Agenda. (1) Einleitung (2) Einführung (3) Planspiel CSR (4) Auswertung (5) Diskussion. TOPSIM Corporate Social Responsibility (CSR)

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1 TOPSIM Corporate Social Responsibility (CSR) 26./27. September 2013 Historisches Rathaus, Hagnau am Bodensee 1 1 Agenda (1) Einleitung (2) Einführung (3) Planspiel CSR (4) Auswertung (5) Diskussion 2

2 (1) Einleitung 3 Ethics Education Herausforderung: Die bestehenden betriebswirtschaftlichen Kenntnisse/Theorien in Zusammenhang mit den Fragen von Verantwortung, Fairness, Integrität, Respekt stellen. Blick aufs Ganze: Wir brauchen ein größeres Umdenken und ein besseres Verständnis der ganzen Prozesse, Strukturen, Mechanismen, die im Hochschulstudium angelegt sind. 4

3 (2) Einführung 5 Einige bekannte Beispiele aus der Praxis (1) Illegale Werkstätte Fabriken, die allgemein unter unzumutbaren Arbeitsbedingungen arbeiten Verstöße gegen International Labour Organisation (ILO) 1 Beispiele Kinderarbeit Lange Arbeitszeiten Unzureichende Gesundheitsschutz & Sicherheitsvorschriften Vergütung unter Mindestlohn Arbeitgeber Missbrauch, keine Vereinigungsfreiheit 1 der Allgemeinen Erklärung der Menschenrechte der Vereinten Nationen, den UN-Konventionen über die Rechte von Kindern sowie die Beseitigung jeglicher Form der Diskriminierung von Frauen 6

4 Einige bekannte Beispiele aus der Praxis (2) Umweltverschmutzung Am 20. April 2010: Explosion auf der Bohrinsel Deepwater Horizon im Golf von Mexiko Folgen Infolge der Exploxion starben 11 Besatzungsmitglieder Nachdem das Rigg sank, sickerte für 87 Tage Öl in den Golf von Mexiko durch, bevor der Brunnen geschlossen und am 15. Juli 2010 versiegelt wurde Der Unfall verursachte das größte Offshore-Ölunglück in der Geschichte der USA BP hat sich seitdem verpflichtet, die Schäden aller berechtigten Ansprüche zu zahlen, die aus dem Deepwater Horizon Vorfall resultierten. Zum 31. Dez 2010 spendete $ 17,7 billion für ihre Maßnahmen 7 Auseinandersetzung mit dem Phänomen CSR (1/2) Dimensions of CSR Philanthropic Responsibilities desired by society Ethical Responsibilities expected by society Legal Responsibilities required by society Economic Responsibilities required by society Source: Carroll (1979) 8

5 Auseinandersetzung mit dem Phänomen CSR (2/2) Philosophy of Social Responsiveness Proaction Accommodation Defense Reaction Descretionary Responsibilities Social Responsibility Categories Ethical Responsibilities Legal Responsibilities Economic Responsibilities Social Issues Involved Source: Carroll (1979), S Die CSR Größe im Planspiel Stakeholder Actions sustainability rating environmental performance (40%) social performance (40%) sustainability management (20%) CSR-related decisions 10

6 Der CSR Impact auf die Stakeholder How you deal with these problems will affect stakeholders capital markets media/ public government CSR NGOs customers staff 11 Die CSR Rollen im Planspiel Stakeholder Groups Sustainability Rating Agency: Sustainable Metrics Environmental NGO: Save the Planet Human Rights NGO: Human Rights Monitor Customers Employees Impact on your company Sustainable Metrics assesses each company s social and environmental performance on an annual basis. Save the Planet is the most influential environmental NGO in the toys industry. Human Rights Monitor is another very influential NGO specializing in human rights issues. Customers vary in their willingness to pay. While some customers are sensible to price changes only, others also take into consideration social and environmental issues when making their buying decisions. Employee motivation is crucial as it affects your business in various ways. For example, employee motivation has an influence on productivity and recruiting costs. 12

