Corporate responsibility towards society has played an important role for quite some time and will continue to gain in importance. The master thesis "Corporate Social Responsibility - Der Öffentlichkeitsauftritt im Kontext von CSR am Beispiel ausgewählter Unternehmen in Österreich" (Corporate Social Responsibility - Public Relations in the Context of CSR in the Example of Selected Companies in Austria) deals, as can be seen from the title, with the idea of CSR and sheds light on the public relations of four companies based in Austria (two national, two international).
In the first part of the thesis, the topic is dealt with in theory. At the beginning, the concept of CSR is defined and a distinction is made between it and similar, related concepts. Subsequently, the three pillars of CSR are discussed and the relationship to stakeholders is established. Due to the pressure from these stakeholders, a large corporation can hardly afford to operate without social commitment nowadays. In addition, CSR represents a win-win situation for both sides. Furthermore, in the course of the theoretical part, the development of CSR, both worldwide, Europe-wide and in this country, is examined in more detail and some organizations dealing with the concept are presented. Special attention is also paid to CSR communication.
Here, companies are confronted with a major challenge, as trust is built up by means of intact communication and the group appears credible, which moreover has a positive effect on the corporate image. CSR should always be practiced voluntarily and for moral reasons. Finally, the empirical part of the thesis examines CSR in corporate practice. By means of an oral interview with the respective CSR experts, the corporations were analyzed.
The interviews revealed that CSR is already implemented in all companies. However, as it is an ongoing process, competencies in this regard need to be constantly expanded and companies need to act in a forward-looking manner. The aim is to establish the concept in the minds of employees, to anchor CSR even more deeply in the corporate philosophy and to give something back to the stakeholders, both internally (employees) and externally (customers, interest groups, suppliers, neighbors, etc.), in short: to shape all corporate activity responsibly and to integrate CSR into everyday corporate life wherever possible.
Table of contents
1. Introduction
2. Corporate Social Responsibility
3. Importance of CSR
4. Communication of CSR
5.CSR in business practice
6. The objects of investigation
7. Evaluation and interpretation of the results of the investigation
8. Overall summary/ conclusion and outlook
Bibliography
Appendix
Comments and acknowledgements
The author of this work would like to note that all personal designations used in this master's thesis apply to both sexes. The author has only used the male designations so that the flow of reading is not disturbed - and the work is thus easier to understand. This is in no way intended to constitute discrimination against the female sex.
I would particularly like to thank Professor Dr. Kurt Luger for supervising my master's thesis. Through his support in finding topics and concept development, he led me on the right path. Due to the valuable literature tips, critical comments and advice, he made my research work easier. In addition, he always had an open ear for me and always took time for questions of both content and organization.
I would also like to thank my interview partners of the analyzed companies, who were available for my survey and always met me extremely cooperatively. The fact that the experts took their time for me is by no means self-evident and made the constitution of the practical part of the work much easier for me.
I would also like to thank my parents Hubert and Karin, who always supported and encouraged me to take the second educational path even after my apprenticeship, in order to be able to start my studies in the next. Without the financial support on her part, it would hardly have been possible for me to study.
My greatest thanks go to my partner Raffaela, without whose help I would certainly not have mastered my studies so well. She did not miss an opportunity to motivate me, to build up and to give me all possible support, although it was not always easy for her due to the spatial separation. She actively supported me in countless moments. THANK YOU!!!
1. Introduction
1.1. Justification and relevance of the topic
Companies have been faced with a new challenge for some time. The time in which successful business in the sense of profit maximization at any price was in the foreground is over. In recent decades, society has shed respect for the large, multinational corporations (cf. Druckenthaner 2007: 1; cf. Hartinger 2009: 1). The decisive factors for this are, among other things, industrial change, the globalization of the economy, the increasing fear of job losses or the transparency of economic activity in the media (cf. Kuhlen 2005: 136). This development led to more and more grievances being uncovered on an ecological, economic and social level (cf. Druckenthaner 2007: 1; cf. Hartinger 2009: 1). The oil spill caused by BP in 2010 due to the explosion of an oil platform in the Gulf of Mexico is a prime example of an environmental disaster caused by a corporation. But also child labor or the exploiting of workers in developing countries are further misdemeanours of the corporations due to global competition and the resulting increasing competition (cf. ibid.).
Therefore, the public's demand that companies should take more responsibility for society and the environment has become increasingly louder and more than justified (cf. ibid.). In times of climate change and other environmental scandals, the interest or sensitivity of society with regard to the social responsibility of (especially multinational) corporations has increased (see ibid.). Profit maximization alone as a contribution to social responsibility is now regarded as a long outdated concept. Rather, the so-called CSR concept has prevailed in the recent past and the advance is not yet over. CSR is a young topic, but it is currently experiencing quite a boom (cf. ibid.: 2). The social responsibility of corporations has recently become a much-discussed topic.
The buzzword "Corporate Social Responsibility" (CSR) or the social responsibility of companies has been controversially discussed in the scientific literature for some time (cf. Etter/Fieseler 2011: 269). The focus is on the question of whether corporations have to assume social responsibility, and if so, to what extent? The justified demand for more corporate responsibility is due to the increasing demands of governments, extra-parliamentary interest groups and customers. For many companies, the institutionalization of social measures and policies is already taken for granted (cf. ibid.).
The scientific examination of CSR differs significantly from a purely legal or business ethics point of view (cf. ibid.). The question of the extent to which the perception of social response actually affects the profit of a company has also changed fundamentally in recent years (cf. ibid.). CSR was conceived in the 1950s and 1960s "as a kind of corrective measure for social ills of the economy, but this often obstructed the view of a possible connection between CSR and entrepreneurial [sic] profit motives." (ibid.) Only slowly did the view prevail that CSR measures were beneficial to the social legitimacy of corporations, which on the other hand would benefit them in the long term (cf. ibid.).
The social responsibility of companies can be traced back to the Middle Ages (cf. Wieser 2005: 97). However, we owe the renaissance that the CSR concept is experiencing in this century to the fact that companies are realizing the need for sustainable action in order to leave future generations a livable and "healthy" planet (cf. ibid.). Last but not least, the increasingly well-informed and thus more critical stakeholders are certainly responsible for this, who are interested in both the origin and the manufacturing processes of the products (cf. ibid.). Another reason for the CSR boom are a wide variety of trends: Pressure from investors, demand for more transparency, withdrawal of the state, etc. (cf. ibid.).
