Comparison of CSR Implementation in European Countries I.E. UK, Norway & Sweden

Comparison of CSR Implementation in European Countries I.E. UK, Norway & Sweden

Aleena Ahmed M.Phil, Kinnaird College for Women,LHR

Maham Nasir

M.Phil. Kinnaird College for Women, LHR

Madiha Shahid M.Phil Kinnaird College for Women, LHR

Dr. Fareeha Zafar – PhD University of Derby, England

Abstract

The aim of this paper is to present an overview of CSR implementation in the world. For this purpose the significance of corporate social responsibility is studied in various European countries namely United Kingdom, Sweden and Norway. Beginning with the analysis of the extent of CSR implementation in these three regions, a comparison between these three countries with respect to the national plans and CSR governing bodies, followed by challenges faced in terms of implementing the policies and guidelines of corporate social responsibility are studied. Towards the end, a different view of corporate social responsibility is also view with respect to institutions that wish to remain ethical with the CSR label. Conclusions depict positive implementation practices in the three European regions chosen.

Indexed Terms: Corporate Social Responsibility (CSR), CSR Europe, CSR Norway, CSR Sweden, CSR Implementation

1.0 Corporate Social Responsibility

Corporate Social Responsibility is subject to objectivism when one talks about defining it. Different organizations have given it different meanings, majority of which encompass a philanthropic model. This paper will take on CSR as

a system towards achieving better stakeholder management and greater accountability.

Defining Corporate Social Responsibility: A Systems Approach for Socially Responsible Capitalism, discusses the definition and implementation of CSR after contentious business, societal and academic debate, Smith (2011)[1]. Described in the most simplistic manner, Corporate Social Responsibility is a business system that brings about efficient production and wealth distribution amongst the stakeholders through the use of integrative ethical systems and feasible management practices. This definition brings forth certain key aspects that need to be brought to light i.e. stakeholders, integrative and feasible.

1.1 CSR: Main Components

For an organization, there may be countless internal and external stakeholders. It is the aim of CSR to work in favor of these stakeholders and lead an organization into taking actions that will bring about a positive impact on all those related directly or indirectly to the company. Some of the obvious stakeholders include employees, consumers, environment, community, government and shareholders, to name a few. The next important keyword in the definition is integrative. CSR aims to present companywide harmony in terms of establishing interrelated systems incorporated in the very core of the company that do not only work for the betterment of processes but also the goodwill of the company. The third keyword in the definition is

feasible that include continual, uninterrupted business practices and processes that help achieve ethical compliance.

Figure 1. Main Components of CSR

Source: Richard E. Smith (2011), Defining Corporate Social Responsibility: A Systems Approach for Socially Responsible Capitalism. University of Pennsylvania. Pp-12

1. Significance of CSR

   Incorporating CSR in the businesses leads to a number of advantages which includes:

   • Employee satisfaction

   • positive PR

   • satisfied customers

   • business opportunities

   • cost reduction

   • Long term business relations.

     However, many have proposed a number of disadvantages to CSR implementation including

   • higher cost mainly associated with conforming to environmental standards

   • unintended consequences- governmental regulations or any new products offerings that doesnt conform to the environmental standards

   • Enhanced inspection of the companys activities which the competitors might tap and use it against the company.

1. Institutions Providing CSR Platforms

   Institutions like BSR and CSR Europe are actively involved in establishing global networks with the aim of achieving sustainable growth while also positively impacting the society (CSR Europe, 2013)[2]. BSR is equipped with a network of over 250 companies with six offices spread across North America, Europe and Asia (Ascoli and Benzaken, 2009)[3]. CSR Europe is one of Europes leading CSR business networks that have over 37 National CSR institutions and 70 corporate members. With a platform that brings together over 5000 companies, CSR Europe uses a strategy similar to that of European Union Europe 2020. As shown in Figure 2, using social innovation, governance and accountability, CSR Europe aims to achieve sustainable, smart and inclusive growth.

