Exploration of the social dimension of corporate responsibility in a welfare state

This study focuses on corporate social responsibility (or CSR)as the latest dimension to emerge in the corporate responsibility and sustainability agenda, which in the recent past has rapidly risen to the top of the list of concerns for civil societies worldwide. Despite the continuing debates and discussions about the scope, benefits, and impacts of CSR to business and community in various sectors, levels, and types of society, many companies have moved forward to confront the opportunities and challenges of CSR. Thus, this study is about those proactive companies with a focus on the importance of CSR and its management inside and outside the company. It is an exploration and learning from the experience of Finnish companies, as well as other actors interested or involved in shaping the course of CSR, locally and globally. It also looks closely at how national culture affects the views, thinking, and management of CSR in a welfare state. This dissertation primarily draws on the analyses of information collected from a series of qualitative interviews and the existing literature in the area. This is complemented by an analysis of written and published documents on CSR from various sources. The results of the study give insightful information and detailed descriptions of a roadmap useful in learning and understanding CSR in Finnish companies. Despite the varying conceptual connotations, essential roadmap indicators point to the importance of framing CSR within the corporate responsibility concept, Finnish development and the welfare state system, globalization, stakeholders, and the pursuit of sustainable development as the main drivers of CSR, the remarkable progress of CSR in companies, and identification of key management areas and practices relevant to CSR. Similarly,the study reveals the importance of culture as essential in understanding and learning CSR. Finnish culture has a positive influence on the views, thinking, and management practices of CSR issues. Such a positive influence of culture, therefore, makes it easy for business people to discuss and understand CSR, because those CSR issues are already considered common and taken-for-granted by Finns and are implicit in the welfare state provisions. The experience of Finnish companies in implementing CSR policies in the supply chain is a concrete proactive step in advancing the message of CSR, that is, to bring companies and suppliers together to work on improving and strengthening relationships towards socially responsible practices worldwide. Such a forward step to deal with CSR issues in the supply chain reflects the companies' commitments and belief that CSR can be managed with the suppliers and gain positive benefits. Despite the problems and complexities, particularly in the global supply chain, managing CSR for Finnish companies presents new opportunities and challenges that are expected to intensify in the near future. The focus on CSR policy implementation inthe supply chain points to the importance of companies taking initiatives and forging cooperation with suppliers with the aim of addressing and improving CSR questions in the supply chains. The proactive stance of Finnish companies toward CSR is complemented by the active supporting role of important societalactors such as the government and NGOs. These actors carry out various promotional efforts and campaigns, thus bringing CSR into the mainstream of Finnish companies and strengthening the synergistic learning about CSR within the Finnish business and civil circles. The efforts of the government and NGOs to promote CSR are indicative of the importance of multipartite involvement and the emergence of better civil regulations. Likewise, their drive to learn from each other, exchange experiences, and contribute in CSR debates facilitated the evolution of CSRnetworks in the country. The results of this study add to the mounting evidence that CSR, in general, has created a new dimension in managing corporate sustainability. This study provides compelling empirical evidence and some direct quotations about CSR in the Finnish context. This information can be used to learn and gain new useful insights, approaches, and concepts for managing CSR.

Stakeholder accountability or stakeholder management: a review of UK firms? Social and ethical accounting, auditing and reporting SEAAR practices

The main aim of this study is to undertake an evaluation of the initial wave of stand-alone social reports issued by the major market players in the UK using AA1000 as an evaluative tool, or benchmark, in order to ascertain the extent to which they conform to the provisions of AA1000, in particular the core principles of accountability and inclusivity. Applying the lens of the stakeholder model the paper examines to what extent contemporary SEAAR practices in the UK are likely to promote stakeholder accountability, or whether they are simply exercises in stakeholder management.

Contabilidade criativa, ética e responsabilidade social das empresas

Doutoramento em Gestão

A Responsabilidade social empresarial na indústria de elevadores

Dissertação de Mestrado Apresentado ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Empreendedorismo e Internacionalização, sob orientação da Mestre Anabela Ribeiro

Proposta de implementação da responsabilidade social numa empresa de engenharia e construção