"In a changed world with new complex social and ecological Challenges are the companies that are challenged, not just the role of the provider of products and services, but also to take on a creative or institutional role. The companies as 'Corporate Citizens' should voluntarily be sustainable social and ecological Carry out activities that take place beyond the actual business activities to the effect that it has become an raison d'être of the society deserve." (ibid.)
Companies are given this right to exist if the declarations of intent and confessions give rise to a correspondingly consistent behavior (cf. ibid.). In this case, targeted CSR can unfold its full potential and be a decisive impulse for an authenticity-based company in the market that "behaves like a good citizen." (ibid.: 97f.)
1.2. Objective of the study and research questions
The primary goal of my master's thesis is to find out what significance CSR has in Austrian companies, especially in corporate communication. Following the theoretical processing of the topic, an analysis of the CSR appearance by means of an expert survey of four selected companies will be used to give an insight into the public appearance of the corporations in the context of CSR.
Furthermore, this study is intended to illustrate which are the most important topics that companies communicate, i.e. whether or to what extent there are differences in the communication of CSR among the analyzed companies, in short: Do companies pursue the same goal with their CSR communication or can different focal points be identified with regard to their public appearance?
It is also important to clarify the questions of to what extent CSR communication is integrated into corporate communication and whether the differences in communication are industry-related. Working out and analyzing these and other questions is the aim of the practical part of the present work.
The study focuses on the following research questions:
To what extent has the concept of responsible action been implemented in Austrian companies?
What role does corporate social responsibility play in corporate communication?
What contribution does CSR make to the achievement of corporate goals?
Other crucial questions that need to be clarified in the course of this work are:
- What do companies actually mean by CSR?
- Are the management levels of companies even aware of the importance of sustainable development and thus also of the importance of CSR?
- What is the significance of CSR in the analyzed companies and how is it taken into account?
- To what extent is CSR integrated into corporate communication?
- What are the differences in terms of the public image of the individual companies?
- Are there any industry-related differences? If so, which ones?
- How are the stakeholders addressed or how do they perceive the social commitment?
- What does the future of CSR look like? What trends and developments are there in this area?
1.3. Methodical approach
For the preparation of the theoretical part of the master's thesis, the method of literature analysis was used. This part is intended to serve as the basis for the following practical part and contains, in addition to the topic sketching and the definitions, a cross-section of the relevant specialist literature on CSR topics. Despite the relatively young subject area of the present master's thesis, there are already a large number of scientific publications on the subject. This is probably due to the fact that CSR has been "on everyone's lips" in the recent past.
The practical part of my work examines the public image in the context of CSR in corporate practice and is based on guideline interviews with experts from four different companies based in Austria. The basis for the preparation of the interview questions is the theory part of the master's thesis. The analyzed companies (two regional, two international), and thus also the experts surveyed, come from different industries. This is to ensure that the topic is examined from different angles.
1.2 Structure of the paper
The master's thesis is divided into three sections (theory part, practical part and a final overall summary including outlook).
At the beginning of the theory part, some definitions relevant to the work are made. The main focus is of course on the term "CSR". Among other things, it is to be clarified what is meant by this, how the term has developed, into which dimensions the social responsibility of companies can be divided and a systematization is to be carried out. Furthermore, the reference to sustainability as well as to the stakeholders is established and CSR instruments are illuminated.
Afterwards, the responsibility and ethics of companies in general are discussed or explained.
In the following, it is shown what advantages a CSR concept has for a company and why this topic has recently experienced such a boom. This is followed by a list of reasons for the growing importance of CSR and the success factors of corporate social responsibility are named. Furthermore, the relationship between CSR and corporate strategy is established and the economic and corporate ethics are discussed in more detail. In order to make profitable use of corporate social and societal commitment, it is of great importance to proceed strategically, to consider CSR as a management approach and to focus on certain sub-areas (cf. Porter/Kramer 2002: 58). This applies both to those areas where sustainability is to be improved and to the communication of CSR. Moreover, the criticism of CSR should not be ignored. Another chapter of the present work will be CSR in Austria, in Europe as well as the global CSR discussion. In the final section of the theory section, the communication of corporate social responsibility is discussed extensively. Not only the communication instruments or target groups play an important role, but also aspects such as credibility, trust, reputation or image of corporations. The aspect of the voluntary nature or binding nature of CSR concepts is also dealt with in chapter four.
In the following practical part of the work, results and findings are presented, which were obtained from four guideline interviews with various CSR experts of the respective companies. In addition, the interviews of course serve to receive additional information on the topic. The aim is to analyse how companies present themselves to society with regard to CSR. Four experts (one per company) from different industries are used as interview partners.
Finally, the practical and theoretical parts are brought together in the conclusion, the individual research questions are answered, in order to draw a conclusion from the entire knowledge gained.
Theoretical part
2. Corporate Social Responsibility
Corporate Social Responsibility has been increasingly brought into the public discourse in the recent past. The social responsibility of companies is discussed not only in science or the media, but also more and more in the communication departments and management floors of the companies. Expectations of responsible action have risen – not only in large companies (cf. Riess/Welzel/Lüth 2008: 21). An end to this trend is far from in sight. The importance of CSR is constantly growing. In order to ensure long-term corporate success, however, corporations must not only face up to their responsibility towards society and the environment, but also document and communicate them transparently. According to various expert opinions, economic management will in many cases be difficult or impossible to achieve in the future without the consideration of CSR (cf. ibid.). The current popularity of corporate social responsibility does not seem to be a short-term trend, as there are also many arguments why the social responsibility of organizations and companies will become increasingly important (cf. ibid.).
The csr term marks the expanded view of corporate responsibility as well as of a modern way companies deal with it (cf. Riess/Welzel/Lüth 2008: 21).
