Concepts and Definitions of CSR and Corporate Sustainability: Between Agency and Communion

Abstract

This paper provides an overview of the contemporary debate on the concepts and definitions of Corporate Social Responsibility (CSR) and Corporate Sustainability (CS). The conclusions, based on historical perspectives, philosophical analyses, impact of changing contexts and situations and practical considerations, show that “one solution fits all” definition for CS(R) should be abandoned, accepting various and more specific definitions matching the development, awareness and ambition levels of organizations.

Notes

¹World Commission on Environment and Development’s (Our Common Future, Brundland-1987): Sustainable development is the development that meets the needs of the present without compromising the ability of future generations to meet their own needs.

²Marsden and Andriof (1998) define good corporate citizenship as “understanding and managing a company’s wider influences on society for the benefit of the company and society as a whole”.

³Elkington (1997): “Triple Bottom Line” or “People, Planet, Profit”, refers to a situation where companies harmonize their efforts in order to be economically viable, environmentally sound and socially responsible.

⁴Kilcullen and Ohles Kooistra (1999): business ethics is “the degree of moral obligation that may be ascribed to corporations beyond simple obedience to the laws of the state” (p. 158).

⁵EU-Communication July 2002: “CSR is a concept whereby companies integrate social and environmental concerns in their business operations and in their interactions with their stakeholders on a voluntary basis.”

⁶Quote in the Volkskrant: “Er zijn geen standaardrecepten: MVO is maatwerk”.

⁷See e.g. Göbbels (2002), Van Marrewijk (2001), Quazi and O’Brien (2000), Freeman (1984).

⁸With early contributions of McGuire (1963) and Committee for Economic Development – CED (1971), but also van Marrewijk (2001) and Gobbels (2002).

⁹Committee for Economic Development – CED (1971, p. 16).

¹⁰See also M. Foucault, The order of things (1970): “truth” is simply an arbitrary play of power and convention.

¹¹Wilber, K., Sex, Ecology and Spirituality, 2nd ed. (Boston: Shambhala, 1995, 2000), pp. 19, 74.

¹²Wilber, K. SES (p. 28) italics by Wilber.

¹³Wilber, K. SES (p. 26).

¹⁴Koestler: “a holon is a whole in one context and simultaneously a part in another”.

¹⁵About 2.3 billion people live on less than $2 per day. The income of the top 20 in developing countries is 37 times the income of the bottom 20 and it has doubled in the last decade: See also Korten (2001), WRI, UNEP, WBCSD.

¹⁶See f.i. Drucker (1984), Hawken (1993), Elkington (1997), Zadek (2001).

¹⁷According to Wilber, consciousness (or awareness) is directly related to depth, i.e. the level in the hierarchy (p. 65).

¹⁸See also: Pirsig, R. Lila, an inquiry into morals (1991).

¹⁹Eli Goldratt during a lecture at RSM, October 1998.

²⁰Wilber, K. SES (2000, p. 30).

²¹Henry Minzberg, at the inaugurating conference of the European Academy of Business in Society, Fontainebleau, 6 July 2002. “The economically oriented institutions such as the WTO, IMF and the Worldbank are not balanced by as powerful institutions, defending social and environmental interests.”

²²Press release at 6 Sept 2002: www.account-ingweb.nl.