   Europe 2020 is a growth strategy initiated by European Union for the decade. It aims at achieving high levels of social cohesion, productivity, employment and energy/climate protection with strategically set targets (Barroso, 2013)[4]. Specific targets with respect to CSR include energy efficiency increases by 20%, decrease in greenhouse emissions by 20% and decrease in social inclusion and poverty by of at least 20 million people (Europe 2020, 2013)[5].

2. CSR Implementation in World

   There is no major company or government that can rely on creating a strategy without realizing the need for corporate social responsibility. IBMs CSR Manager, Mark Wakefield describes how the company was involved in doing good long before CSR was conceptualized as a phenomenon. Due to its growing importance, effective corporate social responsibility has become a crucial element for any organization, may it be a public entity or a private institution, a for-profit establishment or a non-profit enterprise.

   1. CSR Implementation in United Kingdom

      United Kingdom of Britain and Northern Ireland is one of Europes biggest sovereign states. With a population of 63.23 million and a GDP of 2.435 trillion USD (World Bank, 2012), UK is experiencing increasing business growth rates. In places such as Harlow the number of companies in 2012 increased from 3782 in 2010 to 4260. This showed a positive growth rate of 6.2% (Time Burke BBC, 2013)[5]. Figure 1 shows the overall growth businesses in the UK are facing. A majority of areas namely Harlow, Newham and Luton are experiencing average to high growth which shows positive expansive opportunities. These existing businesses and companies cannot thrive in the booming atmosphere with just a strong goal-oriented strategy. With the increasing need for CSR, UK enterprises are moving towards achieving market leadership with the label of being socially responsible.

   2. UKs Corporate Responsibility Index

      The National Partner Organization of CSR Europe that is based in UK is the Business in the Community. It is the leading business movement set up in United Kingdom with respect to implementing CSR (BITC, 2013)[6]. Created in 1982, BITC has

      over 850 members that includes small companies to big multinationals and government agencies. The charity-led CSR organization deals with four areas, in order to help businesses achieve responsible performance. These include:

      • Community

      • Environment

      • Workplace

      • Marketplace

Each year, BITC develops a Corporate Responsibility Index that ranks companies based in the UK acording to their business practices. This index is UKs most in-depth and leading benchmarking index for corporate responsibility. Figure 3 shows Year 2012s CR index that states Veolia Environmental Services Plc as the most improved CSR Company and Dairy Crest Group Plc as the highest ranked new entrant. Companies that have currently achieved platinum plus and platinum status in the UK reach to a figure of 57. Companies in UK that are actively involved in CSR include Kingfisher, Unilever, Heineken UK, Marks & Spencer and J Sainsbury Plc,

including others. Since the BITCs CR Index inception in 2002, companies that have gained membership have risen greatly. Figure 4 shows the increase of companies and memberships from 2002 to 2007 from 32 to 51 (Hansen & Spitzeck, 2010)[7]. Currently the number of member companies has risen to 850.

1. CSR Implementation in Norway

   CSR is a comparatively newer phenomenon in Norway as compared to UK. One of Norways leading CSR networks is the Green Business Network Norway (CSR Norge, 2012)[8]. With membership of 40 companies, the Green Business Network Norway aims to:

   • CSR knowledge exchange between companies and government institutions

   • Promote use of new CSR efforts

   • Encourage organizations to incorporate CSR as a integral element of their value chain

   • Recognize institutions with a good corporate responsibility record

   • Administer the CSR Company of the Year award on an annual basis

1. Regulations and CSR Policies in Norway

   CSR Implementation in Norway focuses on transparency and ethical frameworks with respect to (A Guide to CSR in Europe, 2009)[9]:

   • Human rights

   • Labor standards

   • Working conditions

   • Environmental concerns

   • Combating corruption

     National Corporate Responsibility Index developed by MacGillivray, Sabapathy & Zadek (2003) in Responsible Competitiveness Index 2003 ranked countries on the basis of corporate governance, ethical business practices, progressive policies, involvement with civil society, environmental management and contribution to public finance. Norway was placed fourth amongst fifty countries with an overall weighted score of 74.9% (Figure 5).

