Strategic Corporate Social Responsibility

This report provides a comprehensive analysis of Marks & Spencer's strategic approach to Corporate Social Responsibility (CSR). It examines how M&S aligns its CSR initiatives with internal and external objectives, exploring the impact on various stakeholders. The report utilizes frameworks like the SENSIBLE acronym to assess CSR's influence and Mintzberg's organizational model to analyze strategic effectiveness. A value chain analysis is conducted to identify areas for improvement in sustainability and stakeholder engagement. The report also details methods for measuring both internal (Balanced Scorecard) and external reporting to evaluate the impact of CSR strategies. Finally, it suggests using the STEEPV model to reinforce and refresh CSR strategies. The overall conclusion highlights the importance of resource allocation and stakeholder relationships in achieving successful CSR implementation and growth.

Strategic corporate
social
responsibility
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TABLE OF CONTENTS
Introduction .....................................................................................................................................4
AC 1.1..........................................................................................................................................4
AC 1.2..........................................................................................................................................5
AC 1.3..........................................................................................................................................6
AC 1.4..........................................................................................................................................6
AC 2.1 .........................................................................................................................................7
AC 2.2..........................................................................................................................................8
AC 2.3 .........................................................................................................................................9
TASK 3..........................................................................................................................................10
AC 3.1........................................................................................................................................10
AC 3.2........................................................................................................................................11
AC 3.3........................................................................................................................................12
Conclusion.....................................................................................................................................12
References......................................................................................................................................13
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INTRODUCTION
In the modern era, corporate social responsibility (CSR) has become very important for
the growth and success of a business enterprise (Attig, El Ghoul and Suh, 2013). Further, it can
be stated that accomplishment of corporate social responsibilities helps companies to stay
competitive in the marketplace. The present research report is based on Marks & Spencer which
is a food and clothing retailer having its headquarter in UK. In addition to this, arguments
regarding compliance of corporate social responsibility with Marks & Spencer internal and
external objectives is mentioned in this report. Apart from this, analysis of company's value
chain in context of its corporate social responsibility is also mentioned in the present report.
AC 1.1
Marks & Spencer has developed certain internal and external objectives which needs to
be accomplished in the best possible manner. At the time of carrying out its operations and
practises the brand is also required to ensure that no negative impact is created on environment
and society (Flammer, 2013). The internal and external objectives of Marks & Spencer are
mentioned below as:
Internal objectives
 To create higher degree of customer value and satisfaction
 To maintain its core competencies in the market place
 To improve the rate of employee satisfaction
 To concentrate on improving its overall operations To take care of health and safety of all its employees
External objectives
 To gain higher market share
 To enhance the quality of products and services delivered to customers
 To gain competitive advantage over other market players
 To lower down its cost of operations
 To reduce energy consumption and wastage
From the above mentioned objectives it has been analysed by the researcher that the
brand has complied its corporate social responsibility with different objectives it has developed.
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It can be stated that rather than focusing only on earning higher profits, the retailer also seeks for
delivering better products to customer (Orlitzky, 201). Along with this, its objective is to take
care of health and safety of all its workers which is another important corporate social
responsibility which needs to be accomplished by the brand.
AC 1.2
The Corporate Social Responsibility (CSR) of Marks and Spencer is highly affected the
internal and external stakeholders. The following are SENSIBLE aspects of CSR which need to
be carried out to determine its impact on customers, government, suppliers, local residents and
other stakeholders (Pathways Plus. 2013). SENSIBLE acronym for:
Social: CSR activities have also affected societies and their relationships with M&S. The
company has set targets to give employment to 40% of women in 2015. It is also running
development programs and offering work placements for unemployed people, who are with
disabilities and homeless.
Environmental: The second aspect of SENSIBLE CSR lay its concern over the
environmental factors. Each organization is required to develop sustainability which tends to
meet the present needs without compromising the future abilities (Homburg, Stierl and
Bornemann, 2013). Marks and Spencer's have developed a Plan A to protect the planet by
reducing waste and assisting local communities.
Nurturing: With this aspect, the multinational company is efficiently making efforts to
develop its employees. They are trained on many subjects, like innovation, food allergens,
general merchandise, product knowledge, and health awareness (Pathways Plus. 2013). It has
been reported that by 2017, M&S increases its training and development sessions to three hours.
