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International Management 375 Seminar 2

Research Paper Group E

Describe and analyse the corporate social responsibility 'position' of an
international company or organisation. (Hint: you must be able to access adequate
information in relation to your chosen company or organisation).


Recent corporate scandals and increasingly international context have raised

important issues on the roles and responsibilities of organizations (Brammer, Williams
and Zinkin, 2004). Hence, contemporary views on corporation’s performance are not
only measured by traditional metrics of assets, liabilities, profit and losses, but are
also measured by their environmental and social performances, and their dedication to
social justice (Phillips, 2006). Therefore, a corporation should be able to “do well by
doing good” (Falck and Heblich, 2007); making profits while making the world a
better place. PricewaterhouseCoopers recently published a survey of 140 U.S.
corporations, arguing that companies that ignore environmental and social
performances, social justice and profit and losses are courting disaster (Cheney,

In order for an organization to be competitive in this ever-changing business

environment, one has to go beyond rather than just maximizing of profit and assets for
the stakeholder. Consumers nowadays are more conscious on what the corporate has
in return for the public rather than just focusing on the quality and prices it products.
Hence, Corporate Social Responsibility (CSR) is now in the spotlight of the business
world as being viewed by the consumers. Corporations today are expected to be more
active and participate in addressing the social problems of its home countries or other
countries in the world. Many famous international companies such as The Body Shop,
Mark & Spencer, Genting Holding and others has started many programs to
emphasize more on the concepts of CSR.

Although CSR seems to benefit the society and those involved, however, many critics
have argue that CSR is just simply a distractive propaganda could mislead and waste
company’s resources. Thus this report is to focus, discuss and analyse the impact of
CSR position of an organization on the society today.

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2.0Corporate Social Responsibility

2.1 Corporate Social Responsibility Defined

Corporate Social Responsibility (CSR) refers to an ongoing commitment by

businesses to behave ethically and contribute to its economic, social and environment
development while demonstrating respect for its stakeholders, including investors,
customers, employees, business partners, local community, the environment and the
society (Focusing on the Triple Bottom Line, 2005). In short, CSR marries the
concepts of global citizenship with environmental stewardship and sustainable
development (Batabyal, 2005). CSR also coincides with business ethics; both seek to
guide corporations to do good and do the right thing rather than executing undesirable
decisions that are influencing or to be influenced by the organizations operations
(McDonald, 2007). The recent focus on CSR internationally is the result of
corporation fraud cases such as Enron, Barings and Parmalat. Governments have set
strict rules, governing the business ethics of corporations and requiring all listed
corporations to provide a CSR report annually. Thus, government has come up with
the corporate governance Act. The Australian Securities Exchange Corporate
Governance Council (AGX CGC) has the Principles and Best Practice
Recommendations for all listed Australian companies, reviews the principles regularly
to ensure that there is no legislative impediment to CSR and acknowledged that the
ASX CGC could positively influence corporate approaches to managing social and
environmental risk through its principles and best practice recommendations (Jones,
2007). These set of rules and principles seek to protect investors from
misrepresentation and possibly fraud of the listed companies.

Furthermore, traditional business entrepreneurs must note the importance of the

current trend towards social entrepreneurs. It is to note that the general public does
not view CSR solely on the social basis. Increasingly, the public is seeking a broader
definition of corporate accountability: one that expects corporations to go beyond
being profitable, to demonstrate positive and sustainable economic, environmental
and social performance over the long term (Grossmanx, 2004).

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2.2 Growth of Importance of CSR

As the growing importance of CSR, the society now takes into account the CSR
programs done by the organization toward returning to the society. It has become a
trend that organization should follow or suffer declining profits and company image.

