MAATSCHAPPELIJK VERANTWOORD ONDERNEMEN
INHOUD
1. DEFINITIES EN CONCEPTEN (Les 1) ............................................................................................................ 5
1.1. Maatschappelijk Verantwoord Ondernemen / Corporate Social Responsibility ............................. 5
1.1.1. Definities.................................................................................................................................. 5
1.1.2. Waarom is MVO (CSR) belangrijk? .......................................................................................... 5
1.2. Triple bottom line............................................................................................................................. 6
1.3. Essentiële kenmerken van MVO ...................................................................................................... 6
1.3.1. Impact op maatschappij en milieu .......................................................................................... 7
1.4. Verschillende benaderingen van MVO .......................................................................................... 11
1.4.1. Normatieve benadering ........................................................................................................ 12
1.4.2. Instrumentele benadering..................................................................................................... 13
1.5. Evolutie van MVO........................................................................................................................... 13
1.6. Aanverwante concepten van MVO ................................................................................................ 19
2. ANTECEDENTEN EN EFFECTEN VAN MVO (Les 2).................................................................................... 21
2.1. Aanpak onderzoek (Aguinis & Glavas, 2012) ................................................................................. 21
2.2. Onderzoek per niveau .................................................................................................................... 22
2.2.1. Institutioneel niveau.............................................................................................................. 22
2.2.2. Organisationeel niveau.......................................................................................................... 27
2.2.3. Individueel niveau ................................................................................................................. 28
3. MVO – LUIK DUURZAAM HRM (Les 3, 4, 8) ............................................................................................. 31
3.1. Introductie...................................................................................................................................... 31
3.1.1. Duurzaam HRM: ontwikkeling van definitie.......................................................................... 32
3.1.2. Duurzaam HRM: 4 dimensies ................................................................................................ 33
3.1.3. Voorbeelden van bedrijven die duurzaam HRM toepassen gelinkt aan SDG's ..................... 35
KERNMODELLEN OVER DUURZAAM HRM IN LITERATUUR ......................................................................... 35
3.2. Reviewartikel: Duurzame HRM aanpak (Podgorodnichenko, Edgar, & McAndrew, 2020) ........... 35
3.2.1. Strategic support role ............................................................................................................ 36
Recruitement and selection.................................................................................................................... 36
Training en ontwikkeling ........................................................................................................................ 40
Performance management ..................................................................................................................... 42
Verloning ................................................................................................................................................. 43
Interne communicatie en employee voice giving .................................................................................. 45
3.2.2. Employee advocate role ........................................................................................................ 46
3.2.3. Social support role ................................................................................................................. 48
3.3. Reviewartikel: Duurzame HRM aanpak (De Stefano, Bagdadli & Camuffo, 2019) ........................ 49
1
, 3.3.1. Kwadrant 1: HR for CSR ......................................................................................................... 49
3.3.2. Kwadrant 2: Sustainable HRM ............................................................................................... 49
3.3.3. Kwadrant 3: HR for community sustainability....................................................................... 51
3.3.4. Kwadrant 4: HR for ecosystem sustainability ........................................................................ 51
3.4. Actuele thema’s uitgelicht: ............................................................................................................ 51
3.4.1. Stress en burn-out ................................................................................................................. 51
3.4.2. Leiderschap............................................................................................................................ 57
3.4.3. Trends in duurzaam HRM ...................................................................................................... 60
3.4.4. Nudging: hoe duurzaam gedrag stimuleren bij medewerkers? ............................................ 61
3.5. Samengevat duurzaam HRM.......................................................................................................... 63
4. STRATEGISCH MVO (Les 5) ...................................................................................................................... 65
4.1. MVO in de actualiteit ..................................................................................................................... 65
4.2. Kritiek op MVO ............................................................................................................................... 65
4.3. Wat is Strategic CSR? ..................................................................................................................... 66
4.4. Strategic CSR: principes (McElhaney, 2009)................................................................................... 67
4.5. Strategic CSR: stappenplan (Porter and Kramer, 2006) ................................................................. 67
4.6. Systemic CSR/ CSR 2.0 (Visser, 2010) ............................................................................................. 71
4.6.1. Stages van MVO..................................................................................................................... 72
4.6.2. CSR curses.............................................................................................................................. 72
4.6.3. Systemic CSR / CSR 2.0 .......................................................................................................... 73
4.7. Circulaire economie / Cradle-to-Cradle ......................................................................................... 73
4.7.1. Biologische vs. technische cyclus .......................................................................................... 73
4.7.2. Lineaire vs. circulaire economie ............................................................................................ 74
4.7.3. Cradle to cradle ..................................................................................................................... 75
4.7.4. Transitie naar circulaire economie ........................................................................................ 75
5. MVO-OPVOLGING EN RAPPORTERING (Les 6) ........................................................................................ 77
5.1. MVO in de actualiteit ..................................................................................................................... 77
5.2. MVO-opvolging .............................................................................................................................. 77
