1. Mapping CEO Definitions of CSR Commitments
Kelly Kollman - Glasgow University

2. Main Findings Overview
Over the 20 year period ( ), CEOs have increased:
The number of areas for which they claim responsibility
The external groups to which they hold themselves to account.
Still, CEOs from all countries emphasize ‘the big three’ in each time period:
Environment
Community
Employees.
Clear country differences in how CSR is defined and why CEOs state it is important, but convergence over time.

3. Expanding CSR Commitments: % CSR Area Mentioned Over Time

4. Expanding Commitments: % Stakeholders Mentioned Over Time

5. Convergence within National Traditions
% of Reporting Firms across Areas
Germany UK
USA
Corruption 22 10 14 11
Environment
100 88 87 90 84
Giving/ Community 34 30 71 60
Human Rights 36 26 13
Labour/ Employees 78 68 63

6. % of Reporting Firms across Areas
Motivation
% of Reporting Firms across Areas
Germany UK
USA
Ethical
Community 16 20 29 50 74
Corruption 1 3
Environment 70 68 24 49
Human Rights 10 26 18
Labour Rights 45 30 32 23
Legal Compliance
Market-Driven 60 71 80 76
Social Pressure 42

8. Kelly Kollman - Glasgow University
Best Practices in CSR
Kelly Kollman - Glasgow University

9. Overview of Best Practices
CSR/ Sustainability
Overview of Best Practices
CSR / Sustainability Best Practice:
Identified best practices through global CSR schemes (Global Compact, GRI) and management research.
Established Best Practices:
Measure social, economic and environmental impact in ‘material issues’ including impact along supply chain
Set improve targets for material issues
Audit progress
Report and verify data on comparable issues to increase transparency and dialogue with stakeholders

10. Main Findings Overview
Top reporters implement these best practices, but levels of engagement varies across CSR / sustainability areas.
Best and most detailed reporting in the environment area.
Companies applied best practices to social areas much later and in a less consistent way.
Cross-national differences:
Substantial convergence in environmental area across three countries.
UK and German companies have better quality reporting in social areas; US in community.
Emerging issues of cutting edge reporters: responsible lobbying; human rights compliance in supply chain; living wage.

11. Reporting Trends over Time

12. Report Verification by External Auditors

13. Environmental Impact Measures Over Time
Environmental Improvement Targets Over Time

14. Social Impact Measures Over Time
Social Improvement Targets Over Time 

15. Environmental Impact Measures Across Countries
Environmental Improvement Targets Across Countries

16. Social Impact Measures Over Time
Social Improvement Targets Over Time

17. Emerging Issues Living wage (included in 20% of UK 2013 reports)
Human rights along the supply chain
Responsible / transparent lobbying
35% of 2013 sample included information on public policy
Integrated reporting

18. Discussion Points
Results in keeping with your experience or surprising?
Is environmental sustainability easier to measure than social sustainability? Why?
Why the earlier engagement with environment?
Is environmental sustainability better aligned with stakeholders than social sustainability?
Other emerging issues that we missed?

20. Alvise Favotto - Glasgow University
Community Engagement
Alvise Favotto - Glasgow University

21. Main Findings Overview Expanding scope of community engagement
Growing community activities in host countries (vs. home country)
Increasing and increasingly varied involvement of workforce
Certain trends taper off in the most recent period
Attention to home-country initiatives
Expanded attention to employability initiatives
Managerial approach to community from 2005/06:
Use of Performance Management Systems
Emphasis on short-term/ more ‘visibile’ projects

22. Location of Community Initiatives: % of community initiatives in host-countries

23. Areas Addressed by Community Projects over Time

24. Avg. Number of Areas Addressed by Community Projects over Time

25. Case Evidence Sainsbury’s [CSR Report 1998]
We anticipate further increases in the Landfill Tax, currently at £7 a tonne, a further incentive for us to reuse and recycle waste. Working with the charity Crisis FareShare, we have developed a programme to donate food, from Sainsbury’s, which is about to pass its display-until date.
[CSR Report 1998]
Each of our stores plays an important role in its local community — that is where our customers and our colleagues live and where our reputation is made or lost. We aim to make sure we are good neighbours, welcomed for our contribution to the community and for our efforts to make sure we minimise any disturbance.
[CSR Report 2005]
We have a strong local focus supported by a clear national framework and strategy. We aim to be a positive force in society – from being a good employer offering jobs for local people, to paying our fair share of tax; and from supporting local charities and community groups to national initiatives.
[CSR Report 2013]

26. Employee Found-rising
Case Evidence
Sainsbury’s 1 10 1 8
Community Project
in 1998 1 2 1 1 13
Community
Projects
in 2005 9
Sponsored Training
Employee Found-rising
Charitable Giving
Volunteer work
Food Donations
1998
2005
2013
Community
Projects
in 2013

27. Case Evidence
Sainsbury’s 1
[CSR Report 2005]
[CSR Report 2013]

29. Mandatory vs. Voluntary CSR
Kelly Kollman - Glasgow University

30. The responsibility of enterprises for their impacts on society.
A concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis.
EU Commission, 2001
The responsibility of enterprises for their impacts on society.
EU Commission, 2011

31. Increasing requirements for CSR disclosure and management
New focus on ‘co-regulation’ and complementary regulation
UK: Companies Act 2006 (Strategic Report and Directors Report) Regulations; Modern Slavery Act 2015.
EU: Disclosure of Non-financial Information Directive (2014/95/EU)
US: Dodd-Frank Act Section 1502 on Conflict Minerals Disclosure (2010)
India: Companies Act of 2013 / Circular No. 21 / 2014
Inter/National Lobby registers:
USA (1998)
EU Joint Transparency Register (2011)
Scottish Parliament (proposed)

32. Voluntary vs. Mandatory: A real difference?
Despite trend towards increasing requirements new regulation allows companies significant flexibility in how they manage and report on their CSR / sustainability activities
e.g. EU Directive allows companies to choose among different reporting frameworks
Regardless of binding regulation, travel of direction is clear. Increased public pressure to:
Report on environmental and social impacts / risks
Monitor supply chain
Use transparent and comparable metrics.

33. I don’t understand the point of debating about the importance of keeping something voluntary that in reality is no longer voluntary in any real sense
German CSR NGO Representative, 2015