Corporate Social Responsibility Management System: A Beverage Industry Case Study

Rita Almeida (), Fátima David and Rute Abreu ()
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Rita Almeida: Universidad de Sevilla
Rute Abreu: Guarda Polytechnic Institute & UDI-IPG & CICF-IPCA

A chapter in Dimensional Corporate Governance, 2017, pp 151-173 from Springer

Abstract: Abstract This research aims to analyse policies inherent to the Corporate Social Responsibility Management System (CSRMS) of a company that produce diet and light beverage, iced teas, juice drinks and bottled waters. This management system is based on Corporate Social Responsibility (CSR) as “concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis” (EC, Green paper – Promoting a European framework for corporate social responsibility, COM (2001) 366 final. Brussels: Official Publications of the European Commission, July 18, 2001: 5), thus it allows the company to develop socially responsible practices (SRP). However, forgetting their real purpose, SRP are, frequently, applied on strict compliance with law, regulations and norms, although social responsibility strategies (SRS) are recognized as crucial to promote the economic and social success and the environmental sustainability. The methodology of this research focuses on the literature review, which contextualize the CSR, in general, and the CSRMS, in particular, in its various national and international standards. Thus, the research is supported on the Portuguese standards NP 4469-1: 2008—CSRMS, Part 1: Requirements and guidelines for their use (IPQ, NP 4469-1: 2008 – Sistema de Gestão da Responsabilidade Social. Parte 1: Requisitos e linhas de orientação para a sua utilização. Caparica: IPQ, 2008) and NP 4469-2: 2010—CSRMS, Part 2: Implementation orientation guide (IPQ, NP 4469-2: 2010 – Sistema de Gestão da Responsabilidade Social. Parte 2: Guia de orientação para a implementação. Caparica: IPQ, 2010), as well as, on the International Organization for Standardization (ISO) standard 26,000: 2010—Guidance on social responsibility (ISO, International standard 26,000—Guidance on social responsibility. Geneva: ISO, 2010) and on the Social Accountability International (SAI) standard called SA 8000: 2008—Social Accountability 8000 (SAI, Social accountability 8000. New York: SAI, 2008). The empirical analysis is based on the case study method that involves a profound knowledge of the reality to investigate a company, using different methods and techniques that fall primarily a qualitative research paradigm, although it does not excluded quantitative. The results of this research show that the CSRMS implementation and sustainability strategies using the economy, efficiency and effectiveness criteria is the key to economic and social success and the environmental sustainability of the company. Indeed, this research identifies a case study that highlights the strategic approaches followed to recognize the importance of the standard in the implementation of social responsibility practices, as well as, strategies which will increase the engagement of clients and empowerment of consumers. The research proposes for this company a set of guiding principles: for top management, ethics and transparency, value chain, environmental responsibilities, information and communication, and social development. Indeed, the authors defend, as Mintzberg (Journal of Business Strategy 4(2, Fall):3–15, 1983), that the standardisation of CSMRS is efficient, because it simplify the company reality. Effectively, disadvantages with co-ordination by standards occur when tasks are complex and the outcome is hard to predict. Thus, standards have a minimum level of routine, such as: SRP and SRS can be guaranteed, because actions at higher levels require other procedures.

Keywords: Corporate Social Responsibility; Corporate Governance; Corporate Social Responsibility Disclosure; Social Accountability; Case Study Method (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-319-56182-0_10

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DOI: 10.1007/978-3-319-56182-0_10

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