EU Communication on Corporate Social Responsibility and the effects on national and corporate sustainability agendas
Marianna GORBAN
Matthew JOHNSON
Steffen PREISSLER
Abstract
Niedawne komunikaty Unii Europejskiej dotyczące celów zrównoważonego rozwoju zawierały wytyczne, jak korporacje powinny reagować na społeczne i polityczne potrzeby poprzez społecznie odpowiedzialne działania gospodarcze. Biznes społecznie odpowiedzialny (ang.:
corporate social responsibility – CSR) staje się coraz powszechniej wykorzystywanym i spornym terminem, mającym obejmować zaangażowanie świata biznesu w działania ukierunkowane na zaspokajanie społecznych i środowiskowych wymagań. Niniejszy artykuł omawia, w jaki sposób komunikat Unii Europejskiej wpływa na politykę CSR korporacji pod kątem zrównoważonego rozwoju. Wskazano na najświeższe kroki Komisji Europejskiej dotyczące CSR i przedstawiono ich odzwierciedlenie w polityce szczebla narodowego i europejskiego. Poniżej skoncentrowano się na przedsiębiorstwach z trzech europejskich państw, a mianowicie z Węgier, Niemiec i Wielkiej Brytanii. Ponadto z każdego kraju wybrano po jednej firmie reprezentującej sektory paliwowy i / lub energetyczny, aby zaobserwować sposób implementacji określonej polityki, a także jej wpływ na zachowanie korporacji (przejawiające się w raportach finansowych i raportach CSR). Polityka CSR przedsiębiorstw będzie oceniana według 20 elementów CSR wskazanych przez Welforda (2005), bazujących na podobnych przesłaniach międzynarodowych kodeksów i konwencji, takich jak konwencja ILO czy program Global Compact, które zaadoptowała Komisja Europejska.
Keywords:
zrównoważony rozwój, biznes społecznie odpowiedzialny (CSR), Komisja Europejska, Niemcy, Węgry, Wielka BrytaniaReferences
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BMAS (2009b), Mitgliederliste des CSR-Forums. Berlin: Bundesministerium für Arbeit und Soziales. Available at: http://www.bmas.de/portal/30560/property=pdf/2009__01__20__csr__forum__mitgliederliste.pdf. Accessed 13 March 2009.
BMVBS (2009). Die Nationale Nachhaltigkeitsstrategie der Bundesregierung. Berlin: Bundesministerium für Verkehr, Bau und Stadtentwicklung. Available at: http://www.bmvbs.de/Klima_-Umwelt- Energie/Nachhaltigkeit-Klima-,3065/Nachhaltigkeits-Strategie.htm.
British Energy (2007). Corporate Social Responsibility Report 2007/08: committed to our energy future. East Kilbride: British Energy plc. Available at: http://www.british-energy.com/pagetemplate.php?pid=142.
British Petroleum (2007). BP Sustainability Report 2007. London: BP plc. Available at: http://www.bp.com/sectiongenericarticle.do?categoryId=9022142&contentId=7041069.
Carroll, A. B. (1991). The Pyramid of Corporate Social Responsibility: toward the moral management of organizational stakeholders. Business Horizons, July/August: 39-48.
Centrica plc (2007). Corporate Responsibility Report 2007. Berkshire: Centrica plc. Available at: http://www.centrica.co.uk/index.asp?pageid=382.
COM 136 final (2006). Implementing the Partnership for Growth and Jobs: making Europe a pole of excellence on corporate social responsibility. Brussels: European Commission.
COM 347 final (2002). Communication from the Commission Concerning Corporate Social Responsibility: a business contribution to sustainable development. Brussels: European Commission.
COM 366 final (2001). Green Paper: promoting a European framework for corporate social responsibility. Brussels: European Commission.
CRG (2009). Corporate Responsibility Group Homepage. London: Corporate Social Responsibility Group. Available at: http://www.crguk.org/.
CSR Germany (2009). CSR Germany – Unternehmen tragen gesellschaftliche Verantwortung. Berlin: BDA & BDI. Available at: http://www.csrgermany.de/www/csrcms.nsf/ID/home_de.
