WSEAS TRANSACTIONS on BUSINESS and ECONOMICS Michal Kubenka, Renata Myskova

The B2B Market: Corporate Social Responsibility or Corporate

Social Responsiveness?
MICHAL KUBENKA, RENATA MYSKOVA
Faculty of Economics and Administration
The Institute of Economics and Management
University of Pardubice
Studentska 84, 532 10 Pardubice
CZECH REPUBLIC
michal.kubenka@upce.cz; renata.myskova@upce.cz; www.upce.cz

Abstract: Initially it was the corporate social responsibility concept; later other similar concepts have
emerged. Corporate social responsiveness turned out to be a significant alternative concept. This
article deals with a corporate social responsibility (CSR) and corporate social responsiveness (CSR2)
and the analysis of usage on B2B market. Company research in industry was carried out in the Czech
Republic. The aim was to determine whether the CSR or CSR2 concept penetrated into the firms and
their supplier-customer relationships. Specifically, the research focused on the enterprise approach to
CSR and CSR2 concept and evaluation of suppliers based on CSR criteria. The question is what
concept penetrated into practice – it is CSR or CSR2?

Keywords: CSR, CSR2, B2B market, CSR levels, brand switching, CSR benefits, stakeholder, RDAP
scale.

1 Introduction system was in use. However, from the

perspective of CSR, some characteristics of
Since the fifties of the 20th century it was social responsibility was fulfilled even by
discussed in the field of theory and practice Czech enterprises because labour unions had a
that the companies should perform a number of great power to promote better working
other socially important tasks besides its core conditions, safety, various benefits and
production function. Discussion has been employees rights .
moved towards different tasks - not only to
what a company should not violate (working Corporate Social Responsibility concept has
conditions, human rights, environmental found its own place not only on the level of the
damage, etc.), but what a company is able to EU and the OSN, but above all it is more
do due to its power and substance. The concept important in the business sphere. Today the EU
of Corporate Social Responsibility1 came to and the OSN see in the realization of CSR
existence. Its main idea is that an enterprise concept a tool in achieving sustainable
should be responsible not only for the quality development. The most important business
of their products or services and the creation of organization concerning CSR are the Business
wealth for shareholders, but that there also Leaders Forum (1992, CZ level) and the
exists a legal, ethical and philanthropic organization CSR Europe (1995, EU level). On
dimension, which should also be fulfilled in the EU commission level the Lisbon Summit
some way, because that is expected by society. (2000), and its consequence Green Paper:
Promoting a European framework for
The topic was being discussed primarily in the Corporate Social Responsibility (2001), was
United States and Great Britain. The Czech fundamental.
republic experienced a completely different
situation as a centrally - planned economy By all means the CSR concept was elaborated
in the theoretical field much earlier. It started
in 1953 with Howard Bowen book Social
1
The concept of Corporate Social Responsibility is Responsibilities of the Businessman, where the
in a large extent similar to other concepts such as author set forth an initial definition of CSR: “It
Corporate Citizenship, Corporate Stewardship, refers to the obligations of businessman to
Responsible Entrepreneurship, Corporate pursue those police, to make those decisions,
Accountability, Corporate Ethics, Business Ethics.

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WSEAS TRANSACTIONS on BUSINESS and ECONOMICS Michal Kubenka, Renata Myskova

or to follow those lines of action which are renamed philanthropy responsibility. It

desirable in terms of the objectives and values includes voluntary financial and non-
of our society.” [2] financial activities in the area of social help
In the year 1979 there was a significant and solutions in public problems.
break in the understanding of CSR
development. This time Carroll offers an 2 The lack of CSR concept
open definition that categorizes social
specification
responsibilities in a more exhaustive
manner: “to fully address the entire range Universally accepted definition of CSR has not
of obligations business has to society, it been created yet. It might have both positive
must embody the economic, legal, ethical, and negative effects. The negative side is that
and discretionary categories of business this term might be understood in different
ways. The pros of this concept is that firms
performance.” [3]
vary in many parameters, including size,
Carroll comments that: “The economic orientation, industry environment and
component of the definition suggests that existence and thus a specific content can not be
society expects business to produce goods defined.
and services and sell them at a profit.” The The fact is confirmed by Donna J. Wood [18],
legal component represents the obedience which supports Caroll´s CSR activities
of law: “The law represents the basic rules structure. There are 4 framework areas. Further
of the game by which business is expected structuring is one done according to
to function.” The ethical component responsibility and it leads institutional,
“represents the kinds of behaviors and organizational and individual level.
ethical norms that society expects business His point of view is that generally valid list of
to follow.” This component extends to CSR activities can be specified only on
behaviors and practices that are beyond institutional level. Desirable activities at
law requirement. organizational and individual levels are no
longer connected to line of business and its
The fourth component of Carroll definition methods.
is discretionary responsibility, later it was