Este estudo tem como finalidade analisar a possibilidade de implementação e integração do sistema de gestão da responsabilidade social numa empresa de engenharia e construção, de acordo com a norma NP 4469-1 (2008). Um dos objetivos deste trabalho é explorar uma das atividades fundamentais para o crescimento da economia: a construção. Esta funciona como barómetro da economia nacional, ou seja, movimenta vários setores importantes na sua cadeia de produção, contribuindo na criação de riqueza como também de emprego. Como consequência das mudanças na economia nos últimos anos, o comércio nacional transformou-se em comércio globalizado, tendo como mercado não só um país mas o mundo inteiro. As empresas veem isso como um desafio, independentemente da sua dimensão. A redução de custos e a diferenciação não podem ser a única fonte de competitividade. A recente situação de instabilidade económica mundial impulsiona as empresas a inovarem na sua imagem para com os stakeholders e, assim, garantir o seu desenvolvimento e sustentabilidade financeira. A temática da Responsabilidade Social Empresarial (RSE) surgiu da necessidade de existir um espírito empresarial responsável, ao encontro do conceito de desenvolvimento sustentável (Baylis e Smith, 2005). Apesar da ampla divulgação da noção de responsabilidade social das empresas, não se verifica, no entanto, uma definição exata da mesma, pois o tema tem sido abordado de diversas formas e tem dividido opiniões ao longo dos anos. A responsabilidade social é, assim, um fruto da gestão das organizações e das profundas críticas sociais, legais, éticas e económicas, inspiradas nos parâmetros da obtenção de valor social (Parra, 2003). A sustentabilidade revela uma mudança de paradigma do mundo empresarial, na medida em que as empresas devem adotar práticas socialmente responsáveis, que integrem de forma voluntária as preocupações ambientais, sociais e económicas no desenvolvimento das suas atividades operacionais e das suas interações com as partes interessadas.

Non–profit and investment attractiveness – best practices under a national perspective

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

Corporate social responsability reporting: The case of Portuguese Hospitals

vThis research investigated Portuguese Hospitals’ Corporate Social Responsibility reporting practices, by analyzing Hospitals’ Annual Reports and websites. The main hospital stakeholders were presented and activities pertaining to each group included. Overall, it appears that there is a lack of strategic CSR reporting on both private and public hospitals. Hospital managers should include stakeholders in their CSR strategy and aim it at shared value creation. Hospitals need to build a stronger relationship with the community and reformulate CSR reporting practices to ensure that the reporting is timely, complete and relevant and is easily accessible by interested parties.

Ensaios sobre a responsabilidade social corporativa e sua divulgação no setor portuário

Tese de Doutoramento em Contabilidade

A dimensão interna da responsabilidade social nas organizações: equilíbrio entre o trabalho e a vida familiar

Dissertação de mestrado em Sociologia (área de especialização em Organizações e Trabalho)

As práticas de responsabilidade social organizacional: uma análise nas empresas cabo-verdianas

A responsabilidade social organizacional (RSO) constitui um assunto cada vez mais discutido no seio dos diversos sectores e é considerado importante na gestão das organizações. As acções de responsabilidade social, gradualmente, têm vindo a tornar-se um diferencial em termos de estratégia e competitividade, contribuindo, no seu todo, para a sustentabilidade da sociedade e das pessoas que nela vivem. Assim, torna-se importante compreender a forma como as organizações e seus gestores entendem e assumem o seu compromisso para com todos os stakeholders, bem como despertar-lhes o interesse para os benefícios e vantagens que poderão obter com a prática e implementação de uma gestão da responsabilidade social nas organizações. Apesar de as práticas de RSO constituírem ainda um assunto muito recente em Cabo Verde, já é notável o crescimento das acções desencadeadas pelas organizações em prol de uma sociedade mais justa, responsável e transparente. Com o objectivo de identificar as práticas de responsabilidade social das organizações cabo-verdianas na sua vertente económica, social e ambiental, o presente trabalho inclui uma análise quantitativa e qualitativa, feita a partir da aplicação de um inquérito por questionário, com questões fechadas, complementado por questões abertas. Assim foi realizada uma pesquisa exploratória-descritiva nas organizações, escolhidas em função da sua notoriedade e da sua posição estratégica para o desenvolvimento do país. Entre os principais resultados obtidos pode-se destacar a preocupação com questões ambientais, o respeito pela Lei laboral e apoio regular às comunidades. Dos resultados obtidos e da análise efectuada, pode-se concluir que a cultura da RSO nas organizações cabo-verdianas, ainda se apresenta de forma incipiente. Espera-se, com este trabalho, explicitar o carácter estratégico da responsabilidade social organizacional, bem como fomentar reflexões posteriores de forma a efectivar uma mudança de cultura, levando gestores, colaboradores, e demais stakeholders a desenvolverem o interesse sobre esta matéria, uma vez que a RSO não é apenas um assunto das grandes empresas, mas sim, de todos nós. Social organizational responsibility (SOR) is an increasingly discussed subject amongst several sectors and it’s considered as extremely important on organization management. The social responsibility actions have gradually becoming a disparity regarding strategy and competitivety, contribution in its whole for the society’s and its inhabitant’s sustainability. Thus, it’s important to identify the way the organizations and its managers understand and assume their commitment with the stakeholders, as well as to bring up their interest for the benefits and advantages that they may obtain with the social responsibility management practice on the organizations. Although the SOR practices are still considered as a recent subject in Cape Verde, it’s already noticeable the organizations actions growth towards a fairer, responsible and transparent society. Aiming to identify the capeverdian social organizational responsibility practices on its economical, social and environmental string, this written presentation includes a quantitative and qualitative analysis, with closed questions, completed by open ones. It was therefore performed an explanatory-descriptive research for the organizations, each chosen regarding their notoriety and strategic position for the country’s development. Amongst the main results we may enhance the concern on environmental issues, the respect for the Labour law and the regular support for the communities. From the obtained results and the analysis done, we may conclude that the SOR culture on the Capeverdian organizations is still considered as quite insipient. With this written presentation, it’s expected to explain the social organizational responsibility strategic character, as well as to enhance the posterior reflections in order to implement a cultural change, influencing the managers, co-workers and remaining stakeholders to develop their interest on the subject, once the SOR should not only be some big companies issue, but instead, one regarding all of us.

