Syllabus
• Lecture # 1
– CSR : Why NOW and where it comes from
– Critics and beyond the critics
• Lecture # 2
– CSR principles
– Responsibilities towards whom and about what
• Lecture # 3
– The 7 areas of responsibilities
– 2 hours of lecture and 2 hours of tutorials
Syllabus
• Lecture # 4
– Evaluation by third parties
– Reporting on CSR
• Lecture # 5
– Social and environmental accounting
– Universal accounting
• Lecture # 6
– State-of-the-art
– Outlook
Recognizing social responsibility
In addressing its social responsibility an
organization should understand three relationships:
1. Between the organization
and society;
2. Between the organization
and its stakeholders; and
3. Between the stakeholders
and society
The SR deeply commits the company to the relationship of with its stakeholders
Ecosysmis – [email protected]
Corporation
Stakeholders
Dialogue
Society and the
environnement
Practices
contributing to
Sustainability
7 core SR questions
Fair operating
practicesEnvironment
Labour
practices
Human
rights
Consumer
issues
Community
involvement
Principles
6
CSR principles (ISO 26000)
Transparency
Ethical behaviour
Respect for stakeholders
interests
Respect for the rule of law
Respect for international
norms of behaviour
Respect for human rights
Accoutnability
7 core questions
1. Governance
2. Environment
3. Fair practices
4. Relations to the Consumers
5. Social relations and conditions of work
6. Human Rights
7. Communities and territories
What is governance ?
• "Governance is the system by which an
organization makes and implements decisions in
order to achieve its objectives“
ISO 26000
Governance
• „This is:
– Formal mechanisms for decision making and
stakeholder participation,
– Rules relating to the composition of decision-
making and the balance of interests represented
– Informal mechanisms that create and maintain a
culture specific to an organization.
• The informal dimension is closely related to the
involvement and leadership behavior.‟
What a governance must imply ?
• 1. Principles, vision and values
• 2. Strategic approach and objectives: integration
planning and deployment of the SR
• 3. Deployment of SR
• 4. Performance monitoring
• 5. Improving the organization
• 6. Principle of accountability
• 7. Relationship with stakeholders
• 8. Compliance with Laws
7 core questions
1. Governance
2. Environment
3. Fair practices
4. Relations to the Consumers
5. Social relations and conditions of work
6. Human Rights
7. Communities and territories
Principles related to environmental issues
• Environmental responsibility
– Control and limit its negative impacts on the entire biosphere
• Precautionary principle
– Prevent environmental damage in the absence of knowledge about
the consequences of one‟s actions
– French law states that “ the absence of certainty, taking into
account scientific and technical knowledge at the time,
should not delay the adoption of effective and proportionate
measures to prevent the risk of serious and irreversible
damage to the environment at a economically acceptable
cost ”
Examples: • …
• …
Titre de la présentation - Date
Principles related to environmental issues
• Management of environmental risk
– Systematically evaluate the impact of the organization on the
environment in order to limit the impact• Put in place a management scheme
• Standard ISO 14000
• ‘Polluter pays’ principle
– Bear the costs of negative impacts and prevention prefer to
limit the consequences of the activities of the organization
– Examples: Carbon Cap and trade scheme in the EU• Large emitters of carbon dioxide must pay in proportion to their
emissions
• Hardware makers must pay for the recovery of the end-of-life of their
products
Titre de la présentation - Date
Core subject: The environment
• Issue 1: Prevention of pollution
• Issue 2: Sustainable resource use
• Issue 3: Climate change mitigation and
adaptation
• Issue 4: Protection of the environment,
biodiversity and restoration of natural habitats
Core subject: The environment
• Issue 1: Prevention of pollution
• Issue 2: Sustainable resource use
• Issue 3: Climate change mitigation and
adaptation
• Issue 4: Protection of the environment,
biodiversity and restoration of natural habitats
What is pollution?