Firstly, it could be seen that companies logically pursue in CSR activities are able to
yield more positive returns after all the cost are considered. This happens because
CSR is indeed ‘good business’ (Gustafon, 2005). Besides that, there is also a growing
concern in business transparency as consumers now are putting strong pressure on
corporations to establish more formal management and reporting system that address
their CSR programs and its social impacts. In this report, the companies are required
to transparently analyse the overall impact of the company, so that consumers,
investors, stakeholders and other involved could make their own judgements about the
companies CSR policies and practices which either contribute positively toward the
society or act just act in their own interest (Grossmanx, 2004).

Secondly, due to the growing global economy or also know as globalization,

organizations need to be sufficiently flexible to conduct its operations on a global
scale. Companies that seek to maximize their profit and productivity usually seek to
expand their operations overseas into countries which have a lower cost of production
such as Asian, African or other third world countries where goods are produced in a
lower cost as companies than could market the goods in other countries at a high
price. In short, companies could vastly increase their profits if their production is
located in developing economic countries where the standard of living, wages and
conditions are lower of, in certain cases much worst that the organizations home

From the social perspective, it is reasonable and acceptable for the organization to
contribute more for the host countries where their production factories are located to
their employees and the society of the host country (Grossmanx, 2004). But for some
organization which are only interested in maximization and exploitation of profits and
production could face condemnation as the importance of CSR is drastically

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increasing worldwide. As there have been cases of exploitation of cheap labour from
developing countries, the importance of CSR has become an international issue.

Thirdly, the increase of knowledge among consumers, stakeholders, investors and

those involved in CSR are becoming more and more common. According to
Grossmax, consumers in develop countries such as those in the United States, Europe
and Australia focuses more on brand identity of the product rather than the price. This
may differ from developing countries, where consumers are more price sensitive
compared to the identity of the product and for company which demonstrates CSR.
Besides that, in today world of advance communication technology, consumers and
investors could easily obtain any information regarding an organization at any time
about their CSR history. This could influence their decision when purchasing a
product. Consumers may choose from different companies which has a better CSR
background as the factor that leads to the purchase of the product. Likewise, investors
could also choose stock or mutual funds based not only on their financial performance
but on the CSR of the company as well (Keefe, 2002).

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3.0The Body Shop International plc

3.1 Company Background

In this report, The Body Shop International plc was chosen to show how CSR worked
in the reality of business context.

The Body Shop International plc pioneered by Anita Riddick is a high quality skin
and body care retailer operating in 52 markets with 2045 stores worldwide, spanning
25 languages and 12 time zones. The Body Shop is one of the most recognizable
brands in the world and has an established reputation as a socially and
environmentally responsible company.

The context of the business consists of a combination of company owned and

franchised market and developing multi-channel service with direct selling
organization. The Body Shop directly employs 6788 people and 14000 additional
employees working with the franchise network and as consultant. The majority of the
products and accessories are being screen under the Ethical Trade programme and
from the Community Trade suppliers. The Body Shop is famous for creating a niche
market sector for naturally inspired product which has generated over 69 million
customer transaction through stores worldwide with the current range of products
which offers more than 900 products and 200 accessories (The Body Shop Value
Report 2005).

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3.2 The Body Shop’s CSR

The following is the corporate social responsibility activities that The Body Shop did
in the year 2004-2005.

Governance and Management:-

The Body Shop Board of Directors is responsible for corporate governance in

compliance with London Stock Exchange regulations and UK company law, as well
as representing the interests of shareholders and monitoring compliance with formal
company policies, including ethical policy (The Body Shop Value Report 2005)

Ethical Policies:-

These fundamental principles outline The Body shop’s commitment to the pursuit of
social and environmental change, meaningful contribution to the communities in
which they operate, and their work towards sustainable development, meeting the
needs of the present without compromising the future (The Body Shop Value Report

Funding for Good:-

The Body Shop is committed to allocating a share of their profits to charities around
the world. They support a wide range of charities and communities directly through
volunteering, cash and product donations. The majority of charitable donations are
channelled through The Body Shop Foundation, founded in 1989 as a way of
distributing funds from The Body Shop International plc. and its extended family.
(The Body Shop Value Report 2005)

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3.3 The Values of The Body Shop

