The document discusses corporate social responsibility (CSR) and integrated reporting. It provides diagrams showing the different stakeholders involved in CSR, including corporations, governments, non-governmental organizations (NGOs), employees, and consumers. It also categorizes different types of CSR activities and responsibilities. The document emphasizes that social responsibility is about acting to build trust with stakeholders. It analyzes the different roles of international, umbrella, and grassroots NGOs. Finally, it presents a 4D framework for CSR that includes being ethical, sustainable, accountable, and transparent.

1. CSR 4D
Paula Apreutesei
Business Strategy Consulting
www.debit.ro
Copyright 2011 paula@apreutesei.ro 1

2. CSR: who is talking about what
Societal
Aspiration
Responsible
Corporations
NGOs
Government
Institutions
Mandatory
People
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3. Integrated Reporting
Source: http://www.theiirc.org/the-integrated-
reporting-discussion-paper/
The percentage of market value represented by physical and financial assets versus intangible
factors, some of which are explained within financial statements, but many of which are not.

4. Central themes
Business model & value creation
Source: http://www.theiirc.org/the-integrated-reporting-discussion-
paper/
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5. CSR: responsibilities and aspirations
Responsible Aspirations
Corporate Social
Cause Promotions
Marketing
Social
Cause Related
Responsibility
Marketing
Business Practices
Community Corporate
Volunteering Philanthropy
Note: The six CSR categories are defined in the book Corporate Social
Responsibility: Doing the Most Good for Your Company and Your
Cause, Philip Kotler, Nancy Lee, 2005
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6. Stakeholders 4D
Consumers Employees Corporations Governments NGOs
• Trust • Security
• Safety • Vision • Integrity
• Trust • Accountability
• Authenticity • Trust • Trust
• Integrity • Transparency
• Quality • Sustainability • Capacity
• Recognition • Trust
• Profit • Neutrality
• Growth
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7. Stakeholders 4D
Consumers Employees Corporations Governments NGOs
• Trust • Security
• Vision
• Accountability
• Integrity
• Safety • Trust • Trust • Transparency • Trust
• Authenticity
• Quality
• Integrity
• Recognition
• Sustainability • Trust • Capacity
• Profit • Neutrality
• Growth
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8. Social Responsibility is
Acting to win trust
Consumers acting is buying products from companies they trust.
Employees acting is giving their insights and ideas to companies they trust.
Governments acting is partnering with companies they trust.
NGOs acting is associating with companies they trust.
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9. Social Responsibility is
Acting to win trust
Consumers acting is buying for causes promoted for NGOs they trust.
Employees acting is volunteer for projects promoted by NGOs they trust.
Governments acting is partnering with NGOs they trust.
Companies acting is associating with NGOs they trust.
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10. Social Responsibility is
Acting to win trust
Consumers acting is voting Governments they trust.
Employees acting is supporting policies from Governments they trust.
Companies acting is partnering with Governments they trust.
NGOs acting is validating strategies of the Government they trust.
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11. NGOs in CSR
International NGOs
(like Crucea Rosie, Salvati Copiii)
• UN global Compact principles
Large Private Foundations ( like
Bill&Melinda Gates, Soros)
• Addressing global societal issues
Umbrella NGOs
• Set by Multinational companies to run
their CSR strategy
Grassroots NGOs
• Projects based on local communities needs
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12. CSR 4D
4D Ethical Sustainable Accountable Transparent
Companies Sign code of Strategic Social Standard-
conduct, projects Innovation based
NGOs non- Capacity Social reporting
negotiable Building impact
principles
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