Corporate Social Responsibility (CSR), translated into Italian as Corporate Social Responsibility (CSR), has various definitions.
According Perrini and Tencati CSR is " a new strategic approach to business management based on a relational view of the same. It is, in short, innovation for sustainability of the company and the stakeholder network on which it is inserted [1] .
Mariano calls it "the voluntary commitment of enterprises to measurably improve their social and environmental performance. [...] A company is said to socially responsible when his behavior is aimed at satisfying the legitimate aspirations of all its stakeholders and considers the impact social and environmental and economic implications of its activities [2] . "
The European Commission understands it as" voluntary integration of social concerns and economic concerns in their business operations and in their relations with stakeholders. Being socially responsible means not only meet the expectations of the law but also go beyond the satisfaction of the obligations and invest "more" into human capital, environment and relations with stakeholders [3] .
The Commission Green Paper extends the speech giving, more specifically, the contents of the internal and external CSR responsible and equitable management of human resources, continuing education programs, management of technological change, protection of safety work, more attention and limiting the impact on the environment and the use of natural resources, establishing dialogue with local communities responsibility to suppliers and consumers.
According to the writer's social responsibility should not be the choice option to design a new model of production and sustainable, with the goal value creation for both private enterprise, society and the environment. Requires a management system based on transparency, publication of information and reporting consistent, based on standard models and indicators, measurable and comparable, allowing a system to monitor the veracity of the published data, according to an orientation of continuous improvement, and providing penalties for deceit or concealment of data.
At present the development of RSI, a company should ever claim to be a socially responsible because neither benefits in terms of image then, without being actually determined the veracity of his statements. This behavior of "sustainable speculation" is part outraging civil society and is commonly known as "greenwashing."
[ 1] Tencati Perrini and "Corporate Social Responsibility - A new strategic approach to business management", pg. 3. Egea.
[2] Mariano "Ethical Business - Theories and practices", Liguori Editore.
[3] Commission of European Communities, Green Paper: Promoting a European Framework for Corporate Social Responsibility, COM (2001) 366 final, Brussels, 18.07.2001
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