CSR Report(Corporate Social Resonsibility)
Section2: Description of Different Types of Activities
Global
and
local
trends
have
turned
the
spotlight
onto
social,
environmental
and
other
non-financial
corporate
issues.
Company
executives
are
tuning
into
the
needs
to
seemingly
embrace
non-traditional
business
imperatives
and
responsibilities.
As
a
relatively
new
arena
for
corporate
action,
it
is
not
surprising
that
there
is
some
confusion
around
the
terminology.
A
plethora
of
terminologies
are
bandied
around
and
used
interchangeable
–
often
incorrectly
–
by
the
media,
academic
institutions,
consultants
and
companies
themselves.
Terms
such
as:
corporate
citizenship;
corporate
social
investment
(CSI);
corporate
social
responsibility
(CSR);
sustainability;
triple-bottom-line;
corporate
governance;
transformation;
a
companies’
social
and
environmental
obligations
and
so
on,
are
often
referred
to
without
a
clear
understanding
of
the
choice
of
term
of
distinction
between
them.
Sustainable development:
This term encapsulates the current consensus for global development and refers to the ability to meet the needs of the present generation without compromising the ability of future generations to meet their needs. Within the corporate context, economic development and the pursuit of profit should not occur to the detriment of social and environmental sustainability. Corporates are responding to this global agenda through their corporate social responsibility and CSI activities.
Corporate Citizenship and Corporate Social Responsibility (CSR):
Both terms refer to a value system which a company adopts in order to be responsible to broader society. Such values inform and guide all company operations and activities. Within the South African context, a corporate citizenship value system should underpin activities such as corporate governance; employment equity; environmental management; product stewardship; preferential procurement; human rights; and corporate social investment (CSI).
Note that CSI is just one small, but influential, element of corporate citizenship or corporate social responsibility. It is an element that can provide much-needed development expertise to a company’s other transformation activities such as enterprise development and preferential procurement.
Corporate Social Investment (CSI):
CSI refers to a company’s contributions (cash and non-cash) to people, organizations or communities that are external to the company and should conform to the following broad criteria:
Excludes
contributions
to
employees
but
may
include
input
or
giving
to
families
of
employees
or
local
communities
from
which
employees
are
drawn
or
where
they
live.
Predominantly
or
entirely
focused
on
disadvantaged
individuals
and
communities.
Excludes
commercial
sponsorship
but
may
form
a
developmental
arm
of
commercial
sponsorship.
Is
not
marketing
or
public
relations
orientated
but
requires
a
communications
element.
May
be
constituted
as
a
Foundation
or
Trust,
or
form
a
company
line
department.
A Paradigmatic View of CSI
Corporate citizenship (or CSR) values should underpin core business operations and the pursuit of profits. Corporates are being called on to be ‘responsibly competitive’. Increasingly, short-cuts that are not socially or environmentally sound for the sake of short-term profit are exposed and in some cases penalized.
It is true that there are costs associated with being socially and environmentally responsible, but if the investment is undertaken properly, those costs will be recovered in the form of stable and sustainable growth.
It is important that the CSI programme doesn’t operate in isolation from other corporate citizenship and transformation activities. CSI should be seen as a specialist developmental function, with an external focus, beyond the boundaries of the business. However, CSI is also an integral part of the business and as such should be aligned to, and supportive of, core business objectives. As the developmental expertise centre of the business, the CSI department can also support other elements of the transformation agenda.
Oudated Forms of CSI (What is it Not …)
- A welfarist rather than developmental approach
- A wide range of ‘worthy causes’ supported
- Mostly cash donations
- Priority given to tax deductible categories of donation
- ‘Discreet’ giving, with low marketing profile and no co-ordination
- Projects selected based on funding applications from NGO’s
CSI Style in the Era of Economic Transformation (what it should be…)
- Closer alignment with core business
- Compliance with the requirements of charters and the BEE codes
- Formula based CSI budgets in line with charters and the BEE codes
- New and refined CSI strategies with defined benefits for the business
- CSI thinking integrated throughout the business
- Specialist staff to manage formalized CSI programmes
- Wide use of EVP’s to mobilize employee involvement
- Long term working partnerships with NPO service providers and other partners
- Social investment, rather than grant making, with emphasis on development returns
General Development Sectors Nominated for CSI Expenditure / Implementation:
- Education
- Health & HIV/Aids
- Job Creation
- Training
- Social Development
- Environment
- Sports Development
- Arts and Culture
- Safety and Security
- Housing
目次
- Section1: Introduction to CSR in Africa
- Section2: Description of Different Types of Activities
- Section3: Communities and Governments Demands Relating to CSR
- Section4: The Impact of International CSR Standards and Demands for International Companies
- Section5: Case Studies
- Section6: Summary and Conclusion