Most of the reasons for this are directly or indirectly related to the globalisation process of recent years. Occasionally, however, the symptoms, consequences or causes on site are also the subject of a broad commitment on the part of the companies (cf. ibid.). Effects of climate change, the new economy, demographic change or the increased need for education can often be found on one's own doorstep (cf. ibid.). Thus, it is part of strategic corporate development when companies become active in this regard (cf. ibid.). The ability to cooperate in order to solve local problems or to develop a healthy economic environment itself goes hand in hand with the competitiveness of a group and is thus becoming increasingly important (cf. ibid.). The investment in social capital – i.e. ultimately in the ability to cooperate, networks and the establishment of trust relationships – has thus simultaneously become a strategic corporate investment (cf. ibid.).
2.1.CSR and related concepts
The following chapter is intended to give a rough overview of terms that are indispensable for the debate about entrepreneurial commitment. Some of the following terms are often used synonymously in the literature, whereby all strategies or concepts pursue the goal of acquiring trust and thus ensuring economic success.
2.1.1. Definition of CSR (Corporate Social Responsibility)
In the literature you can find countless definitions of CSR, since no uniform, generally valid definition has yet emerged. No wonder, since the use of the term in this still young field of research is very confusing and multifaceted. CSR is a concept that has undergone changes over the years and is still experiencing today (cf. Stoll 2009: 58). In the course of the long-standing debate on CSR, numerous definitions have also emerged (cf. ibid.). In general, due to related and sometimes synonymous terms such as corporate citizenship or sustainability, it is difficult to find a clear definition (cf. ibid.: 59). Although all these terms are based on "the principle of responsibility and are an expression of a necessary agreement of economic and social action" (ibid.), the focus of the discussion on compatibility in the CSR context is different (cf. ibid.). In contrast to sustainability, for example, the CSR concept defines a company or an organization as a necessary place of action for compatibility, and not only certain areas of action, but the entire event of a company (cf. ibid.: 59f.).
In principle, CSR is the social responsibility of companies towards society, i.e. the voluntary contribution that goes beyond the legal framework and pursues the goal of sustainable development. However, the term "social" originating from anglo-american is often mistakenly understood in the German-speaking world as "social" responsibility in the narrowest sense (cf. Kirchhoff 2006: 17). However, the term also describes a comprehensive non-profit commitment of the companies, including compliance with human rights and social standards (Code of Conduct), the establishment of a code of conduct towards stakeholders, employees and society, environmental protection and the responsible use of existing resources (cf. ibid.).
In its "Green Paper on the European Framework For Corporate Social Responsibility", the EU Commission defines CSR as a "concept that serves as a basis for companies to integrate social concerns and environmental concerns into their business activities and into the interaction with stakeholders on a voluntary basis" (EU Commission 2001: 7). Joyner and Payne (2002: 300), who describe CSR "as categories or levels of economic, legal, ethical and discretionary activities of a business entity as adapted to the values and expectations of society", take a similar view. For Köppl and Neureiter (2004a: 5), Corporate Social Responsibility is "[...] the active assumption of the social responsibility of a company, which promotes the corporate goal, in coordination with the stakeholders from society relevant to the company". Furthermore, for the two is "a clear guiding principle [...], that corporate responsibility deals with the strategically planned, benevolent behavior of a company towards all interest groups, away from legal constraints and guidelines" (ibid: 19). The social self-commitment of the companies determines the economic activity from extraction and production to consumption (cf. Dresewski 2002: 61f.).
A CSR concept encompasses a variety of ideas, corporate practices, normative expectations, ideologies, as well as symbols that go far beyond the narrow "social" [highlighting. d. Verf.] Ideas of entrepreneurial location and employee responsibility go beyond (cf. Curbach 2009: 24). For this reason, it makes sense to limit the "social responsibility" – which is often quoted in German – to corporate responsibility for employees, whereas CSR includes the entire "social responsibility" of companies, including the entire social and political environment (see ibid.: 24f., highlighting above).
According to Curbach (2009: 25), the CSR term manifests itself in an instrumental and a normative variant: In its instrumental meaning, the term is often used congruently with corporate citizenship (see chapter 2.1.2.) as strategic civic engagement and philanthropy, but also strategic stakeholder and reputation management by companies.
In addition, however, Corporate Social Responsibility is also used to normatively describe the various areas of social responsibility (cf. ibid.). It has been proven that companies as market players are primarily responsible for two areas of responsibility, which are even anchored in law: On the one hand, they have the economic responsibility to be profitable, on the other hand, a legal responsibility to comply with the prescribed laws. Furthermore, ethical and philanthropic areas of responsibility are added (cf. ibid.). In recent years, the focus of attention has shifted from philanthropic to ethical responsibility (cf. ibid.). "[...] Stakeholders do not expect strategically placed social handouts and charity in connection with CSR, but the Assumption of moral and thus also social and environmental responsibility." (ibid., highlighting. i. O.)
In order to speak of CSR, according to Finkernagel (2007: 12), the following four characteristics must be given:
1. voluntariness
CSR goes beyond the legal framework, these requirements are only minimum standard.
2. Focus on social and environmental concerns
"Social" in the sense of CSR is synonymous with "social".
3. interplay
This is the interplay between the company's activities and the CSR measures.
4. Primary and secondary stakeholders
Not only investors are in the foreground, but also customers, Workforce, neighbors, authorities and non-state organizations.
For Stoll (2009: 61), CSR definitions and the associated implications can be schematized according to a three-way division:
- Field-related definitions: These refer to the connection between economically entrepreneurial and socially responsible actions.
- Effect-oriented definitions: These refer to "[...] how CSR can be seen as an expression of the compatibility of self-serving and externally beneficial action, in that the social action contributes to the formation of capital." (ibid.)
- Individual-oriented definitions: These refer to the thinking patterns of SME owners by referring to the ethos of them.
This three-way division is ideally suited to give an overview of interpretation possibilities and definitions of CSR, whereby the different definitions may also contradict each other (cf. Stoll 2009: 61).
2.1.2. Definition CC (Corporate Citizenship)
The term "citizenship" in itself refers to the status of a citizen (cf. Raupp/Jarolimek/Schultz 2011: 520). Based on a social agreement, certain obligations and rights can be derived from this status, such as active participation in public life (cf. ibid.). As a result, every citizen must contribute his or her part to the well-being of the community (cf. ibid.). With the extension of the term "corporate", this idea was transferred to companies (cf. ibid.). So-called corporate citizenship refers to the civic commitment of corporations that belong to public life (cf. ibid.).
