Transcript Lysbilde 1

The Triple Bottom Line:
CSR reporting among Norway’s 100 largest companies
Audun Ruud
Senior research fellow
ProSus – University of Oslo
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CSR in Norway:
Public policy efforts mainly taken up by the Ministry of Foreign
Affairs
rather than the Ministry of Trade and Industry.
Corporate focus primarely on:
-
Poverty reduction
Human rights
Norwegian practices in thirld world countries/TNCs
Less focus on:
-
Environment/Labour standards
Small and Medium size Enterprises (SMEs)
Business practice within the OECD region
Reporting plays a central role in CSR because it enables:
 General communication with external stakeholders
 Communication of values and priorities to employees as well as
 Strengthening of internal processes within the company
But what is the status among the largest Norwegian companies:
Do they ”walk the talk”?
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The Survey:
CSR-reporting in Norway’s 100 largest companies
(in terms of annual net sales)
Corporate Responsibility = Social + Environmental impact
Objects of study:
Board of directors’ report (96)
Other information (chapter in annual report or separat report) (49)
Variables:
 General description of corporate responsibility (social +
environmental)
 Code of conducts (social + environmental)
 Supply chain management (social + environmental)
 Stakeholder dialogue
 Corporate governance/CSR management systems
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General description of corporate responsibility:
Environmental reporting
35
33
30
30
25
27
20
23
20
15
10
5
0
27
15
13
6
Not mentioned
8
Mentioned
Descriptive
Director's report
Analytic
Systematic
Separate report
4
General description of corporate responsibility:
Social reporting
70
60
50
63
40
30
31
20
31
24 18
10
6
0
Not mentioned
Mentioned
3
Descriptive
Director's report
12
Analytic
4
8
Systematic
Separate report
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Main findings:
Social reporting
Environmental reporting
70
60
50
40
30
20
10
0
35
30
25
20
15
10
5
0
Not mentioned
Mentioned
Descriptive
Director's report
Analytic
Systematic
Separate report
Not
mentioned
Mentioned
Descriptive
Director's report
Analytic
Systematic
Separate report
Environmental reporting widespread and well established
Social reporting lags behind
What about the other variables:




Code of conducts (social/environmental)
Supply chain management (social/environmental)
Stakeholder dialogue
Corporate governance/CSR management systems
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CSR governance/management
Governance/management systems for implementing and monitoring CSR performance:
- ISO/EMAS, division of responsibility, control mechanisms, third party verification etc.
An indicator of how systematic and integrated CSR is in the company
CSR governance
50
40
47
30
20
10
18
22
27
25
20
20
9
0
Not
mentioned
Mentioned
Descriptive
Diroector's report
10
Analytic
Separate report
2
Systematic
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Conclusion:
Mixed picture:
• Average score is low – a few front runners
• ”Specialisation”
• Carpet bombing syndrome – quantity more than quality
But a reporting fatigue is growing among firms and stakeholders
Driving forces?
• Size? - not within a sample of only 100, but possibly with the largest 500....
• Sector? – those subject to mandatory reporting schemes are better..
• Media exposure? – probably yes, but no scientific evidence!
However:
Good CSR reporting does not always guarantee good CSR practice:
Case in point: Statoil – corruption scandal in Iran
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