Scientific: The scientific aspect of performing CSR activities is to enhancing the brand
image of company. When customers attribute their sincere motives for the company then its is
the prime responsibility of corporate bodies like M&S to show its contribution in the CSR
activities and benefit stakeholders.
Integrated: M&S is also participating in the IIRC (Integration Integrated Reporting
Council) to establish new relationships with new businesses and manage resources.
Business:
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Legal: While performing CSR activities, the corporation should also acknowledge the
legal compliance and regulatory frameworks by equally treating suppliers, customers, local
societies and providing them opportunities to grow and develop (Lindorff, Jonson and McGuire,
2012).
Ethic: The CSR activities of a business organization should be ethically performed. The
Plan A of M&S is committed to integrate the social and ethical issues by working together is a
team, developing policies and solutions to build strong relationships with stakeholders (Welcome
to Plan A. 2015).
AC 1.3
M&S is requisite to align its company's strategies with of CSR. An effective tactic should
be made in accordance to the internal and external objectives of firm. Moreover, with the
assistance of Mintzberg organizational Model, the effectiveness of different strategies can be
analyzed:
 Operating core:
 Strategic apex:
 Middle-line managers:
 Techno structure:
 Support
AC 1.4
M&S need to develop an effective CSR strategy which supports internal and external
objectives of company. The company will launch Plan A 2020 which will determined to put the
sustainability at the core of branding strategies (Julian and Ofori‐dankwa, 2013). Moreover, with
the assistance of SMART objectives, it will be able to plan better CSR practices;
 The main objective of M&S is to become the most sustainable multinational retailer
across the globe by spurring on significant efforts for development and growth. The
company is also aimed to generate high stakeholders returns by 2020 (Plan A Report
2015 M&S. 2015).
 The corporation will make significant efforts to reduce the waste and utilization of energy
and cost in the manufacturing and production process.
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 M&S' objectives must not be unrealistic, it should be attainable within a specific time
period. By, 2020 M&S is aimed to develop plans from the aspect of environmental,
social, economical, technological, social and supply chain approach.
 All its objectives are relevant enough and provide great assistance to meet sustainability.
Its Plan A committee conduct meetings in every two months to male alignment of
leadership with business strategies; which ensure the accomplishment of desired
objectives and goals (Hawn and Ioannou, 2016).
 Moreover, the company has also set the target of achievements by the year 2020 by
addressing all environmental and social issues. It is making significant efforts, organizing
training and development sessions for its employees to polish their current skills and
acquire better understanding of marketing knowledge.
AC 2.1
CSR activities has become vital activity of an enterprise to bring changes in the value
systems that is driven by consumers, NGOs, governments, societies and other businesses. M&S
need to recognize the sustainable value chain practices, which can be obtained by reducing
wastes, carbon emissions and natural resources (Welcome to Plan A. 2015). Moreover, with the
assistance of value chain practices, the company will be able to save its annual costs. Value chain
analysis is an effective tool which can be used by the manager of the company to align all CSR
activities according to its competitive advantage (Kitzmueller and Shimshack, 2012). It consists
of activities, primary and support. Primary activities comprises Operations, Outbound logistics,
Marketing and sales, services, which depicts that manager of the M&S should identify these
activities and place them in order. Its support activities will include human resource
management, procurement, technology development and firm infrastructure (Plan A Report 2015
M&S. 2015). M&S' s approach is to enhance the sustainable development according to value
chain by focusing on a specific vision, accountability, environment sustainability and supplier
diversity.
In the value chain of M&S, environmental and social issues are necessary to be taken into
consideration (Ioannou and Serafeim, 2015). It should have good rapport with supply chain
partners which can provide great assistance in the development of social activities.
Labor Ethics Natural Social and Health and Safety Environm
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Responsibility ent
M&S is
aimed to
protect the
rights of
workers
Business
ethics
reflects the
high
standards
and
integrity
Efficiently
utilizing
the natural
resources
Nurturing and
sourcing
responsibilities
with customers and
stakeholders
Maintaining safety and
health standards in the
workplace
By
developin
g Plan A,
it is
emphasizi
ng upon
the
sustainabil
ity of
environme
nt.
The value chain program of M&S will be based on above stated activities which act as pillars. It
is the responsibility of manager of the company to integrate these activities with CSR practices
and making alignment. Moreover, internal collaboration with government, corporate affairs,
product designers, engineers and institutions is also necessary for development of value chain.
