Table Of Contents:
About the Author v
Foreword xxi
Preface xxv
Chapter 1 The Concept of CSR 1

I The Seven Blind Mice and Corporate Social Responsibility (CSR) 1

II An Analysis of the Term 2

A Corporate 2

B Social 2

C Responsibility 3

III CSR as a Polyhedral Figure 3

IV CSR Boundaries 4

V Different Approaches 4

VI CSR's Four Faces 5

VII Predominantly Accepted by Business 7

VIII Expansion Tendency 8
Chapter 2 Names and Definitions 11

I The Name of CSR 11

II The Difficulty to Define Something Imprecise 12

III The Still Vague and Imprecise Concept of CSR 12

IV The Definitions of CSR 14

A Troubles with an Easy Definition 14

B Some Well-Known Definitions by Institutions 15

V References by Authors 19

VI Some Miscellaneous Statements 21

VII A Commentary about the Definitions and Statements 23
Chapter 3 CSR Basic Debate 27

I In General 27

II Opposite Positions 28

III CSR or Not CSR 28

IV Milton Friedman, the Torchbearer of the Free Market Position 30

A The Remarkable Personality of Milton Friedman 30

B Milton Friedman and CSR 30

C Summary of Milton Friedman's Criticism 32

V The Attitude of Legislators 33

VI The Attitude of the Courts 33

VII How CSR Helps a Company's Performance 34

VIII Reasoning of the Adverse Positions 35

A Arguments in Favour of the Free Market Positions 36

B Arguments in Favour of the CSR Position 37

IX CSR at a Crossroads 39

A Capitalism Crossroads 39

1 Capitalism Permits a Social Attitude 39

2 Capitalism's Incompatible with Social Attitude 39

B Crossroads Opinions 40

1 Yes, CSR Is at a Crossroads 40

2 No, CSR Is Not at a Crossroads 41
Chapter 4 Delimitation from Neighbouring Concepts 43

I What CSR Is 44

II What CSR Is Not 44

A Ethics 44

1 Ethics and Morals 45

2 Ethics and Law 45

3 Business Ethics 46

4 Business Ethics and CSR 48

B Corporate Governance 49

C Philanthropy 50

D Risk Management 52

E Social Business 53

F Corporate Accountability 55

III CSR: An Expansive Concept 55
Chapter 5 Models and Types of Thinking 57

I The Three Models 57

A Model One: The Traditional Conflict 57

B Model Two: CSR Brings In the Cash 58

C Model Three: Multiple Firm Goals, All Created Equal 58

II Merging the Models 59

III Moving Forward 59

IV Types of CSR According to Geoffrey Lantos 60

A Ethical CSR 60

B Altruistic CSR 60

C Strategic CSR 61
Chapter 6 History 63

I The CSR 'Leitmotif' in History 63

II Precedents 64

III The Nineteenth Century 66

IV The Twentieth Century 68

A Early Twentieth Century 68

B Mid Twentieth Century 68

C Late Twentieth Century 70

V Europe 71

VI Academic and Consulting Expansion 73
Chapter 7 Drivers and Dividers 75

I Awareness 76

II The Factors 76

III The Dividing Lines 78
Chapter 8 Corporations 81

I CSR is about Corporations 81

II Main Features of Corporations 82

III History of Corporations 82

IV The Interior of Corporations 83

V The 'Animus Lucri' 84

VI The Soul of the Corporation 84

VII World Dominance 85

VIII Some Statistics 88

IX Corporate Abuses 89

X Some Notable Corporate Abuses 91

XI Corporations and the State 92

XII Role in Society 93

XIII Directors' Duties 95

A Traditional Legal Duties 95

B The New UK Companies Act 2006 96

XIV The Future of Corporations 98

XV Company Law and CSR? 100
Chapter 9 Corporate Reputation 103

I Notion of Reputation 103

II Image and Reputation 104

III Reputation .of Corporations 105

IV Building Reputation through Stakeholder Management 106

V CSR, Trust, and Reputation 107

VI CSR and Brands 107
Chapter 10 Corporate Social Contract 109

I The Social Contract 109

II The Corporate Social Contract 111

III Corporate Social Contract and the Courts 113

IV Externalization 113

A In General 113

B Notion of Externality 114

C Types of Externalities 114
Chapter 11 Corporate Citizenship 115

I Defining Corporate Citizenship 116

II Corporate Citizenship, a Broad Concept 116

III Corporate Social Entrepreneurship 117
Chapter 12 Globalization 119

I Origin 120

II Definition 120

III History 124

IV Present Globalization 125

V Free Trade 127

VI Globalization and Free Trade 129

VII Benefits of Globalization 129

VIII Risks Posed by Globalization 130

