Anita Boros, Gyula Koi (eds): Sustainability and Law
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3. Legal and administrative theoretical foundations of sustainability and environmental protection (László Vértesy)
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3.3. Metajurisprudence
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3.3.3. Corporate Social Responsibility

3.3.3. Corporate Social Responsibility

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Within the context of sustainability, voluntary involvement is of paramount importance at individual (activists), group (movements), and company levels.One of the most evolved and most universal forms of this practice is corporate social responsibility (abbr. CSR).1 In this instance, companies not only pursue profit maximization, but also consider the welfare of society, the environment, and economy. Integrating CSR into the corporate agenda may enhance the reputation, competitiveness, and brand image of the company over the long-term; they can solidify the bond with consumers and enhance the sustainability of the business not only economically but also socially (donation, volunteerism, education, workplace diversity), environmentally (reducing waste, recycling, energy conservation, developing environmentally friendly products) or ethically (anti-corruption, fair trade, respecting human rights). As increasing numbers of corporations recognise the need for sustainability, the relationship between CSR’s and sustainability is becoming more important as a business imperative in the contemporary economy. At a societal level for example, consumers, investors, and employees are increasingly expect companies to be responsible.

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Some examples of this could be reducing the environmental footprint of companies and the responsible use of natural resources. In 2011, Toyota presented the green factory concept (green plant, sustainable plant), in which production seeks to utilise as little energy and water as possible, while minimizing waste; it has since received ISO 50001:2019 certification.2 Outfitter Patagonia supports communities on a local level, and is involved in all kinds of community support actions like recycling and conservation.3 Unilever is pledging that by 2025 all plastic packaging will be recyclable or compostable, and that it will procure food ingredients and use sustainably sourced materials in its supply chain.4 Tesla is building electric vehicles to minimize fossil fuel, thus emissions will be eliminated. Fairtrade believes trade should be more than just monetary, pecuniary profit; ethical trade – by paying fair price to producers in developing countries – should be about supporting social development.5
 
1

Christensen, H. B., Hail, L., Leuz, C. (2021). Mandatory CSR and sustainability reporting: Economic analysis and literature review. Review of Accounting Studies, 26(3) 1176-1248. DOI: https://doi.org/10.1007/s11142-021-09609-5;

Meseguer-Sánchez, V. et al. (2021). Corporate social responsibility and sustainability. The bibliometric analysis of their interrelations. Sustainability, 13(4)1636. DOI: https://doi.org/10.3390/su13041636

2

Wang, Z. (2021). Exploring the potential of lean philosophy to spread the value of sustainability in the Japanese automobile industry: the case of Toyota Motor Corporation. Управління розвитком складних систем [Management development folding system], 45(1) 176-181. DOI: https://doi.org/10.32347/2412-9933.2021.45.176-181;

Padilla-Caballero, J. et al. (2024). The Contribution of Green Technology and Machine Learning Toward Developing Environmental Sustainability. In: Paweloszek, I. et al. eds .: Recent Advances in Management and Engineering. (Boca Raton (FL):CRC Press). 97-102; Toyota UK Media Site (2011). Toyota Acclaimed As Europe's Number Yours Green Manufacturer URL: https://media.toyota.co.uk/toyota-acclaimed-as-europes-number-one-green-manufacturer/ ; https://www.toyotacz.com/en/for-the-region/green-plant/ (accessed: 29 October 2024).

3

Shourkaei, M. M., Taylor, K. M., Dyck, B. (2024). Examining sustainable supply chain management via the social-symbolic work lens: Lessons from Patagonia. Business Strategy and the Environment, 33(2)1477-1496. DOI: https://doi.org/10.1002/bse.3552 (accessed: 29 October 2024);

Poddar, P. (2021). Integrating sustainability into the Textile Supply Chain – Comparing the case of H&M and Patagonia. URL: https://www.scribd.com/document/617409791/Integrating-Sustainability-Into-the-Textile-Supply-Chain-comparing-the-Case-of-HM-and-Patagonia; https://www.patagonia.com/social-responsibility/ (10/01/2024) (accessed: 29 October 2024).

4

Vig, S. G., Suta, A., Tóth, Á. (2022). Corporate Reporting of CO2 Emissions Disclosures in Electric Vehicle Manufacturing: an Overview of Tesla Inc. Chemical Engineering Transactions, 94(4) 391-396. ISBN: 978-88-95608-93-8 ISSN: 2283-9216 DOI: https://doi.org/10.3303/CET2294065;

Yahdiyani, M. W. H., Safari, A. M., Lokita, R. (2023). Sustainability Business Model Tesla Motors. In: Jahroh, S et al. (eds.): Proceedings of the Business Innovation and Engineering Conference (BIEC 2022). (Dordrecht: Atlantis Press Zeger Karssen) 325-334. ISBN: 978-94-6463-144-9 (ISBN13) ISBN: 9464631449 (ISBN10) ISBN: 9789464631432 (ISBN13) ISBN: 9464631430 (ISBN10) ISSN: 2352-5428; DOI:10.2991/978-94-6463-144-9_32 URL: https://www.tesla.com/impact (accessed: 29 October 2024). Series AEBMR 236.

5 Loconto, A. M. et al. (2021). Responsibilizing the Fairtrade Premium: Imagining better decision- making. Journal of Rural Studies, Vol. 86. 711-723. https://doi.org/10.1016/j.jrurstud.2021.07.011
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