Implementing CSR on a Large Scale: The Role of Government

Abstract

In recent years the concept of Corporate Social Responsibility (CSR) has gained momentum in Europe and EU Governments are defining reporting and management frameworks in order to implement CSR on a larger scale. European Institutions, on their side, are working on the convergence of CSR instruments. The paper draws on evidence of four European CSR reporting instruments: the French Parliament New Economic Regulations law, Belgium Parliament Law for the promotion of socially responsible production, Danish Ministry of Employment Social Index, Italy’s Ministry of Welfare CSR-SC project proposal. The paper classifies the CSR reporting and management frameworks adopted according to two levels of analysis: top down vs. bottom up, Government-centered vs. multistakeholder oriented. Furthemore it attempts to evaluate to what extent the analysed reporting instruments integrate social and environmental concerns into business operations - CSR as sustainable management – rather than promoting CSR as social activities or simply viewing it as an emerging issue in management. The findings on CSR frameworks and corporate policies argue for bottom up and multistakeholder approach in order to sustain corporate sustainability management. In line with EU objective for common reporting and guidelines on CSR, implications for European Commission, Member States and Regional/Local Governments are analysed.