Creating CSR Framework

Distinct elements of CSRthe explicit and the implicit

By explicit CSR, refer to corporate policies that

assume and articulate responsibility for some

societal interests.
Normally consist of voluntary programs and strategies by
corporations that combine social and business value and address
issues perceived as being part of the social responsibility of the
company.
A recent example was the response of Wal-Mart, FedEx, Home
Depot, and other U.S. companies to provide disaster relief to the
victims of Hurricane Katrina in 2005, whichwith more than
$792 million raised by September 2005 (Roner, 2005)in speed
and scope exceeded the initial response by the U.S. government.
Uttrakhand Relief Fund, India
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Continued
The point remains that explicit CSR rests on

corporate discretion, rather than reflecting either

governmental authority or broader formal or
informal institutions.
implicit CSR, refer to corporations role within
the wider formal and informal institutions for
societys interests and concerns. Implicit CSR
normally consists of values, norms, and rules that
result in (mandatory and customary) requirements
for corporations to address stakeholder issues and
that define proper obligations of corporate actors
in collective rather than individual terms.
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Comparison
Explicit CSR
Describes corporate

activities that assume

responsibility for the
interests of society
Consists of voluntary
corporate policies,
programs, and strategies
Incentives and
opportunities are motivated
by the perceived
expectations of different
stakeholders of the
corporation

Implicit CSR
Describes corporations role

within the wider formal and

informal institutions for
societys interests and
concerns
Consists of values, norms,
and rules that result in
(often codified and
mandatory) requirements
for corporations
Motivated by the societal
consensus on the legitimate
expectations of the roles
and contributions of all
major groups in society,
including corporations
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An example of Message
content
Pampers (1 Pack=1 Vaccine program) for CSR

impact.Pampers is committed to improving the lives of babies

around the world Working together with parents and UNICEF, one
area weve chosen to focus on is newborn tetanus, a major health
problem in developing countries. Newborn tetanus claims the lives of
more than 140,000 babies each year, but this disease is preventable.
If an expectant mother receives the vaccine before she gives birth,
both she and her baby will be protected from this disease. The 1
Pack=1 Vaccine program helps get these lifesaving vaccines to
the women who need them. Heres how it works: For each pack of
specially marked Pampers diapers and wipes that you buy during the
promotion period, Pampers donates the cost of one vaccine to
UNICEF. Its a small step but it can and does lead to big change.
Thanks to parents like you in Western Europe and the United States,
the Pampers/UNICEF 1 Pack=1 Vaccine program has helped provide
more than 100 million vaccines that protect moms and babies from
maternal and neonatal tetanus.
Source: Childrens Charities: Caring for Babies around the World,
Pampers, 2011
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The conceptual development of the

framework
for
Measurement

It should defines the approach to measure and explain the

relationship between motivations for CSR and CSR
performance.
The conceptual framework integrates current theories on links
between performance and impact and how this is measured.
An
assessment of the current state of how companies
themselves present their economic, social and environmental
impacts arising from CSR and how they judge these impacts.