7 Beispiel: Stakeholder Aktionen Example: NGO Save the Planet Closely follows your and your suppliers environmental performance Awards the Smokestack of the Year Can run costly campaigns which also affect your sustainability ratings 13 (3) Das Unternehmen ToyProd AG 14

8 Das Produkt Kid-Car A modern toy Electric driven For 5-12 year old kids With individual touch 15 Vernetztes Denken p x +/- CSR Management Price U Sales K +/- p +/- + Revenue x Costs + Net Income - 16

9 Die Entscheidungsbereiche HR R & D Sales & Marketing Purchasing CSR & Sustainability Management Production 17 Marketing Mix Technology Index 1.00 Advertising EUR Price 150 EUR / Retailer Sales Force 40 Sales P 0: 150,000 Kid-Cars all over Europe think twice before choosing extreme values! 18

10 Einkauf Choice of Supplier Quantity Calculation of Quantity Scales Supplier Management EUR per unit Plastic Components Electronic Components Accessories Up to 179, Up to 319, and more In Period 0 there were also costs for working (operating) materials of 9 per unit produced. 19 Die Produktionsstraßen Type Price of Production Line (EUR) A-Property (3x) 1,500,000 2,000,000 3,000,000 Capacity per Period 50,000 50,000 60,000 B C Remaining depriciation (Periods) Maintenance (EUR/Period) Other fixed costs (EUR/Period) Proceeds from Scrap (% of residual book value) Ecological Index (Benchmark 100) 10 (remaining: 2) , , , , , ,

11 Productivity of employees Productivity Index Cumulated expenses for Training Expenses for Training = Productivity Index Capacity of employees in production: 2,100 Kid-Cars / Period 21 Personnel Costs Salaries and wages per period without non-salary costs Personnel No. of Employees Salaries Personnel 2 40,000 Facility 3 40,000 Purchasing 2 48,000 Production 80 45,000 Sales 40 50,000 R&D 2 60,000 Administration 3 48,000 Total 132 8,073,000 22

12 Sustainability: Your decisions Sustainability Issue Sourcing/ Supplier Responsibility Environmental Manufacturing Standards Philanthropy Compliance Sustainability Reporting Description Refers to your average suppliers social and environmental performance Refers to the use of resources (input) and to toxic waste & pollutant emissions (output) that occur during the manufacturing process. Refers to your (financial and other) support of social local initiatives. Refers to immoral business practices which violate ethical custom (corruption, price-fixing, etc.). Refers to the systematic disclosure of information on your social and environmental performance to external addresses. 23 Der Erfolgswert (Aktienkurs) Planungswert Eigenkapital Kundenzufrieden -heit Vertriebs -kosten/ Umsatz Success Value Verschuldungsgrad Bekanntheit Umsatz Technologieindex Umsatzrendite Personalqualität 24

13 Nachhaltigkeits-Index Stakeholder Actions sustainability rating environmental performance (40%) social performance (40%) sustainability management (20%) CSR-related decisions 25 Business Case Matrix 26

14 Understand Causes & Effects (cont d) There are two types of CSR-related decisions ongoing (each period) Supplier responsibility CSR reporting Environmental Manufacturing Standards etc. one-time Supplier portfolio Investments in green technology Reactions to negative media campaigns etc. 27 Understand Causes & Effects (cont d) and two types of effects of CSR-related decisions ongoing (incl. lagged effects) Sustainability ratings (direct) Employee productivity Market share (indirect) Customer satisfaction (indirect) Bulk buyers decisions (indirect) one-time NGO reactions (smokestack of the year, etc.) Business opportunities (e.g., investments) Law suits (in case of illegal action) costs etc. try to anticipate and evaluate these consequences! 28

15 (4) Auswertung 29 Business Case Matrix 30

16 Ausschnitte aus der Simulation (1/2) 31 Ausschnitte aus der Simulation (2/2) 32

17 (5) Diskussion 33 Kontakt TATA Interactive Systems GmbH Neckarhalde Tübingen Germany Tel +49 (0) Fax +49 (0) info@topsim.com 34