Against Animal Testing:-

The Body Shop is famous for its stand for Against Animal Testing of cosmetic
products. The Body Shop is Against Animal Testing for cosmetic purposes. They
believe no animals should be harmed for the purposes of producing their products.
There is an abundance of ingredients that enable manufacturers to continue producing
the highest quality, innovative, effective and safe products for consumers, without the
need for harming animals. The Body Shop has never tested or commissioned testing
of our ingredients or products on animals. They also operate a fixed cut-off date
placing restrictions on their suppliers' use of animal tests by refusing to buy any
ingredient that has been tested on animals for cosmetic purposes after the 31st
December 1990. ( A "fixed cut-off date" policy means that The Body Shop do not
conduct any animal tests at all, and have a policy of not using any ingredients tested
on animals from an immovable fixed date. The "fixed cut-off date" is widely accepted
by animal protection groups as the gold standard.)

Over the year The Body Shop has been a leader in challenging companies that use
animals to test their cosmetic products and ingredients on them. With the successful
campaigned with other animal groups to change the current laws in UK and Europe to
impose hashers penalties and support the development of non-animal test alternatives
(The Body Shop Value Report 2005). Besides that, The Body Shop has also
collaborated with other companies to comply with the internationally recognized
Human Cosmetics Standard that endorsed and operated by leading animal protection

Besides that, opinion polls also showed that animal testing of cosmetics is an issue of
strong concern among consumers regardless of cosmetics product users in many
countries. But despite that, there are still a lot of animals being use in cosmetics test

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every year. The Body Shop still continues to use the ‘Against Animal Testing’
statement on the product label to create awareness among consumers.

The Body Shop is also very careful in ensuring that their products are not tested on
animal by screening all of the ingredients and suppliers so that they would not breach
their promise of ‘Against Animals Testing’ to the customers. The Body shop has
shown its long commitment in leading the was in this issue by demonstrating the
highest monitoring standards and ensuring clear customers communications. This also
leads to The Body shop committed to support research for alternatives way to bring a
complete stop against animal testing in order to protect the animals (Animal
Protection Principles 2006). In 2004, The Body Shop Foundation awarded The
Centre for Alternatives to Animal Testing at John Hopkins University a sum of
£20, 000 to support the development of non-animal test alternative.

Support Community Trade:-

Community Trade is about working together to change the injustice of small

producers disadvantaged by fluctuations in world market prices. To us fair means a
living wage, sustainable community development, and a predictable, long-term
relationship. In combination, these three factors give communities a future. The Body
Shop is committed to working towards predictable and long-term trading relationships
with communities. The Body Shop is committed to guaranteeing a living wage for the
Community Trade suppliers and their workers and they are committed to supporting
initiatives in the supplier's community that contribute to sustainable development.

The Body Shop shows their commitment in Community Trade by including the
product of Community Trade such as ingredients, gifts and accessories in the new
product development wherever appropriate and possible. Besides that, they ensure
that their corporate and personal objectives to the success of the Community Trade

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programme. The Community Trade programme is also to ensure that The Body Shop
demands are appropriate and sustainable by assessing the capacity of each business
level and working to the extent where the supplier can support the production. The
Community Trade products also being benchmark with Community Trade Supplier
Guidelines against the highest external standards such as Smallholder Guidelines of
Ethical Trade Initiative and Fairtrade Labelling Organization. The Body Shop also
undertakes regular participatory audits and provides all suppliers with clear
information and feedback to assist and ensure long terms benefits and in line with The
Body Shop values. Besides that, The Body Shop also works closely with suppliers to
access the market place to reduce the community dependence on only The Body
Shop. Employees in stores also do their job by creating in store communication to
raise awareness of the benefits of Community Trade to the customers (Community
Trade Principles, 2006).

