La Dimensione Europea della Corporate Social Responsibility

The European Commission (EC) has been increasingly active in pushing European Union (EU) Member States to implement efficient public policies regarding the adoption of a Corporate Social Responsibility (CSR) approach for both private and public organisations. The 2011 “Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions: A renewed EU strategy 2011-14 for Corporate Social Responsibility (COM(2011)681)” is considered to be a pivotal starting point. The document emphasises the importance of a responsible business conduct underlined by the EU policy agenda. The chosen strategy of the EU Commission indicates the ways in which business can benefit from a CSR-consistent approach and provide an added value for the community, at the same time. Indeed, a rising number of business activities across Europe is choosing to pose CSR strategies at the centre of their business model. This paper aims at showing the ways in which CSR guidelines and provisions enacted by the EU are affecting “responsible” government-driven initiatives within Member States. After a brief review of the theoretical framework regarding the concept of CSR, the paper will focus on the EC approach on CSR. To this end it will analyse both “softer” activities, such as communication and disclosure ones aiming at increasing the awareness of CSR issues, and stronger actions involving government engagement finalised to implement a regulatory framework. Furthermore, an overview of the main international and European regulatory instruments will be provided, concerning the adoption of socially responsible behaviours and their related disclosure to stakeholders and the community as a whole.