By Regine Barth, Franziska Wolff

The acid try of company social accountability (CSR) is just this: does it result in confident affects on society and the surroundings or is it simply rhetoric? and the way can those affects be more suitable? This well timed publication tackles this state of the art problem by means of featuring empirical findings from various surveys and in-depth case reviews. those construct on a brand new methodological and theoretical framework for assessing and explaining the sustainability influence of CSR. For chosen sustainability concerns - mitigation of weather swap and chemical chance, source administration in marine fisheries, merchandising of gender equality and countering of bribery - and inside of various ecu industries, the authors express that the rhetoric of CSR continues to be superior than its truth. notwithstanding, the truth of CSR is powerful adequate to permit for a few rhetoric. The authors identify either the luck components for, and boundaries of, generating sustainable affects via CSR. eventually, they talk about its contribution to attaining public coverage objectives and the governance paradigms which are essential to make CSR powerful. This booklet could be precious for either scholars and researchers drawn to the consequences of CSR, and may turn out a useful gizmo for either policy-makers and CSR practitioners alike.

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They discuss the criteria for differentiating compliance from beyond-compliance activities in order to establish a baseline for the impact of CSR. Based on this, Skjærseth and Wettestad outline two approaches for assessing CSR impact, a ‘relative improvement’ and a ‘goal attainment’ strategy. The authors highlight the need to disentangle by process tracing the causal links between the different levels of CSR effects, namely CSR ‘output’ (changes in strategy), ‘outcome’ (changes in practices) and ‘impact’ (sustainability gains).

Let us have a closer look at these seminal concepts in turn. 1 Output: CSR Commitment, Strategy and Instruments Decision-making processes may in a first step result in norms prescribing, proscribing or permitting behaviour (or collectively agreed knowledge) as their immediate output (Oberthür and Gehring 2006, p. 34). In this sense and with reference to the typology of CSR process steps as identified in Chapter 1 (commitment, strategy, implementation), we define CSR outputs as commitment and strategies with regard to integrating social and environmental concerns into business operations and stakeholder relations.

2004). This has to do with the fact that measuring the impact of specific ‘drivers’ of company performance is a methodologically difficult exercise. Still, we believe that it also has to do with a shortage of analytical frameworks that focus directly 26 Framework for assessing the sustainability impact of CSR 27 on actual impact. It is this dimension that forms the very core of our interest and hence this book. Therefore, we combine management literature with literature rooted in political science and particularly in the evaluation of the effectiveness of national and international policies and institutions (for example, Miles et al.

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