Corporate Social and Regional Responsibility - The View of Small and Medium-sized Enterprises

The objective of this research was to understand and describe what corpo-rate social and regional responsibility is in SMEs and define the meaning of these concepts to the community and region. Corporate social respon-sibility (CSR) creates a basis for regional responsibility. Regional respon-sibility is a new concept and this research examines it from SMEs’ view-point. This is a theoretical research and the aim is to create a theoretical framework of SMEs’ corporate social and regional responsibility. This framework supports the future research on the subject. The research results show that CSR of SMEs is practical, informal and dependent on the scarce resources of SMEs. CSR is a complex and deep concept and SMEs have their own way of interpreting it. It can be stated that CSR-practises in SMEs are closely connected to employment, envi-ronment, community and supply chain. The challenge is to find motivation to socially and regionally responsible behaviour in SMEs. Benefiting from responsible behaviour and the attitude of SME’s owner-manager are the key reasons for SMEs to involve in CSR and regional responsibility. The benefits of this involvement are for example improved image, reputation and market position. CSR can also be used in SMEs as risk management tool and in cost reduction. This study indicates also that creation of strate-gic partnerships, local government participation, a proper legal system and financial support are the basic issues which support CSR of SMEs. This research showed that regional responsibility of SMEs includes active participation in regional strategy processes, L&RED initiatives and regional philanthropy. For SMEs regional responsibility means good relationships with the community and other related stakeholders, involvement in L&RED initiatives and acting responsibly towards the operating environment. In SMEs’ case this means that they need to understand the benefits of this kind of involvement in order to take action and participate. As regional responsibility includes the relationships between firm and the community, it can be stated that regional responsibility extends CSR’s view of stakeholders and emphasises both, the regional stakeholders and public-private partnerships. Community engagement and responsible be-haviour towards community can be seen as a part of SMEs’ social and regional responsibility. This study indicates that social and regional re-sponsibility of SMEs have a significant influence on the community and region where they are located. Better local and regional relationships with regional and community actors are the positive impacts of social and re-gional responsibility of SMEs. Socially and regionally responsible behav-iour creates a more positive environment and deepens the involvement of SMEs to community and L&RED initiatives.

Measurement of social value creation with non-financial measures

This research examines the concept of social entrepreneurship which is a fairly new business model. In the field of business it has become increasingly popular in recent years. The growing awareness of the environment and concrete examples of impact created by social entrepreneurship have encouraged entrepreneurs to address social problems. Society’s failures are tried to redress as a result of business activities. The purpose of doing business is necessarily no longer generating just profits but business is run in order to make a social change with the profit gained from the operations. Successful social entrepreneurship requires a specific nature, constant creativity and strong desire to make a social change. It requires constant balancing between two major objectives: both financial and non-financial issues need to be considered, but not at the expense of another. While aiming at the social purpose, the business needs to be run in highly competitive markets. Therefore, both factors need equally be integrated into an organization as they are complementary, not exclusionary. Business does not exist without society and society cannot go forward without business. Social entrepreneurship, its value creation, measurement tools and reporting practices are under discussion in this research. An extensive theoretical basis is covered and used to support the findings coming out of the researched case enterprises. The most attention is focused on the concept of Social Return on Investment. The case enterprises are analyzed through the SROI process. Social enterprises are mostly small or medium sized. Naturally this sets some limitations in implementing measurement tools. The question of resources requires the most attention and therefore sets the biggest constraints. However, the size of the company does not determine all – the nature of business and the type of social purpose need to be considered always. The mission may be so concrete and transparent that in all cases any kind of measurement would be useless. Implementing measurement tools may be of great benefit – or a huge financial burden. Thus, the very first thing to carefully consider is the possible need of measuring value creation.