IX Does Globalization Make the Rich Richer and the Poor Poorer? 131

X Postures against Globalization 132

XI Globalization in Trouble 133

XII Globalization or Anti-globalization? 134

XIII Global Financial Crisis and Globalization 136
Chapter 13 Benefits 139

I The Benefits of CSR in Synthesis 139

II The Benefits of CSR in Particular 140

A Company Benefits 141

B Benefits to the Community and the General Public 141

C Environmental Benefits 141

III The EU Green Paper 142

IV Risks and Opportunities According to the CCBE 142
Chapter 14 Management and Business Strategy 145

I Management and Don Quixote 146

II A Culture that Just Keeps Moving 146

III Global Management 147

IV Global Management and CSR 147

V Reputation Management 148
Chapter 15 Triple Bottom Line 149

I Companies as Profit-Making Entities 149

II The Triple Bottom Line 150

III The Breakdown of the Triple Bottom Line 151

A Social Responsibility (People) 151

B Environmental Responsibility (Planet) 152

C Economic Responsibility (Profit) 152

IV Criticism of the Triple Bottom Line 153
Chapter 16 CSR and Human Rights 155

I The Meaning of Human Rights 156

II Human Rights in History 156

III The UN Universal Declaration of Human Rights 157

A The Adoption 157

B The Contents 157

C Legal Significance 158

D The Triumph of the Declaration 158

IV Three Generations of Human Rights 159

V Commentaries to the Universal Declaration 160

A Positive Commentaries 160

B Negative Commentaries 161

VI The Universality of Human Rights 162

VII Corporations and Human Rights 163

VIII Export Processing Zones and Human Rights 165

IX No Excuse for Human Rights Abuse 165

X Achievements and Failures 166

XI The Special Representative of the UN Secretary General for Human Rights and TNCs 169

XII Violations and Complicity 170

XIII Human Responsibilities 172
Chapter 17 MR and Social Rights 175

I Social Rights a Pillar of CSR 175

II Which Social Rights 176

III The ILO Tripartite Declaration of Principles for TNCs 177

IV The ILO's Declaration 179

V Sweatshops 179

A Notion 179

B Fights against Sweatshops 180

C Sweatshops Justified 181

D A False Dilemma 181
Chapter 18 Developing Countries 183

I What Are Developing Countries? 183

II Some Differences between Developed and Developing Countries 185

A Birth Rates 185

B Death Rates 185

C Natural Increase 185

III Imbalanced Economic Situation of Developing Countries 186

IV Integrating Developing Counties into a Better World 186

V Special Ground and Special Difficulties for CSR 187

A Corporations as Main Agents of Development 187

B The Modern Marshall Plan 188

VI CSR in Latin America 189

VII CSR in Africa 190

VIII Millennium Development Goals 191
Chapter 19 CSR as a Tool to Fight Poverty 193

I Poverty 193

II The Greatest Scourge of Our Time 195

III North-South 195

IV Water Crisis 196

V Malaria 197

VI Poverty in the EU 198

VII Eradication of Poverty 198

VIII Millennium Development Goals 200

A The UN Millennium Assembly 2000 200

B MDGs Goals and Targets 200

C MDGs Progress 202

D MDGs Concerns 203

IX CSR and the Eradication of Poverty 204
Chapter 20 Environment 207

I Environment Degradation 207

II Sustainability: The Brundtland Commission 208

III Sustainability: An Ambiguous Term 209

IV Corporations and the Environment 210

V CSR and Sustainability 212

VI CFCs and the Depletion of Ozone 213

VII World Summits 214

A Rio de Janeiro Earth Summit 1992 214

B The World Summit of Johannesburg 2002 215

VIII Energy 215

IX Climate Change 216

X The Need for Companies to Change 218
Chapter 21 Measurability 219

I Measurability in General 219

II Measuring CSR 220

III Difficulties in Measuring CSR 221

IV Methods of Measuring 222

V Evaluation and Reporting Organizations 223
Chapter 22 Stakeholders 225

I Origin and Fundament of the Stakeholder Theory 225

II Stakeholders and CSR 226

III The Concept of Stakeholders 227

IV Types of Stakeholders 228

V An Important Stakeholder Often Left Behind: The Community 230

VI Stakeholder and Shareholder Value 231

VII Competition among Stakeholders 232

VIII Stakeholder Dialogue 233

IX Reciprocal Stakeholder Responsibility 233
Chapter 23 CSR by Areas and Countries 235

