The definition of the European Commission identifies two key points for CSR social concerns and environmental concerns. To extend this to the economic concerns, to get the three dimensions of sustainability. (see also three-pillar model). In the modern understanding of CSR is considered increasingly a holistic enterprise concept integrated all sustainability dimensions, all “social, environmental and economic contributions of an enterprise to voluntary acceptance of social responsibility, beyond legal compliance” Includes provisions (compliance) go beyond.”. The principle of voluntary produced but also the question according to the real motives of CSR. In most cases is probably assume that the company not only out of altruism Act – rather they pursue economic objectives – such as about revenue and earnings growth.

The increased attention to CSR is supported by the finding that responsibility in the medium and longer term contributes to the increase of the company’s success (business case). The possibility of CSR promotion to use as and to present itself as a socially committed company appears as important motivation. This is considered as legitimate, as long as the actual sustainability performance in accordance with the stated commitment. But immoderate exaggerations, half-truths or individual aspects exposed beyond a non-sustainable core business public (often with much PR effort), it’s called greenwashing for example. After five years Process was the standard ISO 26000 guidance on social responsibility in September 2010″adopted.

The standard ineligible for certification represents a guideline, to the awareness of social responsibility and to promote uniform terminology. The Guide ties already existing approaches to environmental and social responsibility (ILO – core labour standards, GRI (global reporting initiative), global compact, etc.) an and contains many examples of good CSR practices (best practices). Bridging the GAP the freedom of will means nothing other than the ability to be able to decide with expertise. G.W.F. Hegel the private (risk). capital wants to invest in permanent and long term changes.