This Master’s thesis examines the impact of “Corporate Social Responsibility” (CSR) on international corporations. Therefore, it extensively investigates this voluntarily concept, which focuses on the commitment to social, environmental and economic responsibility from different angles. At first, the paper analyses the conceptual development, as well as the different understandings of CSR and its demarcation from related terms. It describes in detail the common principles and guidelines underlying the concept of CSR as a legal basis and furthermore, it expands explicitly the main dimensions of CSR.
The present study primarily aims to give an overview of the pros and cons of CSR and the impact of its implementation on international corporations. In the absence of an unanimously agreement, the discussion regarding this issue is still going on between corporations, interest groups, states and business institutions all over the world.
Finally, this Master’s thesis particularly examines the approach to CSR in the Republic of South Africa as a currently significant emerging market. Due to the nation’s challenging historical background, its government launched a programme, namely the Black Economic Empowerment (BEE) and in further development the Broad-Based Black Economic Empowerment (B-BBEE), to redress the inequalities of apartheid. The study describes the development of these programmes and analyses the main issues of B-BBEE, such as content, enforceability and future amendments.
Table of Contents
- Section 1: INTRODUCTION
- I. Overview
- II. Personal Statement
- III. Gender-Neutral Formulation
- Section 2: BASICS OF CSR
- I. Conceptual Development and Geographical Origin of CSR
- II. The Role of Public Authorities and Other Stakeholders
- Section 3: DEFINITION OF TERMS
- I. Definitions of CSR
- II. Demarcation between CSR and Related Concepts
- 1. Corporate Citizenship
- 2. Corporate Social Performance
- 3. Corporate Governance
- 4. Sustainable Development
- III. Excursus: Morality and Ethics
- 1. Morality
- 2. Ethics
- Section 4: LEGAL BASIS - PRINCIPLES AND GUIDELINES
- I. OECD Guidelines
- II. United Nations Global Compact
- III. Global Reporting Initiative
- IV. ISO 26000
- V. ILO Declarations
- 1. Tripartite Declaration of Principles Concerning Multinational Enterprises and Social Policy
- 2. Declaration of Fundamental Principles and Rights at Work
- VI. United Nations Guiding Principles
- Section 5: DIMENSIONS OF CSR ACTIONS
- I. Overview
- II. Triple-Bottom-Line
- 1. Social Responsibility
- 1.1. Internal Dimension
- 1.2. External Dimension
- 2. Environmental Responsibility
- 3. Economic Responsibility
- Section 6: IMPACT OF CSR ON INTERNATIONAL CORPORATIONS
- I. Today's Role of CSR
- II. Pros and Cons of CSR
- 1. Pros of CSR
- 2. Cons of CSR
- 3. "SWOT-Analysis"
- III. Impact on the Profitability
- 1. The Business Case for CSR
- 2. Interaction between CSR, CSP and CFP
- 2.1. Corporate Financial Performance
- 2.2. Relation between CSP and CFP
- Section 7: HISTORICAL BACKGROUND OF B-BEEE
- I. The System of Apartheid
- II. Transition to Democracy
- III. Composition of the Population in South Africa
- Section 8: DEVELOPMENT FROM BEE TO B-BBEE
- I. Affirmative Action
- 1. Principle of Equality
- 2. Content of Affirmative Actions
- 3. Justification of Affirmative Actions
- II. Black Economic Empowerment (BEE)
- III. Broad-Based Black Economic Empowerment (B-BBEE)
- Section 9: CONTENT AND ENFORCEABILITY OF B-BBEE
- I. B-BBEE Act
- II. B-BBEE Strategy
- III. Codes of Good Practice
- IV. Scorecards
- 1. Generic Scorecard
- 1.1. Direct Empowerment
- 1.1.1. Ownership
- 1.1.2. Management Control
- 1.2. Human Resources Empowerment
- 1.2.1. Employment Equity
- 1.2.2. Skills Development
- 1.3. Indirect Empowerment
- 1.3.1. Preferential Procurement
- 1.3.2. Enterprise Development
- 1.4. Socio-Economic Development
- 2. Qualifying Small Enterprises (QSE) Scorecard
- 3. Exempt Micro Enterprises (EME)
- 4. Scorecard Overview and Calculation
- 4.1. Scorecard Overview
- 4.2. Calculation of the B-BBEE Status
- V. Transformation Charters and Sector Codes
- Section 10: B-BBEE AMENDMENT BILL 2013
- I. Objectives
- II. Amendments
- 1. Overview
- 2. Generic Scorecard
- 3. Qualifying Small Enterprises (QSE) Scorecard
- 4. Exempt Micro Enterprises (EME)
- 5. Scorecard Overview and Calculation
- 5.1. Scorecard Overview
- 5.2. Calculation of the B-BBEE Status
Objectives and Key Themes
This thesis aims to examine the impact of Corporate Social Responsibility (CSR) on international corporations, using Broad-Based Black Economic Empowerment (B-BBEE) in South Africa as a case study. It explores the legal frameworks and principles underpinning CSR, analyzes its various dimensions, and investigates its effects on corporate profitability.
