CORPORATE SOCIAL RESPONSIBILITY COS'E'
Tempo di lettura: 2 minuti

Il particolare momento storico che si attraversa richiede una significativa ed armonica interconnessione tra economia, società e territorio. Ritrovare i valori etici e morali che spingono gli individui ad operare per il benessere e lo sviluppo dell’intera società è la condizione necessaria per riuscire ad affrontare le nuove sfide sociali ed ambientali che si presenteranno nei prossimi anni.

Per raggiungere tali obiettivi, dovrà emergere una nuova tipologia d’impresa, orientata maggiormente alla creazione di valore condiviso tra l’Organizzazione e la società di riferimento. In questo modo è possibile soddisfare i nuovi bisogni primari dell’individuo e, dal punto di vista economico, guadagnare un vantaggio competitivo che consentirà alle imprese di crescere nel lungo termine.

Alla luce di ciò, sono nati nuovi modelli e nuovi paradigmi d’impresa, che mirano ad integrare gli interessi economici, e sociali.

Che cos’è la Corporate Social Responsibility?

La Corporate Social Responsibility (CSR) è un modello di gestione d’impresa che integra le istanze sociali e ambientali nella strategia di business, attraverso la soddisfazione degli interessi di tutti gli stakeholders, ovverosia, i soggetti che direttamente o indirettamente sono influenzati dall’azione imprenditoriale.

Il modello CSR ruota intorno al concetto di stackeholders. Il termine, dall’accezione molto ampia, si riferisce ad una pluralità di soggetti in situazioni diverse che sono influenzati da o che influenzano un’impresa.

Si possono distinguere due tipologie di stakeholders:

  • Stakeholder primari, hanno un rapporto diretto con l’impresa, anche di tipo contrattuale. Rientrano in questa categoria: azionisti, clienti, fornitori, banche, dipendenti, concorrenti;
  • Stakeholder secondari, possono influenzare e/o subire l’influenza delle attività dell’impresa in modo indiretto. In questa categoria ci sono: le istituzioni, le comunità locali, i gruppi d’interesse ed altri portatori d’interesse.

Nei modelli improntati alla CSR, la soddisfazione degli stakeholder rappresenta il presupposto necessario per raggiungere gli obiettivi organizzativi, la massimizzazione del profitto, nonché la crescita e la continuità aziendale nel lungo periodo. In questa prospettiva, il successo di un’organizzazione dipende in primo luogo dalla capacità di rilevare e risolvere le problematiche che possono scaturire dal rapporto diretto o indiretto che si instaura tra un’impresa e il territorio/contesto sociale di riferimento.

Di conseguenza, la natura dell’impresa non è più solo economica e “privata”, bensì sociale e istituzionale. È emersa una nuova visione d’impresa, “una visione che considera le imprese intrinsecamente connesse ad altre istituzioni nella società e inestricabilmente legate a stakeholder primari e secondari. Occorre riconoscere allora che l’impresa esiste nella società e non accanto ad essa1”.

1 D’Orazio, E. M. I. L. I. O. (2005). Verso una teoria degli stakeholder descrittiva: modelli ad uso dei manager di organizzazioni complesse. Notizie di Politeia21(78), 11-58.

5 MOTIVI PER INVESTIRE NELLA CORPORATE SOCIAL RESPONSIBILITY

  1. Dare un contributo alla crescita e allo sviluppo della società e del territorio.
  2. Migliorare la propria immagine e la propria reputazione.
  3. Prestare maggiore attenzione alle esigenze dei dipendenti, dei fornitori e dei clienti.
  4. Migliorare le performance economiche, finanziarie e la redditività dell’impresa.
  5. Essere guidati da una logica di lungo termine.

CONTATTA IL NOSTRO STUDIO


A CURA DEL DOTT. ROSARIO BATTISTA PER COMMERCIALISTA-CONSULENTE.IT


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