5.3. MVO-rapportering.......................................................................................................................... 78
5.3.1. Soorten rapportering............................................................................................................. 78
5.3.2. Duurzaamheidsverslaggeving ................................................................................................ 79
5.3.3. Waarom MVO-rapportering? ................................................................................................ 79
5.3.4. Kritiek op MVO-verslaggeving ............................................................................................... 80
5.4. Comprehensive reporting .............................................................................................................. 80
5.5. CSR reporting standards and ratings.............................................................................................. 82
5.5.1. CSR reporting standards ........................................................................................................ 82
5.5.2. CSR reporting ratings ............................................................................................................. 83
5.6. Regelgeving MVO-rapportering tot 2023....................................................................................... 84
5.7. Standaarden duurzaamheid en rapportering ................................................................................ 85
2
, 5.7.1. ISO 26000 .............................................................................................................................. 85
5.7.2. Global Reporting Initiative (GRI)............................................................................................ 86
5.8. Trends/uitdagingen in MVO-rapportering ..................................................................................... 90
6. MVO SUPPLY CHAIN (LES 7)..................................................................................................................... 91
6.1. MVO in de actualiteit ..................................................................................................................... 91
6.2. Supply chain ................................................................................................................................... 91
6.2.1. Waarom MVO in supply chain? ............................................................................................. 92
6.2.2. Corporate Sustainability Due Diligence (CSDD) ..................................................................... 92
6.3. Responsibility paradox ................................................................................................................... 94
6.4. MVO-issues in supply chain ........................................................................................................... 95
6.5. Drivers/succesfactoren voor MVO in SC (supply chain)................................................................. 95
6.5.1. Drivers ................................................................................................................................... 95
6.5.2. Succesfactoren ...................................................................................................................... 95
6.6. MVO in de supply chain (enkele teksten) ...................................................................................... 95
6.6.1. Roberts 2003: Sectorniveau: kenmerken van de supply chain ............................................. 96
6.6.2. Kim and Davis 2016: Organisatieniveau: kenmerken van de organisatie .......................... 100
7. SOCIAAL ONDERNEMERSCHAP (LES 9) .................................................................................................. 105
7.1. Wat is SE? ..................................................................................................................................... 105
7.1.1. MVO in de actualiteit .......................................................................................................... 105
7.1.2. Social Value ......................................................................................................................... 105
7.1.3. Bedrijfsopbrengsten ............................................................................................................ 105
7.1.4. Juridische vorm.................................................................................................................... 106
7.2. Sociaal ondernemerschap in Vlaanderen .................................................................................... 108
7.2.1. Inschakelingseconomie: maatwerkbedrijven ...................................................................... 108
7.2.2. Inschakelingseconomie: Individueel maatwerk .................................................................. 109
7.2.3. Coöperatief ondernemen .................................................................................................... 109
7.2.4. Sociale innovatieve ondernemers ....................................................................................... 111
7.3. SE als hybride organisaties ........................................................................................................... 113
7.4. SE versus CE.................................................................................................................................. 114
8. GASTLES: BETTER MINDS (ELKE GERAERTS) .......................................................................................... 115
8.1. Introductie.................................................................................................................................... 115
8.2. Te kennen begrippen ................................................................................................................... 115
9. GASTLES: BERND CARETTE .................................................................................................................... 119
10. GASTLES: PHILIPPE WEILER (FAIRTRADE) ......................................................................................... 124
11. GASTLES: JOHNSON & JOHNSON ..................................................................................................... 127
12. GASTLES: ARGENTA .......................................................................................................................... 127
TEKSTEN ......................................................................................................................................................... 128
LES 1........................................................................................................................................................... 128
Tekst 1: Elkington 2018 ......................................................................................................................... 128
3
, Tekst 2: Vandemoortele 2018 SDGs ...................................................................................................... 128
Les 2 ........................................................................................................................................................... 130
Tekst 1: Juiste prikkels om het klimaat te redden ................................................................................. 130
LES 3 EN 4 .................................................................................................................................................. 131
Tekst 1: Common good HRM ................................................................................................................. 131
Tekst 2: Role of HRM in developing sustainable organizations............................................................. 132
Tekst 3: Teamtraining in health care ..................................................................................................... 135
Tekst 4: Santana .................................................................................................................................... 136
LES 5........................................................................................................................................................... 137
Tekst 1: Porter en Kramer 2006 ............................................................................................................ 137
Tekst 2: Visser 2011 ............................................................................................................................... 139