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CSR-in-Deutschland (2009). UnternehmensWerte – Corporate Social Responsibility in Deutschland. Berlin: Bundesministerium für Arbeit und Soziales. Available at: http://www.csr-in-deutschland.de/ portal/generator/1836/startseite.html.
CSR-Weltweit (2009). CSR Weltweit – Deutsche Unternehmen – Global Engagiert. Berlin: Auswärtiges Amt. Available at: http://www.csr-weltweit.de/.
E.ON AG (2007). E.ON Corporate Responsibility 2007: addressing our energy challenges. Düsseldorf: E.ON AG. Available at: http://www.eon.com/en/downloads/E.ON_CR_US.pdf.
E.ON Hungary (2007). Corporate Responsibility: corporation cooperation. Budapest: E.ON Hungária Zrt. Available at: http://www.eon-hungaria.com/en/society/socialresponsibility/.
European Commission (2007). Corporate Social Responsibility: national public policies in the European Union. Brussels: European Commission.
European Commission (2009). Enterprise and Industry – corporate social responsibility. Brussels: European Commission. Available at: http://ec.europa.eu/enterprise/csr/index_en.htm.
FOE Europe (2007). Europe: CSR in the EU – an alliance to narrow divisions? Ethical Corporation. Available at: http://www.foeeurope.org/press/2007/coverage/EthicalCorporation Magazine _CSR_020207.pdf. Accessed 23 February 2009.
FONA (2009). Neues CSR-Forum unterstützt Bundesregierung bei Entwicklung einer nationalen CSR-Strategie. Berlin: Bundesministerium für Bildung und Forschung. Available at: http://www.fona.de/ de/7352.
Frederick, W. C. (1986). Toward CSR3: why ethical analysis is indispensable and unavoidable in corporate affairs. California Management Review 28 (2): 126-141.
Friedman, M. (1970). The Social Responsibility of Business is to Increase its Profits. The New York Times Magazine September 13: 15.
Habisch, A.; Jonker, J.; Wegner, M.; Schidpeter, R. (2005). Corporate Social Responsibility Across Europe. Berlin: Springer.
HBLF (2009). HBLF English Homepage. Budapest: Hungarian Business Leaders Forum. Available at: http://www.hblf.org/index.php?lang=english.
KÖVET (2009). KÖVET Association for Sustainable Economies English Homepage. Budapest: KÖVET Association. Available at: http://www.kovet.hu/view/main/108.html.
MOL Group (2007). Sustainable Development Report 2007: setting the pace from New Europe. Budapest: MOL Hungarian Oil & Gas plc. Available at: http://www.molgroup.hu/en/sd/highlights/ disclosure_in_sd/sd_reports/.
MVM Group (2006). MVM Group Sustainability Report 2006. Budapest: MVM Group Zrt. Available at: http://english.mvm.hu/engine.aspx?page=kornyezet.
RWE AG (2007). RWE Responsibility Report 2007: if not now, when. Essen: RWE AG. Available at: http://www.rwe.com/generator.aspx/konzern/verantwortung/daten-unddialog/ publikationen/downloads/property=Data/id=626460/unsere-verantwortung-2007-en.pdf.
Solar World (2007). Annual Group Report 2007 and integrate sustainability report. Bonn: SolarWorld AG. Available at: http://www.solarworld.de/Financial-Reports.70.0.html?&L=1.
UK Department for Business Innovation & Skills (2009). Corporate Social Responsiblity: a government update. Available at: http://www.berr.gov.uk/files/file48771.pdf.
Welford, R. (2005). Corporate Social Responsibility in Europe, North America and Asia: 2004 survey results. Journal of Corporate Citizenship 13: 33-52.
GORBAN, M., JOHNSON, M., & PREISSLER, S. (2021). EU Communication on Corporate Social Responsibility and the effects on national and corporate sustainability agendas. Economic and Environmental Studies, 12(1), 77–95. Retrieved from https://czasopisma.uni.opole.pl/index.php/ees/article/view/4174
Authors
Marianna GORBANAuthors
Matthew JOHNSONAuthors
Steffen PREISSLERStatistics
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