Chart 1 Institutional, organizational and individual levels of CSR

CSR PRINCIPLES
Domains Social Legitimacy Public Responsibility Managerial Discretion
(Institutional) (Organizational) (Individual)
Economic Produce goods & Price goods & services to Produce ecologically
services, provide jobs, reflexy true production cista sound products, use low-
create wealth for by incorporating all polluting technologies,
shareholders externalities. cut costs with recycling.
Legal Obey laws and Work for public policies Take advantage of
regulations. Do not representing enlightened regulatory requirements
lobby for or expect self-interest. to innovate products or
privileged positions in technologies.
public policy.
Ethical Follow fundamental Provide full and accurate Target product use
ethical principles (e.g., product use information, to information to specific
honesty in product enhance user safety beyond markets (e.g., children,
labeling). legal requirements. foreign speakers) and
promote it as a product
advantage.

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WSEAS TRANSACTIONS on BUSINESS and ECONOMICS Michal Kubenka, Renata Myskova

Discretionary Act as a good citizen in Invest the firm´s charitable Choose charitable
all matters beyond law resources in social problems investments that actually
and ethical rules. Return related to the firm´s primary pay off in social problem
a portion of revenues to and secondary involvements solving (i.e., apply an
the community. with society. effectiveness criterion).
Source: WOOD, D. J., 1991, p. 710

Wood´s opinion is confirmed by the fact that it defines CSR as follows "a concept in which
has not been created a single definition of CSR companies integrate social and environmental
so far. Another reason why there is not a single concerns in their business operations and in
universally accepted definition of this concept their interactions with their stakeholders on a
might be a large number of theorists and a voluntary basis."[7]
number of international and national non-
The key role for standartization of what social
governmental organizations2. They highlight
responsibility is and what should include is
different aspects of this concept in relation to
managed by the group of experts which
their focus and scope. Following definitions
prepares the ISO 26000 standard. The standard
show a current understanding of this concept
will be as the first one focused on CSR and it
of most acknowledged authors and sources.
is intended for all types of organizations.The
Carroll‘s four – level CSR definition says that definition of provisional social responsibility
"CSR can be defined as economic, legal, of this group of experts is also very interesting:
ethical and discretionary expectations that “Social responsibility is a responsibility of an
company has towards society in that period. organisation for the impacts of its decisions
"[4] and activities on society and the environment,
through transparent and ethical behaviour that:
Bloom and Gundlach [1] definition is based on
Freeman’s stakeholdering approach. It defines
is consistent with sustainable
CSR as a "firm commitment to its stakeholders development and the welfare of society;
- people and groups which they are able to
takes into account the expectations of
influence or groups which are affected by stakeholders;
corporate policies and practices. These
is in compliance with applicable law and
requirements are more than the legal consistent with international norms of
requirements and corporate responsibilities to behaviour;
shareholders. By fulfilling these requirements
is integrated throughout the
they can minimize damage and maximize the organisation.“[ 15]
long - term positive impact on the company
The implementation of the CSR concept can
business."
have various forms. Also, other experts agree
Kenneth‘s definition[11] of social that it is only possible to state some
responsibility is based on the idea of frameworks, because concrete CSR activity
sustainable development and he adds that CSR content should reflect company subject,
is a targeted care for the welfare of society branch, location, and all stakeholders that
which prevents the destructive activities in influence the company and/or stakeholders that
individual or corporate behavior and regardless are influenced by the company. In many cases
of immediate profitability it leads to a positive the CSR concept is defined as the maintenance
improvement of a man. of good relations with stakeholders, and this
stakeholder approach alone can be a key to
The European Commission sees CSR as a tool
strengthening the CSR content.
to achieve sustainable development, therefore,
tries to promote socially responsible business Of course it is not possible to meet all
conduct the most. The European Commission requirements, that is why the companies
2
need to state priorities according to
for instance globally: CSR Europe, Global stakeholder importance and according to
Compact, Global Reporting Initiative, in the Czech
Republic:. Business Leaders Forum Česká
difficulty of fulfillment.
republika, Aisis, Fórum dárců, Korektní podnikání,
Transparency International

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WSEAS TRANSACTIONS on BUSINESS and ECONOMICS Michal Kubenka, Renata Myskova