La actualidad y los retos de la RSE. Un modelo familiar de responsabilidad social empresarial

El presente texto comienza con la definición y explicación de algunos de los conceptos básicos de mayor importancia para la familiarización con el presente trabajo. A continuación construimos tres pilares fundamentales que soportan la idea de una actuación moralmente responsable. Empezamos con el reconocimiento de aportes éticos y filosóficos desde el siglo XVI hasta nuestros días. Seguidamente, examinamos el componente económico y el aspecto ético, en donde encontramos evidencia de la falta de compromiso moral de los actores económicos y hallamos evidencia que soporta al nuevo orden económico mundial. Por último, evaluamos el comportamiento que se debería seguir en el ámbito empresarial. Analizamos la conducta que debería guiar el camino empresarial; se debe buscar un punto medio en donde se es socialmente responsable y se logra incrementar los beneficios financieros. Tras apoyarnos sobre estos tres pilares llegamos al diseño de un modelo de responsabilidad social en el que las empresas deben ser vistas como una familia económica. Con esto intentamos hacer énfasis en la redefinición del contrato social, en el que las empresas vean a los stakeholders y al medio ambiente de la misma forma en que un padre responsable ve a sus hijos y a su familia. Quisimos hacer ver, inicialmente, un panorama extenso acerca del punto crítico en el que nos encontramos hoy buscando una concienciación general para el entendimiento que el bienestar social y ambiental favorece a todos, pues mejora la calidad de vida a nivel mundial y aumente el desempeño empresarial a lo largo del planeta.

Identificación de la responsabilidad social corporativa como estrategia competitiva de la IPS cuidarte tu salud SAS durante el año 2012

El presente trabajo se refiere a la identificación de la Responsabilidad Social Corporativa como estrategia competitiva de una Institución prestadora de Servicios de Salud domiciliarios ubicada en la Ciudad de Bogotá con sedes en Armenia y Pereira. Se investigó la teoría, conceptos y acciones que contribuyen a una gestión socialmente responsable. Para su desarrollo se tomaron como base teórico prácticas los estándares ISO 26000 y la metodología sugerida en el texto publicado por Ramiro Restrepo Gonzalez auspiciado por el Icontec, Responsabilidad Social Nuevas Teorías Nuevas Prácticas. A partir de ello se adecuó un instrumento de diagnóstico aplicado a las partes interesadas de la empresa que permitió medir las prácticas responsables actuales. Adicionalmente se analizó la cadena de valor de la compañía y sobre ella se trazaron posibles acciones encaminadas a fortalecer la estrategia en Responsabilidad Social como agregadora de valor. Con estos elementos de proponen unas líneas de acción a seguir y un modelo de Gestión Socialmente Responsable vital para la continuidad de la empresa en el mercado a largo plazo.

Descripción de la estructura organizacional del área de Responsabilidad Social del Helm Bank en el año 2012

La investigación que se presenta a continuación reconstruye las acciones de la Responsabilidad Social Empresarial en el sector financiero Colombiano, congregando información académica donde los autores; teóricos y ejecutores, analizan y ofrecen pautas para el actuar responsable y sostenible en una organización. Así mismo este trabajo pone a la vista del lector información recopilada fruto de fuentes primarias, producto de conversaciones con la directiva en el área de Sostenibilidad del Helm Bank, integrante del sector financiero Colombiano y al gremio de bancos más relevantes en el país ASOBANCARIA. El direccionamiento de esta investigación se centra en la identificación del diseño estructural de un área de RSE en el sector financiero y sus componentes definidos en las siguientes variables; Evolución del área, Coordinación del trabajo, División laboral y Plataforma Estratégica Como resultado de dicha investigación se encontraron interesantes elementos. Dentro de estos elementos se hace especial mención a la sinergia que unen la planeación estratégica empresarial con las prácticas de Sostenibilidad, la directa conexión de la alta gerencia con el área de Responsabilidad Empresarial y con especial agrado la enorme puesta en marcha de acciones responsables en las tres dimensiones; social, ambiental y económica por parte de algunas entidades de la banca nacional en torno a sus actores de interés.