Instruments for corporate social responsibility (CSR) in a globalised economy - 中欧社会论坛 - China Europa Forum

Instruments for corporate social responsibility (CSR) in a globalised economy

Opinion of the European Economic and Social Committee

Auteurs : rapporteur Evelyne Pichenot

Date : 8 juin 2005

Publié par European Economic and Social Committee

In this opinion, the EESC gives guidance for improvement of CSR reporting:

Making the measurement of CSR more reliable and more transparent

“Instruments for measuring CSR have to comply with requirements in respect of coherence, relevance and reliability. These characteristics, and the links between them, need to be assessed by means of an approach which is based on universal values and relevant principles, whilst at the same time, respecting diversity.” Coherence is understood as coherence between measurement instrument and international reference instruments, European ones and national legislations. Relevance refers to indicators that give a true and fair measure.

Extending the use and improving the quality of the instruments

SMEs should report on their CSR practices, though their CSR reporting should be adapted to their size. More players should use CSR reporting in their practices: investors, but also export credit agencies, bank and insurance companies, public procurement and international trade actors. Specific reporting instruments could be created to meet specific reporting needs (e.g. industry specific).

Moving from a management initiative to voluntary participation in CSR involving the stakeholders

Companies should move from CSR disclosure achieved by internal management to voluntary disclosure involving stakeholders. To allow participation of stakeholders, companies should ensure accurate transparency. They also should engage in dialogue with their stakeholders. In Europe, European Enterprises Committees should be involved, as well as specific employees’ representatives (employees in the supply chain, temporary workers).

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