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Social Audit Responsibility

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Social Audit Responsibility
Corporate Social Responsibility
The process of building a corporate social responsibility: Corporations while they need to conduct a strategy to become socially responsible, they usually passes through a process that leads it at the end to achieve what is called by “Civil learning”. In order to achieve this level –which is the highest level of a corporate social responsibility- , they are two dimensions: • The organizational level • The societal level
The case of Nike as famous corporate that faced the risk of losing its reputation in the early 1990’s will witness and serve here as example to illustrate every step and to explain the two level of learning from where a company will end up by developing a corporate social responsibility
1° the organizational level
On this dimension, the company usually needs to pass through five steps which are often launched by a sort attack from the activists in the domain who stand against the companies’ positions toward having a “responsible supply chain” that is in compliance and respects the European norms and different code of conduct.
First Stage: Defensive because often companies defend themselves against organizations that deny some practices (for Nike as ex: the fact that they claimed that they were having the best corporate values whilst activists were denying the working conditions in their supply chain)
Second Stage: Compliance as companies start adopting the compliance approach and creating value on the medium tem by protecting their reputation and reducing the risk of litigation (for Nike as ex: accept hiring external auditors to investigate the case in order to taking back their credibility)
Third Stage: Managerial, in this stage companies need to get the concept of social responsibility in their managerial business level by mixing the notion of economic value on the short term in order to obtain the long term one (Nike in that time didn’t show only their compliance but had to adjust their daily

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