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Corporate Social Responsibility (CRS)

Corporate Social Responsibility

.1 The Origin of CSR

The history of CSR is almost as long as that of companies. Concerns about the excesses of the East India Company were commonly expressed in the seventeenth century. There has been a tradition of benevolent capitalism in the UK for over 150 years. Quakers, such as Barclays and Cadbury, as well as socialists, such as Engel’s and Morris, experimented with socially responsible and values-based forms of business. And Victorian philanthropy could be said to be responsible for considerable portions of the urban landscape of older town centers today.

In terms of activism aimed at companies perceived as acting against the general interest: The first large-scale consumer boycott? England, in the 1790s over slave harvested sugar.

(It succeeded in forcing the importer to switch to free-labor sources.)In 1612, English jurist Edward Coke complained that corporations “cannot commit treason, nor be outlawed or excommunicated, for they have no souls.”

2.2 Definitional Analysis of CSR

Corporate social responsibility (CSR), also called corporate responsibility, corporate citizenship, responsible business and corporate social opportunity is a concept whereby organizations consider the interests of society by taking responsibility for the impact of their activities on customers, suppliers, employees, shareholders, communities and other stakeholders, as well as the environment. This obligation is seen to extend beyond the statutory obligation to comply with legislation and sees organizations voluntarily taking further steps to improve the quality of life for employees and their families as well as for the local community and society at large.

2.3 Concept of CSR

Definitely social responsibility includes the responsibility of social people, groups, societies, and business organization. Here raises the question: why is there more interest in, and debate about the social responsibility of business than about the social responsibility of the other institutions? It is of course legitimate to raise the issue of social responsibility of business. But we hear rather less about the social responsibility of, say, the churches, the media, trade unions, the professions, universities, or even the government. When people collectively organize themselves in organizations of one kind or another, do those impersonal legal entities really acquire social responsibilities, which differ from those of other collective entities? Many people are uneasy about the profit motive, suspecting that profits emerge only from exploitation. They fear that free enterprise encourages greed and selfishness. They are reluctant to accept the logic of Adam Smith’s famous theory of invisible hand, which holds that business people the general interest more effectively by pursuing their own interests than by directly trying to ‘do good’. I suggest that, this is why we are here little about the social responsibilities of churches, charities and so on. Business, in contrast, is assumed to have a problem about its social responsibilities because it is driven by profit-motives. So it can be said that,

Corporate Social Responsibility (CSR) means that companies integrate social and environmental concerns in their business operations and in their interaction with business relevant groups on a voluntary basis. In general, CSR is characterized by the following aspects:

³ Voluntary initiatives going beyond legislative requirements and contractual obligations.

³ Activities to benefit the employees, business relevant groups (including the society as such) or the environment

³ With a positive contribution to the individual target group while minimizing negative effects on other (including environment)

³ Regular activities rather than one-time-events (i.e. related to business strategy vs. ad hoc) CSR is not only about fulfilling a duty to society; it should also bring competitive advantage. Through an effective CSR program, companies can:

¥ Improve access to capital

¥ Sharpen decision-making and reduce risk

¥ Enhance brand image

¥ Uncover previously hidden commercial opportunities, including new markets

¥ Reduce costs

¥ Attract, retain and motivate employees.

2.4 Views of Social Responsibilities

There are two views of social responsibility. Those are:

¢ The Classical View

¢ The Socio economic view

2.4.1 The Classical View

The view that management’s only responsibility is to maximize profits.

2.4.2 The Socio Economic View

This is the modern views of today’s global business and economy. In this view management’s social responsibility goes beyond making profit to include protecting and improving society’s welfare.

2.5 Importance of CSR

The business grew rapidly. In the initial growth phase of a business, the natural emphasis and attention is on developing from a financial perspective. As a business matures there becomes a greater responsibility to give back to employees, clients and the wider community. This is an ethos which has been prevalent throughout our business: a desire to make a difference and so early on we made the important decision to execute an extensive corporate social responsibility (CSR) programmed. CSR is an important way to increase a business’ competitive advantage, protect and raise brand awareness and build trust with customers and employees. Maintaining this trust isn’t simple and is something which can easily be damaged or lost. To be successful in the long-term, companies need to think beyond what’s affecting them today and start focusing on what’s going to happen tomorrow. This isn’t just about addressing changes to technology or the needs of the customers, but also taking into account changes in social, environmental and governance issues.

