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Abstract. The concepts of corporate social responsibility and social audit have been developed to a great extent in the last century. Analysis reveals a mature and sophisticated philosophical framework developed over the decades to enhance the relationship between the laborers, the state and the local government. Furthermore, there exists a framework to audit the economic and social activities of the business and a concern and focus in both the private sector and the public sector towards sustainable practices and a culture of ethical leadership. An audit criterion is developed and an examination of 3 top fortune companies reveals valuable insights into social audit and corporate social responsibility as well as the current best practices and benchmarks in the literature.Keywords. Corporate responsibility, Social audit, Apple, Amazon, Mckesson.JEL. M14.

Gegenstand der Forschungsinitiative ist die Frage, welchen Beitrag Unternehmen der Wirtschaft bei der Lösung gesellschaftlicher Aufgaben, die auf der Schnittstelle von Politik und Wirtschaft angesiedelt sind, leisten können und sollen. Dabei wird insbesondere ihre Rolle in interorganisationalen Netzwerken analysiert. Konzeptionelle Basis wird die Entwicklung einer "Stakeholder-Governance-Theorie (SGT)" sein. Empirisch substanziiert wird dieses Forschungskonzept im Kontext des Human Development, insbesondere im Hinblick auf den Umgang mit knappen und moralisch sensiblen Wasserressourcen, und auf die Managementstandards für die Wahrnehmung gesellschaftlicher Verantwortung. Hierbei werden die besonderen Chancen und Herausforderungen für kleine und mittlere Unternehmen (KMU) von forschungsleitendem Interesse sein.

Gegenstand der Forschungsinitiative ist die Frage, welchen Beitrag Unternehmen der Wirtschaft bei der Lösung gesellschaftlicher Aufgaben, die auf der Schnittstelle von Politik und Wirtschaft angesiedelt sind, leisten können und sollen. Dabei wird insbesondere ihre Rolle in interorganisationalen Netzwerken analysiert. Konzeptionelle Basis wird die Entwicklung einer "Stakeholder-Governance-Theorie (SGT)" sein. Empirisch substanziiert wird dieses Forschungskonzept im Kontext des Human Development, insbesondere im Hinblick auf den Umgang mit knappen und moralisch sensiblen Wasserressourcen, und auf die Managementstandards für die Wahrnehmung gesellschaftlicher Verantwortung. Hierbei werden die besonderen Chancen und Herausforderungen für kleine und mittlere Unternehmen (KMU) von forschungsleitendem Interesse sein.

