I summarize
Corporate social responsibility is now considered an important element for the development of two businesses and to establish positive relationships between companies and also called stakeholders (stakeholders).
Also, companies are driven to adopt new positions through questions related to ethics and quality of the company-society relationship.
These questions have been influencing, in many cases imposed, dynamic changes in the market and not standards of concordance and competitiveness, to examples of concerns related to the environment.
Sustainability should not be thought of as something restricted to the environment, as well as social responsibility it is not limited to actions or investments in social projects. In the same way, corporate social responsibility means understanding and responding to this new demand of the company, that the value generated by a company is reflected in benefits not subject to its shareholders, but also has a positive impact on the company. a set of two affected by their operations, in particular or in the environment of the community (their own employees and the rest of the company), respecting their culture and acting ethically and transparently.
1 - Introduction
A corporate social responsibility, according to Young (2004), definitely became an important ferramenta for the sustainability of organizations. See, the concepts that north of a socially responsible management - an ethical and transparent relationship with all the publics that are related to the company for the development of their business and the society, preserving the environmental and human resources for future generations - trazem various benefits for organizations.
In the first goal of the twentieth century, it matters to their social role, as companies will show themselves more committed to their volta, as a community. Therefore, the social investors, who apply their own resources in projects of public interest, arise, not only through charity practice, but by means of voluntary, planned and accompanied actions. Tinham, and ainda têm, as an objective to improve the quality of life of two cities and strengthen ties of trust with them.
For the purpose of exploring or subjecting this work, it presents: Conceito e definição da responsabilidade social corporate; Interest groups or stakeholders; Objectives of corporate social responsibility; Basic principles of corporate social responsibility and Social responsibility as a business culture.
2 - Concept and definition of corporate social responsibility
2.1 - Conceito
As stated by Shommer (2000) and Shommer, Rocha, Fischer (1999), the concept of corporate social responsibility is part of the principle that business activity includes commitments to the entire production chain of the company, such as, for example: customers, employees and suppliers, bem like communities, or environment and society. This conception is related to the theory of two stakeholders –individuals or groups that depend on the organization to achieve its goals and two quais the company depends to function.
A corporate social responsibility represents or commitment to the organization idea as a group of people who interact with the society. It assumes the principle that the organizations have their origins and their fins esenciais con pessoas, as they are organized and arranged in various interest groups, with peculiarities and different types of relationships. It contemplates the impact of the company's action in its triple dimension: economic, social and environmental, with the main goal being to achieve sustainable development.
Around the concept of corporate social responsibility, in accordance with AECA (2004), there are several related terms, among which we highlight the following:
- Social action: voluntary aid, expressed in economic resources or of another type, outreached by companies to external projects of a philanthropic nature and socio-economic development (social assistance, health, education, etc). A social action is two different socially responsible behaviors that a company can undertake. Social audit: systematic assessment of the social impact of a company in relation to certain norms and expectations. Relational capital (social capital): expressão do grau de responsabilidade e integração social of organizations, measured in terms of relational capacity as different interest groups. Some authors consider relational capital as two components of intellectual capital Code of conduct: formal expression of values and practical organizational skills,Statement as a guiding and normative character and with a precedent category to be fulfilled by all the members of the corporation. Sometimes it also applies to providers and other service providers Government code: formal pronouncement of values and practical values of two management and administration bodies of the organization, stated as the dignity of precedent to be fulfilled by all the people who compose the bodies, in a very special way or Conselho de Administração.Sustainable development: development model that seeks to share the rational exploration of natural resources and their regeneration, eliminating the harmful impact of the human being, general, and two productive processes, in particular,In order to satisfy the needs of present gerações sem for em perigo to satisfação da quelas that may be presented for future gerações.City Company: Conception of company as a member of the society, how to promote its development and preservation of the vital environment where it carries out its activity. The fulfillment of your obligations as a corporate city is a way to achieve the legitimacy of a company from which part. Business ethics: this study and application of morals to the world of the company. It