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Corporate Social means to create a “visionary picture” about a

Responsibility – a challenge desired situation for the future. It is concerned
always the whole development of a system and is
for companies
therefore very complex with its statements.
Wilhelm Autischer Contrary the targets and how to achieve them
get more and more concrete, step by step.
Managing Director Austrian Business
Indicators are instruments which helps to see if
Council for Sustainable Development
the measures were successful or not. This
indicators should get easy handled for the
Projectmanager CSR Austria, Vienna, companies.
Austria (
Generally it can be said that the functions of a
guideline are orientation, coordination,
motivation and legitimation.
The Dialogue & The Background
This means:
The Green paper defined CSR as “a concept
The guidelines for CSR shows on the basis of
whereby companies integrate social and
sustainable development – economical
environmental concerns in their business
successful, fair in social matters, and also with a
operations and in their interaction with their
concern to the environment, a long term desired
stakeholders on a voluntary basis” as they are
direction of development of the Austrian
increasingly aware that responsible behaviour
economy. It offers a framework of orientation
leads to sustainable business success.
for every company and his individual
The initiative CSR Austria was founded from the management concept. The guidelines of CSR
federation of Austrian Industry, the Chamber of should motivate Austrian companies to check
Commerce Austria and the federal ministry for their social responsibility and corresponding to
commerce and labour as an essential the challenges (Globalisation, costumer binding,
contribution of the economy for the Austrian financial security, environmental protection,
sustainability strategy. In this initiative Image, expanded risk-management) to create it.
companies try to create guideline for responsible
Of course the guidelines for CSR are just a
societal behaviour. The economy invites
framework where every company can itself build
therefore representatives of the society and the
up its visions and strategies.
social partnership for a dialogue.
This means also:
The aim The CSR guidelines can not entails concrete
The aim of the whole process is to create for targets and indicators. These aspects have to be
companies guidelines for responsible societal worked out form every company and this means
behaviour. an own management process included the
culture (corporate culture, regional culture),
The CSR guidelines societal and also economical challenges and
possibilities. The therefore necessary indicator
To create a guideline is the first step for an
set has t to be set up on international and
active plan in which the desired direction of
national knowledge and they have to be easy
development of a system (field of business,
companies) get established. To create a guideline


CSR means also the dialogue with in your job is a very important fact in order to
representations of interests which have the job employ the best and most creative workers.
to communicate between economy and public CSR helps the companies to include the needs of
and government. society in their companies strategy.

The advantage The CSR guideline (draft)

The advantage of CSR for companies Preamble and considerations

Who knows the trend for tomorrow knows also It will be a big challenge for Austria to use the
the market for tomorrow! chances of the European enlargement in the
The use of CSR as a tool for companies strategy following years. Moreover it will be a big
and public relations brings economical success, challenge to create together with the other EU-
because economy and stock exchange know members the new framework of globalisation in
more and more that sustainable oriented a positive way. The main target is the aim of the
companies are companies for the future. The EU to make Europe until 2010 to the most
Triple Bottom Line Reporting is well known, competitive and the most dynamical Economic
beside figures of the balance sheet and R&D Community in the world. An economic
capacities, also information and facts about the community which can combine an economic
company as a corporate citizen is included. growth with more and better jobs and a high
Moreover CSR is an efficient instrument of how social solidarity. (Lissabon Strategy)
to bind your workers to your companies. Last The European Council has at his meeting in
but not least also the consumers have Göteburg 2001 the Lissabon Process
a big say, an international survey brought the (Integration of economic and social policy) and
result that 70 % of the consumers make their the Cardiff-Process (Integration of environment
decision whether to buy a product or not on the and all topics about politics) integrated to the
basis if the company shows societal European Sustainability Strategy.
responsibility or not. The creation of the Austrian Sustainability
More advantages are: an advantage in the Strategy, which were settled from the Austrian
personnel market, to get the best workers, to government, is an important first step to define
improve the relationship to your customers and the Austrian contribution for a sustainable
also more security to shareholders and owners. environmental-, living- and location quality. The
initiative CSR Austria is a contribution from the
The advantage of CSR for the public economy to the Austrian Sustainability strategy.
The economic progress brought prosperity to a We understand sustainable development as a
lot of people and therefore they have the magic triangle which includes a balanced and fair
opportunity to create their way on their own. It treatment of the three parts: economy, ecology
seems that financial and social lives are secure and social:
for many people. Nowadays it is essential to ask A good economical development can not
about your own identity and individuality. take place if the environment suffers and the
Therefore it is more and more necessary to social system is disturbed
create conditions of work in which high qualified Environmental problems can only be solved
workers can use their know-how. To feel good if the economy growths, production takes


