University of Vaasa - Vaasan yliopisto

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As to the Austrian CSR Quality Seal, the collection of the data and the preliminary
self-evaluation cause the bigger part of the cost involved. Additional costs arise from
the initial, surveillance and sequel audits and finally from obtaining expert advice, a
one-time registration fee and an annual user fee. The user fee and the fee for the audit
itself conform to the number of employees. The fee for the audit amounts to 0.5 (up
to 5 employees) and to 4 days (more than 1000 employees).
Comparing the Opportunities and Threats of the two Concepts
The opportunities and threats that may result from both concepts have to be
measured in accordance with the underlying Triple-Bottom-Line-Approach of
sustainability. Acting on the assumption that the implementation of CSR offers
opportunities to the enterprise, e.g. as to customer loyalty, better cooperation with
local stakeholders, employee motivation and –loyalty and reputation, it is also
appropriate for enhancing the enterprise’s economic performance and to create
competitive advantage (Jenkins 2004: 43 et seq.).
As a visibility signal the CSR Quality Seal aims primarily at substantiating excellent
CSR performance to stakeholders from outside the enterprise, including (prospective)
customers, local politicians and possibly local political (pressure) groups and NGOs.
BLISS focuses at improving internal CSR performance and consequently at
employee-related topics like health or career management. The external opportunities
described above are secondary in this approach.
In both approaches the risks consist in CSR not winning the benefit expected
beforehand and thus the resources spent being wasted. Logically speaking, the risk of
failing is greater in a concept like BLISS, as there is additional uncertainty on
whether to implement CSR successfully within the enterprise at all. As regards
introducing a CSR Quality Seal, however, at least the financial expenditure is easier
to measure; it comprises the personnel costs attributable and the auditing and user
fees.
Comparing the Suitability for SMEs of the two Concepts
BLISS is a comprehensive concept as to integration of the three bottom-lines of
sustainability as well as to the complexity of investigating and implementing (guided
interviews, written survey of all employees and external stakeholders, planning and
conducting workshops). Thus it could easily overstrain a SME to implement the
concept without any external support. If carried out properly the benefits resulting
may by far exceed the cost of implementation. The CSR Quality Seal as stateapproved
CSR label is suited to creating transparency for producers, consumers and
other stakeholders. The lean complexity, rather low expense due to a short audit time
and the facilitations in parts of the audit make the CSR Quality Seal a good bargain
for SMEs.