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Pendiente: CSR, Sustainability and Accountability

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Marco Robles

on 15 March 2015

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Transcript of Pendiente: CSR, Sustainability and Accountability

CSR, SUSTAINABILITY & ACCOUNTABILITY
AIMS:

1-
become familiar with different
meanings
of
responsibility
,
accountability
and
liability
.
2-
discuss for
what
, and to
whom
, we are responsible.
3-
gain an understanding of
the criteria for ascribing responsibility
.
4-
consider to what extent individuals within an organization
bear responsibility
for their action.
6-
become familiar with the
triple bottom line
.
7-
learn the origin of the notion of
sustainability
and its current meaning.
8-
become familiar with
auditing and reporting
on CSR
Individual
responsibility,
accountability and
liability
1. Self-possession and self-determination
*
Human freedom
has two main features:
1.
Self-possession
: means that humans are the
owner
of his or her
acts
.
2.
Self-determination
:
expresses
our
capacity
to make choices.

* So, I am
answerable
for the
acts
that
depents on me
. And this leads us to the concept of
voluntariness
(means that
human action

proceeds
from
one's own choice
and
free will
)
So, A MAN IS THE ORIGIN OF HIS ACTION (Aristotle)
But, were one
responsible for the consequence
of an action?:
1.
Antecedent responsibility
: the
responsibility

includes
the
action
itself, thus we
act

after possessing proper justification.

2.
Consequent responsibility
: Is the agent responsible only for the immediate consequence of the action? Is one responsible for a chain of events derived from an action?

3.
Congruent responsibility
: refers to a "vital"
attitude
of
acting in harmony
with what one is.

4.
Transcendent responsibility
: For what and to whom are we responsible? Divinity and/or Society??
ACCOUNTABILITY AND LIABILITY
Responsibility
Topic 05
1.
Sustainability strategies
of the companies are one of the
pillars
on which it has settled its
corporate social responsibility
.

2. The
network society
and the implementation of information technology (
IT
) bring
new forms of cooperation

3. The environment of the
networked society
bring us
new patterns of networking
between different organizations profiles (eg:
clusters
), facing serious problems of sustainability within humanity.

4. Economic globalization has led
multinational
corporations to
acquire a power
which is sometimes higher than States where they operate, so that
its impact
is growing and is
dependent on its responsibility.
Subject 2. Sustainable development
a. Kuznets DEF (1960s):
"Sustainability is a way to avoid society
inequalities
in the long term for our next generations".

b. Brundtland Report DEF (WCED - 1987):
"Sustainable development is development that meets
the needs
of the present without compromising the ability of future generations to meet their own needs". (Modern Definition of Sustainable Development: It contains within it two key concepts: the concept of
needs
, in particular the essential needs of the world's poor, to which overriding priority should be given; and the
idea of limitations
imposed by the state of technology and social organization)

c. Dow Jones Sustainability Index DEF(2002):
"Corporate sustainability is a
business approach
that seeks to
create long term value
for
shareholders
by taking advantage of
opportunities
and the effective
management of risks
inherent in developing
economic, enviromental and social
"
Subject 02. Sustainability
The globalization ideas try to answer, among others, some key questions:

1.
How
has "the role played by companies"
changed
in a globalized environment?
Subject 03. Globalization. Why?
2. Does the
network society
establish
new mechanisms
for cooperation among stakeholders?
3. What sort of
roles
can "or" should the companies
play in business sustainability
?
Since 1989, globalization has
become more visible
in the vector of changes in society and the economy.

Globalization has helped companies to
gain power worldwide
.

Two views
to point out the current functioning of global markets:
1. How has "the role played by companies" changed in a globalized environment?
1. WEF: globalization is the only way to end human poverty is inevitable and it is a consequence of technical progress.

2. WSF: The more globalization grows, the worst poor people live. Another World Is Possible!!!
Subject 03.
By the time, it's remained important
debates
about the direction of globalization should take, the different approaches are underlying the role of
public and private
.
Meanwhile the production and market models are transforming
.

Hyper-specialization
is the transformation of institutions in
network models
(long term models).

Companies
with globalization have evolved and changed their production processes, distribution and marketing, using geographic and temporal flexibility to adapt to the environment (
relocation
).
1. How has "the role played by companies" changed in a globalized environment?
Subject 03.
Economic Globalization + Global Hyper Consumption Models + Weakening of States + Absence of multilateral real counterweight
1. How has "the role played by companies" changed in a globalized environment?
Subject 03.
We need to move from a dominant power scheme to coherent social responsibility to manage the Globalization challenge.
Public Good Paradigm Changes +

+ Information Society (ITs) +

+ Internet +

+ Networked Society +

+ Human Development =

GLOBALIZATION
Subject 1. Globalization.
1.
Corporate sustainability
is an economic approach, from the beginning is
linked to core business
activities, not philanthropy or social action.

2.
To create long term value for shareholders
, has to do with the performance of
long-term investment
, not speculative short. The top most sustainable companies
generate better returns
than those without a sustainability plan.

3.
By taking advantage of opportunities
, the
public agenda
creates
new business opportunities
: energy efficiency, education, inclusion, accessibility ... there are only consult the European agenda 2020 to understand.

