KAMU POLİTİKALARININ KURUMSAL SOSYAL SORUMLULUK ÜZERİNDEKİ ETKİSİ: BİRLEŞİK KRALLIK VE FRANSA ÖRNEKLERİ

Year 2024, Volume: 5 Issue: 3, 303 - 329, 25.11.2024

Fırat Harun Yılmaz , Halenur Yılmaz

https://doi.org/10.58658/kaypod.1567880

Abstract

Bu çalışma, Birleşik Krallık ve Fransa'da kamu politikalarının Kurumsal Sosyal Sorumluluk (KSS) üzerindeki etkisini incelemekte ve hükümetin KSS uygulamalarını ve raporlamasını şekillendirmedeki rolüne odaklanmaktadır. KSS, yasal yükümlülüklerin ötesine geçen, çevresel, etik ve sosyal sorumlulukları kapsayan çok boyutlu bir yaklaşım olarak tanımlanmaktadır. Araştırmada, hükümet raporları, KSS politika belgeleri ve akademik çalışmalardan elde edilen ikincil veriler kullanılarak değerlendirme yapılmaktadır. Birleşik Krallık piyasa odaklı ve gönüllü bir yaklaşım sergilerken, Fransa daha devlet merkezli bir düzenleyici model izlemektedir. Farklı idari geleneklere rağmen, her iki ülkenin de şeffaflık, sürdürülebilirlik ve kurumsal hesap verebilirliğe bağlılığı söz konusudur. İki ülkenin politika süreçlerinin uluslararası düzenlemeler ile Avrupa Birliği’nin etkisinde olduğu görülmektedir. Bulgular, kamu politikalarının KSS'nin özellikle raporlama sürecinde etkin olduğunu göstermektedir. Çalışma, sürdürülebilirlik ve hesap verebilirlik için hem kurumsal hem de toplumsal bir araç olarak KSS'nin kamu politikasına entegre edilmesinin önemini vurgulamaktadır. Çalışmada Birleşik Krallık ve Fransa’da KSS’yi şekillendiren kamu politikası sürecinin diğer ülkeler için iyi uygulama örneği olduğu sonucuna ulaşılmıştır.

Keywords

Kamu Politikası, Kurumsal Sosyal Sorumluluk, Birleşik Krallık, Fransa

THE IMPACT OF PUBLIC POLICIES ON CORPORATE SOCIAL RESPONSIBILITY: CASE STUDIES OF THE UNITED KINGDOM AND FRANCE

Abstract

This study examines the impact of public policies on Corporate Social Responsibility (CSR) in the United Kingdom and France, focusing on the role of governments in shaping CSR practices and reporting. CSR is defined as a multidimensional approach that goes beyond legal obligations, encompassing environmental, ethical, and social responsibilities. The study evaluates secondary data obtained from government reports, CSR policy documents, and academic studies. The United Kingdom adopts a market-oriented and voluntary approach, whereas France follows a more state-centered regulatory model. Despite differing administrative traditions, both countries are committed to transparency, sustainability, and corporate accountability. It is observed that the policy processes in both countries are influenced by international regulations and the European Union. The findings indicate that public policies are particularly effective in the CSR reporting process. The study highlights the importance of integrating CSR into public policy as both a corporate and societal tool for sustainability and accountability. It concludes that the public policy processes shaping CSR in the United Kingdom and France serve as good practices for other countries.