³Corporate Social Responsibility: People, Planet and Profit

It is important to understand the legislative, policy and institutional frameworks that govern contemporary CSR practices and programmers, and how concepts like the Triple Bottom Line – understood in the context of People, Planet, Profit (Social, Environmental, Financial measures) – can benefit the organization and the environment in which the company conducts its business. Previously, the terms CSR were used interchangeably. Subsequently, with the change of the corporate and Broad–Based Black Economic Empowerment landscapes, these terms have been defined separately. Corporate Social Investment is a sub-component of Corporate Social Responsibility.

³ CSR Standards and Practices

ISO 26000 is the recognized international standard body for CSR. The ISO 26000 standards benefit CSR because they provide clarity on an organization’s concepts, terms and definitions related to social responsibility. ISO 26000 intends to assist organizations in contributing to sustainable development. The standards provide insight into trends and characteristics of social responsibility. ISO 26000 therefore aims to integrate, implement and promote socially responsible behavior throughout the organization and in its engagement with its stakeholders.

It is important for businesses not only to provide products and services to satisfy the customer, but also to ensure that the business is not harmful to the environment in which it operates. In order for an organization to be successful, the business must be built on ethical practices. Companies are increasingly pressurized to behave ethically. This pressure comes from customers, consumers, governments, associations and the public at large. ISO 26000 was created with this in mind, to provide guidance on the international standards on CSR. It is intended for organizations in both public and private sectors, in developed and developing countries.

These standards motivate businesses to go beyond legal compliance, recognizing that compliance with the law is a fundamental duty of any organization and an essential part of their social responsibility. Being trustworthy and transparent, however, increases consumers’ preference for a company and its product or service.

The King Report on Corporate Governance (South Africa 2009 – King III) promotes good social and environmental practices as part of good corporate governance. It is closely aligned with the standards for international corporate governance. The JSE (Johannesburg Stock Exchange) Securities Exchange prescribes compliance with King III for listed companies.

CSR focuses on achieving economic success through responsible corporate governance in a company’s core area of business. CSR pushes organizations to do better because their actions affect customers, suppliers, employees, shareholders and the community at large. Partnerships with the communities, particularly those that have been disadvantaged, can help companies build productive relationships and stimulate economic growth in disadvantaged areas.

Around the world, companies are motivated to make their business decisions more sustainable by applying the principles of CSR within their organizations. Examples include the protection of human rights, drawing up and implementing employment and environmental standards, and minimizing corruption.

2.6 Roles of CSR

CSR is the way that businesses manage the economic, social and environmental impacts of their operations into their values, culture, strategy and operations to maximize the benefits and minimize the downsides. It is driven by both Governments looking for businesses to make positive contributions and the costs and benefits of the business and may involve new approaches in their activities of:

¦ governance;

¦ ethics;

¦ health and safety;

¦ environment;

¦ human rights, labor, culture, minorities;

¦ sustainability;

¦ accountability;

¦ Customer satisfaction.

An effective approach to CSR can enhance brand and company reputation by improving efficiency, reducing the risk of business disruptions, and open up new opportunities driving innovation.

2.6.1 Common Roles of CSR in Community Development

CSR has implications on community and CD in many ways. The common roles of CSR in CD are discussed as follows:

¤ To Share the negative consequences as a result of industrialization

This is related to increasing conscience-focused marketplaces necessitating more ethical business processes. By doing so, small vehicle owners share less the tax burden, hence could re-channel the money for more productive uses in the community.

¤ Closer ties between corporations and community

Through CSR the existence of corporations in the social system is felt beyond a perception that corporation is a place just to get employment and producers of goods and services. By doing so, corporations and community would stay in peace and harmony. This becomes a social capital that is essential in community development.

¤ Helping to get Talents

Organizations with a reputation for CSR can take advantage of their status and strengthen their appeal as an attractive employer by making their commitment part of their value proposition for potential candidates. It is also found that when employees view their organization's commitment to socially responsible behavior more favorably, they also tend to have more positive attitudes in other areas that correlate with better performance. They believe their organizations recognize and reward great customer service, act quickly to address and resolve customer concerns, and are led by people in senior management who act in the best interest of customers.