AC 2.2
In order to engage and agreement of different stakeholder, there are different models
which can be used by the organization. By making use of this method, management will be able
to make adopt the strategies or change to implement within the business environment (Delmas,
Etzion and Nairn-Birch, 201). In this context, following are few models for engagement of
stakeholders Mark & Spencer can implement:
CATWOE: This is a type of model which is used to identify primary and secondary
stakeholders. Further, it enables to determine people who understand the issue, situation or the
problems. It is mainly done in order to prompt thinking about the achievements of business.
Moreover, it helps to business analyses to consider the impact any change which organization
wants to implement. With this respect, there are six elements considered which are as follows:
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Customers: They are the one who are considered to be the highest business process. The
change which are required to me implemented should not affect customers.
Actors: They are the people who are involved in the situation. These stakeholders will
implement the solution and that will have impact their success.
Transformation process: This can be determined as the gap which the issue and strategies
which are required to fulfill them (Marín, Rubio and Maya, 2012).
Weltanschauung: It states the problem and wide impact because of the issue.
Owner: They are the investors over the activities or strategies which are required to
implement.
Environmental constraints: There are limitations and constraints which arise on making
use of any type of change. This element enables to identify them.
By making use of this model cited firm that is M&S will be able to engage and agree
stakeholders for implementing corporate social responsibility strategy.
AC 2.3
In order to implement plan related with Corporate Social Responsibility strategy, it is
important to make sure that firm needs to follow certain set of strategies so that plan can be
implemented:
Communication: Communication play vital role in conveying the issues or problems
which are faced by the firm to its stakeholders (Torres, Bijmolt and Verhoef, 2012). With proper
interaction, seriousness can be stated to stakeholders. Further, it will also help in knowing
perception of employees.
Proper planning: In order to implement any type of plan, it is important to have proper
planning related with finance, human resource required, etc. This will enable to develop a path
on through which strategies can be implemented.
Key performance indicators: It can be determined as business metric which are helpful
to evaluate the factors which are crucial organization. This enables to develop objectives as per
the changes or the issues which are faced by the firm related to corporate social responsibility.
Issues: Different people have diverse perception when they have to make use of changes
or strategies (Fernandez-Feijoo, Romero and Ruiz, 2014). There are situations in which
differences in opinion affects the business operation negatively.
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According to Kotter and Schlesinger, organization can make use of six change
approaches and they are as follows:
Education and communication: When there is lack of information, then one of the best
way is to educate people and by providing them with proper data about the change.
Participation and involvement: Change should be designed if there is no proper
information. People may not buy the changes but they can resist it.
Facilitation and support: When plans are implemented to adjust problem, then it is
essential to get support from stakeholders.
Negotiation and agreement: All may not be in support for the changes which has to be
implemented. However, it is the responsibility of manager to make negotiation and implement
the plan.
Manipulation and Co-option: There are cases in which the implementation increases cost.
However, this model suggest that manipulative techniques should be used so that cost may not
raise.
Explicit and implicit coercion: When plan is to be implemented within small span of
time, then manager should make use of implicitly or explicitly forces to make employees accept
change.
TASK 3
AC 3.1
Organization can make use of different strategies through which can measure the internal
reporting which can evaluate the impact of corporate social responsibility strategy. One of the
method which can be adopted by Mark and Spencer is Balanced score card (Attig, El Ghoul and
Suh, 2013). This is a type of performance management and strategic approach which helps the
firm to transform strategies and vision into strategy implementation. There are four perspectives
which are as follows:
Financial perspective: Finance play vital role in achieving any set of objectives. There
are different departments and it is important to have their own diverse of set of objectives. This
will be helpful in achieving the organizational goals and objectives.
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Customer perspective: Customers are the one because of which business determines
whether they will earn profit or incur loss. It is important that that customers needs and
requirement should be determined by M&S. Service users should be satisfied and proper services
should be provided.
Business process perspective: This score card enables he manager to know how business
operation are running (Flammer, 2013). Those employees provided with preference who are
actually involved in the process of providing services and products.
Learning and growing perspective: This includes corporate culture attitudes and workers
training related with corporate and individuals self improvement. With the advancement in
technology, it is important for the management to have skillful and knowledgeable workers.
