When one begins to investigate or develop CSR projects, always tends to find a definition to guide the investigation and actions to take. As CSR is a relatively recent concept (remember, for example, the GRI was established in 1997 and ISO26000 Guide was adopted in 2010), there is still no consensus definition technically or academically. For example, we find the following:
Adela Cortina defines CSR as "voluntarily assume the consequences of the company in the social and environmental. Therefore goes beyond what is required by law. This is clearly in English, with the distinction between accountability and responsibility, and not just about accountability, which requires the right but assume a responsibility that is not legally required, but the company voluntarily assumed, therefore goes beyond the law itself "(Cortina, A. 2002).
Another example could be found in the Green Paper "Promoting a European framework for corporate social responsibility company" adopted in 2001 by the European Commission defines CSR as "the voluntary integration, by enterprises, concerns social and environmental concerns in their business operations and their relationships with their partners". Ten years later, in 2011, the same European Commission publishes the "renewed EU Strategy for 2011-2014 on corporate social responsibility", which proposes "a modern interpretation of CSR" from a basic definition: "The corporate responsibility for its impact on society".
Internationally, the GRI methodology does not provide an explicit definition of CSR, while the ISO26000 Guide defines it as "an organization with responsibility for the impacts that their decisions and actions cause in society and the environment through ethical behavior and transparent to contribute to sustainable development, including health and welfare of society, taking into consideration the expectations of its stakeholders, complying with applicable law and consistent with international norms of behavior, and is integrated throughout the organization and put into practice in their relationships" (ISO 2010: 4).
A new operational definition
For my projects and research, I created an operational definition, that is:
CSR is the excellent management of an organization in the economic, social and environmental issues, both internally and externally, from an ethical perspective and the principles of voluntary participation and transparency.
For example, a socially responsible hotel is one that excellently manage the economic, social and environmental issues, both internally and externally, from an ethical perspective, on a voluntary and transparent. If you forget or fail externally transparency would not be a socially responsible hotel.
The same could apply to an airline, an oil company, a supermarket... I think that this definition does not leave out any loose theoretical guides the actions and also allows a basic check on whether a company is or is not socially responsible.
Miguel Urra
@ Miguelurra
Tips: CSR definition, sustainability, research, socially responsible