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INHOUD
1. DEFINITIES EN CONCEPTEN (Les 1) ............................................................................................................ 5
1.1. Maatschappelijk Verantwoord Ondernemen / Corporate Social Responsibility ............................. 5
1.1.1. Definities.................................................................................................................................. 5
1.1.2. Waarom is MVO (CSR) belangrijk? .......................................................................................... 5
1.2. Triple bottom line............................................................................................................................. 6
1.3. Essentiële kenmerken van MVO ...................................................................................................... 6
1.3.1. Impact op maatschappij en milieu .......................................................................................... 7
1.4. Verschillende benaderingen van MVO .......................................................................................... 11
1.4.1. Normatieve benadering ........................................................................................................ 12
1.4.2. Instrumentele benadering..................................................................................................... 13
1.5. Evolutie van MVO........................................................................................................................... 13
1.6. Aanverwante concepten van MVO ................................................................................................ 19
2. ANTECEDENTEN EN EFFECTEN VAN MVO (Les 2).................................................................................... 21
2.1. Aanpak onderzoek (Aguinis & Glavas, 2012) ................................................................................. 21
2.2. Onderzoek per niveau .................................................................................................................... 22
2.2.1. Institutioneel niveau.............................................................................................................. 22
2.2.2. Organisationeel niveau.......................................................................................................... 27
2.2.3. Individueel niveau ................................................................................................................. 28
3. MVO – LUIK DUURZAAM HRM (Les 3, 4, 8) ............................................................................................. 31
3.1. Introductie...................................................................................................................................... 31
3.1.1. Duurzaam HRM: ontwikkeling van definitie.......................................................................... 32
3.1.2. Duurzaam HRM: 4 dimensies ................................................................................................ 33
3.1.3. Voorbeelden van bedrijven die duurzaam HRM toepassen gelinkt aan SDG's ..................... 35
KERNMODELLEN OVER DUURZAAM HRM IN LITERATUUR ......................................................................... 35
3.2. Reviewartikel: Duurzame HRM aanpak (Podgorodnichenko, Edgar, & McAndrew, 2020) ........... 35
3.2.1. Strategic support role ............................................................................................................ 36
Recruitement and selection.................................................................................................................... 36
Training en ontwikkeling ........................................................................................................................ 40
Performance management ..................................................................................................................... 42
Verloning ................................................................................................................................................. 43
Interne communicatie en employee voice giving .................................................................................. 45
3.2.2. Employee advocate role ........................................................................................................ 46
3.2.3. Social support role ................................................................................................................. 48
3.3. Reviewartikel: Duurzame HRM aanpak (De Stefano, Bagdadli & Camuffo, 2019) ........................ 49
1
, 3.3.1. Kwadrant 1: HR for CSR ......................................................................................................... 49
3.3.2. Kwadrant 2: Sustainable HRM ............................................................................................... 49
3.3.3. Kwadrant 3: HR for community sustainability....................................................................... 51
3.3.4. Kwadrant 4: HR for ecosystem sustainability ........................................................................ 51
3.4. Actuele thema’s uitgelicht: ............................................................................................................ 51
3.4.1. Stress en burn-out ................................................................................................................. 51
3.4.2. Leiderschap............................................................................................................................ 57
3.4.3. Trends in duurzaam HRM ...................................................................................................... 60
3.4.4. Nudging: hoe duurzaam gedrag stimuleren bij medewerkers? ............................................ 61
3.5. Samengevat duurzaam HRM.......................................................................................................... 63
4. STRATEGISCH MVO (Les 5) ...................................................................................................................... 65
4.1. MVO in de actualiteit ..................................................................................................................... 65
4.2. Kritiek op MVO ............................................................................................................................... 65
4.3. Wat is Strategic CSR? ..................................................................................................................... 66
4.4. Strategic CSR: principes (McElhaney, 2009)................................................................................... 67
4.5. Strategic CSR: stappenplan (Porter and Kramer, 2006) ................................................................. 67
4.6. Systemic CSR/ CSR 2.0 (Visser, 2010) ............................................................................................. 71
4.6.1. Stages van MVO..................................................................................................................... 72
4.6.2. CSR curses.............................................................................................................................. 72
4.6.3. Systemic CSR / CSR 2.0 .......................................................................................................... 73
4.7. Circulaire economie / Cradle-to-Cradle ......................................................................................... 73
4.7.1. Biologische vs. technische cyclus .......................................................................................... 73
4.7.2. Lineaire vs. circulaire economie ............................................................................................ 74
4.7.3. Cradle to cradle ..................................................................................................................... 75
4.7.4. Transitie naar circulaire economie ........................................................................................ 75
5. MVO-OPVOLGING EN RAPPORTERING (Les 6) ........................................................................................ 77
5.1. MVO in de actualiteit ..................................................................................................................... 77
5.2. MVO-opvolging .............................................................................................................................. 77