By making use of this method, M&S will be able to measure internal reporting in order to
evaluate impact of corporate social responsibility strategy.
AC 3.2
In order to make proper external reporting measurements that can evaluate the impact of
corporate social responsibility strategies. Mark and Spencer can make use of following tools:
Market place measures and statistics: There are many organizations which provide
similar products and services. In this context, it is important that firm make proper analysis for
market place so that they will be able to take proper steps with the help of which objectives can
be achieved. This enables to develop path on which management can guide and direct their
departments to be different from its competitors.
Employment data: In a year, there are many employees who are hired and who leave the
organization (Orlitzky, 2013). In this context, by making proper records of this type of
information, management will be able to identify the functions in which they lack. Proper steps
can be taken so that issues can be solved.
With the help of these tools, management will be able to make proper measure for
external reporting to evaluate the impact of corporate social responsibility.
AC 3.3
In order to reinforce and refresh the CSR strategies, the power to make changes in the
strategies should be mainly with the top management. However, it is important that all the
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employees within the business environment should be involved. In this context, there is a model
which can be used by the organization and that is as follows:
STEEPV: It is a type of brainstorming tool and enables to develop proper plans for the
future. Each element which fall under this tool helps in determining different factors which will
enables to support the firm. In this context, it includes element like social, technological,
environmental, political and value based (Homburg, Stierl and Bornemann, 2013). When all
these aspects are determined, then firm can develop or implement strategies with the help of
which organizational goals can be achieved. In addition to this, it also states about the value for
which the firm can set out their plan in an effective manner. As per the case, it can be used to
reinforce the strategies which can be used in Corporate Social Responsibility.
CONCLUSION
It has become in practice of each multinational organization to imply CSR activities in
developing countries for the welfare of societies and stakeholders. M&S is efficiently engaging
in the social activities and enhancing its relationship with suppliers, government and other
institutions to develop a value chain. The present report provided valuable overview of Corporate
Social Responsibility Activities of M&S along with various theories and models. It can be
concluded that effective steps should be made by allocation of resources and activities to develop
relationships for attainment of success and growth. Moreover, it can also be inferred from the
above study that with the aid of implementation plan of CSR, M&S is able to identify its internal
and external environment influences.
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REFERENCES
Books and journals
Attig, N., El Ghoul, S. and Suh, J., 2013. Corporate social responsibility and credit ratings.
Journal of Business Ethics. 117(4). pp.679-694.
Delmas, M. A., Etzion, D. and Nairn-Birch, N., 2013. Triangulating environmental performance:
What do corporate social responsibility ratings really capture?. The Academy of
Management Perspectives. 27(3). pp.255-267.
Fernandez-Feijoo, B., Romero, S. and Ruiz, S., 2014. Commitment to corporate social
responsibility measured through global reporting initiative reporting: Factors affecting the
behavior of companies. Journal of Cleaner Production. 81. pp.244-254.
Flammer, C., 2013. Corporate social responsibility and shareholder reaction: The environmental
awareness of investors. Academy of Management Journal. 56(3). pp.758-781.
Hawn, O. and Ioannou, I., 2016. Mind the gap: The interplay between external and internal
actions in the case of corporate social responsibility. Strategic Management Journal.
Homburg, C., Stierl, M. and Bornemann, T., 2013. Corporate social responsibility in business-to-
business markets: How organizational customers account for supplier corporate social
responsibility engagement. Journal of Marketing. 77(6). pp.54-72.
Ioannou, I. and Serafeim, G., 2015. The impact of corporate social responsibility on investment
recommendations: Analysts' perceptions and shifting institutional logics. Strategic
Management Journal. 36(7). pp.1053-1081.
Julian, S. D. and Ofori‐dankwa, J. C., 2013. Financial resource availability and corporate social
responsibility expenditures in a sub‐Saharan economy: The institutional difference
hypothesis. Strategic Management Journal. 34(11). pp.1314-1330.
Kitzmueller, M. and Shimshack, J., 2012. Economic perspectives on corporate social
responsibility. Journal of Economic Literature. 50(1). pp.51-84.
Lindorff, M., Jonson, E. P. and McGuire, L., 2012. Strategic corporate social responsibility in
controversial industry sectors: The social value of harm minimisation. Journal of Business
Ethics. 110(4). pp.457-467.
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