I Ranking the Good Ones 235

II Europe 236

III United Kingdom 239

IV France 240

V Germany 241

VI Italy 242

VII Spain 243

VIII The Scandinavian Countries 244

A In General 244

B Sweden 244

C Denmark 245

IX Central and Eastern Europe 246

X United States 246

XI Latin America and the Caribbean 247

XII The BRIC Countries 248

XIII Japan 249
Chapter 24 Self-Regulation and Codes of Conduct 251

I Self-Regulation 251

II Codes of Conduct 253

III The Pioneer Codes 254

IV Factors, Sources, and Objectives 255

V Types of Codes 256

VI Contents 258

VII Regulating versus Voluntary CSR 261

VIII The ILO Report 2003 262

IX Compliance 263

X Advantages and Disadvantages of Codes Critical Views 264
Chapter 25 CSR and the Media 269

I The Media in General 269

II The Media and CSR 270

III Media's CSR Perception 271

IV The Increasing Interest of the Media for CSR 272

V Media CSR Reporting 273

VI Sustainability, the UN Environment Programme and Ketchum Report 273

VII Centres of Excellence 275
Chapter 26 TNCs and CSR 277

I The Notion of Transnational Corporations 277

II The Power and Influence of TNCs 278

III TNCs and Human Rights 280

A Legal Duties: Existing, Potential, and Proposed ('Hard Law') 281

B Quasi-legal Regulatory Regimes (loft Law') 282

C Voluntarily Acceded to, or Self-Regulated Codes of Conduct 282

D Changes in Corporate Behaviour in Response to Market Forces 282

IV TNCs and Poverty 283

V TNC's Responsibility for Breaches 284

VI TNCs and CSR 285
Chapter 27 Small Companies 287

I Identity of Small Companies 287

II Importance of SMEs 288

III SMEs and CSR 289

IV CSR and Family SMEs 290

V CSR for SMEs in Developing Countries 291

VI SMEs and CSR in Europe 292
Chapter 28 CSR Literature 295

I Academic Literature 295

II University Think-Tank Literature 296

III Corporate Reports 297

IV Business Peak Organizations 298

V Business Consultancies 298

VI NGOs and CSOs 298

VII Governments and Government Organizations 299

VIII Global Political Institutions 299

IX Other 299
Chapter 29 NGOs and CSR 301

I The Notion of NGOs 301

II NGOs and Civil Society 302

III Evolution of NGOs 303

IV Globalization and NGOs 304

V CSR Activism by NGOs 305

VI Relationship between Companies and NGOs 305
Chapter 30 Examples of Badness-CSR Relationships 307