Pollution
Air
Soil
Water
Damage on living creatures: Plants, micro-organisms, animals, human
beings
Extraction Transportation ProductionConsumption
/ Use of serviceEnd-of-lifeRetail
18
Different aspects of pollution
Littering
Light
Noise
Temperature
Radioactivity
Vision
Pollution
Air pollution / Soil pollution
• Release of chemicals and particulates into the
atmosphere
• Common gaseous pollutants include carbon
monoxide, sulfur dioxide, chlorofluorocarbons
(CFCs) and nitrogen oxides produced by industry
and motor vehicles
• Soil contamination:
– Chemicals released by spill or underground
leakage (hydrocarbons, heavy metals,…)
– Radioactive materials…
Water / Sea pollution
• Discharge of wastewater from commercial and
industrial waste (intentionally or spills) into
surface waters
• Discharges of untreated domestic sewage, and
chemical contaminants, such as chlorine, from
treated sewage
• Release of waste and contaminants into surface
runoff flowing to surface waters
• Waste disposal and leaching into groundwater
• Eutrophisation and [email protected]
Means of pollution
• Radioactive contamination:
– Resulting from activities in atomic physics
• Thermal pollution:
– Temperature change in natural water bodies
caused by human influence
• Visual pollution:
– Overhead power lines, motorway billboards…
Means of pollution
• Light pollution:
– light trespass, over-illumination and astronomical
interference
• Littering:
– the criminal throwing of inappropriate man-made
objects, unremoved, onto public and private
properties
• Noise pollution:
– roadway noise, aircraft noise, industrial noise as
well as high-intensity sonar
24
Total emission
in Mt of CO2
1,70,8
58 Mt CO2
Reducing freight transportation emissions partly
forces to shift to alternative modes to road
Share in the transport of goods in T.km
11 % 2 % 87 %
Fluvial
Autre
Ferroviaire
Autre
Emission of CO2 / t.km
10 to 75 g15 to 150 g
30 to 300 g
Train Sea / River Road
How to prevent pollution ? Example of Transportation
Core subject: The environment
• Issue 1: Prevention of pollution
• Issue 2: Sustainable resource use
• Issue 3: Climate change mitigation and
adaptation
• Issue 4: Protection of the environment,
biodiversity and restoration of natural habitats
Source : SOeS, 2011
Decoupling growth from material consumption has begun in France...
Material consumption
Million tons per year
Continuing exponential
growth in resource
consumption of 3.5% per
year will result in a total
depletion of resources in
a few decades
Annual growth of
3.5% for 50 years
•Oil
•Iron
•Coal
•Copper
•…
The growing needs of mineral or fossil resources leads inevitably to tensions
Evolution of the world car market size
Civil flights ought also to double,
rising from 26 million up to 50
million flights by 2030
(source OACI)
Transport (persons and goods) makes up over 60% of current oil use
IEA intermediary scenario (International Energy Agency)
+100 %
Energy demand will continue to soar
World oil production is expected to grow by 20% until 2035
+20 %
IEA intermediary scenario (International Energy Agency)
Dramatic oil price increase is a sure bet for all prospects
Supply growth of depleting oil fields is outpaced by the demand increase
World consumption of fossil fuels with a 3% yearly increase rate
2000 2015 2050 2088
800
2030 2070
4000Proven and estimated resources
Proven world resources
Accrued consumption since 2000
Yearly consumption
With the average 3%
growth rate
observed for the
last 60 years, ALL
reserves fossil
resources of energy
(oil, gas and coal),
depleted around
2045
Considering proven AND estimated resources, 4000 Gtep (maximum
estimate), the depletion ought to occur by 2090
Discovered fossil fuels will fully be depleted by 2045
Source: Manicore, 2011
Water: Preserve a scarce resource
• The water is renewable only to
a limited rate
• The extraction is now faster
than replenishment
• Contamination by the use of
toxic products (agriculture ->
manure)
• Drop of water ...
– The shortage is expected to increase by
20% due to global warming
• ... With a rapidly rising demand
– Within 20 years, 30% decrease in average
water available per person worldwide
Persons8%
Agriculture
69%
Industry
23%
Freshwater withdrawals
Freshwater scarcity
33
Short time ahead
« In less than 25 years, between 3 and 7 billion
people live in areas where they will not drink their
thirst, to cook and to ensure basic hygiene »
Source : United Nations
Sustainable water management
• Water: Refrain from using non-renewable fossil
aquifers
• Don‟t pollute water when taking it from its source
• Mind to share the use with others and handle water
in away that does not inconvenience their use
• Restrict your take to your needs and increase the
use efficiency
• Return to Nature materials that can rapidly mingle
into it
Water: Preserve a scarce resource
• Use of fossil aquifers can be a dead end
• Choice of grain: No corn in dry areas !
