Corporate social responsibility (CSR)

Corporate Social Responsibility (CSR), "the voluntary integration by companies of social and environmental concerns into their commercial activities and their relations with stakeholders" (CCE 2001), is gradually being taken on board as a strategic issue by companies, with varying degrees of involvement depending on their size and sector of activity. The implementation of CSR initiatives is now a reality for large companies, subject to the respective constraints of financial markets and extra-financial ratings, regulations and public opinion. The involvement of small and medium-sized businesses is still limited, and is a matter of anticipation.

However, increasing attention is being paid to CSR by public and private players such as the state, local authorities, financial partners, major corporations, consumers and NGOs.

Against this backdrop, guidelines for corporate social responsibility are taking shape with the development of the international ISO 26000 standard, applicable to all types of organization.

Based on the dissemination of expert information and initial feedback from companies of all sizes, the dossier identifies the challenges of CSR as an aid to decision-making before taking action. It then proposes a step-by-step approach to CSR project management, to be adapted to the specific needs of each company. Finally, it presents the main CSR tools in use.

Given the complexity and scope of the subject, this document does not claim to be exhaustive. The fact that CSR has only recently been taken into account also means that the approach is necessarily evolving.