Corporate Social Responsibility th rough Voluntary Commitment in Small and Medium Sized Enterprises – the Case of the ‘Heilbronn Declaration’

Abstract

Corporate Social Responsibility has grown popular among discussions in economics and societies worldwide. To a growing extent customers make their buying decisions under CSR aspects. Enterprises try to follow up with CSR strategies. But often a gap has to be detected between the theoretical approach of CSR and practical implementations within the entrepreneurial reality. This article introduces a possible approach of closing the gap within CSR implementation. The 'Heilbronn Declaration' is a voluntary agreement of enterprises and institutions in Germany especially of the Heilbronn-Franconia region. The approach of the 'Heilbronn Declaration' targets the decisive factors of success or failure, the achievements of the implementation and best practices regarding CSR. A form of responsible entrepreneurship shall be initiated to meet the requirements of stakeholders' trust in economy. Therefore it has been elaborated by academics together with enterprises and their shareholders. It is an approach to make voluntary commitment more binding. Its scientific base may allow development of indicators for CSR implementation in business ventures and institutions to finalize in a CSR audit. The innovative approach of the 'Heilbronn Declaration' is the integration of the prospective signatories into discussion on the idea and purpose of business from the very first beginning.

Sustainable Development and CSR in China

“…The analysis of his charitable actions shows: His approach is entrepreneurial, goal oriented and focused on making an impact, while his motivation is intrinsic and authentic, addressing issues he is directly experiencing in his live. With this method and motivation the philanthropy of Ma can be considered a form of authentic Corporate Social Responsibility, as it is similarly establishing among entrepreneurs globally (Stehr and Jakob 2014). Or as Ma himself puts it, shortly after Chinese officials revealed in a report that 60 % of the groundwater in China being undrinkable polluted (Kaiman 2014): 'Our job is to wake people up'.…”

“…Including the question whether philanthropy is voluntary or compelled by restrains, serves a public purpose and simply communicates a desire, intents to achieve a particular aim or is simply a private act of giving. Most of these issues are still discussed today, especially in CSR literature, calling for 'authentic' responsible behavior (Stehr and Jakob 2014). Saiia (2001) concluded that strategic philanthropy is an example of good corporate citizenship, and that corporate giving can be both strategic and philanthropic, creating benefit to society.…”