Emerging issues

1. EMERGING ISSUES IN
CSR

2. WHISTLE BLOWING:
A whistleblower is a person, who could be an employee of a company,
or a government agency, disclosing information to the public or some higher
authority about any wrongdoing, which could be in the form of fraud,
corruption, etc.
Whistleblowing is the act of drawing public attention, or the attention of
an authority figure, to perceived wrongdoing, misconduct, unethical activity
within public, private or third-sector organisations.
EXAMPLES:
Corruption, fraud, bullying, health and safety violation, cover-ups and
discrimination are common activities highlighted by whistleblowers.

3. CORPORATE FUNDS:
Corporate Funding is the area of finance dealing with the sources of
funding and the capital structure of corporations, the actions that managers
take to increase the value of the firm to the shareholders, and the tools and
analysis used to allocate financial resources.
Corporate Fund means a Fund sponsored by an employer to provide
benefits for its employees or the employees of an associated employer and
which is not a Public Sector Fund, an Industry Fund, a Retail Fund or a
Service Provider Fund.

4. INSIDE TRADING:
Insider trading occurs when personnel with non-public, material
information about a public corporation trade in its stock or other securities.
Insider trading can be either unlawful or legal, depending on when the
trade is made and the laws of the country in which the trader is located.
EXAMPLE:
For example, suppose the CEO of a publicly traded firm inadvertently
discloses their company's quarterly earnings while getting a haircut. If the
hairdresser takes this information and trades on it, that is considered illegal
insider trading, and the SEC may take action.

5. TRADE SECRETS:
A trade secret is any practice or process of a company that is generally not
known outside of the company. Information considered a trade secret gives the
company a competitive advantage over its competitors and is often a product of
internal research and development.
Trade secrets are a type of intellectual property that includes formulas,
practices, processes, designs, instruments, patterns, or compilations of
information that have inherent economic value because they are not generally
known or readily ascertainable by others, and which the owner takes reasonable
measures to keep secret.
Examples of trade secrets include the Coca-Cola recipe, search engine
algorithms, customer lists or sales methods.

6. OTHER ISSUES IN CSR
Human Rights
An enterprise’s responsibility to respect human rights relates to
internationally recognised human rights, particularly those of the united
nations. Human rights due diligence enables enterprises to identify any adverse
effects resulting from its activities and in its value chain in good time and to
prevent or reduce them.
Working Conditions
By ensuring the best possible employment conditions based on the
applicable statutory provisions and international labour standards, in particular
those of the international labour organization, enterprises can play a role in
creating high-quality jobs. This primarily concerns the granting of trade union
rights, the abolition of child and forced labour and the elimination of employee
discrimination .

7. Combating Corruption
Corruption has an extremely harmful effect on democratic institutions, good
corporate governance, investments and international competition. Enterprises
can play a key role in combating corruption by introducing internal control
mechanisms to avoid and expose it. It is also important to publish the policy on
combating corruption supported by the management and to train employees.
Gender Equality
As part of their activities, enterprises should be guided by the basic principle
of gender equality in employment and, in this regard, should refrain from any
discrimination towards their employees based on gender. Balancing work and
family and equal pay are key corporate challenges.

8. BIBILOGRAPHY
 https://m.economictimes.com/definition/whistleblower/amp
 https://www.lawinsider.com/dictionary/corporate-
fund#:~:text=Corporate%20Fund%20means%20a%20Fund,or%20a%20Servi
ce%20Provider%20Fund
 https://www.investopedia.com/ask/answers/what-exactly-is-insider-
trading/#:~:text=For%20example%2C%20suppose%20the%20CEO,the%20S
EC%20may%20take%20action
 https://www.seco.admin.ch/seco/en/home/Aussenwirtschaftspolitik_Wirtsch
aftliche_Zusammenarbeit/Wirtschaftsbeziehungen/nachhaltigkeit_unterneh
men/gesellschaftliche_verantwortung_der_unternehmen/csr-themen.html