2. Norwegian CSR Awards

   Currently institutions namely CSR Europe, Business in the Community and European Commission are engaged in hosting award ceremonies for acknowledging the company with the best CSR practices. In 2013, this ceremony was held in Oslo, Norway and companies namely UNIT4 Agresso and Coca Cola Enterprises Norway were recognized from small/medium company category and large company category respectively (European CSR Award Scheme, 2012)[10]. UNIT4 Agresso was presented the award for their project titled ERP System Agresso accessible for blind and partially sighted which provided employment to people with vision difficulties. Coca Cola Enterprises Norway received the award for their project titled Introduction of PlantBottle into the Norwegian economy which was made successful in partnership with Zero Emission Resource Organization.

   Figure 6 provides a list of 22 companies in Norway that are currently involved in CSR practices.

1. CSR Implementation in Sweden

   In Sweden, the leading network responsible for stimulating corporate social responsibility practices is CSR Sweden (CSR Europe, 2013)[11]. Established in 2004, it currently consists of 18 members. The business driven CSR network aims to:

   • Build company networks that would aid in CSR activities

   • Encourage local companies to indulge in healthy practices

   • Develop strong links with CSR Europe and maintain a diverse network

   • Offer practical CSR solutions to companies

   1. Main Actors in Sweden

      Apart from CSR Sweden that is a subdivision of CSR Europe; other CSR institutions responsible for implementation of CSR practices include Globalt Ansvar, Swedish Jobs and Society, Mistra, the Corporate Social Responsibility and Business Ethics Research Group and SuRe Sustainability Research Group (A Guide to CSR Europe, 2009)[12].

      Similar to Norway, Sweden is also ranked high when it comes to CSR. Figure 5 that shows the National Corporate Responsibility Index developed by MacGillivray, Sabapathy & Zadek (2003) in their paper Responsible Competitiveness Index 2003 ranks Sweden in third place with a total score of 77.1%. Sweden is preceded by countries, Finland and Switzerland. Companies namely Ikea, ABB Group and HM are amongst those who are highly accredited for practicing effective CSR. The main drivers in Sweden are similar to that of Norway. Issues pertaining to human rights, behavior of Swedish companies in the global marketplace, labor market and the climate crisis are the main concerns of the CSR institutions.

   2. The 2020 Strategy

      CSR Sweden along with CSR Europe and its partner organizations have developed a strategy that presents a worldly image after a decade. Initiated back in 2006 the 2020 Strategy has been created in partnership with Business Europe, European Commission and UEAPME. Its main aim is to unite to build markets that have a conscience (CSR Sweden, 2012)[13]. Figure 7 provides an overview of what this strategy is all about. A few activities that will be taken on in this initiative include (Enterprise 2020, 2009)[14]:

      • Creating coordinated communities and collaborative ventures that cover online and personal exchange, stakeholder engagement and joint projects on thematic issues

      • Encouraging cooperation and dialogue with numerous European Union institutions and contribution to the agendas of CSR Europe

      • Bringing stakeholders and businesses together to further shape the strategy in order to derive maximum benefits

        Key areas in the strategy that will be worked upon include:

      • Market transformations (sustainable external and internal markets)

      • Societal inclusion (social inclusion and people development)

      • Community wellbeing and health (improving living standards)

      • Transparency and trustworthiness

1. Comparative Analysis of European Countries with respect to CSR Implementation

   No country, organization or institution can undermine the importance of being responsible in todays world. Due to this the demand for corporate social responsibility has risen greatly and with this the need for creating standards for accountability has come forth as well. A few international accountability standards include:

   • Global Reporting Initiative aims at standardizing sustainability reports

   • The Institute of Social and Ethical Accountability keeps a check on a companys public reporting framework with respect to environmental, social and performance

