Gli stadi di sviluppo della CSR nella strategia aziendale

On issue: 
Accounting and Business Adm.

The article proposes a model that describes by stages the typical process by which Corporate Social Responsibility can be integrated in the strategic management of a large organization. In the first stage – “informal CSR”- top management promotes some socio-cultural initiatives, without an unified design. In the “current CSR” stage companies begun with some “classic CRS” actions such as the code of ethic, the social report, and the environmental certification. At this point it is possible to shift to the “systematic CSR”: top management – committed to effective CRS management – faces the core of socio-environmental problems and clearly shapes accordingly each activities of the organization. The following phase is characterized by a special creativity in the decision making process in order to fully satisfy the expectations of one or more stakeholder groups and, at the same time, to pursues the corporate advantage: this is the “innovative CRS” phase. The last phase is the “dominant CRS”, a very rare phase, in which the organization takes CSR as the matter of its identity thus of its strategy. Particular attention in each phase is given to the leading forces and their typical manifestation.