It’s necessary to set up common basis which will facilitate exchanges, owing to the fact that interlocutors will share a common language for a same reality.
One of the best definition of Corporate Social Responsibility is: the CSR is the relations that an enterprise maintains with all its stakeholders: customers, employees, communities, shareholders, governments, suppliers and competitors. Elements of social responsibility include investment in community, relations with employees, creation and sustainability of the job, environmental concerns and financial results.
In the Green Paper entitled ‘promoting a European framework for CSR’, the European Commission mentions that ‘the CSR concept means essentially that the enterprises decide of their own initiative to contribute to improve society and environmental conditions’.
The financial, social and environmental assessment is one of the tools allowing to assess how enterprises assume their social responsibility. The idea of a larger assessment than the only financial report is directly linked to the concept of sustainable development. To measure correctly the impacts of the activity of a firm on a short- and long-term, we must consider 3 aspects (economic, environmental and social) and propose for each indicators of performance.
Three dimensions are generally highlighted: the internal organization of the enterprise and its relations with its partners (quality and transparency of the management and of the relation with shareholders and with clients), the environment, the social relations. The Green Paper of the European Union on this subject proposes as a definition: ‘the voluntary integration of social and ecological concerns from the enterprises to their commercial activities and to their relations with all the internal and external stakeholders (shareholders, staff, customers, suppliers and partners, human communities…), in order to satisfy the legal obligations and to invest in the human capital and in the environment.’
Goals of the working team :
Work team members
Katarina CINTALOVA - Slovakia Franco DORE – Italy Peter FLOQUET – Austria Michele GIAMPIETRO – Italy Pascal HOULLIER - France Halina KUSTOSZ- Poland Javier PITARCH – Spain Marek RADVANSKY – Slovakia Margarita ROHR – Spain Gebhard STEIN – Germany Emanuela TIERNO - Italy Dominique VAN HOEGAERDEN - France