• More efficient irrigation
– DrIp
– Periodic stops at major heat
• Cleaning up of wastewater before
reintroduction into natural habitats
36Titre de la présentation - Date
Incineration - Disposal(Burying)
Energy recovery (incineration / methanation)
Recycling
and biological recovery
Re-use
Preventing
Reduction
Sustainable
NON
sustainable
Material consumption
Each person in France throws away
about 390 KG of scum per year in 2011
PackagingTotal of scum
45 %
34 %
21 %
22%
79 %29 %
37 %
63 %
Source : Ademe, EcoEmballage
6 %
Scum recovery must improve tremendously
37Titre de la présentation - Date
Disposal(burying)
Energy recovery(incineration)
Recycling
Reuse
Repair
Preventing
Reduction
Eco-
friendliest
Least eco-
friendly
Raw mat. ScumProducts
Raw
material
Products
By-products
Recycling
End of lifeRaw
material
Material
consumption
Linear
management
Sober
management
Circular
management
Saving the natural resources leads to a circular and sober management
38
Plastics
Solvents
Resins
Synthetic fibres
Detergents
Plasticizers
Elastomer
Adhesives
Polyester
Nylon
Pharmaceuticals
Cosmetics
Fertilizer
Version de travail
MedicinesPesticides and fertilizers
Household products
The non-energy uses of oil are ubiquitous
Core subject: The environment
• Issue 1: Prevention of pollution
• Issue 2: Sustainable resource use
• Issue 3: Climate change mitigation and adaptation
• Issue 4: Protection of the environment,
biodiversity and restoration of natural habitats
42
Mitigate and adapt
Reduce GHG emissions
- EU Goal: Reduction de 20% en 2020, base 1990
- Séquestration du CO2
- Phasing carbon energy in favor of other energy sources (wind, solar ...)
Carbonoffseting
-Reforestation, eg, for the purpose of absorbing CO2
Adapt
Mitigate
Agriculture - Choose new species
- Change the agricultural calendar
- Modify irrigation
Tourism - Convert 50% of ski resorts
Fresh water - Investing in water efficiency
- Store, divert rivers
Health - Anticipate extreme weather
- Controlling disease vectors
- Provide health plans
Power - Build cooling capacity
- Adapt insulation systems
- Enact new construction rules
7 core questions
1. Governance
2. Environment
3. Fair operating practices
4. Relations to the Consumers
5. Social relations and conditions of work
6. Human Rights
7. Communities and territories
• Integrity
• Honesty between the organization and other
organizations
Principles related to the issue of fair practices
Titre de la présentation - Date
These principles focus on the relationships between
organizations and for those working in other organizations
Core subject: Fair operating practices
• Issue 1: Anti-corruption
• Issue 2: Responsible political involvement
• Issue 3: Fair competition
• Issue 4: Promoting social responsibility in the
value chain
• Issue 5: Respect for property rights
7 core questions
1. Governance
2. Environment
3. Fair practices
4. Relations to the Consumers
5. Social relations and conditions of work
6. Human Rights
7. Communities and territories
Principles related to consumer issues
• Rights of access to essential goods and services
• Consumer protection with respect to goods and
services used by consumers
• Choice of products in a range of quality and
competitive prices
• Freedom to express the interests of its consumption
in the development of products and services
• Repair any discrepancies products and services
adequate compensation
• Be informed about the products and services
provided by organizations
Titre de la présentation - Date
Principles related to consumer issues
• Be aware of the use of products and services and
opportunities to react in relation to products and
services
• Respect the environment in a sustainable and
precautionary principle
• Respect the right to privacy of consumers
• Promote gender equality
• Search for a Universal Design
These principles are guided by the UN principles
for the protection of consumers
51
Drawbacks of Retrofitting
• Each retrofit solves
only one local problem
• Retrofitting can be
costly
• Many retrofits are
UGLY!
Core subject: Consumer issues
• Issue 1: Fair marketing, factual and unbiased
information and fair contractual practices
• Issue 2: Protecting consumers' health and safety
• Issue 3: Sustainable consumption
• Issue 4: Consumer service, support, and complaint
and dispute resolution
• Issue 5: Consumer data protection and privacy
• Issue 6: Access to essential services
• Issue 7: Education and awareness
Universal Design
• Ramps
• Curb Cuts
• Electric Doors
• Captions on Television
• Easy Grip Tools
7 core questions
1. Governance
2. Environment
3. Fair practices
4. Relations to the Consumers
5. Social relations and conditions of work
6. Human Rights
7. Communities and territories
Core subject: Labour practices
• Issue 1 : Employment and employment
relationships
• Issue 2 : Conditions of work and social
protection
• Issue 3 : Social dialogue
• Issue 4 : Health and safety at work
• Issue 5 : Human development and training in the
workplace
7 core questions
1. Governance
2. Environment
3. Fair practices
4. Relations to the Consumers
5. Social relations and conditions of work
6. Human Rights
7. Communities and territories
Principles of Human Rights
• Natural
• Universality
• Interdependence and indivisibility
• Equality and non-discrimination
Core subject: Human rights
• Issue 1: Due diligence
• Issue 2: Human rights risk situations
• Issue 3: Avoidance of complicity
• Issue 4: Resolving grievances
• Issue 5: Discrimination and vulnerable groups
• Issue 6: Civil and political rights
• Issue 7: Economic, social and cultural rights
• Issue 8: Fundamental principles and rights at work
Articles of the bill of Human Rights
• Article 1
– All human beings are born free and equal in dignity and rights. They are endowed with reason and
conscience and should act towards one another in a spirit of brotherhood
• Article 2
– Everyone is entitled to all the rights and freedoms set forth in this Declaration, without distinction of
any kind, such as race, colour, sex, language, religion, political or other opinion, national or social
origin, property, birth or other status.
