Corporate Social Responsibility across Europe: A good example from the Nordic Countries?

  1. Rosa María Fernández Martín 1
  2. Fátima de la Fuente del Moral 2
  3. Pilar Gago de Santos 2
  1. 1 UNED (Spanish National Distance Education University)
  2. 2 Universidad Complutense de Madrid
    info

    Universidad Complutense de Madrid

    Madrid, España

    ROR 02p0gd045

Revista:
1 Corporate Social Responsibility across Europe: A good example from the Nordic Countries? . Rosa María Fernández Martín UNED (Spanish National Distance Education University) Fátima de la Fuente del Moral Pilar Gago de Santos Universidad Complutense de Madrid Discipline of Economics Discussion

ISSN: 1459-3696

Año de publicación: 2011

Páginas: 1.26

Tipo: Artículo

Otras publicaciones en: 1 Corporate Social Responsibility across Europe: A good example from the Nordic Countries? . Rosa María Fernández Martín UNED (Spanish National Distance Education University) Fátima de la Fuente del Moral Pilar Gago de Santos Universidad Complutense de Madrid Discipline of Economics Discussion

Resumen

Corporate Social Responsibility (CSR) gains special relevance during last years, due tothe modification of the international framework that business must deal with. It isconsidered as a particular business attitude, but from the European Union CSR ispresented as an opportunity for businesses competitiveness at the same time theycontribute to sustainable development, so they try to create a European referenceframework. In this article we will analyze the situation of CSR in several Europeancountries, not only from the point of view of business behaviour, but including thepossible strategies and regulatory or guidance public frameworks of the countriesconsidered, and we will wonder about the convenience or not of the existence of thesecommon frameworks. We will review the different initiatives being developed atinternational level, paying special attention to actions by Northern European countries,which are obtaining very positive results, although still limited.

