ABSTRACT
There has been a considerable shift in the perceptions of corporate social responsibility in recent time. It seems to have become generally accepted by businesses and their managers, by governments and their agencies and by the general public that there is considerable benefit in engaging in CSR. Consequently, every organisation is increasingly going to have its CSR policy which will have been translated into activity. Despite the fact that many people remain cynical about the genuineness of such corporate activity, the evidence continues to mount that corporations are actually engaging in such socially responsible activity, not least because they recognise the benefits which accrue. It seems therefore that the battle is won and everyone accepts the need for CSR activity – all that remains for discussion is how exactly to engage in such activity and how to report upon that activity. Even this has been largely addressed through such vehicles as GRI and ISO 26000.