Confidence in senior management is higher in other areas, too, when employees give their company high marks for being socially responsible. For example, if a large number of employees perceive that their organization's senior management supports new ideas and new ways of doing things, this would result on better perception of employees to the organization, hence their trust and loyalty to the organization. There is a correlation between a company's success in the market place is often influenced by its capacity for innovation, the perception of the employees to the organization. It is also a factor in attracting and retaining talents. In relating to CD, good employees’ perceptions on a corporation would lead to the community that treats the corporation as an important economic asset in the community.

¤ Role in transfer of technology (TOT)

Closer ties help in TOT between MNCs that give concerns on CSR and communities in the host countries. MNC is a corporation that has its facilities and other assets in at least one country other than its home country. Such companies have offices and/or factories in different countries and usually have a centralized head office where they coordinate global management. Very large multinationals have budgets that exceed those of many small countries. Barton (2007) focuses on three mechanisms of international technology transfer: the flow of human resources; the flow of public-sector technology support; and the flow of private technology from MNCs to developing countries. He argues for greater mobility within, and globalization of, the world’s scientific enterprise and reasserts an economic rationale for investing in public-sector research in the developing countries.

Through TOT coupled with CSR processes, the targeted community would gain in the various aspects of product development and marketing, such as better price and quality, as well as concern for people’s wellbeing.

¤ CSR helps to protect environment

Some of the world's largest companies have made a highly visible commitment to CSR, for example, with initiatives aimed at reducing their environmental footprint. These companies take the view that financial and environmental performance can work together to drive company growth and social reputation. This attitude can only serve to enhance the employment value proposition such as interest in "going green" gains traction (Towers Perrin, 2009). “We green the earth” slogan made by some MNCs in Malaysia who own large golf areas within the vicinity of residential areas is another CSR initiative seems to protect environment. Many non-profit organizations have been involved in learning and advocacy of environmental protection of CSR such as those reported by the United Nations. They are for example a) “Friends of the Earth” who highlights the environmental impact of some MNCs and campaign for stronger laws on environmental responsibility; b) “Green Peace mission” is another example of CSR initiative that gives to society and community in preserving the latter’s rights towards reaping healthy environment (Wikipedia, 2009).

¤ CSR in for human right corporate sustainability

The United Nations have launched the “Global Compact” – an initiative to convince international companies to commit themselves to universal principles in relation to protection of human rights (UN Global Compact, 2009). Being the world's largest voluntary corporate responsibility initiative, the UN Global Compact is also seen a strategic policy for businesses that are committed to aligning their operations and strategies within the areas of human rights, labor, and environment. By doing so, business, as a primary agent driving globalization, can help ensure that markets, commerce, technology and finance advance in ways that benefit economies and societies everywhere. Never before have had the objectives of the international community and the business world been so aligned. Common goals, such as building markets, combating corruption, safeguarding the environment and ensuring social inclusion, have resulted in unprecedented partnerships and openness among business, government, civil society, labor and the United Nations. This ever-increasing understanding is reflected in the growth of the Global Compact, which today stands as the largest corporate citizenship and sustainability initiative in the world -- with over 4700 corporate participants and stakeholders from over 130 countries.

¤ Interdependency between a corporation and community

The close link between a corporation and community is another aspect of CSR role in CD because in long run it creates sustainable development. This could be seen e.g. Shell Foundation involvement in the Flower Valley in South Africa and Marks and Spencer in Africa. The CSR projects give aids to local organization and impoverished communities. This certainly leads to sustainable community development (Wikipedia, 2009).

¤ A CSR program can be seen as an aid to alleviate poverty

An example is a Malaysian reality program Bersamamu of TV3 which is sponsored by Syarikat Faiza Sendirian Berhad (SFSB), a local enterprise-cum-philanthropist who responds to government’s appeal to help impoverished community to improve their livelihoods (SFSB, 2009). SFSB gets help from the local media company TV3 for publicity and audience support. This TV program is focused on the life reality of the poor, helpless and misfortune people in their survival. Every purchase of Faiza's Product, will entitle the buyer to make a donation to Tabung Bersamamu TV3 (a fund of the broadcasting agency). Through this collaboration it may trigger other corporations to help the nation in its effort to alleviate poverty and, hence, in developing communities.

