Today there is not a single definition that can adequately describe and present CSR. The CSR term is defuse and one well acknowledged theory will not be sufficient to cover the large and extensive view people have on CSR. This chapter will examine and determine the concept of CSR and present a definition of CSR in Denmark and Europe and the USA. 2.1 What is CSR? Introduction CSR is an ambiguous concept and there are almost as many opinions and definitions of CSR as there are corporations around the world (Neergaard, 2006). An initial brainstorm on CSR in a class of higher education reveals that there are several definitions and perceptions of the CSR concept. One student describes it is socially ‘being responsible in the and a third as community’, another ‘being environmental conscious’ ‘taking care of This is a good representation of how differently the concept of CSR your employees’. is used and applied in connection with corporate use. The problem of identifying one specific approach to CSR was already on the rise 35 years ago when social responsibility means something, but not always the Votaw wrote: ‘corporate same thing to everybody. To some it conveys the idea of legal responsibility or liability; to others, it means socially responsible behaviour in the ethical sense; ... many simply equate it with a charitable contribution; some take it to mean socially (Votaw 1972: 25). conscious’ Today the most common definition of CSR is: actions of the company to act in a ‘…the socially responsible manner to protect and enhance the various stakeholders that have an interest in the company, the community in which it operates, the environment which et al. 2006: 434). surrounds it, and society.’ (West In comparison with Votaw, the European definition of CSR in Green Paper from Union’s 2001 reveals a whole different view and approach to the phenomena: concept whereby ‘A companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a European voluntary basis’ (Green Paper, Commission, 2001: 8). The perception that this project will accept and use as the definition of CSR is along the lines of both West and the European Paper. More specifically; CSR is the Union’s Green and moral obligation towards the local, national and global society corporation’s conscience
Today there is not a single definition that can adequately describe and present CSR. The CSR term is defuse and one well acknowledged theory will not be sufficient to cover the large and extensive view people have on CSR. This chapter will examine and determine the concept of CSR and present a definition of CSR in Denmark and Europe and the USA. 2.1 What is CSR? Introduction CSR is an ambiguous concept and there are almost as many opinions and definitions of CSR as there are corporations around the world (Neergaard, 2006). An initial brainstorm on CSR in a class of higher education reveals that there are several definitions and perceptions of the CSR concept. One student describes it is ‘being socially responsible in the community’, another ‘being environmental conscious’ and a third as ‘taking care of your employees’. This is a good representation of how differently the concept of CSR is used and applied in connection with corporate use. The problem of identifying one specific approach to CSR was already on the rise 35 years ago when Votaw wrote: ‘corporate social responsibility means something, but not always the same thing to everybody. To some it conveys the idea of legal responsibility or liability; to others, it means socially responsible behaviour in the ethical sense; ... many simply equate it with a charitable contribution; some take it to mean socially conscious’ (Votaw 1972: 25). Today the most common definition of CSR is: ‘…the actions of the company to act in a socially responsible manner to protect and enhance the various stakeholders that have an interest in the company, the community in which it operates, the environment which surrounds it, and society.’ (West et al. 2006: 434). In comparison with Votaw, the European Union’s definition of CSR in Green Paper from 2001 reveals a whole different view and approach to the phenomena: ‘A concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis’ (Green Paper, European Commission, 2001: 8). The perception that this project will accept and use as the definition of CSR is along the lines of both West and the European Union’s Green Paper. More specifically; CSR is the corporation’s conscience and moral obligation towards the local, national and global society