- The definition and scope of Corporate Social Responsibility (CSR).
- The legal and ethical basis of CSR, including international guidelines and principles.
- The various dimensions of CSR actions (social, environmental, economic).
- The impact of CSR on the profitability of international corporations.
- The role of B-BBEE in South Africa as a specific example of CSR implementation.
Chapter Summaries
Section 1: INTRODUCTION: This introductory section provides an overview of the thesis, outlining its objectives and scope. It also includes a personal statement and clarifies the use of gender-neutral language throughout the work. The introduction sets the stage for the subsequent exploration of CSR and its impact on international corporations, with a particular focus on the South African B-BBEE context. It establishes the relevance of the research question and positions the study within the broader academic discourse on CSR.
Section 2: BASICS OF CSR: This chapter lays the groundwork by exploring the conceptual development and geographical origins of Corporate Social Responsibility (CSR). It delves into the historical evolution of the concept, tracing its emergence and evolution across various geographical regions and contexts. Additionally, it examines the role of various stakeholders, including public authorities, in shaping and influencing CSR practices. This chapter is crucial in establishing a clear understanding of the fundamental concepts and historical context of CSR, which is essential for the subsequent analyses.
Section 3: DEFINITION OF TERMS: This chapter provides precise definitions of CSR and differentiates it from related concepts such as corporate citizenship, corporate social performance, corporate governance, and sustainable development. This careful differentiation is critical for a clear and consistent understanding of the terminology used throughout the thesis, preventing potential confusion or ambiguity. It also includes an excursus on the intertwined concepts of morality and ethics, providing crucial philosophical underpinnings for the understanding and application of CSR principles.
Section 4: LEGAL BASIS - PRINCIPLES AND GUIDELINES: This chapter details the legal and regulatory frameworks that underpin CSR. It examines prominent international guidelines, including the OECD Guidelines, the UN Global Compact, the Global Reporting Initiative (GRI), ISO 26000, and ILO declarations. The chapter analyzes the principles and guidelines set forth by these organizations, exploring their scope, implementation, and overall impact on shaping CSR practices globally. It presents a comprehensive overview of the international legal and regulatory landscape guiding CSR.
Section 5: DIMENSIONS OF CSR ACTIONS: This chapter examines the different dimensions of CSR actions, focusing on the "triple-bottom-line" approach encompassing social, environmental, and economic responsibilities. The chapter breaks down the components of social responsibility, examining both internal and external dimensions of corporate social performance. By systematically exploring these dimensions, the chapter establishes a multifaceted understanding of CSR's scope and impact, setting the stage for a more nuanced analysis of its application.
Section 6: IMPACT OF CSR ON INTERNATIONAL CORPORATIONS: This chapter delves into the current role of CSR in the context of international corporations. It weighs the pros and cons of implementing CSR initiatives, analyzing potential benefits and drawbacks for businesses. A SWOT analysis is presented, providing a structured overview of the strengths, weaknesses, opportunities, and threats associated with corporate social responsibility. This chapter critically assesses the practical implications of CSR for international corporations.
Section 7: HISTORICAL BACKGROUND OF B-BEEE: This chapter provides essential historical context, outlining the system of apartheid in South Africa and its subsequent transition to democracy. It also examines the demographic composition of the South African population, setting the stage for understanding the rationale and implementation of B-BBEE policies. This historical context is critical for understanding the socio-political factors driving the adoption of B-BBEE as a form of CSR in South Africa.
Section 8: DEVELOPMENT FROM BEE TO B-BBEE: This chapter traces the evolution of Black Economic Empowerment (BEE) into Broad-Based Black Economic Empowerment (B-BBEE) in South Africa. It examines the principles of affirmative action, analyzing their justification and implementation. The transition from BEE to B-BBEE is thoroughly explored, highlighting the changes in approach and scope. This chapter provides a deeper understanding of the policy evolution and its implications.
Section 9: CONTENT AND ENFORCEABILITY OF B-BBEE: This chapter delves into the content and enforceability of B-BBEE, examining the relevant act, strategies, codes of good practice, and scorecards. It analyzes the mechanisms for measuring and enforcing B-BBEE compliance, providing a detailed overview of the regulatory framework governing this specific form of CSR. The discussion covers various scorecard types and calculation methodologies, demonstrating the complexity and specificity of B-BBEE implementation.