place where it is ecoefficient and when the to find fields for cost reducing. CSR means to
global poverty can be reduced. convince also suppliers that societal means are
Social fairness and therefore the balance better than others.
between different economically developed
countries can not be reached if the economy
Social Dimension
is lame and the living standard is in danger.
The company can transform and create their
CSR is a concept which serves the companies as
own strategy. That means especially the
a framework, on voluntary basis, to integrate
treatment with their staff: how to combine
social and environmental affairs in their
family and job, what about continued education,
entrepreneurship and in their relationships with
jobs for elder people and handicapped people,
their stakeholders. Companies recognize that
health and security for their staff. Therefore it is
responsible behaviour leads to sustainable
important to take into consideration the rules of the
economical success.

The three dimensions Also important is to respect cultural differences

and to pay attention to the rules of international
Economic Dimension human rights. To adapt the structure and
development are necessary to solve these social
The responsibility of companies is to make
profits. Nevertheless consumers and public insist
on more transparency and they want that
Ecological Dimension
companies take social responsibility as
“Corporate Citizens”. The Ecological dimension includes all parts of
the precautionary principal and the ecoefficiency
Because of globalisation the expression
. The challenges for companies are to use the
“Corporate Social Responsibility” means that
production factors ecoefficient and to achieve
companies have to take societal responsibility
the maximum profits and at the same time to
and beside making profit they have also to show
offer the best use for consumers.
a trustworthy engagement for the society.
The precautionary principle means for
The economic dimension includes a fair
companies and their managers to take
competition, concrete aspects of Corporate
responsibility seriously for the following
Governance and also Supply Chain
generations. Only if this happens the natural
Management. The basis of fair competition is
resources can be preservated and the societal
the truth about costs and legal methods and
stability can be assured under the aspect of
means. Illegal practices in order to reduce costs
economical success.
break not only the law, they also influence health
and security of the workers. Ecoefficiency combines economical and
ecological interests and it is the basis for
Corporate Governance is concerned with rules
sustainability. Ecologically efficiency can not be
for the management and control of listed
reached in a short period of time it requires
companies. Through transparency it should be
therefore a consequent treatment and a long
reached to have a better trust into the
term commitment an all parts of a company and
companies. It is important that the basic attitude
management levels. How to save climate and a
of good leadership more and more gets
responsible climate policy are because of good
dominated from entrepreneurial responsibility.
reasons an essential part of the global
Successfully Supply Chain Managements means


environmental and sustainability policy. Many Many companies have, on basis of the Global
companies have therefore especially in the last Compact of the UN and other companies
decades a number of successful means created in headlines created special ,on their branches and
order to use energy very efficient. production adopted, “Codes of Conducts”. They
show the ethical companies behaviour and they
Transformation are a basis for workers and management but also
In order to be a good company it is nowadays for business partners, suppliers and consumers.
not only the Shareholder Value but also the The active and far-sighted Stakeholder Dialogue
Stakeholder Value important. Through this is nowadays a proof for trustworthy,
relation of this both concepts investors find the transparency and crisis stability of companies
truth worth of a company. because it helps to react before crises and to
Because of this reason the Triple Bottom Line develop concrete and suitable solving. The word
Reporting has established as an instrument for a Stakeholders contains more than the word
sustainable company rating, beside the financial Shareholders, it includes all parties who are
aspects business reports includes nowadays also interested in a company. Stakeholders have also
information and figures concerning a societal influence on the company, for example
responsible and environmental protective consumers who buy their products. But also
leadership. Only because of this Shareholders shareholders, workers, Non-Profit-
and Stakeholders can recognize the truth worth Organisations, medias, authorities are part of the
of a company. stakeholders.