I Examples of Companies and Entities 307

II Dow Chemical 308

III Unilever 309

IV The Royal Bank of Scotland 309

V ABN AMRO 310

VI Rio Tinto 311

VII The Body Shop 311

VIII 'La Caixa', a Social Savings Bank 312

IX Vale 313

X Starbucks Coffee 314
Chapter 31 Reporting 315

I CSR Corporate Reporting 315

II Reporting Increase 316

III Methods of Measuring 317

IV Mandatory Reporting 318

V Legally Mandatory Reporting 319

VI Contents of the Report 319

VII Criticism of CSR Reporting 320
Chapter 32 Partnerships 321

I Partnerships in General 321

II Types of Partnerships Involved in CSR 322

III CSR Partnerships 322

IV Business and NGOs Partnerships 323

V A Few Examples 324
Chapter 33 CSR in Some Specific Sectors 327

I Sectors in General 327

II The Extractive Sector 328

A In General 328

B Publish What You Pay 328

C The Mining Industry 329

D An Example: The Mining Industry in Chile 329

E The 'Resource Curse' 330

F The Extractive Industries Report 332

III The Clothing Sector 333

IV The Pharmaceutical Sector 334

V The Finance Sector 335

VI The Construction Sector 336

VII The Sport Sector 337
Chapter 34 Liberal Professions 339

I The Professions 339

A Human Occupations 339

B Liberal Professions 340

C Characteristics of the Liberal Professions 340

D The Important Function of the Liberal Professions 342

II The Lawyers 343

A The Legal Profession in General 343

B Lawyers and Human Rights 344

C Lawyers and CSR 345

D CSR and Lawyers as Suppliers of Services 346

E Lawyers as Advisors 346

III The Medical and Pharmaceutical Professions 347

IV The Engineers 349

V The CPAs 350

VI The Managers 350
Chapter 35 Research Collaboration 353

I CSR and Research Collaboration 353

II Contents 354

III A Few Examples 354

IV AUCC Description of an Example 357

V Commitments 358

VI Criticisms 358

VII Access to Information 361
Chapter 36 Socially Responsible Investment 363

I SRI 363

II History 364

III SRI Approaches 364

IV SRI, Investment Funds, and CSR 365

V SRI in Some World Regions 366

A In the United States 366

B In Europe 366

C In Japan 367

D In Australia 368
Chapter 37 Voluntary or Mandatory 369

I The Big Debate 370

II Voluntary CSR 370

A Proponents of a Voluntary Approach 370

B Arguments Supporting the Voluntary Approach 371

III Mandatory CSR 372

A Why Mandatory CSR 372

B Arguments Supporting the Mandatory Approach 373

IV Some Examples 374

V The Debate Divides the EU 376

A The Position of the Commission 376

B The Position of the Parliament 377

C The Position of Business 379

D The Position of Labour 380

E The Position of NGOs 380

F EU Summary 381

VI The UN Norms for TNCs 381

VII The World Summit for Sustainable Development 382

VIII A Complementary, Not Exclusive, Binomial 383

IX Conclusions 385
Chapter 38 The Norms on Transnational Corporations with Regard to Human Rights 387

I Introduction 387

II The Emergence of CSR 388

III TNCs and Human Rights 388

IV Recent Precedents 389

V Justifying Human Rights Standards for Business 390

VI The Norms Preparation Process 391

VII The Purpose of the Norms 393

VIII The Contents of the Norms 393

A Preamble 393

B Rights and Obligations 394

IX The Binding Nature of the Norms 395

X Favourable and Unfavourable Arguments 395

A Arguments against the Norms (Commission on Human Rights) 396

B Arguments in Favour of the Norms (Commission on Human Rights) 397

XI Conclusions 398

XII The Special Representative's Reports 400
Chapter 39 Institutions and Other Entities 403

I Institutions, Other Entities, and CSR 403

II General International Organizations and Declarations 404

III EU General Institutions 408

IV US General Institutions 410

V Multi-stakeholders Organizations 411

VI Product Design and Resource Efficiency 412

VII Business-driven Organizations in General 413

VIII Education Organizations 417

IX Labour Organizations 418

X Consumer Organizations 419

XI Supplier Organizations 420

XII Environmental Organizations 422

XIII Media Organizations 424

XIV NGO-driven Organizations 426

XV Codes of Conduct 428

XVI Social Labels 429

XVII Social Reporting 430

XVIII Socially Responsible Investment 431

XIX Indexes 432

XX Other Organizations 433
Chapter 40 Awards 435

I Awards in General 435

II National and International Awards 436

III National Awards 436

IV International Awards 438

V Media Awards 439
Chapter 41 Criticism 441

I Recrimination of CSR 441

II Criticism of CSR 442

A In General 442

B Pure Rhetoric 443

C A Contradiction in Terms 444

D An Empty Promise 446

E A Response to Anti-corporate and Anti-globalization Campaigns 446

F An Egoistic Exercise 447

G A Deterrent to Avoid Regulation 448

H A Mere PR Tool 449

I A Passing Fad 451

J A Proposal of Ineffective Voluntary Measures 451

K A Usurper of Government Powers 451

L Criticism in the Developing world 452

III Critical Views on the Future of CSR 452
Chapter 42 New Beetles and Trends 455

I New Trends 456

A A Movement in Expansion 456

B A Movement Encompassing More Concerns 457

C Publication and Accountability 457

D Beyond Philanthropy 458

E Commitment of All 459

F Closer Relation with Core Products and Services 459

G Government and Business Partnership 459

H Sectoral Projects 460

I Voluntary or Mandatory Cooperation 461

J CSR and Corporate Accountability 462

II A Story 463
Chapter 43 Conclusions 465
Bibliography 467
Index 499