Furthermore, no distinction shall be made on the basis of the political, jurisdictional or international
status of the country or territory to which a person belongs, whether it be independent, trust, non-
self-governing or under any other limitation of sovereignty
• Article 3
– Everyone has the right to life, liberty and security of person
• Article 4
– No one shall be held in slavery or servitude; slavery and the slave trade shall be prohibited in all
their forms
• Article 5
– No one shall be subjected to torture or to cruelty, inhuman or degrading treatment or punishment
Articles of the bill of Human Rights
• Article 6
– Everyone has the right to recognition everywhere as a person before the law
• Article 7
– All are equal before the law and are entitled without any discrimination to equal protection of the
law. All are entitled to equal protection against any discrimination in violation of this Declaration and
against any incitement to such discrimination
• Article 8
– Everyone has the right to an effective remedy by the competent national tribunals for acts violating
the fundamental rights granted him by the constitution or by law
• Article 9
– No one shall be subjected to arbitrary arrest, detention or exile
• Article 10
– Everyone is entitled in full equality to a fair and public hearing by an independent and impartial
tribunal, in the determination of his rights and obligations and of any criminal charge against him
Articles of the bill of Human Rights
• Article 11
– (1) Everyone charged with a penal offence has the right to be presumed innocent until proved guilty
according to law in a public trial at which he has had all the guarantees necessary for his defence
– (2) No one shall be held guilty of any penal offence on account of any act or omission which did not
constitute a penal offence, under national or international law, at the time when it was committed. Nor shall a
heavier penalty be imposed than the one that was applicable at the time the penal offence was committed.
• Article 12
– No one shall be subjected to arbitrary interference with his privacy, family, home or correspondence, nor to
attacks upon his honor and reputation. Everyone has the right to the protection of the law against such
interference or attacks
• Article 13
– (1) Everyone has the right to freedom of movement and residence within the borders of each state. (2)
Everyone has the right to leave any country, including his own, and to return to his country
• Article 14
– (1) Everyone has the right to seek and to enjoy in other countries asylum from persecution. (2) This right
may not be invoked in the case of prosecutions genuinely arising from non-political crimes or from acts
contrary to the purposes and principles of the United Nations
Articles of the bill of Human Rights
• Article 15
– (1) Everyone has the right to a nationality. (2) No one shall be arbitrarily deprived of his nationality nor
denied the right to change his nationality.
• Article 16
– (1) Men and women of full age, without any limitation due to race, nationality or religion, have the right to
marry and to found a family. They are entitled to equal rights as to marriage, during marriage and at its
dissolution. (2) Marriage shall be entered into only with the free and full consent of the intending spouses. (3)
The family is the natural and fundamental group unit of society and is entitled to protection by society and the
State.
• Article 17
– (1) Everyone has the right to own property alone as well as in association with others.
– (2) No one shall be arbitrarily deprived of his property.
