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Corporate Social Responsability - Coggle Diagram
Corporate Social
Responsability
What is?
Sort of social contract
Report annually detailing its activity
An organization can have a very significant effect upon its external environment
Relationship between companies and stakeholders
Responsability with the environment
Implies some form of altruistic behavior
Requires a responsibility towards
the future
Future members of society
Future environment conditions
Social and environmental concerns
Business operations
Interaction with their stakeholders
Voluntary basis
Depends upon the economic perspective of the firm
Publicized pressure
Play an increasingly active role
Welfare of society
Principles
Accountability
Recognizing and assuming the actions
Assuming responsibility for the effects of those actions
Reporting including
Relevance of the information
Understandability to all parties concerned
Reliability
Comparability
Implies consistency
Organization
Part of a wider societal network
Sustainability
Action taken in the present
Effects in availability in the future
Sustainable over prolonged periods of time
Transparency
All the effects of the organization's actions communicated
Pertinent information is not hidden
Determine the impact of the organization
Through the information provided by the organization's reporting mechanisms
Origin
Problematics identification
Exploitation of people in developing countries
Child labour
Sweat shops
Climate change
Emission of greenhouse gasses
Exploitation of resources
Poor business behavior towards customers
Externalization
Practice where companies avoid assuming ambiental or social costs
Transferring them to other regions or future generations
Types
Spacial
Companys transfer costos of their ambiental impact to other regions and communities
Temporary
Companies transfer them to future
Procastinating the solution of a ambiental or social problem to later
Skateholders
Any group or individual who can affect or is affected by the achievement of the organization's objectives
Factions
Suppliers
Government
Society at large
Investors
Local community
Costumers
Environment
Employees
Future
Mangers
Shareholders
Classifications
Internal and external
External skateholders aren’t generally considered to be a part of the organization
Suppliers
Costumers
Internal stakeholders included within the organization
Managers
Employees
Voluntary and involuntary
Voluntary choose if they want or not to be a stakeholder to an organization
Employees
Involuntary stakeholders can’t choose
Environment
Local society
"Imposed social responsability"
Regulatory regime
Of the country