   • ISO 14001 provides requirements for environmental policy establishments

   • SA8000 principles and guidelines for international human rights

2. Comparison With Respect to CSR Reporting

CSR Reporting differs amongst the European countries as the process is still voluntary and not mandatory. In 2002, the European Commission rejected the concept of mandatory CSR reporting (European white paper steers clear of regulation, 2002)[15]. However in 2005, EU required all of its public companies to adopt IAS (International Accounting Standards) with respect to creating public reports. Companies in Sweden and UK have shown considerable progress, taking on a more proactive approach. According to (SA8000 Certified Facilities, 2003)[16], out of 226 facilities that have been certified UK have grown from having 0 representative to 3. Furthermore (Organizations Using the Guidelines, 2003)[17] states that out of 164 CSR reports that are prepare by companies under the Global Reporting Initiative guidelines, 12 are made by Swedish companies while 28 are from UK.

4.1.1 Corporate Register Comparisons

Figure 8 in the appendix presents an image of the changing reporting trends in the European Nations. A comparison of over a decade shows a consistent change in reporting trend from 1992. Previously companies were more involved in environmental reporting. Over the years, the demand for sustainability reports that involves social, economic and environmental reporting and CSR reporting has replaced environmental reporting by over 60%.

Figure 9 depicts the regional spread of CSR practices. By far European countries are considered to be the most proactive ones in terms of taking initiatives. Amongst these the countries that top the list include United Kingdom, Italy, Sweden, Germany, Norway and France (Reporting output by year, by region, 2011)[18]. A clearer image is provided by Figure 10 in which UK surpasses all 19 countries it is compared with. Norway is placed in 16th place while Sweden lands somewhere in the middle in 11th place.

1. Case Study Comparisons

   There are three types of CSR policies. They were categorized into financial, legal, hybrid instruments, partnering and informational. These categories were then linked to the main CSR areas namely sustainable procurement, responsible investments and awareness. With the use of over 200 CSR policy instruments, public policies in Eastern Europe and Western Europe were compared. The study covered countries namely, Netherlands, France, Sweden, UK, Belgium, Hungary, Czech Republic, Ireland and Spain, including others. Results depicted that the Western European countries namely UK, France, Spain, Ireland and Portugal (also dubbed as the Scandinavian and Anglo-Saxon) were more actively involved in CSR practices than Central and Eastern European countries namely Sweden, Poland, Germany, Czech Republic and Norway. The study concluded with a wakeup call that was provided to the Central and Eastern European countries governments, Steurer, Martinuzzi & Margula (2011)[19].

   Corporate social responsibility implementation according to generations can be studied with respect to the maturity of civil society, economy, cooperation and politics. The first generation of CSR represents those countries that lack policies, competencies and

   instruments. Examples of countries that fall into the category of first generation include Egypt, Brazil, Poland and Mozambique. Second generation CSR represents countries with basic instruments and a few long standing policies with initial partnerships. Countries that were a part of this category include China, USA, South Africa, France and Germany. The third generation CSR consists of those countries that offer a large variety of CSR incentives, policies, practices and platforms. Countries that were a part of this group include UK and Sweden, Peters et al. (2007)[20].

   The national action plans and CSR strategies adopted by various countries of the world helped derive

   several conclusions. Four countries namely UK, Sweden, Spain and Finland successfully developed national corporate social responsibility supporting networks along with partnerships. The paper also concluded that apart from UK and Sweden; countries namely Germany, Netherlands, Denmark, Bulgaria and Belgium were amongst the few European states to have adopted as well as published action plans and CSR strategies. Furthermore, Central and Western European regions are said to be the leading regions in terms of CSR in Europe, Martinuzzi, Krumay & Pisano (2011)[21]. The following is further explained via Table 1:

   Table 1. CSR Country Comparisons

   Table 1 Source: André Martinuzzi, Barbara Krumay & Umberto Pisano (2011). Focus CSR: The New Communication of the EU Commission on CSR and National CSR Strategies and Action Plans. ESDN Quarterly Reports. Pp 38-39

2. Tabular Comparisons of Sweden, UK & Norway

   In this section, countries understudy with published national plan of actions and their documents will be compared in tabular formations. These tables will also explain the public CSR policies these documents have mentioned with respect to integration of CSR.