Corporate citizenship refers to the "shaping of the entirety of the relationships between a company and its local, national and global environment" (EU Commission 2001: 28), in short: the social commitment of a company. Ulrich and Kaiser (2001: 29) see in this concept the overall orientation of a company towards the principles of civil society, in which every individual citizen "feels committed to the well-being of the social whole". Loew et al. (2004: 73) define CC as follows:
"Corporate citizenship is what goes beyond the actual business activity Commitment of the Company to solve social problems in the local environment of the company and its locations. Corporate Citizenship includes donations and Sponsoring (Corporate Giving), the Foundation of non-profit Corporate Foundations (Corporate Foundations) and a commitment to social Purposes under direct involvement of employees (corporate volunteering). to Corporate citizenship includes both disinterested activities as well as activities with an economic self-interest."
On the one hand, corporate citizenship was described in the literature as a synonym for voluntary, charitable work of companies or their employees in society (cf. Matten/Crane/Chapple 2003: 112). On the other hand, corporate citizenship is understood primarily in business and by some of the scientific literature as a new political task for corporations (cf. Waddock 2004: 26). This view broadens the understanding of CC, which Matten, Crane, and Chapple (2003:114) have called an "extended" view of corporate citizenship. Furthermore, the term is regarded in the literature partly as a subordinate, partly as a superordinate – and not clearly related – concept of CSR (cf. Raupp/Jarolimek/Schultz 2011: 520).
In summary, it can be said that corporate citizenship sees companies in a comprehensive sense as members of society who act on the basis of their duties and rights on the one hand economically as well as politically and socially (cf. Weiß 2005: 593). This also distinguishes it from social responsibility (CSR), which is basically "an addition of social activities to economic activity" (ibid.) (cf. ibid.).
2.1.3. Corporate Governance
Just like the social responsibility of companies, corporate governance (CG) is also a topic that is of great concern to both the public and science (cf. Schwalbach/Schwerk 2008: 71). However, the two topics are usually still treated separately in scientific papers. Only recently has it become clear that CG can certainly be associated with the responsibility of companies towards society (cf. ibid.). Schwalbach and Schwerk (2008: 71, emphasis added) even put forward the thesis that there is a complementary relationship between the "social responsibility of companies" and "good" corporate governance.
The term corporate governance – also referred to in German as corporate constitution – has nothing to do with the two terms CSR and CC just explained (cf. Schranz 2007: 27). "It goes [...] at its core the question of how the owners, in the form of small shareholders and large investors [sic], can influence and control the course of their company." (ibid.) CG "refers to the form of control of a company and is often equated with 'good corporate management' in everyday language. The focus is on institutional processes and structures." (Raupp/Jarolimek/Schultz 2011: 520) For Herchen (2007: 27), too, CG primarily means responsible and transparent corporate management. Schwalbach and Schwerk (2008: 71) take a similar view, for which CG is characterized by the guarantee of independent, performance- and value-oriented corporate management as well as the safeguarding or increase of the company's value. This also includes conduct obligations and decision-making standards for corporate structures, corporate bodies as well as the relationship of the companies to the shareholders and other stakeholder groups (cf. ibid.). Due in particular to the increasing internationalization and globalization since the turn of the millennium, CG has become one of the most interesting and up-to-date fields of research in economics and law (cf. ibid.: 72). "How and by what means to ensure and control good corporate governance" (ibid.) is the question that scientists around the world are trying to answer. The topic of CG is particularly suitable for interdisciplinary research, as it goes far beyond the purely legal or purely economic matter (cf. ibid.). A traditionally subject-related classification is not possible without further ado on this topic (cf. ibid.).
2.1.4. Corporate sustainability and sustainable development
For Friesl (2008: 47), sustainable development is the wider horizon of CSR. In contrast to CSR and CC, which relate to the social role and the associated responsibility of companies, the sustainability concept is much broader and has developed into a global social political and normative guiding idea (cf. Curbach 2009: 27).
Nevertheless, sustainable development and sustainability today also stand for a political and cultural role expectation in responsible corporate action as a goal for society as a whole. When it comes to the role of companies in the global space, the "contribution to sustainability" has become more and more established as a corporate goal (cf. ibid., highlighting above).
A widely used definition of sustainability is that of the World Commission on Environment and Development, the so-called "Brundtland Commission": "Sustainable development is a development that meets the needs of today's generations without compromising the ability of future generations to meet their own needs and choose their lifestyle." (Brundtland-Report 1987: o.S.)
Originally, the sustainability principle comes from forestry and was already used in the 19th century as a guiding principle of silvicultural engineering at that time. The basic idea was that you should not cut more trees than can grow back.
At present, the concept of sustainability no longer stands exclusively for aspects of environmental protection, but rather as the goal of a long-term oriented economic and social policy, which are concretized in CSR activities (cf. Wieser 2005: 43f.). Reconding ecological, economic and social goals is the main concern of all sustainability concepts (cf. ibid.: 44). In the context of the At the Environmental Conference held in Rio de Janeiro in 1992, the concept of sustainability manifested itself on a political level, which also led to an increased focus on science from this point on (cf. Schwedes 2004: 147). The conference and the commitment of some 180 countries to Agenda 21 made it clear that sustainable development with its economic, ecological, social and cultural dimensions only has a chance of being implemented insofar as the ideas behind it resonate worldwide (cf. Michelsen/Godemann 2005: 19).
Values such as democratic awareness, solidarity, justice, mutual respect between people, countries and generations are part of the idea of sustainable development (cf. ibid.). If one looks at these values, it becomes clear that some of them have been lost in the past or at least moved into the background (cf. ibid.). The aim must be to rediscover or revive them in order to ensure the long-term existence of the world society and to be able to lead people into a beautiful life (cf. ibid.).
Although the concept of sustainable development has found its way onto the political stage, the concepts and ideas associated with this topic have so far only been able to establish themselves in the minds of the population with great difficulty (cf. ibid.). The degree of awareness of sustainable development depends on the level of education of the people: this means that the more educated a person is, the more well-known the term sustainability is to him (cf. ibid.). However, principles such as the careful use of resources, justice or fair trade between rich and poor nations receive broad approval among the population (cf. ibid.: 19f.).