3 Corporate Social service and documentation) quickly

and precisely.
Responsiveness 2. The service people of this firm always
Unfortunately a unification of CSR theory, treat you nicely and positively respond
tools, and procedures has not been reached. to your requests.[5]
Even if it came to be that other concepts
In comparison to CSR, it is possible to say that
appeared, concepts that overlap with CSR. For
CSR2 does not discus ethics and social
example Hohnen mentions: Corporate
responsibility; it constitutes concrete reactions
Responsibility, Corporate Accountability,
to social responsibility or social issue. It can be
Corporate Ethics, Corporate Citizenship, or
in an interval from zero response (to do
Corporate Stewardship. [2]
nothing) to a proactive response (to do much).
Since 1970’s there have been discussions about
Carroll’s statement in relation to CSR2: “The
corporate social responsiveness (called CSR2)
assumption is made here that business does
via Sethi (1975).
have a social responsibility and that the prime
It is CSR divergence because Sethi viewed focus is not on management accepting a moral
CSR2 as “the adaptation of corporate behavior obligation but on the degree and kind of
to social needs.” [14] managerial action.” [2]
For example Chen and Lee explain this term in CSR2 can be perceived as an alternative to
two ways. It is possible to speak about CSR or it can be seen as a philosophy, style, or
rosponsiveness of the firm if: strategy on the reaction/response that the firm
1. This firm responds to your requests takes to concrete social issues.
(e.g., quotation, account checking

Chart 2: Differences between CSR and CSR2

Social Social
responsibility responsiveness
Major considerations Ethical Pragmatic
Unit of analysis Society The firm
Focus Ends Means
Purpose “Window out” “Window in”
Emphasis Obligations Responses
Role of the firm Moral agent Producer of good and services
Decision framework Long term Medium and short term

Source: WARTICK, S. L. COCHRAN, P. L., 1985, p. 766.

Wartick and Cochran (1985) searched for Adam T.4, and Davis K. with Blomstrom, R.
distinctions between CSR and CSR2 and they L.5 in the following figure.
summarized the results in a table with six areas
of differences (see chart 2).
Many theorists described a scale of social
responsibility reaction in different divisions in
a framework of response possibility extremes.
Carroll in his article, Three-Dimensional
Conceptual Model from 1979, gathered
existing approaches of Wilson I. (1974)3, Mc
4
McADAM, T. W. (1973). How to Put Corporate
Responsibility into Practice. Business and Society
3
WILSON, I.: What One Company is Doing about Review/Innovation, 1973, No. 6, pp. 8-16.
5
Today's Demands on Business, 1974. In Stainer DAVIS, K.; BLOMSTROM, R. L.: Business nad
G.A., Changing business/society interrelationships, Society : Environment and Responsibility. (3rd
Los Angeles: Graduate School of Business, 1974 ed.). New York: McGraw Hill, 1975.

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WSEAS TRANSACTIONS on BUSINESS and ECONOMICS Michal Kubenka, Renata Myskova

Ian
Reaction Defense Accommodation Proaction
Wilson
Terry Fight all Do only what Be Lead the
McAdam the way is required Progressive industry
Public
Davis & Legal Problem
Withdrawal Relation Bargaining
Blomstrom Approach Solving
Approach
DO DO
NOTHING MUCH

Figure 1: Social Responsiveness Categories

Source: CARROLL, 1979, p. 502
Ian Wilson’s classification became the most (Reactive-Defensive-Accommodative-
popular classification model. His classification Proactive scale). It is described in the
approach (into four categories) later gained, following chart 3.
after Clarkson (1995), the name RDAP scale

Chart 3: The Reactive-Defensive-Accommodative-Proactive (RDAP) Scale

Rating Posture or Strategy Performance
1. Reactive Deny responsibility Doing less than required
2. Defensive Admit responsibility but fight it Doing the least that is required
3. Accommodative Accept responsibility Doing all that is required
4. Proactive Anticipate responsibility Doing more than is required
Source: CLARKSON, 1995, p. 109
Very often is used the PDCA Model for implement and improvement of CSR or CSR2 activities.
PDCA is a acronym for partial steps of this model – they are Plan, Do, Check and Act.

Figure 2: PDCA model of improvement

Source: KRALJ, D., ŠMON, M., EISNER, L., 2007, pp.31-35

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4 Social sensation in the B2C E.g. McCann-Erickson, on the basis of a global

