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Businesses acting both efficiently and ethically, meeting and exceeding legal requirements, and considering their impact on people and the environment
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Meeting the needs of the present without compromising the ability of future generations to meet their needs around the world.
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United Nations Sustainable Development Goals (UN SDGs) Lernen beginnen
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A set of 17 goals declared by the United Nations in 2015.
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Fundamental rights to which a person is entitled because they are a human being.
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Any group or individual who can affect or is affected by the achievement of the organization’s objectives.
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primary stakeholder groups Lernen beginnen
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The constituents on which the firm relies for its continuous survival and prosperity. managers, employees, suppliers, customers
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secondary stakeholder groups Lernen beginnen
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Those who influence or affect, or are influenced or affected by, the corporation, but are not engaged in transactions with the corporation and are not essential for its survival. Trade unions
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A view that treating stakeholders well may indirectly help financial performance.
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corporate social and environmental responsibility (CSER) Lernen beginnen
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Firms’ engagement with social and environmental issues in their communities
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A view that firms ought to be self-motivated to ‘do it right’ because they have societal obligations.
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An approach to CSER that focuses on activities that are good for both the firm and its stakeholders.
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Talking about social or environmental initiatives without addressing fundamental concerns.
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Working people under the age of 16.
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The practice of locating activities wherever the costs of complying with regulatory institutions are lowest.
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Countries with lower environmental standards.
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Countries competing for foreign direct investment by lowering environmental standards.
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Rules for the employment of labourers including working hours, minimum pay, union representation and child labour.
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Plants that can easily be relocated.
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code of conduct (standards of engagement, code of ethics) Lernen beginnen
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Written policies and standards for corporate conduct and ethics.
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health, safety and environment (HSE) Lernen beginnen
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A common term to cover the areas for which companies have mandatory standards.
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Procedures to monitor and enforce standards for employees and suppliers.
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Mandatory training and tests designed to ensure that every employee knows the relevant codes of conduct.
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Voluntarily assuming responsibilities of societal concerns.
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Donations for purposes that benefit the wider society.
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Participating in the wider formal and informal institutions for society’s interests and concerns.
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Norms considered valid anywhere in the world.
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A strategy that focuses on regulatory compliance with little top management commitment to CSER causes.
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A strategy that is characterized by some support from top managers, who may increasingly view CSER as a worthwhile endeavour.
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A strategy that endeavours to do more than is required in CSER.
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