comprises the set of values, norms and provisions that the organizations link to their members in the form of shared ideas and obligations, around what is wrong, what is correct and incorrect Strategic philanthropy: ação social da Empresa,formulated and implemented on the basis of a strategic business plan, associating philanthropic action with certain benefits determined in terms of economic and competitive vantage.Environmental management: management aimed at prevention, reduction, minimization and elimination of negative environmental impact that causes or can Cause business activity. Marketing with a social cause: campaign with support for the commercialization of products and services offered by countries with views of or development and non-governmental organizations that channel help to certain countries. Corporate reputation: public recognition reached, express, given measure, of social legitimacy.Sustainability: expressing the impact of the company's activities in three dimensions: economic, social and environmental.Commitment as a sustainable development model that can be achieved by means of corporate social responsibility. Capacidade ou qualidade to achieve or sustainable development. Triple bottom line: it represents, in quantitative terms, or economic value, or value for or social development or for the environment that companies create or destroy. This concept reflects the importance of considering the economic consequences and also the environmental and social consequences of the decisions that our organizations take.or value for or social development or for the environment that the companies create or destroy. This concept reflects the importance of considering the economic consequences and also the environmental and social consequences of the decisions that our organizations take.or value for or social development or for the environment that the companies create or destroy. This concept reflects the importance of considering the economic consequences and also the environmental and social consequences of the decisions that our organizations take.
2.2 - Definition
Despite expressing corporate social responsibility, it does not have a consensual definition, it can be understood as an ethical way of conducting two businesses of the company so that it becomes co-responsible for social development.
To corporate social responsibility and the voluntary commitment of companies as the development of the society and the preservation of the environment, from its social composition and a responsible behavior with the people and the social groups that are integrated.
According to AECA (2004), it focuses its attention on the satisfaction of the needs of two groups of interest through certain strategies, whose results have to be measured, verified and communicated properly. There is also mere compliance with the established legal norm and the obtaining of exclusively economic results in the short term. Suppose a strategic planning that affects decision-making in the operations of every organization, creating long-term value and contributing significantly to obtaining long-term competitive advantages.
For Almeida (2003), it is the commitment of companies to contribute to the sustainable economic development, working their employees and their families, to the local community and society to improve their quality of life. A corporate social responsibility includes human directives, workers directives, environmental protection, relations as providers and monitoring of two directives of two stakeholders, as shown in figure 1.
Figure 1 - Definition of corporate social responsibility
Fonte: Almeida (2003)
The elements related below, in accordance with AECA (2004), facilitate a more precise definition of corporate social responsibility:
- Responsibility: ability to recognize, oil and establish responses to the consequences of a conscious and free behavior performed Social: quality of the person as an integral element of a social or collective system of individuals.Corporação: entity of public interest, jointly associated with an economic project, in particular to the company.Voluntary commitment: obligation contracted by a person of his own without interference of nenhuma class.Organization: set of people established, institutionalized and properly structured, endowed with means to achieve certain purposes. of each number of individuals, how to fulfill, through mutual cooperation, all or some two purposes of life.Environment: natural physical environment, included or ar, water, land,to flora, fauna and resources you renew, such as you burn fossil and minerais People: individual of the human species Groups of interest, interested parties or stakeholders: groups of people or individuals affected in any way or another form without existence or ação the organizations and with some legitimate interest remain as well.
It can be concluded that corporate social responsibility, second or Ethos Institute (2001), is related to the capacity of the company to simultaneously attend to the interests of two different publics as they are interrelated, being able to incorporate the years or plan of your activities. This means that the company is socially responsible when it manages to generate value not only for its owners and shareholders, but for all other publics how it relates to: entrepreneurs, suppliers, clients, government, environment and community.
3 - Interest groups or stakeholders
The interested parties or stakeholders are in any group within or outside the organization that is interested in not performing the company. There is a growing trend in being considered a stakeholder that is considered as such, in each situation. The company must try to make a mapping of two stakeholders involved, according to figure 2.