Due to the vagueness of the concept of sustainability, there is a danger, on the one hand, of understanding it merely as an empty phrase and of leaving the underlying interests in the diffuse (cf. Geßner 2008: 14). This does not simplify the identification of conflict fields or the search for solutions (cf. ibid.). On the other hand, the very broad, generally accepted definition also opens up opportunities (cf. ibid.). Thus, the mission statement offers a frame of reference for an equal discussion of different interest groups and, due to its openness, enables participation, which is necessary for workable compromises (cf. ibid.).
How close the concept of sustainability is to the concept of CSR can be seen from the fact that a link to "CSR" is installed on many homepages of large international corporations, under which a comment is made on the entrepreneurial contribution to "sustainability", as well as, conversely, a link to the topic of "sustainability" with content on social responsibility or.CSR (cf. Curbach 2009: 27). One definition that reflects this conceptual equation of the two terms is that in the 2002 Enquete Commission Report on Civic Engagement:
"The CSR concept is based on the idea of a sustainable social, economic and ecological development and a careful handling of Resources so that a fair coexistence of countries of the South and the North is possible and at the same time preserve the living conditions of future generations stay. The objective is sustainable management" (German Bundestag 2002: 220).
According to Curbach (2009: 28), the concepts of sustainability, CSR and CC are related to each other in the following way:
Abbildung in dieser Leseprobe nicht enthalten
Figure 1 : Relationship between CC, CSR and sustainability (cf. Curbach 2009: 28 in reference to Loew et al. 2004: 13)
2.2. Aspects of CSR
In the definition of CSR laid down in the 2001 Green Paper "European framework for corporate social responsibility" (see Chapter 2.1.1.), the European Commission identifies three essential points that characterise the concept of CSR. These are the "voluntary basis", the "social and environmental concerns" as well as the "interrelationships with the stakeholders". If we add economic concerns to the second point, we obtain the three dimensions of sustainability. Thus, the so-called "three-pillar model", also known as the "Triple Bottom Line" in English, is complete.
Herchen (2007: 29) therefore systematizes the aspects of CSR as follows:
Figure 2 : Aspects of Corporate Social Responsibility (based on Herchen 2007: 29)
2.3. The three-pillar model (triple-bottom-line)
CSR is about the effects of all entrepreneurial actions on politics, the environment, employees and society (cf. Köppl/Neureiter 2004: 21). Regardless of the size of the company, there are three central areas of responsibility of a company, all of which have an impact on economic success ("triple-bottom-line").
The so-called "three-pillar model" (also called the "magic triangle") of sustainability shows the supplementation of classical, economic management tasks by social and ecological responsibility (cf. Finkernagel 2007: 13).
A company should incorporate each of these three dimensions into its CSR concept, which would cover all fields of action of CSR (cf. Kuhlen 2005: 24). The dimensions are by no means to be considered separately, since the transitions are fluid and there may be overlaps (cf. ibid.). CSR pursues the goal of combining the aforementioned dimensions into synergies in order to create a "win-win situation" for the company (cf. ibid.). This means that a company may achieve an economic advantage due to socially responsible action, on the one hand by improving its image, on the other hand also generating higher profits (due to responsible actions) (cf. ibid.).
A large number of criteria or values characterize the components of the "three-pillar model" (cf. ibid.: 26). These include, for example, the consideration of the product life cycle as well as general ecological values such as emission reduction or resource conservation (cf. ibid.). The selection of values and the implementation of the criteria are company-specific and depend on the specific environmentally oriented corporate policy (cf. ibid.).
2.3.1. Social dimension
Both customers and society are interested in the behaviour or commitment of a company (cf. Köppl/Neureiter 2004: 21). From this, the company can gain advantages in the areas of trust and credibility, up to brand loyalty and customer loyalty (see ibid.). Responsibility towards employees and politics are also part of this pillar and are of enormous importance, since the motivation and the performance or willingness of the employees, which is partly dependent on it, are a central chapter of the Group and therefore have a direct impact on productivity (cf. ibid.). The basis for cooperation between business and politics is created – beyond compliance with legal requirements – by means of active social commitment and transparency (cf. ibid.).
Social responsibility begins on a small scale, but goes far beyond national borders, especially in the case of multinational corporations (cf. European Commission 2001: 15). An ethical attitude of corporate management, which must be implemented in practice, is assumed (cf. ibid.).
On the one hand, most fields of action are located in the social dimension, and on the other hand, it plays into several other fields (cf. Druckenthaner 2007: 23). Within the company as well as at regional level, the greatest commitment is in this area, from which the company can derive great benefit (see ibid.). Employees are sometimes one of the most important stakeholders, which is why they are often referred to the social capital of a company ( see ibid.). In addition to a pleasant working atmosphere, the conditions on site should satisfy the employees and, of course, also be ethically correct (cf. PRVA 2006: 14). This concerns, among other things, income structure, division of labour, working hours and technical equipment (cf. ibid.). Other important issues in the social dimension are health promotion or the family-friendliness of a company (see ibid.). The latter deals with equality between women and men and the reconciliation of work and family life. The adaptation of working hours to individual needs, the integration of minorities, the promotion of education and training or the safeguarding of human rights also fall into this area (cf. ibid.).
2.3.2. Ecological dimension
The ecological dimension has faced many challenges and changes in recent decades (cf. Druckenthaner 2007: 25). The interaction of a company with non-governmental organizations is of great importance, since the voluntary nature of some measures is doubted due to national and global requirements, which force environmental awareness (cf. ibid.). Environmentally friendly action is becoming an increasingly important measurement criterion for all stakeholders, especially investors, and thus financial key figures are almost equal (cf. Köppl/Neureiter 2004: 21). If a company does not use CSR, this can therefore have fatal consequences, for example in the form of bad press (cf. Druckenthaner 2007: 25).
Today, due to the cross-border effects of countless economically induced environmental problems or the worldwide consumption of resources, companies are also actors in the global environmental scenario (cf. European Commission 2001: 17). Especially in the ecological dimension of CSR, the term sustainability is of great importance (cf. Druckenthaner 2007: 25). However, the field of sustainable development and environmental protection is very broad and cannot be easily identified (cf. ibid.).
