دانلود کتاب مسئولیت اجتماعی شرکت – مسئولیت مشترک کسب و کار در امتداد زنجیره های تامین جهانی

In 1970, Milton Friedman famously argued that the only social responsibility of business was to maximise profits. Given public preferences and democratic empowerment, governments were to manage externalities and offer public goods rather than firms (Friedman, 1970; Kitzmueller & Shimshack, 2012, 52). Though plausible and applauded by many, Friedman’s argument no longer seems to hold in today’s increasingly global market. While globalisation has created significant wealth across the globe, aggravated inequality, excessive exploitation, and misconduct by multinationals have led to worldwide public outcry calling for new forms of corporate global governance. Social legitimacy is no longer granted solely through business value creation within a given legal framework. Rather, companies are considered co-responsible for solving social and ecological problems. This is also due to states, civil societies and global institutions having limited capacity to regulate global marketplaces (Prieto-Carrón et al., 2006). The United Nations’ (UN) 2030 Agenda for Sustainable Development (UN, 2015), the OECD Guidelines for Multinational Enterprises (OECD, 2011) or the European Commission’s (EC) Corporate Social Responsibility (CSR) policy (EC, 2011) provide a global framework for co-responsibility of business beyond mere profit maximisation. But despite various international efforts, there is still no common understanding of corporate co-responsibility and social demands are rarely clearly articulated, thus making it difficult for companies to anticipate. Yet, consideration of such demands is vital for companies to maintain their licence to operate. The Due Diligence Act (DDA) passed by Germany in 2021 is one example of the implementation of increasing societal expectations towards the economy (Fockenbrock, 2021). The DDA states that large companies are to observe and monitor social and environmental standards throughout their supply chain to ultimately protect human rights and the environment globally (Bundesanzeiger, 2021).