Keywords

Public Policy, Corporate Social Responsibility, United Kingdom, France

References

• Aaronson, S. A. (2003). Corporate responsibility in the global village: The British role model and the American laggard. Business and society review, 108(3), 309-338.
• Aguinis, H. (2011). Organizational responsibility: Doing good and doing well. In S. Zedeck (Ed.), APA handbook of industrial and organizational psychology (Vol. 3, pp. 855-879). Washington, DC: American Psychological Association.
• Aguinis, H. ve Glavas, A. (2012). What we know and don’t know about corporate social responsibility: A review and research agenda. Journal of management, 38(4), 932-968.
• Albareda, L., Lozano, J. M. ve Ysa, T. (2007). Public policies on corporate social responsibility: The role of governments in Europe. Journal of Business Ethics, 74, 391-407.
• Albareda, L., Lozano, J. M., Tencati, A., Midttun, A. ve Perrini, F. (2008). The changing role of governments in corporate social responsibility: drivers and responses. Business ethics: a European review, 17(4), 347-363.
• Albareda, L., Tencati, A., Lozano, J. M. ve Perrini, F. (2006). The government's role in promoting corporate responsibility: a comparative analysis of Italy and UK from the relational state perspective. Corporate Governance: The international journal of business in society, 6(4), 386-400.
• Almatrooshi, S., Hussain, M., Ajmal, M. ve Tehsin, M. (2018). Role of public policies in promoting CSR: empirical evidence from business and civil society of UAE. Corporate Governance: The international journal of business in society, 18(6), 1107-1123.
• Antal, A. B. ve Sobczak, A. (2007). Corporate social responsibility in France: A mix of national traditions and international influences. Business ve Society, 46(1), 9-32.
• Avetisyan, E. ve Ferrary, M. (2013). Dynamics of stakeholders’ implications in the institutionalization of the CSR field in France and in the United States. Journal of Business Ethics, 115, 115-133.
• Babaoğlu, C. (2017). Kamu politikası analizine yönelik kavramsal ve kuramsal bir çerçeve. Yönetim Bilimleri Dergisi, 15(30), 511-532.
• Beare, D., Buslovich, R. ve Searcy, C. (2014). Linkages between corporate sustainability reporting and public policy. Corporate Social Responsibility and Environmental Management, 21(6), 336-350.
• Bénabou, R. ve Tirole, J. (2010). Individual and corporate social responsibility. Economica, 77(305), 1-19.
• Berger‐Walliser, G. ve Scott, I. (2018). Redefining corporate social responsibility in an era of globalization and regulatory hardening. American Business Law Journal, 55(1), 167-218.
• Bouten, L., Everaert, P., Van Liedekerke, L., De Moor, L. ve Christiaens, J. (2011). Corporate social responsibility reporting: A comprehensive picture? Accounting forum, 35(3), 187-204.
• Brown, D. ve Knudsen, J. S. (2012). Visible hands: Government policies on corporate social responsibility in Denmark and the UK. Paper presented at the Workshop on The Emerging Frontiers for Private and Public
• Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business horizons, 34(4), 39-48.
• Chauvey, J.-N., Giordano-Spring, S., Cho, C. H. ve Patten, D. M. (2015). The normativity and legitimacy of CSR disclosure: Evidence from France. Journal of Business Ethics, 130, 789-803.
• Chijoke-Mgbame, A. (2021). Corporate Social Responsibility in the UK: Towards a Sustainable Corporate Social Responsibility Performance in the United Kingdom. In S. O. Idowu. (Ed.) Current Global Practices of Corporate Social Responsibility: In the Era of Sustainable Development Goals, (pp. 399-417). Springer.
• CSR Europe (2010). A Guide to CSR in Europe: Country Insights by CSR Europe’s National Partner Organizations. CSR Europe Press.
• Dahlsrud, A. (2008). How corporate social responsibility is defined: an analysis of 37 definitions. Corporate Social Responsibility and Environmental Management, 15(1), 1-13.
• Department for Business, Innovation and Skills. (2014). Good for business & society: Government response to call for views on corporate responsibility. Erişim adresi: https://www.gov.uk/government/publications/corporate-responsibility-government-response-to-call-for-views
• DTI (2004), Social Responsibility. A Government Update. UK Government, Department of Trade and Industry, London
• Dye, T. R. (1987). Understanding public policy. New Jersey: Prentice-Hall Inc.
• Elkington, J. (1997). The triple bottom line. Environmental management: Readings and cases, 2, 49-66.