The Body Shop now has more than half The Body Shop core lines and many of their
trend items now contain one or more Community Trade ingredients. Besides that, part
of The Body Shop accessories and gift packaging is also sourced through the
programme. In today, The Body Shop Community Trade Programme now include 31
communities in 24 countries around the world and besides that, The Body Shop now
purchased over £5 million worth of ingredients, gifts and accessories through the
Community Trade program. Besides that, The Body Shop's purchases natural ingredients and
accessories from disadvantaged communities around the world. For instance, the
company purchases ingredients such as blue corn from the Pueblo Indians in New
Mexico and Brazil nut oil from the Kayapo Indians of the Amazon River Basin. In all,
Body Shop trades with over 35 suppliers from some 25 countries. It provides the
company with access to low cost raw materials for its products. In addition, it
reinforces Body Shop's image as an ethical company.

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Activate Self Esteem:-

For The Body Shop, their employees are crucial for the success of their business. This
is because only with their committed employees, The Body Shop could continue to
improve their products and services to the customers as the employees are
representing their respected stores.

The Body Shop wants to be an inspiring employer, business partner and retailer, by
promoting diversity, acceptance and empowerment. Their vision is for every person
working with The Body Shop to be proud and happy to be who they are and who they
are working for. The Body Shop is committed to promoting diversity in their
employment practices through global equal opportunities standards. They enable
personal development for their employees through volunteering, training, and
personal development plans. This is because with this activites, The Body Shop could
successfully reduce employee turnover which represents a significant cost saving to
the company business. This is also a good sign for The Body Shop because their
employess are committed in working and enjoying themselves in The Body Shop as
the environment are healthy. Besides that, The Body Shop is also committed in
creating marking messages which could create diversity and emphasize on wellbeing
and comfort without promising ethrnal youth or focusing on people’s insucurities.
Besides that, The Body Shop also creates positive messages on women’s rights
throught their campaign on causes which has affected women throught the world
(Self-Esteem Principles 2006).

The Body Shop constant monitor and report their employes diversity at all the level.
Besides that, they set up global employess development stands for all company-
owned operations to ensure that all the operations are consistant with the The Body
Shop value. The Body Shop also provides consultation and supports all their
franchisees in their employee development. The most importantly, in order to
activated self esteem in those involved, The Body Shop provides training and raising
awareness among their current employees on their campaign issues. The Body Shop

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in UK has found that holding shop managers accountable for the employee’s turnover
has made a significant difference. It has provided initiatives which have resulted in a
17% decrease in employee turnover in UK and 18% reduction is US.

The Body Shop has a campaign to ‘Stop Violence in Home has helped outlaw
domestic violence in several of their market. Besides that, The Body Shop also does
not use models for their external marketing who are very thin or very young to create
a healthy image. The employees of The Body Shop is also being reviewed under the
annual personal development programme.

Defend Human Rights:-

The Body Shop is committed in integrating human rights standard into their business
practices whereby they share their best practices and developt collaborative solution
with other leading companies. The Body Shop is committed to being an ethical
retailer working actively to address human rights issues in their operations, trading
relationships and the communities and societies in which they operate in. As an
international business, The Body Shop respects local, cultural and political
differences, but always insist that their business activities adhere to basic human
rights such as proper working conditions, appropritate use of security staff and
protecting of privacy. All businesses operating under The Body Shop name adhere to
all relevant international Human Rights Standards in areas such as working
conditions, appropriate use of security staff and protection of privacy. The Body Shop
benchmark all our employee policies to ensure they provide good working conditions
that comply with International Human Rights Standards. Besides that, The Body Shop
continuously review its strategic initiatives, such as products development or new
markets, to address human rights implications. Other than that, The Body Shop
ensures that their suppliers comply with the Ethical Trading Initiavive Base Code. The
Body Shop has also engage with its stakeholders to identiry opportunities to promoto

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human rights in areas which is relevant to their business activities while monitoring
the impact and report their performance to ensure continuous improvement (Human
Rights Principles, 2006).

