Some managers continue to see the CSR approach as a form of voluntary philanthropy, something that comes to mind when the company has nothing else to do, when it wants to be seen. No, the CSR approach is a dynamic management tool that is essential for building the extra-financial performance of an organization.
As is the case with all social phenomena, you must start by understanding the issues and themes at stake. In practice, you must always understand that the structuring of the most important responsible development issues in an organization is based on several reference systems by crossing internal data. The business model, the existing policy, the risk mapping (…) are part of these data to be compared with the different external reference systems (ISO 26000, Commercial Code, GRI). Ultimately, this form of analysis makes it possible to determine the five macro-themes of the CSR approach: Governance and territories, products and solutions, human capital, ethics, environment.
The process of structuring the issues of responsible development in an organization is called the CSR MATERIAL MATRIX.