Keywords
Corporate Social Responsibility (CSR), Broad-Based Black Economic Empowerment (B-BBEE), International Corporations, South Africa, Sustainability, Corporate Governance, Ethical Business Practices, Profitability, Legal Frameworks, Affirmative Action.
Frequently Asked Questions: A Comprehensive Language Preview
What is the main topic of this document?
This document is a comprehensive language preview of a thesis examining the impact of Corporate Social Responsibility (CSR) on international corporations, using Broad-Based Black Economic Empowerment (B-BBEE) in South Africa as a case study. It explores the legal frameworks, principles, dimensions, and effects on corporate profitability.
What sections are included in the Table of Contents?
The Table of Contents covers ten sections: Introduction; Basics of CSR; Definition of Terms; Legal Basis - Principles and Guidelines; Dimensions of CSR Actions; Impact of CSR on International Corporations; Historical Background of B-BEEE; Development from BEE to B-BBEE; Content and Enforceability of B-BBEE; and B-BBEE Amendment Bill 2013. Each section is further divided into subsections and sub-subsections, providing a detailed breakdown of the thesis's structure.
What are the key objectives and themes?
The key objectives are to define and scope CSR, explore its legal and ethical basis, analyze its dimensions (social, environmental, economic), investigate its impact on profitability, and examine the role of B-BBEE in South Africa. Key themes include the legal and ethical frameworks of CSR, the triple-bottom-line approach, and the interplay between CSR and corporate profitability within the specific South African context of B-BBEE.
What are the chapter summaries?
Each section (as listed above) has a summary. These summaries provide a concise overview of the content and arguments presented in each section. They highlight the key findings and analyses of each chapter, helping to provide a comprehensive understanding of the thesis's overall structure and argumentation.
What are the keywords associated with this document?
The keywords include Corporate Social Responsibility (CSR), Broad-Based Black Economic Empowerment (B-BBEE), International Corporations, South Africa, Sustainability, Corporate Governance, Ethical Business Practices, Profitability, Legal Frameworks, and Affirmative Action.
What is the scope of the "Introduction" section?
The introduction provides an overview of the thesis, its objectives, and scope. It includes a personal statement and clarifies the use of gender-neutral language. It sets the stage for the exploration of CSR and its impact, focusing on the South African B-BBEE context.
What does the "Basics of CSR" section cover?
This section explores the conceptual development and geographical origins of CSR, tracing its historical evolution and examining the role of stakeholders in shaping CSR practices.
What is explained in the "Definition of Terms" section?
This section defines CSR precisely and differentiates it from related concepts like corporate citizenship, corporate social performance, corporate governance, and sustainable development. It also includes an excursus on morality and ethics.
What legal frameworks are discussed?
The "Legal Basis - Principles and Guidelines" section details the legal and regulatory frameworks underpinning CSR. It examines international guidelines such as OECD Guidelines, UN Global Compact, GRI, ISO 26000, and ILO declarations.
How are the dimensions of CSR actions described?
The "Dimensions of CSR Actions" section examines the triple-bottom-line approach (social, environmental, economic responsibilities), breaking down social responsibility into internal and external dimensions.
What is the focus of the "Impact of CSR on International Corporations" section?
This section delves into the current role of CSR, weighing its pros and cons for international corporations, including a SWOT analysis and an examination of its impact on profitability.
What historical background is provided?
The "Historical Background of B-BEEE" section provides context by outlining the system of apartheid in South Africa, its transition to democracy, and the demographic composition of the population.
How is the development from BEE to B-BBEE explained?
The "Development from BEE to B-BBEE" section traces the evolution of Black Economic Empowerment (BEE) into Broad-Based Black Economic Empowerment (B-BBEE), examining principles of affirmative action and the transition's implications.
What is the content and enforceability of B-BBEE?
The "Content and Enforceability of B-BBEE" section examines the B-BBEE Act, strategies, codes of good practice, scorecards (generic, QSE, EME), and calculation methodologies.
What is covered in the section on the B-BBEE Amendment Bill 2013?
The final section covers the objectives and amendments of the B-BBEE Amendment Bill 2013, including changes to scorecards and calculation methodologies.
- Citar trabajo
- Dr. Theresa Adamek (Autor), 2014, Impact of Corporate Social Responsibility on International Corporations as Exemplified by Broad-Based Black Economic Empowerment in the Republic of South Africa, Múnich, GRIN Verlag, https://www.grin.com/document/285098