The Body Shop has previously worked with the UN to create awareness of violence
againts children. Besides that, they will rate each of their direct product suppliers to
ensure that high risk factories are indepently audited and assited in improving their
standard. Other than that, they have actively engaged with plantations to ensure that
standard of sustainable palm oil intergrete basic labour standards and protection of

Protect Our Planet:-

Protect Our Planet is the philosophy that inspires our commitment to being an
environmentally responsible retailer The Body Shop is committed to supporting
environmentally responsible materials and technologies by promoting the use of
renewable sources and sustainable raw ingredients through apprapriate management
system, stakeholder engagement and industry collaboration.. The Body Shop believe
that companies can help protect the environment and support sustainable development
withought compromising the needs of the future generations by minimising waste and
resources use through minimal packagin and use recycled materials. Other than that,
The Body Shop also minimise their contibution to climate change or the green house
effect by efficient use of energy and use of renewable energy sources adnd offsetting
of carbon emissions. The Body Shop also communicates clearly on their policy to
their customers and suppliers besides addressing to their stakeholders concern by
applying the precautionary principal when determining environmental and health
impact of their raw ingredient (Community Trade Priciples 2006).

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The Body Shop shows continuos improvement by providing training and raising
awareness among employees by listening to the feedback from stakeholders. They
also encourage and assist their franchisees in raising the standard of enivironmnetal
protection by actively participating in focus initiatives to develop and promote
sustiable raw ingredients for the prodcuts. The Body Shop also sets a global standard
for all the company-owned operations by requiring all their business partners to
adhere to relevant legislations and internationally agreed coventions by revieweing
the use of chemicals to reflect stakholder concerns and actively phased out chemicals
of concernd when idcentified by science. Other than that, they constantly monitors
and reports all the environmental performance for the stakholders. The Body Shop
also has set a target to become a carbon neutral retailer by 2010 and also supports
sustainable wood through sourcing Forest Stewardship Council certified wood. In
addition to it, the catalogs used by The Body Shop is printed using soy ink which is an
edible and degradable product and besides that, it will plants two tres for every one
used to produce paper for their catalogs ( Copperman 1992, pp.32).

3.4 The Campaigns of The Body Shop

Stop violence in the Home Campaign 2006:-

Until today, domestic violence is still viewed as a taboo by the society and usually
being hidden. It is reported that about 275 million children are now exposed to
violence in the home (Behind Closed Doors – the impact of domestic violence on
children 2006). Children who involve in domestic abuse normally will receive
negative impact on their physical, emotional and social development, both during
childhood and later in life.

Being a global retailer with over thousands store worldwide, The Body Shop has the
advantages in encouraging public to speak out and act against the domestic violence.
The Body shop is partner with Women’s Aid to ensure women and children are live
under a safety condition. Thus, through increasing the awareness of issue and
generating funds helps to improve the condition of domestic violence’s victims.

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Several programs are conducted which include ‘Donate a Phone Save a Life’ scheme,
raising funds through campaign products selling, awareness raising run through
stores, media work and London’s black taxi cabs (The Body Shop Value Report
2005). The aim of this campaign is to send the message that everyone has the right to
feel safe in ones own homes, and domestic abuse is objectionable. As it has goes
against the basic human rights.

The Body Shop offer employees involved in the charity programmes that support
important social causes. For instance, Malaysian stores employees telling passer-by
stories about being a woman subject to domestic violence, being pregnant at 18 or
living at HIV in malls of Kuala Lumpur during 2005 (The Body Shop Value Report
2005). This has created a strong commitment among the employees towards the
company, as the employees are able to involve in meaningful volunteering programs.
In addition, The Body Shop raise funds through the proceeds obtain from sales of
Daisy Soap or Mint Lip Care Stick. The funds will be donated to the partner
organisations in each country to help those affected children.

