CSR

1. UE GRADUATE SCHOOL
Master in Accountancy

2. How is CSR Managed?
• A. Understanding what companies want from CSR
• B. Qualities of good CSR management

3. Understanding what companies want from CSR
• Benefits of Corporate Social Responsibility (CSR)
1. Decrease operating costs
2. Increases Community Goodwill for the Corporation
3. Creates Brand Preference with Target Markets
4. Build Influential Partnerships
5. Enhances Employee Well-Being and Satisfaction
6. Contributes Desired Brand Positioning

4. Nestlé Philippines - Decrease operating costs
Local Sourcing: Nestlé uses local raw materials, such as coffee and cocoa, which reduces
supply chain costs and supports local farmers. This practice also reduces their carbon
footprint.

5. Nestlé Philippines - Enhances Employee Well-Being and
Satisfaction
Comprehensive Employee Programs: Nestlé Philippines offers a wide range of
employee benefits, including health insurance, career development opportunities, and
wellness programs. Their "Nestlé Wellness in the Workplace" program is designed to
help employees maintain a healthy lifestyle and work-life balance.

6. Nestlé Philippines - Building Influential Partnerships
Partnerships with Local Farmers: Through its "Café de Lipa" program, Nestlé works
closely with Filipino coffee farmers to improve the quality and sustainability of their
crops, fostering strong, influential relationships with local agricultural communities.

7. Nestlé Philippines - Creates Brand Preference with Target
Markets
Commitment to Sustainability: Nestlé’s environmental initiatives, such as committing to
zero-net carbon emissions by 2050 and reducing plastic waste, have solidified its
positioning as a responsible, sustainable company.

8. Qualities of Good CSR Management
• 1. Strategic Alignment - A good CSR strategy is directly aligned with the company’s
core business strategy.
• 2. Stakeholder Engagement - Companies need to understand and address the
concerns and interests of all relevant stakeholders.
• 3. Transparency and Accountability - This builds trust with stakeholders and helps
companies remain ethical.
• 4. Shared Value Creation - Companies should aim to address social and environmental
issues in ways that simultaneously improve business performance and contribute to
social good.
• 5. Ethical Leadership - Leaders should model ethical behavior and make decisions
based on moral principles.

9. Qualities of Good CSR Management
• 6. Sustainability Focus - This involves minimizing negative environmental impacts,
conserving resources, and ensuring that business activities do not compromise future
generations’ ability to meet their needs.
• 7. Long-Term Commitment - CSR should not be viewed as a one-time effort but as an
ongoing commitment to positive societal and environmental impacts.
• 8. Employee Engagement - Engaging employees in CSR initiatives boosts morale,
fosters a sense of purpose, and aligns employees with the company’s ethical values.
• 9. Continuous Improvement - CSR management should be an evolving process, with
regular assessments and improvements.
• 10. Collaboration and Partnerships - Collaboration with other organizations,
governments, NGOs, and industry groups can amplify CSR efforts.

10. Qualities of Good CSR Management – Apple Inc.
Apple Educating and Empowering Workers
Apple has competitive employee benefits practices. For example, expectant
mothers can take up to four weeks before a delivery and up to 14 weeks after a
birth, while fathers and other non-birth parents are eligible for up to six weeks of
parental leave.
Apple and Gender Equality and Minorities
The company maintains 1:1 pay equity for gender, race and ethnicity globally
Apple Supporting Local Communities
Apple launched a 100-kilowatt rooftop solar project at an educational premise for
disadvantaged children in Philippines.

11. Qualities of Good CSR Management – Apple Inc.
Employee Health and Safety at Apple
The multinational technology company has launched a group of health clinics called AC
Wellness for its employees and their families.
Energy Consumption by Apple
Apple sources all of its facilities worldwide with 100% renewable energy
Waste Reduction and Recycling by Apple
Nearly 20% of materials in Apple products are made from recycled content
Carbon Emissions by Apple
The first company ever to be valued at $1 trillion has been carbon neutral for its own
operations since 2020. The tech giant is committed to reach total carbon neutrality
across its entire business, including the full life cycle of its products by 2030

12. References
• https://research-methodology.net/apple-corporate-social-responsibility-csr/?
fbclid=IwY2xjawMUHa1leHRuA2FlbQIxMABicmlkETFIak1SUHFOVmhEM2h2VzVWAR5ATajr
MIgWfU6H-sQo-
_g_BZXviiMO83nj_V_LvvoLfLu0EuO1Vt60SBWvyw_aem_2D3VZ_JkR6Os9wNGuThl1g
• Kotler, P., & Lee, N. (2005). Corporate Social Responsibility: Doing the Most Good for
Company and Your Cause.
• https://www.nestle.com.ph/csv