Flashcards: Introduction to Corporate Social Responsibility — 20 cartões

CSR — definition?

Business practices for social/environmental purposes.

CSR scope — coverage?

Includes social and environmental responsibility.

CSR — voluntary?

Yes, not legally mandated.

CSR roots — purpose?

Framework pillars for CSR understanding.

ESG — role?

Investor criteria for company performance.

CSR vs ESG — difference?

CSR is company practice; ESG is investor assessment.

Qualitative CSR — side?

Narrative, practice-based aspect.

Quantitative ESG — side?

Measurable, criteria-based aspect.

ISO 26000 — link?

Connects CSR to sustainable development.

Sustainable Development — goal?

Broader development objective linked to CSR.

Decision-making — classic?

Traditional, sustainability-unaware process.

Decision-making — sustainable?

Integrates sustainability into choices.

Sustainable value — creation?

Value considering sustainability factors.

Long term Shareholders — focus?

Value over the long run.

CSR tools — purpose?

Manage CSR decisions and implementation.

CSR guidelines — role?

Structured recommendations for CSR.

Sustainable investment risk — management?

Handling risks linked to sustainability.

Valuation models — change?

May adapt under sustainable decisions.

Global CSR risks — differences?

Variations in perception and management.

Implementing CSR — under shareholder primacy?

Challenging but possible with strategic integration.