2.3.3. Economic (economic) dimension
Recently, corporate governance has been increasingly associated with economic performance (cf. Köppl/Neureiter 2004: 21). The focus is on questions of transparency and openness, hierarchies, the distribution of roles of the supervisory boards or the board members in terms of responsibility for results as well as manager salaries (cf. ibid.).
For Garriga and Melé (2004: 63-64), the CSR approach includes four distinct groups:
1. instrumental theories : here, social actions serve as Instruments to create economic goals for the company (strategies for competitive advantages, maximization of shareholder value, cause-related marketing);
2. political theories : Companies use their power responsible to make a difference at the political level (corporate citizenship, corporate constitutionalism, integrative social contract theory);
3. integrative theories : describe the attempt by the enterprises, incorporating societal needs into their strategies (public responsibility, issues management, corporate social performance, stakeholder management);
4. ethical theories : the companies are oriented towards the improvement of society, insofar as they try to do the right thing (universal rights, stakeholder normative theory, the common good, sustainable development).
In practice, it is argued that each of these CSR theories is linked to the terms profit, political performance, social needs and ethical values (cf. Garriga/Melé 2004: 51).
2.4. Internal and external dimensions of social responsibility
CSR can be divided into an internal and an external dimension of social responsibility (cf. Kuhlen 2005: 31).
the internal dimension naturally refers to the interior of a company, i.e. mainly the employees (cf. ibid.). Investments in human capital, environmental and occupational safety as well as adaptation to the international interdependence of markets resulting from globalisation are the focus of this (see ibid.; cf. European Commission 2001: 9). Environmental protection within a company concerns production: among other things, the handling of natural resources used and the reduction of waste (cf. Kuhlen 2005: 31).
Another area of the internal dimension is occupational health and safety, which is indispensable for good working conditions. For governments, associations and companies, the improvement of occupational safety and health has top priority (see ibid.). It serves as an important criterion in the selection of services and products from other companies and is used as a marketing instrument for own products (cf. ibid.).
The internal dimension of social responsibility also plays a major role in adapting to change. Companies must try to carry out the necessary restructuring in a socially responsible manner, i.e. to know or take into account the interests of all the actors concerned and to provide the persons concerned with sufficient information about them (see ibid:32). In addition, firms must find out about costs and main risks and evaluate alternatives and take them into account if they would result in fewer redundancies (see ibid.).
The management of natural resources and the environmental compatibility of operational activities characterise the environmental awareness of a group (cf. ibid.). An environmentally conscious company tries to reduce waste production and resource consumption in order to minimize environmental pollution as much as possible (cf. ibid.). This leads to an increase in profitability and subsequently to an improvement in the Group's competitiveness (cf. ibid.).
the external area of responsibility in addition to the company (employees, shareholders, etc.), it also includes a large number of other stakeholders, such as customers, suppliers and business partners, local communities, authorities, as well as NGOs representing environmental protection (cf. European Commission 2001: 13). In an economic world shaped by globalization, the social responsibility of a corporation does not end at national or European borders, let alone at its own factory gates (cf. ibid.). Respect for human rights and global environmental protection are also part of the external sphere of responsibility (cf. ibid: 15 and 17). By drawing up codes of conduct in the areas of environmental aspects, working conditions and human rights and compliance with international agreements, companies demonstrate their social responsibility (cf. Kuhlen 2005: 34). Of course, the contractual partners are also obliged to comply with the codes, whereby a check of compliance should take place (cf. ibid.).
Furthermore, CSR-conscious companies can exert several direct influences on the development of these countries through activities and investments in developing countries (cf. ibid.).
For Wieser (2005: 91), the internal and external dimensions of social responsibility are made up of a wealth of basic attitudes, attitudes, activities, etc. It describes six different CSR fields of activity and emphasises that these are only a selection of different ways in which companies deal with CSR (cf. ibid.).
1. People, labour law and the workplace
These include, for example, the codes of ethics and conduct, which are intended to regulate the behaviour of employees and managers both internally and externally, such as equal treatment in the company, child labour, childcare facilities, the installation of flexible working models, closures and mergers, dealing with redundancies, trade unions, rationalisation measures, safety and health at work, privacy and the work/life balance concept (cf. Wieser 2005: 91). The latter states that the private and professional life of employees should be as balanced as possible (cf. ibid.).
2. Environmental protection and management of natural resources
This area deals with topics such as renewable energies, energy consumption, resource productivity, climate change or sustainability (cf. ibid.: 92). Environmentally friendly products and productions are only two buzzwords in this very broad field of activity (cf. ibid.).
3. Community investment and economic development
This group includes both regional categories and global perspectives (cf. ibid.: 93). It includes development projects such as employment and education projects in developing countries as well as local initiatives in the field of social sponsoring, sheltered jobs or the fight against local poverty (see ibid.).
4. Corporate Governance
CG stands for all principles and rules regarding organization and conduct by which a group is controlled and managed (see ibid.: 94, see also chapter 2.1.3.). The focus here is on engagement with shareholders and the public sector (cf. ibid.).
5. Vision, values, mission statement
These strategic attitudes and directions can be found in all the groups mentioned (cf. ibid.: 95). Already here the execution of social responsibility is justified, which is why attention should also be paid to this superordinate imaginary authority (cf. ibid.).
6. Business ethics and leadership ethics
Dealing with tricky decisions in everyday business life characterizes this area (cf. ibid.). Examples of this are clear positions on bribery and corruption or fair competition methods (cf. ibid.).
2.5.CSR as part of corporate sustainability/sustainable development
Recent publications often emphasize the relationship between sustainable development and CSR (cf. Hansen/Schrader 2005: 376). For example, the OECD defines CSR as "business's contribution to sustainable development. Consequently, corporate behaviour must not only ensure returns to shareholders, wages to employees, and products and services to consumers, but they must respond to societal and environmental concerns and values" (OECD 2001: 13). Thus, corporate social responsibility overlaps with the concept of corporate sustainability, which also represents the company's contribution to sustainable development (cf. Weiß 2005: 591f.).
