial Report, 2012, Ridix S.p.A.
 
17
ISO 9001:2008 is a voluntary legal norm which has become current reference, identified at a global level, for the certification of the management system for quality of organizations of all sectors. This international norm allows organizations, in whatever sector, to have the satisfaction of their customers increase through effective application of a system of management for quality (customer instructions, approach by processes, continual controlling of suppliers, document and data availability, continual improvement and yet more).
 
18
All documentation supplied by Ridix S.p.A., Audit/ Assessment Report edited by S.Q.S.
 
19
Reference to the Legislative decree of 9th April 2008, N°. 81 “Application of article 1 of law of 3rd August 2007, N°. 123, in the subject area of health protection and safety in the workplace”.
 
20
For the administrator of “Arcobaleno”, EoC has far-off origins, even before the beginning of the project in Brazil: “L. and I (G.) we had already soundly understood that we would be working for others before launching the EoC, and we came together to work in fraternity for the common good. We had understood that if we do everything for love, that has the values of a common company with the surplus value which is that of fraternity and sharing. I came from the experience of being a sole trader, I felt the need to share the work expression too. With this need, when Chiara spoke about the “culture of living”, we immediately agreed and joined. The essence of EoC can be found in the “how” we arrive at the result, i.e., from the idea of the product to delivery of the same, being held to account for after-sales service. It is a “vocation” which has to be renewed each morning and embodied into the social community”.
 
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Metadaten
Titel
The Relationships Between CSR, Good Governance and Accountability in the Economy of Communion (EoC) Enterprises
verfasst von
Maria-Gabriella Baldarelli
Mara Del Baldo
Caterina Ferrone
Copyright-Jahr
2015
DOI
https://doi.org/10.1007/978-3-319-10909-1_1