• European Commission. (2011). Communication From The Commission To The European Parliament, The Council, The Economic And Social Committee. Erişim adresi: https://arquivo.pt/wayback/20170823204457mp_/http://www.umic.pt/images/stories/publicacoes6/20110413-communication_en.pdf
• Fatima, T. ve Elbanna, S. (2023). Corporate social responsibility (CSR) implementation: A review and a research agenda towards an integrative framework. Journal of Business Ethics, 183(1), 105-121.
• Fortanier, F., Kolk, A. ve Pinkse, J. (2011). Harmonization in CSR reporting: MNEs and global CSR standards. Management international review, 51, 665-696.
• Fox, T., Ward, H. ve Howard, B. (2002). Public sector roles in strengthening corporate social responsibility: A baseline study: World Bank Washington, DC.
• Frederick, W. C., Davis, K., ve Post, J. E. (1992). Business and society: Corporate strategy, public policy, ethics: McGraw-Hill.
• Gharbi, M., ve Jarboui, A. (2023). The moderating effect of dividend policy on the relationship between corporate social responsibility and financial performance: evidence from french context. International Journal of Economics and Business Administration, 9(2), 97-114.
• Haufler, V. (2013). A public role for the private sector: Industry self-regulation in a global economy. Carnegie Endowment.
• Hibob. (t.y.). UK and EU CSR and ESG laws: What you need to know. Erişim adresi: https://www.hibob.com/guides/uk-eu-csr-esg-laws/
• HM Government (2023). Mobilising Green Investment 2023 Green Finance Strategy (978-1-5286-3995-8). Erişim adresi: https://assets.publishing.service.gov.uk/media/643583fb877741001368d815/mobilising-green-investment-2023-green-finance-strategy.pdf
• HM Government. (t.y.). Parliamentary Under Secretary of State (Minister for Climate Change and Corporate Responsibility). Erişim adresi: https://www.gov.uk/government/ministers/parliamentary-under-secretary-of-state-minister-for-climate-change-and-corporate-responsibility
• Idowu, S. O. ve Towler, B. A. (2004). A comparative study of the contents of corporate social responsibility reports of UK companies. Management of Environmental Quality: An International Journal, 15(4), 420-437.
• Ioannou, I. ve Serafeim, G. (2017). The consequences of mandatory corporate sustainability reporting. Harvard Business School research working paper(11-100).
• Jiang, L. (2020). Definitions of corporate social responsibility. The palgrave handbook of corporate social responsibility, 1-20.
• Knudsen, J. S. (2018). Government regulation of international corporate social responsibility in the US and the UK: How domestic institutions shape mandatory and supportive initiatives. British Journal of Industrial Relations, 56(1), 164-188.
• KPMG (2022). Big shifts, small stepsSurvey of Sustainability Reporting 2022 Erişim adresi: https://assets.kpmg.com/content/dam/kpmg/se/pdf/komm/2022/Global-Survey-of-Sustainability-Reporting-2022.pdf#page=8.09
• Lal, M., Kumar, R. B., Kumar, A., Saud, H. S. ve Rai, V. K. (2022). Corporate social responsibility, accounting, and auditing: A retrospective review. International Journal of Accounting, Business and Finance, 1(2), 48-74.
• Latham & Watkins. (2024). France transposes Corporate Sustainability Reporting Directive into law. Erişim adresi: https://www.lw.com/admin/upload/SiteAttachments/France-Transposes-Corporate-Sustainability-Reporting-Directive-Into-Law.pdf
• Licandro, O., Vázquez-Burguete, J. L., Ortigueira, L. ve Correa, P. (2023). Definition of Corporate Social Responsibility as a Management Philosophy Oriented towards the Management of Externalities: Proposal and Argumentation. Sustainability, 15(13), 10722.
• Malecki, C. (2021). Corporate Social Responsibility in France: Sustainable Finance, Climate Finance: The French and European Impetus for Sustainable Growth. In S. O. Idowu. (Ed.) Current Global Practices of Corporate Social Responsibility: In the Era of Sustainable Development Goals (pp. 121-147). Springer
• Mangematin, Y. (2013). Management et lois RSE: vers un droit impératif et une opportunité stratégique. 31ème Université d’Eté de l’Audit Social: De l’Audit Social à l’Audit de la Responsabilité Sociale: la RSE, Renouveau pour la GRH.
• Maon, F. (2015). Commanded Aspirations and Half-Hearted Enactment: The (Yet) Unfulfilled Promises of French-Style CSR. In S. O. Idowu, R. Schmidpeter, ve M. S. Fifka (Eds.), Corporate Social Responsibility in Europe: United in Sustainable Diversity (pp. 81-92): Springer.
• Moon, J. (2004). Government as a driver of corporate social responsibility: The UK in comparative perspective. (ICCSR Research Paper Series No. 20). Nottingham: International Centre for Corporate Social Responsibility, University of Nottingham