   1. Sweden

      Table 2. Sweden

      Country	Sweden
      Document Title	Swedish Partnership for Global Responsibility
      Website	http://www.regeringen.se/sb/d/2657/a/180442
      Responsible Institution	Government office
      Publication Date	2002
      Policy Instruments	Command- and-control instruments Feedback mechanisms (impact assessments, evaluation, monitoring)
      Governance Structures	–

      • Laws, regulations Voluntary instruments

      • Awards Information based

      • Promote CSR, role model

      • Reporting guidelines Networks

      • Globalt Ansvar (partnership)

      Sweden aims to adopt multi-factorial ways to adopt CSR. This involves:

      • Partnership and reliance on UN and EU guidelines

      • Document published in 2005 titled What do we know about CSR?

• In 2005, Swedish Ministry of Foreign Affairs published CSR and Business Law

• In 2008 the Annual Report of State-Owned Companies was published

• Guidelines for External Reporting by State- Owned Companies provides details reporting requirements.

1. United Kingdom

   Table 3. United Kingdom

   Country	UK
   Title	2009 Corporate Responsibility Report
   Document link	http://www.bis.gov.uk/files/file50312.pdf
   Responsible Institution	Minister of State, Department for Business, Enterprise and Regulatory Reform
   Publication Date	2008
   Policy Instruments	Command- and-control instruments Economic/market based or public financing

   • Standardization

   • Socially Responsible Investment (SRI) Information based

   • Promote CSR, support business events Feedback mechanisms (impact assessments, evaluation, monitoring)

   • Reporting guidelines Hybrid Instruments

   • Framework

   	Networks
   Governance Structures	Horizontal integration

   • Partnerships between Government and third sector

   • Council on Social Action

2. Norway

   Table 4. Norway

   Country	Norway
   Title	Corporate social responsibility in a global economy Report No. 10 (2008-2009)
   Document Link	http://www.regjeringen.no/pages/2203320/PDFS/STM200820090010000EN_PDFS.pdf
   Responsible Institution	Norwegian Ministry of Foreign Affairs
   Publication Date	2009
   Policy Instruments	Command- and-control instruments Feedback mechanisms (impact assessments, evaluation, monitoring) Hybrid Instruments – Ethical Guidelines, Framework for the Management of State Ownership; Governments Ownership Policy, Networks – Centers to of expertise to support purchaser networks
   Governance Structure	Vertical integration Stakeholder management in implementation Indicators and monitoring mechanisms

   • <>Laws, regulations Economic/market based or public financing

   • Pension fund, tax havens Voluntary instruments

   • Voluntary partnerships Information based

   • Information and guidance

   • Evaluation of companies, monitoring body (ombudsman)

   • Consultation with stakeholders, cooperation with other actors Horizontal integration

   • Bilateral cooperation

   • Expert platforms

   • Grievance and monitoring mechanisms Evaluation review – Official report

   Source for Tables: André Martinuzzi, Barbara Krumay & Umberto Pisano (2011). Focus CSR: The New Communication of the EU Commission on CSR and National CSR Strategies and Action Plans. ESDN Quarterly Reports. Pp 40-55

1. A Different Side to CSR Refusing To Be Accountable

Looking at a different side to corporate social responsibility, Bizzarri (2013)[22], while CSR is becoming increasingly important in certain parts of the world, in others such as Germany, business lobbies are pushing for the freedom for voluntary reporting. Furthermore industry pressure is weakening European Commissions newest proposal on CSR to the extent that the author states its leaning towards being meaningless. Just a small number of

companies i.e. 0.3% are being affected by the new regulations and reporting policies mentioned in the proposal. Figure 11 of the appendix shows a pictorial representation of the number of companies being affected.

