The current context is more than ever conducive to such an evolution, with citizens who, as consumers, but also as employees of companies, are increasingly aware and therefore demanding of economic actors and States.
However, CSR is an old subject, with traces of it already in the 1960s, then in 2000 with a first founding text, the United Nations Global Compact, signed by many States. Indeed, it was quickly realized that in order to make things evolve, it was necessary to involve economic actors, and particularly companies. This is the meaning of the 17 SDGs - Sustainable Development Goals - recently identified by the United Nations.
CSR as a performance management tool
CSR is a strategic issue, in its 360° dimensions and the transformation of the business model that it implies. It is a tool for steering (or managing) the company's overall performance. At the beginning, the leader must drive the approach; the Top Management implements it in the different operational departments (each one in the subjects that concern it).
Top management is the guarantor of coherence: strategy, objectives and means - and it is in this capacity that it must support CSR. In addition, managers must embody the company and its commitments. This requires exemplarity and consistency between discourse/values and actions. Finally, top management must ensure that the challenges and actions are understood by involving governance, shareholders and investors.
CSR is a challenge for everyone, whatever the sector of activity
CSR is not the business of a dedicated department. It is cross-functional and concerns all of the company's businesses and employees, in their daily professional practices. HR, of course, but also the sales, marketing and communication departments, purchasing, etc.
With CSR, each business line must be able to evolve in light of these new challenges. The CSR department is there to lead the process, to manage cross-functional projects and to determine the resources needed to best support each department in its action plan. In small and medium-sized companies, this CSR function is often the responsibility of the manager.
Traditionally, CSR can be attached to the finance department, the human resources department, the communication department or the quality department. But it is directly under the general management that it makes the most sense.
The organization obviously depends on several criteria: the size of the company, its activity and its challenges, but above all its maturity on CSR issues. The organization will be set up according to this maturity. Thus, the more mature the company, the closer the CSR team will be to the General Management and will have strategic responsibilities in connection with the operational departments.
Some sectors of activity are also more sensitive to the CSR dimension, such as Industry for example, where certain activities can have a strong environmental impact. Another example is the Services sector, which often relies on subcontracting in countries where vigilance is required with regard to human rights. These requirements must be imposed in the exercise of activities and professions, and in the selection of commercial partners.
Get support in the CSR evaluation of your company and its third parties
The use of service providers is now unavoidable given the complexity of the subject. Indeed, ESG* analysis and the evaluation of issues call for proven methodologies, such as materiality analysis, which requires real expertise. Verification of indicators and non-financial data also requires specific techniques, as well as solid experience in collecting information and producing relevant indicators.
Finally, thematic expertise (climate, biodiversity, social audits, human rights, governance, etc.) allows for a more operational vision. If a company wishes to internalize this deployment, it will necessarily have to resort to expertise that is not natively present in its teams and for which the acquisition time would be too great.
In conclusion, we can say that today, CSR assessment is becoming a must in business relationships, particularly B2B.
Economic actors, mainly companies, are more than ever at the heart of the societal evolution that has been underway for many years now in areas as diverse as social, environmental and governance issues. In fact, companies have undeniably become drivers of change, a point of view recently discussed in the Ellisphere podcast dedicated to CSR.
*ESG: Environment, Social, Governance - the three criteria used in the financial sector to evaluate the implementation of a CSR policy by companies targeted for investment.
