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Social Reporting & Accounting From the Field. SAN conference 2010 Tim Morgan – Shared Interest. Social Accounting – A Strategic Approach to CSR. Three main approaches to Corporate Social Responsibility: Corporate “do- gooding ” Managing negatives in the supply chain
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Social Reporting & AccountingFrom the Field...... SAN conference 2010 Tim Morgan – Shared Interest
Social Accounting – A Strategic Approach to CSR • Three main approaches to Corporate Social Responsibility: • Corporate “do-gooding” • Managing negatives in the supply chain • Being strategic about it for competitive advantage
The rhetoric • At Northern Rock we will conduct all of our business operations in a fair and balanced manner, respecting and responding to legal, social and ethical issues arising from our commercial activities. • We will demonstrate our commitment……. by acting as good corporate citizens, controlling and minimising our direct and indirect social and environmental impacts.. Source: Northern Rock Community Report 2006
1. Corporate do-gooding • The “greenwash report” • “We give so much of our profits to good causes..” • “Our staff spend x time on community projects..” • “We recycle x tonnes of waste..”
2. Managing negatives • Dealing with the inevitable negatives in the business to show that you are trying to minimise them • Examples include Camelot (re gambling addiction/underage lottery playing) and BAT (re sale and promotion of tobacco and harmful health effects).
3. Strategic “philanthropy”(For social impact or purely commercial organisations) • Bringing the strategic planning focus to CSR • SA a useful tool • Systematic feedback and capture of views • Transparency and openness • Year on year measurement • Self-imposed pressure to improve
Examples • SI lending direct to producers • SI creating new lending products • SI defining where it works (HDI map) • Traidcraft being guided on where to work and with which groups (Bangladesh women’s craft group example) • Engagement with staff
Social Accounting – Challenges • Setting up systems • Response rates • Making the accounts readable • Complexity of “measuring” social impact • Attribution of impact • Expectations raised – pressure to deliver • Do it because it is of value to you (primarily)!
