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Summary all lectures 2023 - Corporate Social Responsibility (6013B0501Y) $8.85   Add to cart

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Summary all lectures 2023 - Corporate Social Responsibility (6013B0501Y)

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Notes of all lectures, including Bernd's and guest lectures, written in nov-dec 2023 for the course Corporate Social Responsibility, part of the minor Business Administration: Managing Strategy and Marketing, at the University of Amsterdam

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  • December 14, 2023
  • 18
  • 2023/2024
  • Class notes
  • Bernd hendriksen
  • All classes
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Berns Hendriksen - Introduction to winning sustainability prices 2

Carola Wijdoogen - 7 roles to create sustainable success 5

Carola Steenmeijer - ESG Risk Management within the financial sector 6

Annegeke Jansen - Future metrics for governments and companies 9

Jeroen Cox - Integrating sustainability 10

Anne Manschot - Introduction to business and human rights 13

Jeroen van Muiswinkel - Circular economy and energy transition 14

Charbel Moussa - Corporate Social Responsibility 16

Charlotte Extercatte - Sustainable transformations 18

,Lecture 1
Berns Hendriksen - Introduction to winning sustainability prices

CSR and Sustainability

- CSR often targets opinion formers such as the media, politicians, and pressure
groups
- Focuses on balancing current stakeholder interests
- Corporate sustainability takes a holistic approach → considering social,
environmental, and economical impacts


Trends in sustainability

Moving from … towards
- Company → supply chain
- Environment → social impacts
- Check the box → making an impact
- Top-down → bottom-up
- Nice to have → need to have
- CSR director → CFO and CEO

The quest for purpose

- In search of the Why
- Sustainability as a source of purpose
- Talent attraction and retention
- Purpose statement formulation
- Use business as a purpose (ex. Patagonia, Tony's Chocolonely, Dopper)


CSR hierarchy

- Economic responsibility → to generate good returns
- Legal responsibility → to comply with laws and regulations
- Ethical responsibility → to do no harm to stakeholders and environment
- Discretionary responsibility → to have strategic behaviours that benefit themselves or
society, or both

Archetypes

- Traditional: inherent risks, compliance driven and focus on reporting to regulatory
affairs
- Communicative: opportunity seizing is complicated because sustainability measures
are costly → focus on risk reduction and compliance
- Opportunistic: opportunities offered by sustainability (ex. energy / renewables)
- Transformational: companies that have holistically embraces sustainability,
programmes are closely tied to business operations

, Materiality assessment

- Sustainability is a broad concept
- Materiality assessment → helps to identify and prioritise sustainability issues that
matter most to a business and stakeholders
- Identifying issues to help keep business alert to stakeholder expectations and risks
and opportunities
- Move first where it matters most

Materiality assessment matrix
Matrix = depicts most important issues
- Y axis → significance to stakeholders
- X axis → significance to business

6 step approach to generate a materiality matrix
1. Select and assess relevant stakeholders
2. Define a long list of sustainability topics
3. Rank the topics and create short list
4. Rate the business impact in terms of risks and opportunities
5. Construct a concept materiality matrix
6. Get sign-off by senior management, document the process


Frameworks, guidelines, and concepts

What do companies use?
- Frameworks on sustainability regulation and reporting
- Sustainable development goals
- Principles for responsive investments (PRI)
- Triple bottom line / true costs

GRI reporting principles for defining report content
- Materiality
- Stakeholder inclusiveness → how has organisation responded to stakeholder
expectations and interests
- Sustainability context
- Completeness

Reporting principles
- Balance, accuracy, clarity, comparability, reliability, timeliness

Sustainable development goals
- Universal call to action by 2030
- The 5 p's
- People = to end poverty and hunger in all forms and to ensure dignity and
equality

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