Referencias bibliográficas

  • - AccountAbility (2003): The state of sustainability assurance. Institute of social and ethical accountability.
  • - Aho et al. (2002): “Corporate social responsibility of energy industry: Guide to Businesses”, Finish Energy Industries Federation (FINERGY) Report.
  • - Albareda, L.; Lozano, J.M.; Tencati, A.; Midttun, A. & Perrini, F. (2008): “The changing role of governments in corporate social responsibility: drivers and responses”, Business Ethics: A European Review, Volume 17, Number 4, October 2008, 347-363.
  • - Alkeroff, C. &Knights, D. (2007): Corporate citizenship: A potential response to corporate social responsibility in financial services. Research report for the financial services research forum.
  • - Boletín Oficial del Estado (2008): Real Decreto 221/2008, de 15 de febrero, por el que se crea y regula el Consejo Estatal de Responsabilidad Social de las Empresas. BOE nº 52, 29 de febrero de 2008.
  • - ____ (2010). Orden ITC/404/2010, de 22 de febrero, por la que se establecen las bases reguladoras para la concesión de ayudas públicas a la implantación y desarrollo de la responsabilidad social en las pequeñas y medianas empresas: iniciativa “RSE-PYME”. BOE nº 49, 25 de febrero de 2010.
  • - Broberg, M. (1996): “Corporate Social Responsibility in the European Communities – The Scandinavian viewpoint”, Journal of Business Ethics, Vol. 15: 615-622.
  • - Cannon, T. (1992): “Corporate Responsibility”, Pitman Publishing, London.
  • - Carrol, A.B. (1999): “Corporate Social Responsibility. Evolution of a Definitional Construct”, Business and Society, Vol. 38, Nº 3, 268-295.
  • - Commission of the European Communities (2001a): Green Paper. Promoting a European framework for Corporate Social Responsibility. COM(2001) 366 final. Bruselas.
  • - ____ (2001b): Communication from the Commission. A Sustainable Europe for a Better World: A European Union Strategy for Sustainable Development. (Commission’s proposal to the Gothenburg European Council). COM (2001) 264 final.
  • - ____ (2002): Communication from the Commission concerning Corporate Social Responsibility: A business contribution to Sustainable Development. COM (2002) 347 final.
  • - ____ (2005): Communication from the Commission to the Council and the European Parliament. The 2005 Review of the EU Sustainable Development Strategy:Initial Stocktaking and Future Orientations. COM(2005) 37 final.
  • - ____ (2006): Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee. Implementing the Partnership for Growth and Jobs: Making Europe a pole of Excellence on Corporate Social Responsibility. COM(2006) 136 final.
  • - ____ (2008): Proposal for a Decision of the European Parliament and the Council on the effort that Member States to reduce their greenhouse gas emissions to meet the Community’s greenhouse gas emission reduction commitments up to 2020 (presented by the Commission). COM(2008) 17 final. 2008/0014 (COD).
  • - ____ (2009): Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions. Mainstreaming sustainable development into EU policies: 2009 Review of the European Union Strategy for Sustainable Development . COM(2009) 400 final.
  • - Crane, Matten & Spence (2008): “Corporate Social Responsibility – Readings and cases in a global context”, Routledge.
  • - Club de Excelencia en Sostenibilidad (2009): Estudio Multisectorial sobre el estado de la responsabilidad corporativa de la gran empresa en España.
  • - Farrar, J.H., Furey, N.E., Hannigan, B.M. (1991): “Farrar’s Company Law”, Butterworths, London.
  • - Fernández Amor, J.A. (2008): “Reflexiones sobre el fomento público de la responsabilidad social empresarial relacionada con el medio ambiente”, Nueva fiscalidad, Nº 6, 9-57.
  • - Fernández de Gatta Sánchez, D. (2004): “La responsabilidad social corporativa en materia ambiental. Estado de la cuestión”, Boletín Económico del ICE, Nº 2824, Del 15 al 21 de noviembre de 2004, 27-43.
  • - Garcés, C., Murillo, J.F. & Rivera, P. (2004): Determinantes del comportamiento estratégico medioambiental de las empresas: opinión de un grupo de expertos. IX Jornadas de Economía Crítica. Universidad Complutense de Madrid.
  • - Global Reporting Initiative (2000-2006): Sustainability Reporting Guidelines. Version 3.0. Amsterdam.
  • - Global Reporting Initiative (2002): Sustainability reporting guidelines. URL: http://www.globareporting.org/guidelines
  • - Greenberg, K. (2009): Corporate social responsibility at Skandia Sweden. With passion and commitment? School of Business, Economics and Law. Göteborg University.
  • - Heidrick & Struggles (2009): Corporate Governance Report 2009. Boards in turbulent times.
  • - Iberdrola, Bancaja & Cámara de Comercio de Valencia (2010): Bancaja, Iberdrola y la Cámara de Comercio de Valencia presentan el cuaderno “La comunicación en RSE” para potencial el papel de la Responsabilidad Social en las PYME. Comunicado de Prensa. 27 de mayo de 2010.
  • - Jelstad, J. & Gjolberg, M. (2005): Corporate Social Responsibility in Norway: An assessment of sustainability reporting by major firms in 2003. Program for research and documentation for a sustainable society (ProSus). Centre for development and the environment. University of Oslo.
  • - Lunde, L. and Taylor, M. (2005): Regulating business in conflict zones: Challenges and options. London: Lynne Rienner Publications.
  • - Mandl, I. & Dorr, A. (2007): CSR and Competitiveness. European SMEs’ Good Practice. Consolidated European Report. Austrian Institute for SME Research.
  • - Marmorat, M. (2009): Non-Judicial remedies in Norway for Corporate Social Responsibility abroad. Fafo-paper 2009:14
  • - Mercer (2009): Shedding light on responsible investment: Approaches, returns and impacts. London.
  • - Ministerio de Trabajo e Inmigración (2010): Balance en materia de Responsabilidad Social de las Empresas (RSE). Enero 2009 – Junio 2010. Secretaría General de Empleo. Dirección General de la Economía Social, del Trabajo Autónomo y de la Responsabilidad Social de las Empresas.
  • - NOU Official Norwegian Reports (2008): Coherent for development? How coherent Norwegian policies can assist development in poor countries? NOU Official Norwegian Reports 2008: 14, Oslo 2008
  • - OECD (2008):OECD Guidelines for Multinational Enterprises. Paris.
  • - Oslo Stock Exchange: What is Corporate Governance? – URL: hhtp://www.oslobors.no
  • - Porter, M.E & Kramer, M.R. (2006): “Strategy & Society. The Link Between Competitive Advantage and Corporate Social Responsibility”, Harvard Business Review, December 2006,1-15.
  • - Rees, C. (2008): Grievance mechanisms for business and human rights: Strengths, weaknesses and gaps. Corporate Social Responsibility Initiative, Working Paper No. 40. Cambridge, MA: John F. Kennedy School of Government, Harvard University.
  • - Rees, C. and Davis, R. (2009): Non-judicial and judicial grievance mechanisms for addressing disputes between business and society: Their roles and interrelationships. Corporate Social Responsibility Initiative, Harvard Kennedy School, March.
  • - Rees, C. and David, V. (2008): Mapping grievance mechanisms in the business and human rights arena. Corporate Social Responsibility Initiative, Report. 28 Cambridge, MA: John F. Kennedy School of Government, Harvard University.
  • - Ruggie, J. (2008): Keynote presentation by UN SRSG for human rights. Annual report on the OECD guidelines for multinational enterprises, 2008 (p. 102)
  • - Ruggie, J. (2008): Protect, Respect and Remedy: a framework for business and human rights. Report of the special representative of the Secretary-General on the issue of human rights and transnational corporations and other business enterprises, UN Document A/HRC/8/5, 7 April.
  • - SAM, Dowjones y Stoxx (2009): Dow Jones Sustainability Indexes. The First Decade: 1999-2009. Suiza y Estados Unidos.
  • - Schans Christensen, J. (1991): “Contested takeovers in Danish Law – A comparative analysis based on a Law and Economics approach”, G.E.C. Gads Forlag, Copenhaghen, pp. 31-42.
  • - Stokes, M. (1986): “Company Law and Legal Theory”, Legal Theory and Common Law (Basil Blackwell, Oxford).
  • - SustainAbility (2001): Buried treasure. Uncovering the business case for corporate social responsibility. London: SustainAbility Ltd.
  • - SustainAbility (2003): Trust us. The global reporters 2002. Survey of Corporate Sustainability Reporting. London: SustainAbility Ltd.
  • - SustainAbility (2004): Risk and opportunity. Best practices in non-financial reporting. London: SustainAbility Ltd.
  • - Thomas, G. & Nowak, M. (2006): “Corporate Social Responsibility: A definition”, Graduate School of Business, Curtin University of Technology, Working Paper Series, December 2006, Nº 62, 1-20.
  • - Thompson, R., Ramasastry, A. and Taylor, M. (2009): Translating Unocal: The expanding web of accountability for economic actors in domestic courts system. George Washington University International Law Review.
  • - United Nations (1987): Our Common Future, Report of the World Commission on Environment and Development, World Commission on Environment and Development, 1987. Published as Annex to General Assembly document A/42/427.
  • - ____ Global Compact (2008): Corporate Citizenship in The World Economy.