Das allmählich spürbare Interesse der Gesellschaft für die Handlungen der Unternehmen und ihre Auswirkungen auf die Umwelt und die Menschen hat dazu geführt, dass das Konzept der Corporate Social Responsibility (CSR), auch als gesellschaftliche Verantwortung von Unternehmen bekannt, auch in Österreich eine größere Bekanntheit erlangt hat. Zu Beginn der vorliegenden Arbeit erfolgt eine theoretische Betrachtung der CSR-Thematik, in der die verschiedenen Definitionen, Prinzipien und Gründe für eine wachsende Bedeutung von CSR sowie die Motive der Unternehmen für eine Beschäftigung mit CSR erläutert werden.Damit die von den Unternehmen getätigten CSR-Maßnahmen nicht als Marketinggag abgestempelt werden, ist es für eine erfolgreich umgesetzte CSR-Politik wichtig, das CSR-Konzept strategisch im Unternehmen zu verankern. Der von Porter und Kramer entwickelte strategische CSR-Ansatz erläutert die relevanten Schritte, die für eine solche strategische Umsetzung wichtig sind.Neben vielen anderen Branchen beginnt auch der österreichische Lebensmitteleinzelhandel sich mit dem Thema CSR auseinanderzusetzen. Die vielen Herausforderungen in Bezug auf CSR reichen in dieser Branche von Umweltverschmutzungen bis hin zu den Arbeitsbedingungen in den Ländern der Dritten Welt.Das britische Unternehmen J Sainsbury plc wird als Best Practice von CSR im Lebensmittelhandel herangezogen, um die Möglichkeiten für ein verantwortungsvolles Handeln in dieser Branche zu erläutern. Mittels der durchgeführten Interviews in den Unternehmen SPAR und der REWE International AG sowie der Analyse der verfügbaren Informationen der HOFER KG und der LIDL Austria GmbH wird aufgezeigt, was diese Unternehmen unter CSR verstehen und welche Motive ihnen bei der Beschäftigung mit CSR zugrunde liegen. Desweiteren werden die unterschiedlichen Maßnahmen beschrieben, welche die Lebensmitteleinzelhändler für ihre Verantwortungsübernahme setzen, wie CSR in den Unternehmen umgesetzt wird und strategisch verankert ist. ; One can sense a growing interest of the society in the companies? actions and their impacts on nature and people. This trend led to the fact that also in Austria the Corporate Social Responsibility (CSR) concept has reached a greater awareness. A theoretical insight into the CSR topic, explaining different definitions, principles and causes for the increasing importance as well as the companies? motivations to deal with CSR is presented at the beginning of the master thesis.To prevent that the implemented CSR measures are considered as a marketing gag, it is very important to embed the CSR concept into the companies? strategies to ensure a successful CSR policy. Porter and Kramer developed a strategic CSR approach, which illustrates the relevant steps for a successful strategic CSR implementation.Besides many other economic sectors the Austrian food retail market starts to deal with the CSR topic, too. The prevalent challenges of this industry with regard to CSR range from environmental pollution to the working conditions in the Third World countries.The British food retailer J Sainsbury plc can be seen as best practice example of CSR and illustrates the possibilities of responsible procedures in this sector.Interviews with SPAR and the REWE International AG as well as analysis of information obtained from HOFER KG and LIDL Austria GmbH show their understanding and motives for the engagement with CSR.Further, a report of the various measures, of strategic anchoring as well as of responsibilities taken by the Austrian food retailers and implementations in their companies? business is given. ; Hempel Claudia ; Abweichender Titel laut Übersetzung der Verfasserin/des Verfassers ; Zsfassung in engl. Sprache ; Graz, Univ., Masterarb., 2011 ; (VLID)216083

This article discusses the implementation of Corporate Social Responsibility (CSR) in education. The purpose of this article is to know the efforts made by the company to improve the quality of human resources (HR) through its Corporate Social Responsibility (CSR) in the aspects of education, and motivation for other companies to come along to run its Corporate Social Responsibility (CSR) in education to help the public interest. In this article describes the company that runs the Corporate Social Responsibility (CSR) on the educational aspects. This is done in order to give birth to the quality of human resources (HR) qualified in Indonesia through education. The data is taken from secondary data in the form of the theory, the definition and substance of the literature, and legislation.Keywords: Corporate Social Responsibility (CSR), Education, Human Resources (HR)

PurposeThe purpose of this paper is to examine corporate social responsibility (CSR) activities in Canadian family firms.Design/methodology/approachThis paper is an empirical work using a sample of Canadian listed companies for eight years between 2010 and 2017.FindingsRelying on five measures for CSR, this paper finds that, compared with other listed firms, family listed firms have a higher level of CSR engagement. Further tests show that family-named family firms engage in more CSR activities; family firms with second largest shareholders engage in more CSR activities; and family firms affiliated with large business groups engage in more CSR activities. However, family firms whose family members are CEOs, presidents or board chairpersons engage in less CSR engagement.Originality/valueThis paper contributes to the current CSR literature by highlighting the importance of family firm heterogeneity in shaping a firm's CSR practices. It focuses on four characteristics of Canadian family firms that are potentially connected to CSR, namely, family-named family firms; family firms with family members being CEOs, presidents or chairpersons; family firms with second largest shareholders and family firms affiliated with large business groups.