Stop HIV: Spray to Change Attitudes Campaign:-

In 2006, there are above 5 million of people were newly infected with HIV and
surprisingly over half were aged between 15 and 24 (Stop HIV: Spray to Change
Attitudes 2007). Thus, the best ways to stop this outbreak is to raise the awareness of
how HIV and AIDS are transmitted amongst the young people. For that reason, The
Body Shop partner with MTV to launch the ‘Stop HIV: Spray to Change Attitudes’
Campaign. It mainly raises funds for MTV’s Staying Alive Foundation, which
supports grass-roots charities worldwide in raising awareness and educating HIV and
AIDS knowledge to youngster (Costello 2007, pp. 13). Thus, with the strong
reputation of The Body Shop and MTV, it brings more attention to many of the
complicated issues impacting the spread of disease. Besides, MTV can use its strength
of media power to influence public change their attitudes.

With the launch of this campaign, The Body Shop a Limited Edition of bottle of new
Rougeberry fragrance. Thus, the proceeds from every sale of this fragrance will

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donate to Staying Alive Foundation. In addition, Australian graffiti artist Sarah
Howell has created an artwork ‘Rougeberry Original’ for auction. This artwork is
based on the motto of “Spray for Change” and it successfully raised £710 for the
funds. It is estimated that £500,000 can be raised through the campaign for the grass-
root projects (News Round Up 2007).

3.4 The Charity of The Body Shop

The Body Shop Foundation:-

The Body Shop Foundation, the charitable trust of the company was set up in 1990.
This mission of the trust is to support the innovative global projects working in the
areas of human and civil rights, environmental protection and animal welfare.
Basically, the trust aim to support organisations at the front position of social and
environmental change; groups with little hope of conservative funding and project
working to enhance public awareness. Currently, it has donated over £8million in
grants with annual donation of £650,000 (The Body Shop Foundation, 2007).

There are several major programmers covered by The Body Shop Foundation
recently. First is the fund supporting the organizations working on education in
Zambia. Second is the environmental conservation in Romania. Third is the domestic
violence initiative across Europe and the child trafficking problems in Asia.

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4.0Criticism of CSR

First, by implementing CSR program activities, corporations could exploit this and
turn it into marketing strategies, thus misrepresenting its advertisements to the general
public. For example, all Starbuck shops have advertisements explaining how socially
conscious Starbucks is. BP is now “Beyond Petroleum”, in a bid to persuade
consumers that the firm is not just about oil, pollution and profits (Coors and
Winegarden, 2005). These leads to the question: is there a difference between
traditional advertising and advertising a company’s socially responsible behaviour?
Both are attempts to increase sales and profits.

Next, from a research by Golob and Bartlett (2007), it seems that Australian and
Slovenian reporting systems are largely voluntary, and there seems to be increasing
reporting incentives on reporting CSR. But, Australian reporting is driven by national
culture with product, management and financial considerations, whereas employee,
community and environmental concerns drive Slovenian’s. Thus, the enforcement of
reporting for CSR could result in negative effects. A study by Jan Bebbington, a
professor in St. Andrews University, has found that corporations’ attempts to talk up
their social and environmental responsibilities are so threadbare and misleading; they
are preventing the progress towards a sustainable future (Corporate Social
Responsibility Reports a Danger to Sustainable Future, 2006). Therefore, if CSR
reporting were made mandatory, there would be high chances that corporations would
just transform the reporting to advertising gimmicks. Australian Telstra openly stated
that CSR reporting would do corporations no good.

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In conclusively, Performance is now measured on many dimensions and success is

defined in a holistic way. Hence, CSR are factors critical to the success of the
organizations. One of the great gains from the connected economy is transparency
because that is the key to confidence and trust, and for the granting of permission by
society for companies to pursue their activities and to continue to make progress. As it
has been proven in The Body Shop’s performance throughout their activities, they
have helped the society as well as maximize the stakeholder’s interest and profit
Hence, the concept of CSR should not be neglected but to be taken seriously in this
ever changing world by taking a contingent approach.

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6.0Reference List

Brammer, S., Williams, G. and Zinkin, J. 2007, ‘Religion and Attitudes to Corporate
Social Responsibility in a Large Cross-Country Sample’, Journal of Business Ethics,
Vol. 71 Issue 3, pp 229 – 243. Retrieved May 8, 2006, from EBSCOhost database.