Figure 2 - What are your stakeholders?
Fonte: Almeida (2003)
To internal social responsibility focuses or public-internal of the company, its employees and its dependents, or also, the internal beneficiaries of the company, if the organization is not able to survive. On the other hand, the external corporate social responsibility seeks to protect the company in which the company is inserted, together with all the public or external beneficiaries (suppliers, local clients, potential clients, public opinion, government, company, etc.) and, consequently, the company obtains greater visibility and admiration in front of relevant audiences for its performance.
As relationships built as internal and external publics, in order to satisfy their needs and interests, generating value for all, will ensure sustainability over the long term for two businesses, by being synchronized with new dynamics that affect society in the business world. This involvement of the organization in the practice of social responsibility generates synergies, precisely as the public two that the company depends on, strengthening or its global performance. A company acquires the “status” of a company-city when it is in both dimensions (internal and external corporate responsibility).
Social responsibility of the company is strictly linked to the type of relationship between them and their interlocutors. The nature of this relationship will depend on many policies, values, culture and, above all, on the strategic vision that prevails in the center of the organization and does not meet those expectations.
Stakeholders raise a list of commitments to be observed by companies that want to be publicly recognized as socially responsible and, associated with them, related issues are not currently being discussed by the Ethos Institute.
Quadro 1 - Topics currently covered by the Ethos Institute in relation to corporate social responsibility
|
E VALUES TRANSPARENCY |
Self-regulation of conduct |
-Ethical commitments -Rooting in the organizational culture |
|
Transparent relationships with society |
-Dialogue with interested parties -Relações com concorrência -Social balance |
|
|
INTERNAL PUBLIC |
Dialogue and participation |
-Relações com os unions -Participatory management -Participation in results and bonuses |
|
I respect the individual |
-Compromisso com or future das crianças -Valorization of diversity |
|
|
Decent Trabalho e respeito trabalhador ao |
-Commitment against demissões -Commitment as professional development and entrepreneurship -Care with health, security and work conditions -Preparação for a aposentadoria -Remuneration, benefits and career policy |
|
|
ENVIRONMENT |
Environmental impact management |
-Impact management does not serve the environment of the life cycle of two products and -Minimization of inputs and outputs of materials |
|
Responsibility towards future gerações |
-Commitment of the company with an environmental cause -Environmental education |
|
|
FORNECTORS |
Seleção, appraisal and partners as suppliers |
-Critério de selection e avaliação of suppliers Na -Trabalho child cadeia Produtiva -Relationships with outsourced workers -Appoio for the development of suppliers |
|
CONSUMERS/ CUSTOMERS |
Social dimension of consumption |
-Marketing and commercial communication policy -Excelência do attention -Conhecimento two damages empowers two products and services |
|
COMMUNITIES |
Relações com a local community |
-Management of the impact of the company in the community of the environment Com -Relações organizações locais |
|
Social action |
-Financing -Gestão da ação social -Focus and scope of social action -Integration between company and social action |
|
|
Voluntary work |
-Encouragement to volunteering |
|
|
GOVERN E SOCIEDADE |
Political transparency |
-Contributions for political campaigns -Anti-corruption and property practices |
|
Social leadership |
-Leadership and social influence -Participation in government social projects |
Fonte: Ethos Indicators of Responsabilidade Social Empresarial, version 2003.
4 - Objectives of corporate social responsibility
A corporate social responsibility must be useful to meet the needs of two different groups of interests, from an efficient and adequate behavior to a triple dimension: economic, social and environmental of the company. By isso, or basic objective of corporate social responsibility, according to AECA (2004), is to provide elements of direction and management consistent for:
- To provide the company with a solid conceptual base to develop or a model of a company that contributes to its sustainable development. Innovate and improve the processes of direction, management, mediation and information of companies, so that they have contacted the aforementioned three-fold dimension of Its activity and satisfaction of needs two groups of interests.Fazer com that companies manage externalities socially responsible.