¤ A CSR program helps in data gathering for other public organization function

For instance in the United States, Intel and IBM (examples of mega ICT firms) assisted under-staffed police departments with information gathering and processing by installing cameras with video processing abilities in areas where there are high rates of crimes. Intel has also conducted initiatives to educate local communities on how they can use technology to prevent crime or at least to use it to detect who committed the crime (CSR@Intel, 2009). This is an example of technology companies implement CSR initiatives that both benefit community and support business objectives.

¤ For corporate sustainability goals

In Europe and elsewhere outside the U.S., companies have been taking their social role seriously for years, often under the banner of corporate sustainability. The EU has developed a corporate sustainability framework, which identifies a progressive set of economic, social and environmental objectives that companies are encouraged to achieve. At Towers Perrin (2009), for instance, they have developed a methodology to assess the employee perspective on sustainable business practices (SBP). These practices represent a continuing commitment by a company to behave ethically and contribute to economic development while improving the quality of life of its workforce and family members, as well as the local community and society at large. Towers Perrin's SBP index specifically covers five areas: awareness and perceived importance among employees, employee sustainable behaviors, social and community performance, environmental performance, and ethical and legal performance.

2.7 Three Dimensional Aspects of CSR

The purpose of corporate social responsibility (CSR) is to make corporate business activity and corporate culture sustainable in three aspects:

8 Economic aspects.

8 Social aspects.

8 Environmental and Ecological aspects.

2.7.1 Economic aspects of CSR

The economic aspects of CSR consist of understanding the economic impacts of the company’s operations. Economic issues have long been overlooked in the discussion on corporate social responsibility. For many years, the aspect has been widely assumed to be well managed. However, it is actually the least understood by many of those shaping the corporate and public policy agendas, and underrepresented the corporate responsibility The economic aspects of CSR is often mistakenly considered to be synonymous with financial issues, which is why it has been assumed easier to implement than the other two pillars of the temple. However, the economic responsibility is not simply a matter of companies being financially accountable, recording employment figures and debts in their latest corporate responsibility report. The economic dimension of the sustainability agenda should rather consider the direct and indirect economic impacts that the organization’s operations have on the surrounding community and on the company’s stakeholders. That is what makes up corporate economic responsibility.

I. The Multiplier Effect

The economic performance of a company has direct and indirect impacts on all of its stakeholders – including its employees, local governments, non-profit organizations, customers, suppliers, and the communities in which the companies operates. For example: a good economic performance makes it possible to develop operations for the long term and to invest in development and the well-being of employees. The employees of the company get good salaries, from which they purchase goods and services as well as pay taxes. These activities fuel the local service industry, government programs and the community activities. This multiplier effect becomes all the more important if the company is one of the largest employers in the communities.

II. Contribution through taxes

Companies are major contributors to the well-being of the area surrounding their operations, for example through the local tax base. Therefore, the question arises: is it responsible for a business to see corporate taxes purely as to cost be avoided, rather than part of their social contract with society? Taxes have a significant impact on the creation and distribution of wealth: tax avoidance, though perfectly legal, deprives the community in the area of the company’s operation of well-being.

III. Avoiding Actions that Damage Trust

A company’s license to operate depends upon the trust and support of the local communities where it operates. The shift in power from the public the private sector emphasizes the importance of this trust – and the obligations and responsibilities that come with it. Some company activities are potentially very destructive to the trust earned from the community or otherwise cannot be regarded as economically responsible. These should be avoided or at least carefully considered. Example of such harmful company behavior include: bribery and corruption, tax avoidance: and concentration of rewards and incentives of the company’s performance to few individuals only instead of fairer distribution among the personnel. The company should also stop to consider the economic effects of changes in locations and/or operations to the community.

2.7.2 Social Aspects of CSR

Social responsibility is the newest of the three dimensions of corporate social responsibility and it is getting more attention than it has previously had. Many organizations are becoming increasingly active in addressing social concerns social responsibility means being accountable for the social effects the company has on people - even indirectly. This includes the people within the company, in the supply chain of the company, in the community the company is in and as customers of the company which means the whole lot of stakeholder. It refers to the management’s obligation to make choices and take actions that will contribute to the well fare and interests of society as well as those of the organization. The following aspects have been found to be key the social aspects of CSR for an organization:

i. Responsibility towards Customers

The idea of treating customers with respect and attention is not new to business: often being responsible to customers has a direct positive effect on the company’s profits.

