This discussion paper reports common perceptions of CSR, reviews the evidence of what it really means for business, society and government and provides a simple definition which every business manager, funds manager and superannuation contributor can understand. It gives superannuation trustees a guide to the tools used to assess how well a company is practising CSR. The discussion paper reviews the expert literature on CSR and reports original research with senior managers, including members of ACSI. Finally, it lists the things investors should look for in a responsible corporation offering its shares on the investment market. The aim of the paper is to assist ACSI members in understanding and evaluating the current and future impact of CSR as they discharge their fiduciary responsibilities; and to highlight some important questions for further discussion and analysis. Attached is the executive summary from the discussion paper.
See full Document.
Posts