4. The effective
management of risks
,
reduces the risk premium
in the market, especially in a situation of lack of confidence and trust as being generated by the economic crisis.
The four reasons why the DJSI definition is relevant:
Information Technology (IT)
is concerned with technology to treat information. The acquisition, processing, storage and dissemination of information by a microelectronics-based combination of computing and telecommunications, are its main fields.
2. Does the network society establish new mechanisms for cooperation among stakeholders?
Subject 03.

New dominant social structure
: network society of the information economy + information economy + virtual culture.
knowledge
network
society
people
ITs
interdependent world
Information
a. CSR has allowed us to
r
ecognize those affected
by the business and
established meeting places
and new kind of companies.

b. New kind of companies:
3. What sort of roles can "or" should the companies play in business sustainability?
Subject 03.
3. "Social Enterprises"
: companies without loss and without dividends (eg: Grameen Bank -micro credits).
1. "Companies as authors of development"
: create jobs, build wealth, bring us technological innovation and new systems of business cooperation (eg: cluster or holdings).
Subject 04.
What are the consequences of not to participate?
internal and external
impact
Loss of market share
and business niches
Loss position in the sector
Loss of funding
Exclusion of international rankings
Loss of reputation
The IT have brought the
faster change
in the history of humanity and has given us a
new model of network society
.
In this way, business corporation do
not appear as isolated group
whose only concern is money making, but as institutions inside of a
GLOBAL world
trying to
work hand in hand with citizens
,
governments
and s
ocial organizations
in order to build a good society, even in a global context
2. "Hybrid Companies"
: companies benefit from the initiative of the participants and the participants of group work.
"Doing well by doing good"
(eg: Android, Fedora, Tata Nano).
Business Corporations
in a
Global Context
(Sustainability)
Accountability
and
reporting
CORPORATE ACCOUNTABILITY:
AUDITING AND REPORTING ON CSR AND SUSTAINABILITY
AUDITING AND REPORTING ON CSR AND SUSTAINABILITY
1. SA 8000 CERTIFICATION
WHY DO CORPORATIONS ENGAGE IN BUSINESS ETHICS?

FOR WHAT AND TO WHOM ARE WE RESPONSIBLE.
Sort of responsibilities:
1.
Responsibility as a virtue
: when we call someone a "
responsible person
" we refer to a
positive character trait
a
sign of moral "maturity"
.
2.
Responsibility as obligation
: involves
activity assigned
or duty inherent in a position -> "
she is responsible for MK
".
3.
Responsibility as attribution
:
imputation
of an action, or of its consequences -> "
he is responsible for fraud
"
4.
Legal responsibility
: entails
answering to public
authorities.
5.
Social responsibility
: related to
social expectation
and to the impact of actions on society.
6.
Moral responsibility
:
internal judge
,
conscience
,
joy
and
remorse
Accountability refers to
giving
explanations
and
justifications
for
one's activity
to those who have expectations or rights related to it.

Now it is
more than three key financial
statement (balance sheet, income statement and cash flow). It includes "
intangibles assets
,
intellectual capital
and forward looking information.

Definition:
it is a
continuous
,
systemic
of
public communication
of
information

to justify
an organization's decisions,
actions
and outputs to various stakeholders.

Setting the Standard for Corporate Responsibility and Sustainable Development.
Corporate Accountability

reports
can help to
build a reputation
, as can the existence of certification of responsible and ethical corporate behaviors, and
reputation

generates trust
.

Corporate reputation
is considered a
spontaneous
and
efficient mechanism of social control
,
pushing to act in accordance with public requirement
.

Critics:
Sometimes to obtain a certification of being socially responsible or sustainable, or to write a report are just windows-dressing.
* Its goal is improving
working conditions
, base on the Thirteenth Int. Human Rights.

* It offers the opportunity
to demonstrate
to stakeholders that
working conditions
within the company itself.
2. GLOBAL REPORTING INITIATIVES (GRI)
*
Most popular
method for accountability reporting worldwide.
* It offers a
framework compose of principle
for development of reports, characteristics and indicators for 3BL.
* Stakeholder "
inclusiveness
" is the foundation of this entity.
http://www.sa-intl.org/
https://www.globalreporting.org/
http://www.accountability.org/
THE AA1000 STANDARD
* It is a framework and guide aimed principally at
improving accountability, auditing, and ethical and social reporting
.

* It is focus on
stakeholder
engagement and
dialogue
.

* So, its main strength is a broad
engagement with stakeholders
, which can create an image of concern for them
And Sustainability, what sort of good is it?
http://tinyurl.com/JnJ2012Sustainability
http://tinyurl.com/JnJ2012AHistoryOfLeadership
Example: JnJ's Creed
ACCOUNTABILITY

* Narrower meaning than responsibility, it can be defined as being
open to judgement
by one's
peers
or, indeed, by the entire society.

* While accountability
seeks to explain actions performed
,
responsibility focuses on being the author of actions
.

LIABILITY

* This refers to the responsibility of
fulfilling one's legal obligations
and the demands of equity.

* In business, we speak of
product liability
(responsibility for any
injuries
one's product might cause) and
accounting liability
(
obligations arising
from the past transactions of assets or other yields of economic benefits in the future).
Sustainability Reporting GRI
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