In German-speaking countries, the term CSR is often incorrectly associated with the concept of sustainability or even used synonymously (cf. Finkernagel 2007: 14). However, the idea of sustainability is a basic idea, while in the case of CSR there are concrete instructions for action (cf. ibid.). Sustainable action is therefore the basis for CSR (cf. ibid.).
For Friesl (2008: 46), CSR, sustainable development and business ethics (see chapter 2.9.) are clearly related. While sustainable development can be seen as a political vision that appeals to all parts of society, business ethics addresses major questions of social balance (cf. ibid.). CSR, on the other hand, is the model that formulates the entrepreneurial contribution to it (cf. ibid.). The biggest challenge here is to combine social responsibility and economic success (cf. ibid.).
"A central question of business ethics is whether and how competition, growth and profits, but also responsibility, solidarity and justice are possible in an economic and social system at the same time." (Friesl 2008: 46f.) CSR can therefore be described as applied business ethics (cf. ibid:47). The model is located at the interface of society and economy and therefore affects both systems, which creates a benefit for both (cf. ibid.). A successful use of CSR contributes to the challenge of business ethics and creates a balance of justice and profit: "With the right strategy, companies create added value: for society and the company." (Porter/Kramer 2007:16)
The CSR model gives a face to sustainable development for companies (cf. Friesl 2008: 47). It is virtually the contribution of companies to sustainable development (cf. ibid.). In this way, companies are motivated to operate fairly and in the long term, to pay attention to the ecological and social environment as well as to take more account of the concerns of employees and to respond to their needs (cf. ibid.). Social responsibility makes a significant contribution to sustainable development and thus also to the system of society as a whole (cf. Schwalbach/Schwerk 2008: 79).
The central topic of CSR is practice (cf. Friesl 2008: 47). It is about how to manage in pluralistic societies with saturated markets as well as critical consumers (cf. ibid.: 47f.).
2.6. Systematisation of CSR - Csr Pyramid according to Carroll (1991)
Probably the best-known concept for the social responsibility of companies is the CSR pyramid developed by Carroll in 1991. Carroll assumes "that the corporate obligation has an ethical and philanthropic level beyond the economic and legal level" (Mayerhofer/Grusch/Mertzbach 2008: 12) and developed a so-called responsibility pyramid based on this assumption, which reflects the entire social responsibility of companies. In his opinion, CSR must integrate all levels of responsibility, whereby the economic level of responsibility is the foundation of all areas of responsibility by companies (cf. ibid.). "[...] CSR, to be accepted as legitimate, had to adress the entire spectrum of obligations business has to society, including the most fundamental – economic." (Carroll 1991: 40)
The following figure shows the CSR pyramid according to Carroll (1991: 42) with the four elements of economic, legal, ethical and philanthropic responsibility.
Abbildung in dieser Leseprobe nicht enthalten
Figure 3 : CSR pyramid (cf. Carroll 1991: 42)
Economic Responsibilities stands for the task of the company to satisfy the needs or wishes of consumers by means of products or services, and thus to generate profit (cf. Mayerhofer/Grusch/Mertzbach 2008: 13). All CSR activities and measures are based on this basic corporate responsibility (cf. ibid.).
Legal Responsibilities includes compliance with regulations and laws. "Responsibility before the law represents a kind of 'codified ethics', which serve as a basis for the interaction of economy and society and reflect the norms of society." (Mayerhofer/Grusch/Mertzbach 2008: 13) Together with the first level, they form the foundation of the free market economy (cf. ibid.).
The third level Ethical Responsibilities dar. They describe the operational obligations required by the company, which, however, are not prescribed by law (cf. ibid.). Thus, they include the voluntary social responsibility of companies that goes beyond the legal minimum (cf. ibid.). The ethical standards are dynamically interrelated with Legal Responsibilities, since they are subject to constant change and form the preliminary stage for new laws (cf. ibid.).
At the top of Carroll's pyramid of responsibilities are the Philanthropic Responsibilities. They describe the entrepreneurial aspiration to be a "good citizen" of society, which is expressed, among other things, by the technical or financial support of social projects (cf. ibid.: 13f., emphasis i. O.).
Philanthropic responsibility is implemented on a voluntary basis and at the discretion of the corporations, which also makes the difference to ethical responsibility (cf. ibid.: 14). "While society sanctions unethical behavior, philanthropic engagement is increasingly expected, but an absence is not seen as unethical." (ibid.)
2.7. Development of CSR
In the recent past, the use of the term "Corporate Social Responsibility" has steadily increased. However, the approach is by no means new. The benefits of social responsibility have been known since society and the economy have existed (cf. Wühle 2007: 26). The first approaches can already be found in antiquity (cf. ibid.). The topic was first taken up in the USA in the 1950s (cf. Herchen 2007: 19). While at the beginning the influence potential of corporations on society and thus the life of the individual citizens was described in particular, CSR developed in the following years into a "management concept", which was accompanied by a broad scientific as well as practice-oriented research on micro, meso- and meta-level (cf. Karmasin/Weder 2008: 69, highlighting). This focused on the one hand on "ethical reflections, the [...] Complement ethics and economics as well as practical aspects of business as citizens of society [...], environmental responsibility [...] in the context of the sustainability discussion, questions of corporate governance [...] up to reflections on the relationship between responsibility and power." (ibid.: 69f.) End of the 70s or At the beginning of the 80s, science first dealt with the phenomenon of responsible management – often referred to as responsibility management – (cf. ibid:70). In numerous publications, an increasingly multidimensional perspective of CSR becomes clear (cf. ibid.: 70f.). As early as 1979, Carroll (1979: 500) defined the concept of CSR and is thus considered one of the pioneers on this topic: "The social responsibility of business encompasses the economic, legal, ethical and discretionary expectations that society has of organisations at a given point in time." The four sub-areas that, according to him, CSR covers and the pyramid of responsibility developed for this purpose have already been discussed in chapter 2.5.
