Abstract
The numerous empirical and conceptual studies that have been conducted over recent years concerning the social responsibility of enterprises and their contributions towards sustainable development have given very little consideration to non-profit organizations (NPOs). This is surprising, because NPOs are confronted with very similar challenges to profit-orientated enterprises regarding their evolution into sustainable organizations. This paper is a preliminary conceptual study and explores the question of why the corporate social responsibility, or corporate sustainability, of NPOs has to date been both neglected by research establishments and also extensively ignored by the NPOs during their day-to-day practical management. The example of church and pastoral institutions in Germany is used to demonstrate the extent to which they take account of ecological and social aspects in their management systems and processes and, thus, implement sustainable management within their day-to-day practice. The paper concludes with some proposals for further empirical and conceptual research projects, which are designed to analyze developments within NPOs with relation to the integration of sustainability into their management systems and processes.
Highlights
Scientific discourse on the social responsibility of enterprises and their contributions towards sustainable development has produced a significant number of papers relating to economics, business ethics, social studies and cultural studies, which address the subject from a number of different angles [1,2,3]
The term, corporate social responsibility (CSR), is used to describe the voluntary practice of ethical corporate behavior, while the term, corporate sustainability management, is used to refer to the orderly regulation of the economic, ecological and social effects of an enterprise that makes a positive contribution towards sustainable development whilst helping to enhance the success of the business [4] (p. 168)
As very few credible figures or meaningful studies have yet been produced in relation to activities associated with the sustainable management of non-profit organizations (NPOs) in general and of church and pastoral institutions in particular, it would appear appropriate to conduct an explorative approach in this field
Summary
This first section will initially discuss what scientific discourse has given rise to the concept of sustainable and responsible behavior by organizations, along with its practical counterpart of the “sustainable management system” This will be followed by reflections on the extent to which social change, which has incited enterprises to tackle questions related to corporate sustainability at considerable depth, has affected NPOs. The example of church and pastoral institutions in Germany will be used to demonstrate the extent to which they take account of ecological and social aspects within their management systems and processes and, implement sustainable management within their day-to-day practice. An analysis in the church and pastoral field is urgently needed, in order to determine in detail why NPOs have so far given researchers only relatively little cause to examine the sustainability of their structures, processes and activities and to produce credible empirical findings
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