There are, however, broader social responsibilities including providing good value for money. These responsibilities may include such issues as the safety and durability of products or services; standard or after sales service; prompt and courteous attention to queries and complaints; adequate supply of products or services; fair standards of advertising and trading; and full and unambiguous information to potential customers.

ii. Responsibility toward Employee

Businesses are major contributors to the employment generation of the community.

However, social responsibility to employees extends beyond terms and conditions of the formal contract of employment. Companies need to come up with wider expectations that today’s employees have for the quality of their working life. Such expectations include taking care of the personnel’s welfare and safety at work and upholding their skills and motivation for the work. Beyond these expectations, a socially responsible company secures a just treatment and equal opportunities for all its employees, regardless of gender, age, race, or religion.

iii. Responsibility toward Community

Companies depend on the health, stability, and prosperity of the communities in which they operate. Often majority of the company’s employees and customers come from the surroundings area – especially so for SME’s. The reputation of a company at it s location, its image as an employer and producer, but also as an actor in the local scene, certainly influences its competitiveness. Many companies become involved in community causes, for example by providing additional vocational training places, recruiting socially excluded people, sponsoring local sports and cultural events, and through partnerships with communities or donations to charitable activities.

2.7.3 Environmental and Ecological aspects of CSR

Environmental concern and sustainable development is a key pillar of the corporate social responsibility. Environmental and ecological issues have been an important topic of discussion for the past thirty years in the business world – the longest time of the three dimensions corporate social responsibility. The knowledge and issues within the dimensions have progressed across a landscape of changing business realities.

Environmental aspects put in place in the 1970s with the first real understanding of the environmental impacts of business. Now, in the 21st century, we are faced with new challenges.

I. Environmental Impact

Corporate activity may have many types of effect s on the environment. Usually environmental impact refers to the negative effects occurring in the surrounding natural environmental due to business operations. Such impacts may include: overuse of natural, non-renewable resources of energy, pollution wastage, degeneration of biodiversity, climate change, deforestation etc. Since many business – related environmental problem transcend national boundaries, most companies s are thus actors in global environment. To obey CSR in case of environmental aspects corporations can take the following steps:

r Measuring Environmental Impact: Environmental impacts can be measured in several ways through environmentally extended input-output tables, material input per service unit (MIPS) calculations, ecological footprint and life cycle assessment, to name a few. Ecological footprint measures the amount of nature’s resources consumed in a given year, and compares it to the resources available in the world. Life cycle assessment (LCA or eco-balance) is used to assess the environmental performance of a product from raw materials in the beginning of the production process all the way to disposal at the end of use. The MIPS value is calculated by dividing the amount of material the product or service causes to move – e.g. the amount of earth moved in mining , not just the metal used – during its entire life – span by the amount of benefits and value its brings.

r Environmental Management: To truly commit to its environmental responsibilities a company should change its traditional modes operation towards a more environmentally oriented one. The environmentally more responsible perspective could include such issues as an emphasis on increased resource productivity, cleaner production and active dialogue with the company’s stakeholders. Many businesses have found that establishing an environmental management system is the best basis for good environmental performance. Quality, health and safety issues can also be integrated into the same management system.

r The Win-Win of Environmental Responsibility:Several individual companies have found that improving environmental performance may also have beneficial effects on the company itself. Using less material and streamlining processes to create less waste may lower the costs of operation significantly. Moreover, the close review of operations, which is needed to improve the environmental performance, may reveal other improvement points, such as risk and material loss. A responsible public image may also attract more customers. These kinds of improvements as well as the investments behind them are often referred to as win-win – good for both the environment and profitability of the company. The principle of win-win situations has been established for a number of years and most recently recognized in the commission’s 6th Environmental Action program. The program explains, how the European Union and member State governments can fulfill their role in helping business to identify market opportunities and undertake win-win investments, the action program also set out a number of other measures aimed at business: establishment of a compliance assistance program to help business understand the environmental requirements of the European Community; development of national, but harmonized, company environmental performance reward schemes that identify and reward good performers and encourage voluntary commitments and agreements.

