The Sustainability Learning Forum

Sustainability in the Supply Chain: A Crucial Component of Corporate Responsibility

Antonio Luz-Veloso, Deutsche Telekom
Vera Heyes, Deutsche Telekom
Deutsche Telekom AG

Deutsche Telekom conducts business in more than 50 countries. This presents opportunities for companies, particularly in supplier management, but it also poses risks. To ensure that its supply chain has a sustainable focus, Deutsche Telekom has established a systematic supplier management system. As a founding member of the Joint Audit Cooperation (JAC), Deutsche Telekom is committed to shaping sustainable relationships with suppliers. Based on a standardized methodology, JAC examines shared suppliers worldwide, with a particular focus on Asia, South Korea, Eastern Europe, and South America. more[...]

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Introducing Corporate Social Responsibility

Corporate Social Responsibility (CSR) can be understood as a management concept that integrates economical, social and environmental aspects in business operations and their way of exchange with its stakeholders. The objective of this course is to introduce the the concept of CSR, defining terms and definitions. more[...]

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Mandatory CSR

Disclosure efforts by governments around the world more[...]

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European Union Introduces Mandatory Reporting

In April 2014 the European Parliament adopted the long-awaited directive on the disclosure of nonfinancial and diversity information by certain large companies, amending the 2013 Accounting Directive. The directive, which adopts a report-or-explain approach, introduces measures that will strengthen the transparency and accountability of an estimated 6,000 companies in the EU. more[...]

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Sustainability Standards for US Corporate 10-K Reporting

The Sustainability Accounting Standards Board (SASB) provides sustainability accounting standards for use by publicly listed corporations in the United States when disclosing material sustainability issues for the benefit of investors and the public. SASB standards are designed for disclosure in mandatory filings to the Securities and Exchange Commission (SEC), such as the 10-K and 20-F forms. SASB is an independent 501(c)3 non-profit organization and is accredited to set standards by the American National Standards Institute (ANSI). more[...]

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India’s CSR Story

Namrata Rana
Dr. Utkarsh Majmudar, Futurescope

The Indian Companies Bill is a remarkable piece of legislation. With one stroke, it has mandated CSR spending across a multitude of companies. It is the result of months of discussions with NGOs, companies, politicians, and bureaucrats, and it is estimated that $3 billion in capital will be generated annually through the money spent by 16,000 companies on CSR (2% of net profits). more[...]

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Global Trends Toward Mandatory CSR

Disclosure efforts by governments around the world more[...]

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Where does CSR begin? Where does it end?

Dr. Elmer Lenzen

Corporate social responsibility (CSR) has become firmly established in the business lexicon. Although some conversation partners still need to be reminded of what CSR really is and why it is important, most of them understand its value by now. Indeed, this leads to many different expectations for CSR, such that discussions around it today are shifting toward putting limits on the term and creating rules around it. Where does CSR begin? Where does it end? more[...]

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CSR around the world

CSR examples from Africa, Latin America, China and the Middle East more[...]

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Principles of Legal Compliance

Remigiusz Skiba, Bosch
Bernhard Schwager
Bosch Group

Companies invest a great deal of effort in putting written principles and value systems into practice. This might be in relation to customer orientation, openness, respect, or honesty, for example. If they are to become orientation points in everyday practice, they must be implemented and made routine by means of guidelines, processes, incentive systems, and other organizational measures. But this is only the first step. Leadership behavior, the example set by top management, and clear communication of the culture of values are of the essence. more[...]

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CSR in Africa

Editorial Team

For many years Africa is the hotspot for hunger and conflicts. But besite all these troubles ether is also a change for change and hope arising. More countries become aware of the ptential CSR has and include corporate responsibility as a fundanetla brickstone for developing citizenship. Our special illustrates variuos aspects. more[...]

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Integrated Reporting

Growing expectations of stakeholders and legislators as well as the steady growth of global trade f ows have added signif cantly to the complexity of businesses. This comes along with the call for a more holistic reporting of companies’ f nancial and nonf nancial performance. This is the core idea behind integrated reporting: It wants to provided in a coherent way a clear link between economic drivers, f nancial information, and social and environmental impacts. While the concept is clear, the roadmap is still vague. The International Integrated Reporting Council (IIRC) shall help to overcome this. more[...]

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Unpacking the CSR-CFP Link

Prof Francesco Perrini, Università Bocconi
Prof Angeloantonio Russo, LUM University
Prof Antonio Tencati, Università degli Studi di Brescia
Clodia Vurro, Università Bocconi

The continuing financial crisis calls for different managerial paradigms and a broader definition of business success. The narrow and exclusive focus on short-term monetary results has led to counter-productive and negative consequences for business and society. All over the world, different approaches are emerging. Thanks to innovative corporate social responsibility (CSR) practices, a great number of firms have been working with stakeholders in order to support broad and shared value-creation processes that are able to benefit the different constituencies, including not only shareholders but also employees, customers, suppliers, the community in which the company operates, and others. more[...]

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When does it pay? Linking Carbon and Financial Performance

Prof Timo Busch, University of Hamburg

Why do firms have a management orientation toward sustainability? How should society reconcile the dilemma of maximizing satisfaction today without placing an undue burden upon ourselves in the future? In the strategy literature, a related question remains fiercely debated: Does it pay to address ecological and social issues? more[...]

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What Are the Benefits of Integrated Reporting?

Nicolette Behncke, PwC

Integrated reporting moves beyond a silo approach of information gathering and reporting toward a more comprehensive assessment and presentation of a company’s value and performance. This offers various benefits, such as giving organizations a more holistic view of information relevant to their strategies, business models, and abilities to create and sustain value in the short, medium, and long term. more[...]

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