• Article 18
– Everyone has the right to freedom of thought, conscience and religion; this right includes freedom to change
his religion or belief, and freedom, either alone or in community with others and in public or private, to
manifest his religion or belief in teaching, practice, worship and observance
Articles of the bill of Human Rights
• Article 19
– Everyone has the right to freedom of opinion and expression; this right includes freedom to hold opinions
without interference and to seek, receive and impart information and ideas through any media and
regardless of frontiers
• Article 20
– (1) Everyone has the right to freedom of peaceful assembly and association
– (2) No one may be compelled to belong to an association
• Article 21
– (1) Everyone has the right to take part in the government of his country, directly or through freely chosen
representatives
– (2) Everyone has the right of equal access to public service in his country
– (3) The will of the people shall be the basis of the authority of government; this will shall be expressed in
periodic and genuine elections which shall be by universal and equal suffrage and shall be held by secret
vote or by equivalent free voting procedures
• Article 22
– Everyone, as a member of society, has the right to social security and is entitled to realization, through
national effort and international co-operation and in accordance with the organization and resources of each
State, of the economic, social and cultural rights indispensable for his dignity and the free development of his
personality
Articles of the bill of Human Rights
• Article 23
– (1) Everyone has the right to work, to free choice of employment, to just and favorable conditions of work
and to protection against unemployment
– (2) Everyone, without any discrimination, has the right to equal pay for equal work
– (3) Everyone who works has the right to just and favorable remuneration ensuring for himself and his family
an existence worthy of human dignity, and supplemented, if necessary, by other means of social protection
– (4) Everyone has the right to form and to join trade unions for the protection of his interests
• Article 24
– Everyone has the right to rest and leisure, including reasonable limitation of working hours and periodic
holidays with pay
• Article 25
– (1) Everyone has the right to a standard of living adequate for the health and well-being of himself and of his
family, including food, clothing, housing and medical care and necessary social services, and the right to
security in the event of unemployment, sickness, disability, widowhood, old age or other lack of livelihood in
circumstances beyond his control
– (2) Motherhood and childhood are entitled to special care and assistance. All children, whether born in or out
of wedlock, shall enjoy the same social protection
Articles of the bill of Human Rights
• Article 26
– (1) Everyone has the right to education. Education shall be free, at least in the elementary and fundamental
stages. Elementary education shall be compulsory. Technical and professional education shall be made
generally available and higher education shall be equally accessible to all on the basis of merit.
– (2) Education shall be directed to the full development of the human personality and to the strengthening of
respect for human rights and fundamental freedoms. It shall promote understanding, tolerance and
friendship among all nations, racial or religious groups, and shall further the activities of the United Nations
for the maintenance of peace.
– (3) Parents have a prior right to choose the kind of education that shall be given to their children
• Article 27
– (1) Everyone has the right to freely participate in the cultural life of the community, to enjoy the arts and to
share in scientific advancement and its benefits
– (2) Everyone has the right to the protection of the moral and material interests resulting from any scientific,
literary or artistic production of which he is the author
Articles of the bill of Human Rights
• Article 28
– Everyone is entitled to a social and international order in which the rights and freedoms set forth in this
Declaration can be fully realized
• Article 29
– (1) Everyone has duties to the community in which alone the free and full development of his personality is
possible
– (2) In the exercise of his rights and freedoms, everyone shall be subject only to such limitations as are
determined by law solely for the purpose of securing due recognition and respect for the rights and freedoms
of others and of meeting the just requirements of morality, public order and the general welfare in a
democratic society
– (3) These rights and freedoms may in no case be exercised contrary to the purposes and principles of the
United Nations
• Article 30
– Nothing in this Declaration may be interpreted as implying for any State, group or person any right to engage
in any activity or to perform any act aimed at the destruction of any of the rights and freedoms set forth
herein
7 core questions
1. Governance
2. Environment
3. Fair practices
4. Relations to the Consumers
5. Social relations and conditions of work
6. Human Rights
7. Communities and territories
• Recognition of the value of community
• Awareness of mutual enrichment
• Knowledge of issues specific to these territories / communities
• Identification and assessment of impacts of the organization
• Will to contribute to the development of the territories
• Definition of investments they want to achieve and can
participate in the creation of wealth and income
• Will to initiate and / or to participate in the development of
projects supporting the development of communities
Titre de la présentation - Date
Principles of accountability to communities
Core subject: Community involvement and development
• Issue 1: Community involvement
• Issue 2: Education and culture
• Issue 3: Employment creation and skills
development
• Issue 4: Technology development and access
• Issue 5: Wealth and income creation
• Issue 6: Health
• Issue 7: Social investment
72Titre de la présentation - Date
How efficient is the company on
each and every Area of Actions?
What is the strategic importance
of the AA?
Who are the stakeholders involved in
each of the Areas of Actions?
•Self-assessment questionnaire
•Comparison with the state of the art
sector and global
•How important is our impact?
•How critical are the risks?
•What are the economic opportunities
associated?
•How strong are the expectations of my
stakeholders?
•Which are the expectations / needs of my
stakeholders?
•How important are these stakeholders on
that particular Are of Actions ?
Imp
ort
ance
Performance
1 2 3 4 5
1
2
3
4
5 Key areas
of actionAA to
watch
Long-term AA
AA
short-
medium
terms
Priorisations of the areas
of action
The dialogue with the stakeholders must help set priorities to the actions
Titre de la présentation - Date
End of Lecture