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CSR Class 24-04-2025

The document outlines the concept of Corporate Social Responsibility (CSR), its origins, key pillars, and its evolution into Environmental, Social, and Governance (ESG) criteria. It discusses various frameworks and standards related to CSR, including ISO 26000 and the UN Global Compact, emphasizing the importance of responsible governance and stakeholder engagement. Additionally, it highlights the Sustainable Development Goals (SDGs) as a global framework for promoting sustainable practices across businesses.

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6 views

CSR Class 24-04-2025

The document outlines the concept of Corporate Social Responsibility (CSR), its origins, key pillars, and its evolution into Environmental, Social, and Governance (ESG) criteria. It discusses various frameworks and standards related to CSR, including ISO 26000 and the UN Global Compact, emphasizing the importance of responsible governance and stakeholder engagement. Additionally, it highlights the Sustainable Development Goals (SDGs) as a global framework for promoting sustainable practices across businesses.

Uploaded by

youssefelmoubarki033
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PPTX, PDF, TXT or read online on Scribd
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Corporate Social

Responsibility
MFSO – 2nd Semester

Taha AHL-MAATALLAH

2024-2025
Plan

• CSR : Introduction, Stakeholders and responsible governance

• CSR strategies and policies for businesses

• CSR and performance: Economic, Social and environmental impacts

Panel discussions
Panel Discussions
• CSR: a constraint or an opportunity for companies?

• Governance and ethics: towards responsible capitalism?

• CSR and well-being in the workplace: towards more humane management?

• Consumers and CSR: commitment or greenwashing?

• Diversity and inclusion: from theory to practice

• AI, digital and CSR: progress or threat?


1- Definition and origins of CSR
It has its roots in the late 1800s, when the rise of philanthropy combined
with deteriorating working conditions made some businesses reconsider
their current production models.

Business tycoons began donating to community causes, and some


business owners (although somewhat reluctantly) reduced working hours
and improved factory conditions, laying the foundation of responsible
corporations.

CSR “Corporate Social Howard Bowen (1953) “Social Responsibilities for the
Responsibility” Businessman”
1- Definition and origins of CSR
The broadest definition of corporate social responsibility is concerned
with what is – or should be – the relationship between global
corporations, governments of countries and individual citizens. More
locally the definition is concerned with the relationship between a
corporation and the local society in which it resides or operates.
Another definition is concerned with the relationship between a
corporation and its stakeholders.

“…CSR is a concept whereby companies integrate social and environmental


concerns in their business operations and in their interaction with their
stakeholders on a voluntary basis” EU Commission (2002)
1- Definition and origins of CSR
Key pillars of CSR :
Environmental Responsibility / Ethical Responsibility / Economic
Responsibility / Philanthropic (Social) Responsibility

From CSR to ESG

The transition towards ESG represents a natural evolution of CSR,


incorporating more measurable and standardised criteria for evaluating
company performance. While CSR was often seen as voluntary and
qualitative, ESG introduces a more rigorous and quantifiable approach.
Investors use ESG criteria to assess the risks and opportunities linked to
companies' sustainable practices.
2- Difference between CSR / ESG / SD
Environment: Corporate climate policy / Energy use / Waste / Pollution (GH
emission) …
What is ESG?
Social: Stakeholder relationship (Employees / customers / investors)
Governance: Board of directors / Executive Management / statutory auditing

Environmental
Pillar

What is SD?

Social Pillar Economic Pillar


2- Difference between CSR / ESG / SD
Aspect SD CSR ESG

Scope Global, long-term vision Data-driven, investor-


Voluntary, company-driven focused metrics
initiatives

Focus Balance of economic, Ethical and responsible Measurable performance in


social, and environmental behavior sustainability and ethics
dimensions globally

Audience Governments, Customers, employees, Investors, regulators,


organizations, society communities stakeholders

Approach Framework for sustainable Voluntary and qualitative Mandatory and


progress quantitative for compliance
3- CSR frameworks and
standards
NRE : New economic regulations law (2001)

Grenelle II Law : Law extending NER Law


(SALES over 100M euros / 500 employees)

Law against discrimination during


recruitment and within the workplace (2008)

Vigilance Law (2017): Parent companies with more


than 5000 employees (prevent and tackle
environmental, social and corruption risks)

PACTE Law : The law for companies’ growth


and transformation (2019)
3- CSR frameworks and
standards (Workshop)

CSR international norms and standards? Most important ones? Why?


3- CSR frameworks and
standards
ISO 26000
ISO 26000:2010 provides guidance rather than requirements, so it
cannot be certified to unlike some other well-known ISO standards.
Instead, it helps clarify what social responsibility is, helps businesses
and organizations translate principles into effective actions and shares
best practices relating to social responsibility, globally. It is aimed at all
types of organizations regardless of their activity, size or location.

Respect for
Accountability Transparency Ethical behaviour
stakeholder interests

Respect for international


Respect for the rule of law Respect human rights
norms of behavior
3- CSR frameworks and
standards
The 7 core subjects of ISO 26000

The 7 core subjects of ISO 26000 complement the 7 core principles by providing specific areas of
focus for implementing those principles. The core principles serve as guiding values, while the core
subjects offer practical application areas within an organization’s operations.

Organizational governance Human rights Labor practices The Environment

Community involvement and


Fair operating practices Consumer issues
development
3- CSR frameworks and
standards
UN GLOBAL COMPACT
By incorporating the Ten Principles of the UN Global Compact into strategies, policies and
procedures, and establishing a culture of integrity, companies are not only upholding their basic
responsibilities to people and planet, but also setting the stage for long-term success.

Human rights :
P1: Businesses should support and respect the protection of internationally proclaimed human rights; and
P2: make sure that they are not complicit in human rights abuses.

Labour :
P3: Businesses should uphold the freedom of association and the effective recognition of the right to collective
bargaining;
P4: : the elimination of all forms of forced and compulsory labour;
P5: the effective abolition of child labour; and
P6: the elimination of discrimination in respect of employment and occupation.
3- CSR frameworks and
standards
UN GLOBAL COMPACT

Environment :
P7: Businesses should support a precautionary approach to environmental challenges;
P8: undertake initiatives to promote greater environmental responsibility; and
P9: encourage the development and diffusion of environmentally friendly technologies.

Anti-Corruption :
P10: Businesses should work against corruption in all its forms, including extortion and bribery.
3- CSR frameworks and
standards
SDGs
The 2030 Agenda for Sustainable Development, adopted by all United Nations Member States in 2015, provides a
shared blueprint for peace and prosperity for people and the planet, now and into the future. At its heart are the 17
Sustainable Development Goals (SDGs), which are an urgent call for action by all countries - developed and
developing - in a global partnership.

1. No poverty / 2. Zero hunger / 3. Good health and wellbeing / 4. Quality education / 5. Gender Equality / 6.
Clean water and sanitation / 7. Affordable and clean energy / 8. Decent work and economic growth / 9.
Industry, Innovation and infrastructure / 10. Reduced inequalities / 11. Sustainable cities and communities / 12.
Responsible Consumption and production / 13. Climate Action / 14. Life below water / 15. Life on Land / 16.
Peace, justice and strong institutions / 17. Partnerships for the goals
CASE STUDY
(Nestlé)

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