In accordance with the above objectives, corporate social responsibility must allow, according to AECA (2004):
- Introducing our internal processes of the company, in all of them, as a comprehensive management system that considers economic, social and environmental aspects and takes into account the needs expressed by two different interest groups. Enhance the competitive advantages of the company in such aspects. Relevant such as, for example: strengthening of corporate reputation, customer loyalty, increases in product quality and productivity, increased capacity to attract and retain talent and increase in capacity to attract financial resources. Provide complete and reliable information on organizational activities in your triple dimension, useful for all interested parties. Economic development of the company, through sufficient profit management.
5 - Basic principles of corporate social responsibility
The basic principles constitute fundamental rules that govern or behave socially responsible for organizations. Its determination and application is in congruência as a concept, the objectives of corporate social responsibility and the necessities of two groups of interests.
The basic principles that I propose to AECA (2004) are: transparency, materiality, verifiability, broad vision, continuous melhoria and social nature of the organization.
5.1 - Transparency - é a basic peça da corporate social responsabilidade. It is based not to access the information that the organization provides on its social behavior and that it permeates the members. An essential instrument of transparency and communication of two aspects linked to corporate social responsibility, through a report addressed to its interest groups and that reflects or commits to participating in two.
5.2 - Materiality –It is assumed that the organization has the needs and expectations of the interested parties in making decisions, facing all the dimensions of corporate social responsibility, as well as all its activities and impacts, direct and indirect. In order to obtain an adequate level of knowledge that it is or not material in its behavior with respect to corporate social responsibility, the organizations must maintain an adequate flow of relationships with the same interest groups. An organization must understand that corporate social responsibility affects all the activities of the company, as well as a further concept of its entity.Inapplication of corporate social responsibility to any entity on which exercises influence or on an activity implies an inadequate application of the principle of materiality.
5.3- Verifiability - the socially responsible atuações of the entity must be submitted to an external verification. A transparency and verifiability of the principles necessary to obtain an adequate level of credibility. Verifiability is based on the possibility that an independent audit can verify the performance of the company. The final report of an independent auditor can provide indications on the verification of the atuações.
5.4 - Visão ampla - the organization must focus on its objectives of corporate social responsibility not in the context of sustainability, more possible. It should be considered the impact that it produces in our local, regional and global spheres, as a clear sense of herança for future generations. A situation not in the context of sustainability will be based on multiple factors. The most relevant are to activity, to location and size of organization. O principle of broad vision assumes that the organizations determine their macroeconomic impact, expanding the traditional vision of the company at the microeconomic level.
5.5 - Continuous melhora - to corporate social responsibility and linked to the idea of continuous management, whose main objective is the survival of the organization. A purely speculative activity, as the exclusive purpose of maximizing short term or economic benefit, considering the achievement of other types of objectives in the medium and long term (plural), and by definition an activity lacking corporate social responsibility. The corporate social responsibility strategies are intended to ensure the viability of the business project in the long term, promoting a symbolic relationship as a social environment and as a better environment.
5.6 - Social nature of the organization - The corporate social responsibility is established in the image and does not recognize the social nature of the organizations as a value that prevails over any other consideration of an economic or technical nature. It highlights the value of the role of the human being as an individual and social entity, origin and function of the organization. The corporate social responsibility strategies aim to ensure that the organization is structured on the basis of its social nature and not on strictly technical-economic values.
6 - Social responsibility as a business culture
A vision of social responsibility as a corporate culture is present in initiatives of organizations such as ILO - International Organization of Labor and OECD - Organization for Economic Cooperation and Development, which establish standards and guidelines for the actions of multinationals recognized at the international level. The objective is to promote or economic development from a social and environmentally sustainable perspective.
Many companies are attracted by opportunities to practice socially responsible practices. The main benefits for companies will be:
- Valorization of the institutional image of the brand; greater consumer loyalty; greater capacity to recruit and maintain talents; flexibility and capacity for long-term adaptation.