For Hinsenkamp (2007: 7), four similar concepts have developed under the csr term starting from the USA since the 1960s:
Abbildung in dieser Leseprobe nicht enthalten
Figure 4 : CSR concepts in the USA since 1960 (cf. Hinsenkamp 2007: 7)
The concept prevailing in the 1960s to the end of the 1970s – Corporate Social Responsibility – the responsibility of corporations, their influence on society as well as the relationship between power and responsibility is in the foreground (cf. Merten o.J.a: 1f.). In this context, Carroll (1999: 272) defines the social responsibility of companies as follows: "Businessmen apply social responsibility when they consider the needs and interests of others who may be affected by business actions. In so doing, they look beyond their firms ́narrow economic and technical interests."
The chronologically second concept – Corporate Social Responsiveness – is derived directly from the first concept and mainly describes the relationship between company and society, which the company is able to actively shape (cf. Merten o.J.a: 2).
The following concept – Corporate Social Rectitude – highlights the role of ethics in corporate decisions (cf. ibid.).
The last of the four concepts – Cosmos, Science, Religion - emphasizes the importance of the (industrially used and promoted) natural sciences for certain social institutions and relativizes the importance of the individual corporations (cf. Hinsenkamp 2007: 7).
CSR is used as a generic term for countless entrepreneurial activities and initiatives and covers the broad field of social responsibility of corporations (cf. Hiß 2006: 29). As a result, it is hardly possible to the To tell the story of CSR (cf. ibid., highlighting above). If one wants to do justice to this project, one would have to tell a lot of stories, including those of the international agreements on CSR areas, those of the codes of conduct, the history of patronage as well as charity and others (cf. ibid.).
2.8.CSR instruments
CSR instruments are extremely multifaceted, which is why they do not find a uniform definition or classification in the specialist literature or in various initiatives and associations (cf. Druckenthaner 2007: 50).
From a political point of view, CSR is influenced by two different spheres (cf. bmask o.J.: o.S.). On the one hand, these are global interests or a worldwide consensus on important points, e.g. the observance and safeguarding of human rights (cf. ibid.). In this context, international CSR guidelines are currently being developed, which are to be valid for all organisations around the globe (cf. ibid.). The aim of this standard (ISO 26000) is to provide practical guidelines on how the responsibility of companies towards society should be implemented, how the CSR reporting of companies can be optimised and how stakeholder groups can be identified and subsequently included (cf. ibid.).
CSR is influenced by national norms, strategies and institutions, the merging of which leads to the national political objectives and subsequently defines the CSR instruments to be used (cf. ibid.).
In principle, CSR instruments are divided into three generations, which must be used depending on the degree of CSR development (cf. ibid.).
the First generation instruments contain basic measures that serve to raise awareness and establish social responsibility (cf. ibid.).
the Second generation instruments aim at csr implementation (cf. ibid.). After the formation of a CSR awareness, it is possible to focus on specific areas and topics (cf. ibid.).
the Third generation instruments are there to expand and stabilize CSR activities (cf. ibid.). These include measures that increase efficiency, contribute to the improvement of communication, promote the promotion of integration or enable evaluation (cf. ibid.).
2.9.CSR and stakeholders
Companies have a dense network of relationships (cf. Fuchs-Gamböck 2006: 33). In order to pursue their business goals, they are dependent on a stable community, while at the same time numerous social groups have different expectations of companies (cf. ibid.). In contrast to the shareholders of a company (the shareholders), these stakeholder groups are called "stakeholders" in English (cf. ibid.).
"Stakeholders" in the broadest sense refers to those groups that have an interest in the work of a company (cf. Herchen 2007: 30). The term can be defined in different ways.
For Fuchs-Gamböck (2006: 33), the term stakeholder includes "[...] all people and groups who are directly or indirectly affected by, or who may or wish to influence, the business activities of an enterprise."
Stakeholder management plays a decisive role in the development of the CSR concept (Welzel 2008: 63). "The way in which the various stakeholder groups relate to the company or how they behave towards the company is [...] decisive for its economic success." (Fuchs-Gamböck 2006: 34) The emergence of stakeholder theory was a central turning point in the economic debate as well as in the implementation of CSR in practice, as it increasingly found its way into strategic management the topic of social responsibility (cf. Etter/Fieseler 2011: 270). Accordingly, the social responsibility that a company is willing to bear can be understood as the basis for the development of this relationship between corporations and their stakeholders (cf. ibid.).
In the stakeholder value consideration, in addition to the shareholders, other interest groups such as employees, customers and the public are equally perceived (cf. Wühle 2007: 23). Suppliers, local administrations, representatives of consumer protection associations, environmental protection organisations or trade unions as well as the media, but also academic institutions, research and teaching institutes have a great interest in "their" economic sector (cf. Fuchs-Gamböck 2006: 33, emphasis i. O.).
However, not every company is in equal contact with the potential stakeholder groups (cf. ibid.). For example, small companies often only have to take local groups into account, while an internationally or globally active group may have to take organizations and people around the globe into account in its actions (cf. ibid.). However, there is no question that sustainable corporate management can only then have its desired effect on the relevant stakeholders insofar as it is perceived positively by them (cf. ibid.). Corporate sustainability communication or the communication of CSR activities is therefore indispensable (cf. ibid.).
However, a completed or final categorization of the stakeholders is not possible, rather each company must check its respective environment (cf. Welzel 2008: 63). For this reason, there is also a widespread classification into internal and external stakeholders (cf. ibid.).
2.9.1. Internal stakeholders
Those groups that perform a function within a company are defined as internal stakeholders (cf. Welzel 2008: 63.). These include the owners (owners, shareholders, shareholders, shareholders, shareholders), those who manage the business or work for the Group as employees, as well as their families and internal groupings (e.g. works council) (cf. ibid.). They can all influence the company from within, so to speak, and are therefore suitable as executors or at least as initiators of CSR measures (cf. ibid.). in short: Internal stakeholders have a direct and close relationship with the company (cf. ibid.: 63f.).
2.9.2. External stakeholders
Groups of people who are outside a company, i.e. who are not active in it, but who nevertheless have an influence on the company, are referred to as external stakeholders (cf. Fuchs-Gamböck 2006: 33). First and foremost, these are suppliers, customers, residents of the sales offices and production facilities, analysts of the financial market, representatives from administration and politics, NGOs such as environmental protection organizations or consumer protection associations, as well as educational and research institutions and finally the public and the media (cf. ibid.).
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