2.8 Dynamics of CSR in Bangladesh

‘Corporate Social Responsibility’ or CSR for short is a relatively new term that has suddenly gained currency. Hundreds, indeed thousands, of companies are adopting ‘ethical policies’ or ‘codes of conduct ‘saying how the intend to behave. More and more companies are signing up to such initiatives as the United Nations Global Compact or the Fair Labor Association. They are joining bodies such as World Business Council for Sustainable Development and CSR Europe. On both sides of the Atlantic there are myriads of conferences and ‘initiatives’, where corporate ‘CSR Executives’, some even from companies with a long anti-union record, meet up with campaigns, NGOs and indeed trade unions. Take the example of McDonald’s. In the 1990s, the hamburger corporation took two campaigners through a long and exhausting libel court case in London after they criticized its corporate practices. Then there was the 2004 film ‘Super Size Me’. Its public image thoroughly dented, today McDonald’s leaflets in the UK show happy local farmers producing organic crops for healthy meals. Or the oil company Unocal, which was severely criticized for knowingly using forced labor to construct a pipeline in Burma, a country run by a vicious regime and subject to an international boycott. Labor rights’ groups in the US took Unocal through the courts. Unocal now has a huge area on its website devoted to CSR. In fact, CSR means different things to different people. However, certain ideas are becoming commonly accepted. One is that CSR is not about philanthropy or charitable work. It refers to something much more fundamental. It is about how companies take responsibility for their actions in the world at large. Conventional CSR Watchdogs include Labor Unions, Consumer Groups, Environmentalists, NGOs and all ‘Stakeholders’ watching over their interest as opposed to ‘Stockholders’ only.

The role of business worldwide and specifically in the developed economies has evolved over the last few decades from classical ‘profit maximizing’ approach to a social responsibly approach, where businesses are not only responsible to its stockholders but also to all of its stakeholders in a broader inclusive sense. One can identify so many reasons for shifting the role of business from classical concept to a responsible business concept, but negative impression of stakeholders on the enterprise would get a higher priority among others. In one hand, enterprises create wealth and job opportunities for the society and on the other; they are pollute and destroy environment and ecology with devastating impact on human health and bio-diversity worldwide. To address the social problems or the problems of the stakeholders, the business community evolved a new approach in their business strategies named CSR and through CSR enterprises are intent to strike a balance between economic and social goals, where resources are used in a rational manner and social needs are be addressed responsibly. CSR can be viewed as a comprehensive set of policies, practices, and programs that are integrated into business operations, supply chains, and decision making processes throughout the company and include responsibilities for current and past actions as well as adequate attention to future impacts. CSR focuses vary by business, by size, by sector and even by geographic region.

The umbrella of CSR is quite big and it includes all the good practices that increase the business profitability and can preserve interest of all stakeholders. However, Lotus Holdings defines CSR as “The integration of the interests of the stakeholders – all those affected by a company’s conduct – into the company’s business policies and actions, with a focus on the social, environmental, and financial success of a company, the so-called triple bottom-line with the goal being to positively impact society while achieving business success.” Thus, the whole range of stakeholders is considered as integral parts of CSR. One important aspect of CSR is that it is not legal obligation but rather voluntary social and environmental positive initiative to establish an image of environmentally and Socially Responsible Business (RSRB) that also encompasses MSMEs as well as giant corporations. The motivation and drive to pursue is chiefly a result of pressure from well organized Consumer Rights movement, specifically in developed world that acts as watchdog and hardly hesitates to impose Consumer Boycott against a company tha violated established CSR practices. An Ideal example is the consumer boycott impose on purchasing Bangladesh Readymade Garments on the ground that these are produced by under-aged child labor. Despite the fact that in the not so distant past, CSR was more of a charity by affluent or socially responsible business organizations without expecting any financial return, today, it very much a planned investment in creating positive image to enhance profitability. Under CSR concept, companies decide voluntarily to contribute to a better society and a more sustainable environment. As evolved primarily in the western world, most of the rising companies there practice CSR to enhance the image and acceptability in the community (Green Paper, 2001). There are driving forces behind CSR that include; new concerns and expectations from citizens, consumers, public authorities and investors in the context of globalization. Social criteria are increasingly influencing the investment decisions of individuals and institutions both as consumers and as investors. Increased concern about the damages caused to the environment by economic activities; transparency of business activities brought about by the media and modern information and communication technologies are all contributing to the changing scenario regarding CSR. According to Green Paper, 2001, “Few trends could so thoroughly undermine the very foundations of our free society than the acceptance by corporate officials of a social responsibility other than to make as much money for the stockholders as possible.”

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