Diversity of Perspectives

The following summaries of perspectives of different organizations serve to indictate the diversity of views on CSR that exist in Canada and around the world. They reflect the challenges and opportunities for both the public and private sectors to effectively operationalize and align CSR between domestic, continental and international levels.  They also indicate the challenges and opportunities to develop the most appropriate relationships between shareholders and other stakeholders as well as to use the optimal policy mix of legislative and voluntary instruments.

CANADA

1. The Conference Board of Canada  views CSR as helping "an organization to achieve a balance between economic, environmental and social imperatives, address stakeholder expectations and demands and sustain shareholder value. As such, CSR is perceived to "incorporate the three pillars of sustainability while placing an emphasis on the active engagement of stakeholders". The Conference Board is working in partnership with Imagine and Canadian companies on a project to develop a CSR self-assessment and benchmark framework which consists of the following five elements:

• corporate governance and management practices,
• community involvement,
• human resource management practices,
• enviornment, health and safety,
• human rights

2.   Canadian Business for Social Responsibility  Canadian Business for Social Responsibility (CBSR) defines CSR as "a company's commitment to operating in an economically and environmentally sustainable manner while recognizing the interests of its stakeholders.  Stakeholders include investors, customers, employees, business partners, local communities, the environment and society at large."

CBSR notes that "CSR goes beyond good works such as voluntarism and charity".  CBSR specifies that companies practicing CSR develop policies and programs in such areas as: 

• employee relations
• community development
• environmental stewardship
• international relationships
• marketplace practices
• fiscal responsibility and accountability

INTERNATIONAL

1. The World Business Council for Sustainable Development   (recently renamed to Business Actions for Sustainable Development) integrate and place CSR in the context of sustainable development. CSR is viewed as being one of three key corporate responsibilities that also include economic responsibility and environmental responsibility. CSR falls under the auspices of corporate responsibility. To this organization, CSR is "the continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as of the local community and society at large."The priority CSR elements are identified as:

• human rights
• employee rights
• environmental protection
• supplier relations
• community involvement
• stakeholder rights and
• CSR performance monitoring and assessment.

2.  The Organization for Economic Cooperation and Development (OECD) takes the view that CSR can mean different things to different groups, sectors and stakeholders and that it is evolving. The OECD believes that "there is general agreement that in a global economy, businesses are often playing a greater role beyond job and wealth creation and CSR is business's contribution to sustainable development" and that "corporate behavior must not only ensure returns to shareholders, wages to employees, and products and services to consumers, but they must respond to societal and environmental concerns and values." In 2000, the OECD revised the Guidelines for Multinational Enterprises and these were endorsed by OECD members including Canada. The Guidelines establish voluntary policies that promote corporate transparency and accountability, specifically addressing:

• disclosure of material information
• employment and industrial relations
• environmental management
• bribery
• competition
• consumer interests
• science and technology diffusion, and
• taxation.

3.  Business for Social Responsibility  (BSR) defines CSR as business practices that "strengthen accountability, respecting ethical values in the interests of all stakeholders". BSR also proposes that "responsible business practices respect and preserve the natural environment" and that by "helping to improve the quality and opportunities of life, they empower people and invest in communities where a business operates.  CSR addressed comprehensively, can deliver the greatest benefits to a company and its stakeholders when integrated with business strategy and operations." The key CSR issues challenging businesses, according to BSR include:

• business ethics
• community investment
• environment
• governance and accountability
• human rights
• marketplace
• mission, vision and values
• workplace

4. The Commission for European Communities  in its recent Green Paper views CSR as "essentially a concept whereby companies decide voluntarily to contribute to a better society and a cleaner environment."  The Green Paper notes that for an organization to be socially responsible means not only that legal expectations be fulfilled, but it also means "going beyond compliance and investing more in human capital, the environment, and stakeholder relations". The Paper describes CSR in two categories: 1) the internal dimension, and 2) the external dimension. The former is interpreted to include human resources management, health and safety at work, adaptation to change, and management of environmental impacts and natural resources. The latter is projected to include local communities, business partners including suppliers and consumers, human rights, and global environmental concerns. A holistic approach to CSR is defined to include:

• social responsibility integrated management
• social responsibility reporting and auditing
• quality in work
• social and eco labels
• socially responsible investment

5. GlobeScan, based in part upon their periodic surveys of consumers and citizens in a variety of countries, tend to see company social responsibilities falling into two general categories: a) operational responsibilities which are seen as the standards which companies should achieve in their normal course of business, and b) citizenship responsibilities that are not actions companies need to undertake in their normal business operations, and therefore allow a company to differentiate itself from competitors. The operational category is interpreted to include responsibilities such as the following:

• protecting health and safety of workers
• not engaging in bribery or corruption
• not using child labour
• protecting the environment
• making profit and paying taxes
• treating employees fairly
• providing quality products at lowest price
• providing secure jobs
• applying universal standards across the world

The citizenship responsibilities include:

• responding to public concerns and viewpoints
• reducing human rights abuses
• increasing economic stability
• reducing the gap between the rich and poor
• supporting charities and communities
• solving social problems
• supporting progressive government policies

6. The Global Reporting Initiative  (GRI) has developed a framework that differentiates between the economic and social and environmental performance of an organization. To GRI, the social dimension of sustainability "captures the impact of an organization's activity on society, including employees, customers, community, supply chain and business partners." The activities cover four contexts: 

• the workplace (health & safety, wages and benefits, non-discrimmination, training, child labour, etc..)
• human rights
• suppliers, and
• products and services.