Defining Corporate Social Responsibility - Tutorsindia

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Corporate Social Responsibility Ethics, CSR and Corporate Behavior Clarkson M B E (1995); A stakeholder framework for analysing and evaluating corporate social performance; Academy of Management Review, 20 (1), 92-117 Joyner B E & Payne D (2002): Evolution and Implementation: A study of Values, Business Ethics and Corporate Social Responsibility; Journal of Business Ethics, 41, 297-311 Kell G (2003); The Global Compact: Origins, Operations, Progress, Challenge; Journal of Corporate Citizenship, 11, 35-49 5.10 Self-test Questions 1. What are the responsibilities of business in their corporate decisions ? 2. Why does a company have to be ethical ? 3. What is the relationship between CSR and corporate behaviour? 4. Is CSR a legal necessity? Why? I joined MITAS because I wanted real responsibili The Graduate Programme for Engineers and Geoscientists Maersk.com/Mitas Please click the advert Real work International al opportunities Three work placements Month 16 I was a construction supervisor in the North Sea advising and helping foremen solve problems 64 Download free ebooks at bookboon.com
Corporate Social Responsibility Performance Evaluation and Performance Reporting 6. Performance Evaluation and Performance Reporting ‘If the confidence of the public in the integrity of accountants’ reports is shaken, their value is gone. To preserve the integrity of his reports, the accountant must insist upon absolute independence of judgment and action. The necessity of preserving this position of independence indicates certain standards of conduct.’ Arthur Andersen 1932 In a survey organised by Faversham House Group four out of every five executives interviewed said that new laws were the most important factor in persuading their companies to spend on the right technology and management to save energy and reduce emissions. More than half viewed prosecution as the ultimate weapon for forcing responsibility to the top of the agenda at board meetings. 6.1 Introduction For all organisation the question of the management of the organisation deoends upon the abaility to measure performance and then evaluate and report upon that performance. When we are considering CSR this is equally true, although it becomes more difficult to measure and evaluate that performance. In this chapter therefore we will consider some of the issues involved. 6.2 What is performance? It should be clear that the determination of good performance is dependent upon the perspective from which that performance is being considered and that what one stakeholder grouping might consider to be good performance may very well be considered by another grouping to be poor performance (Child 1984). The evaluation of performance therefore for a business depends not just upon the identification of adequate means of measuring that performance but also upon the determination of what good performance actually consists of. Just as the determination of standards of performance depends upon the perspective from which it is being evaluated, so too does the measurement of that performance, which needs suitably relevant measures to evaluate performance, not absolutely as this has no meaning, but within the context in which it is being evaluated. From an external perspective therefore a very different evaluation of performance might arise, but moreover a very different measurement of performance, implying a very different use of accounting in that measurement process, might arise. 65 Download free ebooks at bookboon.com
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