Behind Closed Doors – the impact of domestic violence on children, 2006, p.5.
Retrieved: May 10, 2007, from

Cheney, G. 2004, ‘The Corporate Conscience and The Triple Bottom Line’,
Accounting Today, Dec, Vol. 18 Issue 12, pp 12 – 14. Retrieved May 8, 2006, from
EBSCOhost database.

Falck, O. and Heblich, S. 2007, ‘Corporate social responsibility: Doing well by doing
good’, Business Horizons, Vol. 50 Issue 3, pp 247 – 254. Retrieved May 8, 2006, from
EBSCOhost database.

‘Focusing on the Triple Bottom Line’, 2005, Business Africa, March, Vol. 14 Issue 6,
pp 6 – 7. Retrieved May 10, 2006, from EBSCOhost database.

Grossmanx, L. 2004, Rating Corporate Social Responsibility, Businessdate, Aug, Vol.

12 Issue 4, p5-7. Retrieved May 9, 2006, from EBSCOhost database.

Gustafon, J. 2005, ‘The Tsunami and Corporate Social Responsibility’, Organization

Development Journal, Vol. 23, No. 1, pp.1-3. Retrieved May 8, 2006, from
EBSCOhost database.

Jones, R. 2007, ACCSR Occasional Paper 2: Response to Submissions for the ASX
CGC Review of the Principles of Good Corporate Governance and Best Practice
Recommendations, Australian Centre for Corporate Responsibility. Retrieved: May 9,
2007, from

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Keefe, J. F. 2002, Five Trends: The Rise of Corporate Reputation and CSR.
Retrieved: May 10, 2006, from

McDonald, G. 2007, ‘Business ethics and the evolution of corporate responsibility’,

Chartered Accountants Journal, Vol. 86 Issue 2, pp12 – 14.

‘News Round Up’ 2007, Brand Strategy, February, p.6. Retrieved: May 12, 2007,
from ABI/INFORM Global Database

Stop HIV: Spray to Change Attitudes 2007, The Body Shop International plc.
Retrieved: May 11, 2007, from

The Body Shop Foundation 2007, The Body Shop International plc. Retrieved: May
12, 2007, from

The Body Shop Value Report 2005, Value Report 2005, Retrieved May 11, 2007 from

Phillips, P. 2006, ‘Learning's Contribution to the Triple Bottom Line’, Chief Learning
Officer, Oct, Vol. 5 Issue 10, pp 52 – 54.

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Coors, A. C., Winegarden, W. 2005, ‘Corporate Social Responsibility or Good

Advertising?’, Regulation, Feb, Vol. 28 Issue 1, pp 10 – 11.

Copperman, Rhonda., 1992, A Better Tomorrow Starts Today, Direct Marketing, Vol.
54, No. 11 pp. 36. Retrieved: May 11, 2007, from ABI/INFORM Global database.

Costello, Brid., 2007, The Body Shop, MTV Do Scent To Raise Funds for Aids,
WWD, Vol. 193, No. 17, pp. 13. Retrieved: May13, 2007, from ProQuest database.

Golob, U. and Bartlett, J. 2007, ‘Communicating about corporate social

responsibility: A comparative study of CSR reporting in Australia and Slovenia’,
Public Relations Review, Vol. 33 Issue 1, pp 1 – 9.

‘Corporate Social Responsibility Reports a Danger to Sustainable Future’ 2006,

Ecologist, Vol. 36 Issue 8, pp 9

Animal Protection Principles, 2006 Retrieved May 11,2007 from

Community Protection Principles, 2006 Retrieved May 11, 2007 from

Self-Esteem Principles, 2006 Retrieved May 11,2007 from

Human Rights Principles, 2006 Retrieved May 11, 2007 from

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Environment Principles 2006, Retrieved May 11, 2007 from

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