1. Challenges and Opportunities of CSR Implementation

2. Challenges

   Cooperate social reasonability is a multidimensional phenomena, and is comprised of complex relationships between all stakeholder and the organization. The balance of this relationship is critical to the success of any CSR program. One of the biggest challenges that European countries face regarding CSR is fragile relationship. Organizations within these countries find it increasingly difficult to cater to all stakeholders, customers, and employees needs, also to satisfy the increasing number of activists, NGOs and international regulators. Challenges in CSR in terms of leadership are the most common. Developing a leader who is able to take different values and converge them to a common vision, who can in actuality care for others and serve them will allow effective CSR implementation, Amato, Henderson and Florence (2009)[23]. Other issues pointed out in the paper are:

   • The business image

   • The legal background

   • The job market situation

   • The corruption and correlates of economic stagnation and social decline

   • The socialist association

   • The CSR rhetoric

The role of the government in shaping CSR policies is critical to a country. The government plays a vital role in the formation and the implantation of these policies and has a complex relationship with the civil society and businesses. The issue lies with the government coining strategies, which help implement CSR policies. The government needs to coin strategies and manage the complex relationship between all these factors and the government.

1. Challenges in UK

   One of the main challenges is related to understanding in the business community that CSR is not philanthropy, but responsible business practices. There is no single agreed definition of CSR and its objectives, which is leading to a complex problem in UK and the extent to which government has a role to play in this agenda (Ward and Smith, 2006)[24].

2. Challenges in Sweden

   The main challenges in Sweden are the need for innovation and entrepreneurship. Climate changes and demographic changes are also a major problem in the country.

3. Challenges in Norway

Norways main challenge is the reduction of green house gas omissions; the countrys CO2 emission has continually increased from 1990-2008[25].

5.2 Future of CSR

CSR practices have been given top priority in European countries, the governments play a vital role in implementation of these policies and companies comply, consumers today are becoming more and more aware of their rights and their responsibilities towards the environment. CSR practices will likely grow and flourish in the future, many small organizations are also taking up the practices and it helps them create a competitive edge. The future looks bright for organization taking up green and responsible practices.

6.0Conclusive Remarks

The research conducted has presented the author with positive results with respect to CSR implementation in the chosen European countries. Increasing CSR awareness and fair amount of governments role in

these organizations have led to successful implementation of ethical policies. However, this doesnt mean that the phenomenon has been perfected. The challenges stated above still need immediate attention and massive growth opportunities that havent been catered to need to be made use of. CSR Implementation though at its forefront in majority of the European countries as compared to the rest of the world, still needs to be made a worldwide phenomenon. Such a task cannot be achieved in isolation. Countries need to work in harmony and create universal platforms that will help implement effective CSR practices on a worldwide level.

The study also aims to present useful material for further research as trends and dynamism of the world we live in is at its peak. Using these improvements, further research can be developed to make more meaningful comparison and throw light on gaps that may be present in terms of CSR implementation.

A question here remains whether the European Parliament will stand up to German oppositions or will it water down its proposal to accommodate the demands of voluntary reporting freedom. The current CSR proposal by the European Commission fails to present any meaningful reporting progress and shows the influence Germany as a country has in EUs decision making.

Appendix

Figure 1

Figure 2

Figure 3

Figure 4

Figure 5

Figure 6

Anti-Corruption Resource Centre Business for Peace Foundation CMI: Michelsen Institute

Confederation of Norwegian Business and Industry DNV – Det Norske Veritas

Extractive Industries Transparency Initiative Fafo Institute for Applied Social Science FIOH (Norway)

Green Business Network Norway InSpire Group

Norges Bank Investment Management Norway: Government Pension Fund – Global Norway: Ministry of Finance

Norway: Ministry of Foreign Affairs Norway: Ministry of Trade and Industry Norway: Statoil Group

Norwegian Accounting Standards Board Norwegian Corporate Governance Board Oslo Stock Exchange

PRIO: International Peace Research Institute Storebrand Investments

Sustainable Value Creation Initiative (Norway)

Figure 7

Figure 8

Figure 9

Figure 10

Figure 11

Acknowledgement

The authors of this paper thank Dr. F. Zafar (University of Derby, England) for her continuous support and guidance without whom this paper wouldnt have been finished. Dr.

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