This book presents the main framework of Corporate Social Responsibility (CSR) in connection with International Marketing. It includes the CSR background, such as its history and examples of how organizations implemented/can implement the philosophy of CSR into their core business. It is also illustrated how companies and organizations can control and measure their social actions. Furthermore, the advantages and disadvantages of the CSR implementation within an organization were compared. This allows the reader to understand which actions are beneficial for the organization and those that are not. The potential of CSR is illustrated by several aspects, followed by a comparison of the results. Greenwashing is of great interest for the everyday person who buys products with the thought of doing something good, for example, in connection with the environment, human rights, etc. One chapter solely concentrates on this subject, demonstrating how people can avoid paying more for a product with false claims, thus abusing their good will to care about social aspects. Greenwashing is part of this book, because it can also be seen as a marketing strategy, misleading conscious consumers, bluntly called fraud. This book demonstrates how CSR can be seen as a marketing tool on an international level, through which organizations can increase not only their assets, but also their reputation making it more attractive for potential new partners and employees.

Purpose
– This paper aims to, using the example of the highly globalised shipping industry, shed light upon the practice of corporate social responsibility (CSR) and the extent to which it might be relied upon to fill international regulatory gaps.


Design/methodology/approach
– The paper draws upon findings from a questionnaire study of shipboard accommodation.


Findings
– The paper finds that seafarers' welfare remains under-considered by many companies. It suggests that the consolidation of regulation pertaining to seafarer living conditions under the Maritime Labour Convention (MLC) has been timely. However, a priority for the international community should be to develop the relatively low standards currently required by existing regulation to provide for better standards of seafarer welfare across the global fleet.


Research limitations/implications
– This evidence from the shipping industry challenges arguments for the normative basis for CSR and lends weight to those suggesting that the apparent exercise of CSR by multinational companies should broadly be understood as an exercise in public relations.


Social implications
– The research points to the need for the MLC to be amended to raise the mandatory standards of shipboard accommodation in the merchant shipping industry.


Originality/value
– The paper contributes unique data on seafarers' living conditions and augments the body of knowledge concerning the exercise of CSR in global sectors.

Corporate Social Responsibility (CSR) is a concept, which states that Private Corporation or public organization has a responsibility to society. It minimizes the cost as well as risks thereby, increasing the brand value and reputation of the company. According to Bowen, "CSR refers to the obligations of businessmen to pursue those policies to make those decisions or to follow those lines of relations which are desirable in terms of the objectives and values of our society." The CSR activities need to be in tune with effective strategic policies so that the aim of sustainable environmental, social and economic progress may be achieved.
Methodology: This paper is based on qualitative research design consisting of review of literature through secondary sources of data collection. The data has been examined through content analysis process from various books, newspaper articles and journals.
This paper seeks to explain various initiatives taken in the field of CSR along with some key challenges.

Purpose
This study aims to focus on the understanding corporate social responsibility (CSR), this "novel" form of corporate engagement, and evaluating its capacity to regulate capitalism. The authors advance the following thesis: CSR constitutes a new variety of regulation of capitalism which, to work efficiently, must be built on collective institutions (through both collective agreements and forms of coercion), instead of strictly contractual forms (based on inter-individual relations and voluntary commitments).


Design/methodology/approach
To support this thesis, the authors use Karl Polanyi's theory, in particular his concept of "fictitious commodities". Like Polanyi, we contend that CSR is a necessary reaction to the new "great transformation" brought about by the financialisation of our economy which is currently in crisis. Polanyi agrees that this kind of regulation can yield results only when based on collective institutions. In the last section of the study, the authors attempt to determine how a "conventionalist analysis" of CSR could help us to precisely describe this phenomenon and how it could be institutionalised by actors (both inside and outside companies).


Findings
This paper theoretically demonstrates the role of institutions in CSR processes and the need to weigh them theoretically. In this sense, the paper demonstrates the aporia of a strictly contractualist framework, not only for the understanding of the phenomenon, but for its deployment.


Research limitations/implications
This study proposes a theoretical framework, which is yet to be consolidated by empirical research.


Practical implications
The paper proposes salient elements of a public policy of responsibility.


Social implications
The paper proposes a methodological framework to go beyond a bilateral representation of the institutional framework and to produce a collective representation of the negotiation.


Originality/value
This is an original paper in its theoretical positioning and the implications it suggests for economic policy.