• Moon, J. (2007). The contribution of corporate social responsibility to sustainable development. Sustainable development, 15(5), 296-306.
• Morris, J. ve Baddache, F. (2012). The five W's of France's CSR reporting law. BSR. Erişim adresi: https://www.bsr.org/reports/The_5_Ws_of_Frances_CSR_Reporting_Law_FINAL.pdf
• Olanipekun, A. O. Omotayo, T. ve Saka, N. (2021). Review of the use of corporate social responsibility (CSR) tools. Sustainable Production and Consumption, 27, 425-435.
• Pal, L. A. (2014). Beyond policy analysis: Public issue management in turbulent times (Vol. 5). Toronto: Nelson Education.
• Parmar, B. L., Freeman, R. E., Harrison, J. S., Wicks, A. C., Purnell, L. ve De Colle, S. (2010). Stakeholder theory: The state of the art. Academy of Management Annals, 4(1), 403-445.
• Peters, A. ve Röß, D. (2010). The Role of Governments in Promoting Corporate Responsibility and Private Sector Engagement in Development. Erişim adresi: https://d306pr3pise04h.cloudfront.net/docs/news_events%2F8.1%2FUNGC_Bertelsmannn.pdf
• Popescu, C. R. G. ve Popescu, G. N. (2019). An exploratory study based on a questionnaire concerning green and sustainable finance, corporate social responsibility, and performance: Evidence from the Romanian business environment. Journal of Risk and Financial Management, 12(4), 162.
• Rahman, S. (2011). Evaluation of definitions: ten dimensions of corporate social responsibility. World review of business research, 1(1), 166-176.
• Rhee, R. J. (2017). A legal theory of shareholder primacy. Minn. L. Rev., 102, 1951.
• Roome, N. (2005). Pan-European Approach: Some implications of national agendas for CSR. In Corporate social responsibility across Europe (pp. 317-333): Springer.
• Ropes & Gray. (2021). Corporate social responsibility compliance in 2021, and beyond—An overview for in-house legal counsel. Erişim adresi: https://www.ropesgray.com/-/media/files/publications/2021/01/20210114_csr_alert.pdf?rev=ec23f929cc0f4c768c38b6699560fb11
• Sarkar, R. (2008). Public policy and corporate environmental behaviour: A broader view. Corporate Social Responsibility and Environmental Management, 15(5), 281-297.
• Saunders, M. N., Lewis, P. ve Thornhill, A. (2023). Research methods for business students. (9th Edition) Pearson.
• Schmidt, V. (2003). French capitalism transformed, yet still a third variety of capitalism. Economy and society, 32(4), 526-554.
• Steurer, R. (2010). The role of governments in corporate social responsibility: Characterising public policies on CSR in Europe. Policy Sciences, 43, 49-72.
• Steurer, R., Martinuzzi, A. ve Margula, S. (2012). Public policies on CSR in Europe: Themes, instruments, and regional differences. Corporate Social Responsibility and Environmental Management, 19(4), 206-227.
• Sobczak, A. ve Coelho Martins, L. (2010). The impact and interplay of national and global CSR discourses: insights from France and Brazil. Corporate Governance: The international journal of business in society, 10(4), 445-455.
• Torreggiani, G. ve De Giacomo, M. R. (2022). CSR representation in the public discourse and corporate environmental disclosure strategies in the context of Brexit. A cross-country study of France, Germany, and the United Kingdom. Journal of Cleaner Production, 367, 132783.
• Tschopp, D. ve Huefner, R. J. (2015). Comparing the evolution of CSR reporting to that of financial reporting. Journal of Business Ethics, 127, 565-577.
• Tschopp, D. ve Nastanski, M. (2014). The harmonization and convergence of corporate social responsibility reporting standards. Journal of Business Ethics, 125, 147-162.
• Vertigans, S. (2015). Corporate social responsibility in the United Kingdom. In S. O. Idowu, R. Schmidpeter ve M. S. Fifka (Eds.), Corporate Social Responsibility in Europe: United in Sustainable Diversity (pp. 37-56): Springer.
• Ward, H. (2004). Public sector roles in strengthening corporate social responsibility: taking stock Citeseer.
• Wirba, A. V. (2024). Corporate social responsibility (CSR): The role of government in promoting CSR. Journal of the Knowledge Economy, 15(2), 7428-7454.
• Wolniak, R. ve Hąbek, P. (2013). CSR Reporting in France and the Netherlands. Zeszyty Naukowe Akademii Morskiej w Szczecinie, 34 (106), 91-96.
• Yıldız, M. ve Sobacı, M. Z. (2015). Kamu politikası ve kamu politikası analizi: genel bir çerçeve. M. Yıldız ve M. Z. Sobacı (Ed.), Kamu politikası: Kuram ve uygulama (s. 14-43) içinde Adres Yayınları.
• Zadek, S. (2001). Third generation corporate citizenship: public policy and business in society. Erişim adresi: https://www.files.ethz.ch/isn/20949/Third_Generation_Corporate_Citizenship.pdf