As socially responsible companies are those that sought, in addition to generating wealth, distributed them fairly among the different interested parties. To be precise:
- Publicly commit to follow international standards as defined by the ILO and OECD and involve interested parties not accompanying / monitoring their practices. Establish Saudi relations with different interested parties, raising their interests, by means of consultation mechanisms and Participation It seeks to develop its businesses in a way that benefits everyone, including different groups that make up a production chain.Na gestão do seu negócio, seek to manage a stable enterprise, contributing to a fair distribution of wealth and reducing the exclusion of large groups of cities.Maintain or link the debate on corporate social responsibility with further discussions on international trade.Contribute to or development of the company from which it is part,Strengthening its democratic structures of participation. By means of a sustainable management, innovate in the reduction of non-undesired environmental impacts. Put a pro-active attitude in relation to incorporation of societal expectations.
Currently, factors such as education, health, environment, security, culture, sports and lazer are responsible for the continuity of a growing cycle of consumption and development of the entire production chain around the society.
By tudo isso, according to Macedo and Avessa (2004), the companies and communities must zelar hair conscious consumption, or seja, or use of benefits and services that attend to the basic needs and to play a better quality of life to the population, at the same time that minimize the use of natural resources, toxic materials, the emission of pollutants, so as not to harm future generations. Subsequently, the companies become real companies-cities, generating responsive consumers and continually looking for a solution or, at least, a reduction of existing social characteristics.
It is necessary to be a good observer, according to the authors, to verify that the companies that are socially responsible, who think are not only non-profit, but, above all, not human, are more valued and reconsidered, with a preference for two of their clients. These actions are transforming into a powerful competitive vantage that does not develop two business organizations, since consumers value the concern of companies turning to a more balanced society, with fewer injustices and inequalities.
7 - Conclusion
Or that everyone expects companies to have a committed position as a sustainable development of the country, that is, which is mainly involved in protecting the environment, reducing poverty and increasing the life expectancy of the population.
Every year the companies discover new ways of managing according to guidelines for the sustainable development of the scientific area, as well as numerous investigations aimed at the preservation of life on the planet; Not field of public policies, surge laws that intend to prevent environmental depredation and promote a more ethical approach, more respectful for everyone. Every time more emergem, in various songs of the planet, movements of environmental education, cultural preservation and protection of human heritage. Relação do homem com a nature eo seu semelhante is changing at the same time as it grows or respects life.
Another question that arises, is failing in sustainable development, and is diminishing economic and social inequalities and also between regions. There are many people aware that poverty is reduced and a path to protect the environment.
Over the past decade, a growing number of companies have been recognizing the benefits of corporate social responsibility policies and practices. His experiences are supported by a growing body of empirical studies that demonstrate that corporate social responsibility has a positive impact on the company's economic performance and that it can be measured in various ways.
References
AECA - Spanish Association of Accounting and Business Administration. AECA documents Corporate Social Responsibility series. Conceptual Framework of Corporate Social Responsibility. Document nº 1. Madrid - Spain, 2004.
ALMEIDA, F. Gestão do Desenvolvimento Sustentável na Indústria Eletroeletrônica http://www.tec.abinee.org.br/2003/arquivos/s902.pdf - 10/2003. Access on 12/28/2004.
ETHOS INSTITUTE. As companies we can implement volunteer programs. São Paulo, 2001. 121p.
MACEDO, LC de. AVERSA, MB A Contribution of Public Relations for Criação da Empresa-Cidadã
. Access on 12/23/2004.
SCHOMMER, PC; ROCHA, AGP; FISCHER, T.. Cidadania Empresarial no Brasil: Three organizações baianas between the market and the third party. In: XXIII ENCONTRO NACIONAL, 1999, Foz do Iguaçu / PR. Anais… Foz do Iguaçu: National Association of Two Post-Graduate Programs in Administration (ANPAD), 1999.
YOUNG, R. Gestão gives social responsibility and sustentável development.. Access on 12/29/2004.
www.ethos.org.br. Ethos Indicators of Corporate Social Responsibility, version 2003. Accessed on 11/01/2004.
