Table Of ContentTHE A TO Z OF
CORPORATE SOCIAL
RESPONSIBILITY
REVISED AND
UPDATED EDITION
THE A TO Z OF
CORPORATE SOCIAL
RESPONSIBILITY
REVISED AND
UPDATED EDITION
Wayne Visser
Dirk Matten
Manfred Pohl
Nick Tolhurst
A John Wiley & Sons, Ltd., Publication
This edition first published in 2010
Copyright © 2010 Wayne Visser, Dirk Matten, Manfred Pohl, Nick Tolhurst
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Library of Congress Cataloging-in-Publication Data
The A-Z of corporate social responsibility / edited by Wayne Visser, Dirk Matten, Manfred Pohl, Nick Tolhurst — Rev.
and updated ed.
p. cm.
Includes bibliographical references and index.
ISBN 978-0-470-68650-8 (pbk. : alk. paper)
1. Social responsibility of business. I. Visser, Wayne. II. Matten, Dirk. III. Pohl, Manfred. IV. Tolhurst, Nick.
HD60.A225 2010
658.4′08—dc22
2010013152
A catalogue record for this book is available from the British Library.
ISBN 978-0-470-68650-8
Typeset in 11.5/15pt Bembo by Toppan Best-set Premedia Limited, Hong Kong
Printed in Great Britain by Antony Rowe Ltd, Chippenham, Wiltshire
CONTENTS
FOREWORD vii
THE A TO Z OF CSR – INTRODUCTION ix
Wayne Visser and Dirk Matten
ABOUT THE EDITORS xv
LIST OF CONTRIBUTORS xviii
CONTENTS OF THE A TO Z xxv
THE A TO Z 1
LIST OF ABBREVIATIONS 439
INDEX OF TERMS 447
FOREWORD
With the near collapse of the global financial system from late 2007 onwards the reali-
sation that business must move to more sustainable and transparent modes of operation
became overnight the new conventional wisdom. It is with this in mind that as we
came to completely revise the bestselling hardback version of The A to Z of CSR for
the revised paperback version for 2010, we decided not only to update the previous
entries and include the latest development in CSR, but also to incorporate completely
new sections on the financial crisis and issues such as the continuing debates over
boardroom pay etc.
Despite being exhaustively updated, the structure of the book remains essentially
the same as the original idea of the founder of the Institute for Corporate Culture
Affairs (ICCA), Prof. Manfred Pohl, and its Chairman Takis Arapoglou who have
for some time called for CSR, corporate ethics and sustainability to move beyond the
stage of a specialist or niche subject and become an integral part of global business and
society.
Indeed, despite the recent vogue for CSR, much writing on CSR and related themes
has seemed to concentrate on the parochial or in specialised areas. Another problem is
the lack of a ‘common language’ between business and academia in this fi eld. Debates
on Corporate Social Responsibility often involve communication between vastly dif-
ferent groups in society: from international NGOs to national governments to global
companies and the local communities in which they operate. The very scope of the
viii FOREWORD
debates involved, and the actors participating, leads to the necessity of a ‘common
language’. Yet it is this fundamental aspect which is at present missing – and it is this
lacuna that this book intends to fill. What is even meant by corporate social responsi-
bility? In what way are corporations viewed as citizens of the countries in which they
operate? How does a company know when it is operating in a sustainable way? And
what is ethical investment? As well as providing answers to these questions, The A to
Z of CSR also lists and describes the most important organisations and landmarks in
the field of CSR. What, for example, are the Global Compact Principles and how did
they come about? Which are the most respected ethical business indices and what do
they measure?
Working with over 100 experts and opinion formers around the globe we are con-
vinced that this revised edition will build upon the success of the best selling original
version and will continue to make a timely and innovative contribution to the literature.
The book is ultimately intended to constitute the definitive guide to CSR, Sustainability,
Business Ethics and the organisations and standards in this fi eld.
The ICCA would like to thank all participating authors as well as all those who
contributed towards the realisation of this project, in particular the following: Malcolm
Macintosh, Andrew Dunnett, Peter Lacy, Andrew Crane, Jeremy Moon, Bryan Cress,
Judy Muthuri, May Seitanidi, Nicola McClellan and John Luff, who have so generously
contributed towards this publication. We greatly appreciate your time, commitment
and good advice. We would also like to thank all those involved, both our members
and our partners, whose inspiration and hard work contributed towards the realisation
of this book. In particular, we would like to thank Deutsche Bank and ICCA ’s
Chairman Takis Arapoglou of the National Bank of Greece whose steadfast support of
this project made this publication possible.
Board of Editors:
Katja B öhmer Sandra S. Huble Nick Tolhurst
Aron Ghebremariam Dirk Matten Wayne Visser
Judith Hennigfeld Manfred Pohl
1st May, 2010
Frankfurt am Main
