CSR Issues
Corporate social responsibility (CSR) aims to optimise the benefit to an enterprise’s stakeholders and
to prevent or dampen the potential adverse affects of its activities. CSR therefore covers a broad
spectrum of issues that must be taken into account in business conduct. This includes working
conditions, human rights, the environment, preventing corruption, corporate governance, gender
equality, occupational integration, consumer interests and taxes
1. 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. The shape it takes in practice depends above all on the size of the
enterprise and on certain risk factors such as the region and sector.
2. 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
(e.g. based on where they come from, their social background, skin colour, religion or political
views). Constructive cooperation with social partners is also an important part of this.
3. The Environment
Responsible environmental management aims to continuously improve an enterprise’s impact on
the environment. This includes a progressive internal environmental management system based on
high standards, environmental due diligence, an environmentally friendly strategy with closed cycles,
consistent reduction of greenhouse gas emissions and a contingency plan for reducing harmful
effects on the environment.
4. 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.
5. Disclosing Information
As part of a transparent reporting process, enterprises inform the public about their business
activities and their effects in terms of the economy, society and the environment. The regular, timely
and pertinent disclosure of information improves an enterprise’s transparency and credibility. The
reporting process also gains the trust of the enterprise’s stakeholders (e.g. shareholders, financial
institutions, employees and interest groups) and can facilitate access to the capital.
6. Corporate Governance
Good corporate governance involves striving towards transparency and a balanced ratio of
management and control while protecting the decision-making power and efficiency at the topmost
corporate level. These are underpinned by good accounting und reporting practices, supervision by
the Board of Directors and respect for shareholder rights and the concerns of key stakeholder.
7. Consumer Interests
For consumers, it has become increasingly difficult to compare products and services and to make
informed decisions about purchases, particularly due to the increasing numbers of products on offer
and the complexity of many markets. They are therefore reliant on enterprises adopting fair
business and marketing practices and guaranteeing the safety and quality of their products and
services. This involves providing accurate and clear product information, promoting sustainable
consumption and taking customer concerns seriously.
8. 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.
9. Occupational Integration
By identifying its employees’ health issues early on and quickly taking the appropriate measures,
enterprises can safeguard their staff's employability. This will reduce the number of people leaving
the job market due to health problems as much as possible. Employees with a health problem
should be supported throughout the reintegration process.
10. Taxes
If an enterprise lawfully pays its taxes both in Switzerland and also on its overseas business
transactions, it is contributing to public finances and to the development of its host countries. It also
avoids putting its finances, reputation and supervision by authorities at risk. It is also important for
enterprises to cooperate well with the competent authorities so that these can apply the relevant
taxes.