5.3. MVO-rapportering.......................................................................................................................... 78
5.3.1. Soorten rapportering............................................................................................................. 78
5.3.2. Duurzaamheidsverslaggeving ................................................................................................ 79
5.3.3. Waarom MVO-rapportering? ................................................................................................ 79
5.3.4. Kritiek op MVO-verslaggeving ............................................................................................... 80
5.4. Comprehensive reporting .............................................................................................................. 80
5.5. CSR reporting standards and ratings.............................................................................................. 82
5.5.1. CSR reporting standards ........................................................................................................ 82
5.5.2. CSR reporting ratings ............................................................................................................. 83
5.6. Regelgeving MVO-rapportering tot 2023....................................................................................... 84
5.7. Standaarden duurzaamheid en rapportering ................................................................................ 85
2
, 5.7.1. ISO 26000 .............................................................................................................................. 85
5.7.2. Global Reporting Initiative (GRI)............................................................................................ 86
5.8. Trends/uitdagingen in MVO-rapportering ..................................................................................... 90
6. MVO SUPPLY CHAIN (LES 7)..................................................................................................................... 91
6.1. MVO in de actualiteit ..................................................................................................................... 91
6.2. Supply chain ................................................................................................................................... 91
6.2.1. Waarom MVO in supply chain? ............................................................................................. 92
6.2.2. Corporate Sustainability Due Diligence (CSDD) ..................................................................... 92
6.3. Responsibility paradox ................................................................................................................... 94
6.4. MVO-issues in supply chain ........................................................................................................... 95
6.5. Drivers/succesfactoren voor MVO in SC (supply chain)................................................................. 95
6.5.1. Drivers ................................................................................................................................... 95
6.5.2. Succesfactoren ...................................................................................................................... 95
6.6. MVO in de supply chain (enkele teksten) ...................................................................................... 95
6.6.1. Roberts 2003: Sectorniveau: kenmerken van de supply chain ............................................. 96
6.6.2. Kim and Davis 2016: Organisatieniveau: kenmerken van de organisatie .......................... 100
7. SOCIAAL ONDERNEMERSCHAP (LES 9) .................................................................................................. 105
7.1. Wat is SE? ..................................................................................................................................... 105
7.1.1. MVO in de actualiteit .......................................................................................................... 105
7.1.2. Social Value ......................................................................................................................... 105
7.1.3. Bedrijfsopbrengsten ............................................................................................................ 105
7.1.4. Juridische vorm.................................................................................................................... 106
7.2. Sociaal ondernemerschap in Vlaanderen .................................................................................... 108
7.2.1. Inschakelingseconomie: maatwerkbedrijven ...................................................................... 108
7.2.2. Inschakelingseconomie: Individueel maatwerk .................................................................. 109
7.2.3. Coöperatief ondernemen .................................................................................................... 109
7.2.4. Sociale innovatieve ondernemers ....................................................................................... 111
7.3. SE als hybride organisaties ........................................................................................................... 113
7.4. SE versus CE.................................................................................................................................. 114
8. GASTLES: BETTER MINDS (ELKE GERAERTS) .......................................................................................... 115
8.1. Introductie.................................................................................................................................... 115
8.2. Te kennen begrippen ................................................................................................................... 115
9. GASTLES: BERND CARETTE .................................................................................................................... 119
10. GASTLES: PHILIPPE WEILER (FAIRTRADE) ......................................................................................... 124
11. GASTLES: JOHNSON & JOHNSON ..................................................................................................... 127
12. GASTLES: ARGENTA .......................................................................................................................... 127
TEKSTEN ......................................................................................................................................................... 128
LES 1........................................................................................................................................................... 128
Tekst 1: Elkington 2018 ......................................................................................................................... 128
3
, Tekst 2: Vandemoortele 2018 SDGs ...................................................................................................... 128
Les 2 ........................................................................................................................................................... 130
Tekst 1: Juiste prikkels om het klimaat te redden ................................................................................. 130
LES 3 EN 4 .................................................................................................................................................. 131
Tekst 1: Common good HRM ................................................................................................................. 131
Tekst 2: Role of HRM in developing sustainable organizations............................................................. 132
Tekst 3: Teamtraining in health care ..................................................................................................... 135
Tekst 4: Santana .................................................................................................................................... 136
LES 5........................................................................................................................................................... 137
Tekst 1: Porter en Kramer 2006 ............................................................................................................ 137
Tekst 2: Visser 2011 ............................................................................................................................... 139
4