survey, says:
Markets
"It is Brand switching6 time when the quality
During the last two decades the business
of goods is for people from developed
environment has experienced major changes
countries more important than its price. People
due to a wave of globalization, which has
there have more money and often put the
affected all markets (i.e., capital movement
emphasis on shopping ‘morality’ of
development, development of transport,
corporations. For example, in Australia
communications, etc.). The activities of many
emphasis on social responsibility company
companies go beyond the borders of just one
makes 77% in the consumer segment Alfa
country in the field of production, sales, and
(people with high income and education) and
cooperation. The success of these enterprises is
69% for the rest of consumers. The EU has the
often influenced, or directly dependent, on
highest CSR Germany (75% and 62% in those
popularity and sympathy of the public,
segments. "[13]
business partners, and the government on the
basis of how the company behaves, in regards The result of a 2003 investigation shows that
to its employees, business partners, the CSR, in the Czech Republic, has an impact on
environment, community, and others. That is the buying preferences of customers. People in
why many companies, especially the Czech Republic are willing to buy slightly
multinationals and world famous companies, more expensive products if there is a
pursue to fulfill the concept of CSR. During guarantee, or a belief, that the product is
this time of great development in the environmentally friendly and that there was no
discussion of the CSR concept, the Czech use of child workers. Investigation [9] shows a
Republic has opened its borders to the world, conection between the level of education and
not only in trade but also in the movement of preferences of environmentally friendly
capital, know-how, and business and products. The relation between the willingness
management practices, which are introduced to pay a 10 % higher price for ecological
by foreign investors. products and educational attainment are shown
in graph 1.
Several surveys, which were later carried out,
confirmed that the image of what is believed to
be a responsible enterprise plays a significant
role because of its influences on the shopping
preferences of customers. The biggest pressure
is placed on companies who sell to final
customers and are publically well known.
It is confirmed that customers are not only
focused on price and quality, they are also
interested in how the employer or service
provider treats its staff, nature, and
surroundings.
Graph 1 People who are willing to pay a
Surveys have shown that the more developed a 10 % higher price
country is, the more its customers tend to Source: Jerabkova, V., Hartl, J., 2003, p. 32
choose a product based on corporate social
responsibility/responsibility or sub-parts of this It can be assumed that this pressure is
concept. Not only local but also global surveys transmitted all the way to the final producer,
have showen that the higher the educated of a respectively transfered to other parts of the
buyer is, the clearer are the buyer’s preference supply chain. Long-term and close cooperation
for products from socially responsible puts company in close contact with one
companies, or vice versa, the buyer boycotts another, and negative publicity in the form of
products from companies that the buyers scandal would be transferred from the
believes to be unethical, violates human rights, "offender" to its business partners.
polluts, etc.
6
briefly is possible to say „brand orientation“

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5 CSR and CSR2 in the B2B functions to sustain the primary activities.“
[12]
Markets
The question is if the firms have also other
The purpose of the autum 2008 survey was to
requests to their supliers and in this way they
determine whether the concept of CSR (or
build a social responsibility value chain or not.
CSR2) is reflected in to the subcontracting
Do the firms ask for partners support activities
relations of firms which are operating in the
as transparency, ethics, safety of workers,
Czech Republic.
human rights, ecology etc.?
„The activities carried out by a specific
In this paper, some partial results which
organization can be analyzed into primary
express the options frequency of responses to
activities and supporting activities. The
individual questions, are presented.
primary activities directly add value to the
venture’s production factors, which are Interesting data has been collected from the
collectively named as the “value chain”. They answers to question no. 17 "Are you professing
consist of those concerned in the production, the concept of CSR?" The goal was to find out
marketing delivery and servicing of the what position major Czech companies have in
product. Support activities take account of regards to the concept of corporate social
those providing purchased inputs, technology, responsibility.
human resources, or overall infrastructure

Chart 4 Are you officially professing the concept of CSR?

National Company Foreign Investor Multinational Corporation Total Absolute
yes 26 % 33 % 50 % 36,4 % 39
we plan 53 % 39 % 33 % 43,0 % 46
We do not plan 21 % 28 % 17 % 20,5 % 22
Source: own research

Ansers to question no. 17 were analysed both polled companies reported that they intend to
in division of: yes, we plan, or we do not plan profess and fulfill the CSR concept in the near
(see Chart 2), and in relation to the type of future. It is possible to evaluate this data as
owner of the company. Table 2 and Graph 2 being very positive. Only 21 % of respondents
show a relatively high percentage of firms pronounced that their company is not
which officially present themselves as social professing the CSR concept and also do not
responsible, namely 36 %. Next, 43 % of the intend to do so in the future.

Graph 2a Are You Professed CSR? Graph 2b CSR vs. Type of Owner
Source: own research

the aproach mode of social responsibility and

There was also an effort made to demonstrate
the type of ownership. A positive impact is
the dependence between the CSR of a firm and
shown in comapies with foreign management,
the type of company owner in the form of
specifically in the growing influence of foreign
national company, abroad investor, or
ownership, an improvement in the aproach
multinational corporation. Results are
towards the CSR concept is achieved:
contained in chart 2 and graphically illustrated
in graph 2b. There is a clear conection between
National Company-Yes CSR 26 %;

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WSEAS TRANSACTIONS on BUSINESS and ECONOMICS Michal Kubenka, Renata Myskova

Foreign Investor-Yes CSR 33 %; Respondents were given a scoring range,

Multinational Corporation–Yes CSR 50 %. respectively they had a maximum of 5 points
available, which indicated the importance of
One of the other objectives of this research was
the offered areas:
to determine the factors that are important if a
company forms its own opinion of its 1 point: unimportant
suppliers. Are these factors included in the 2 points: more unimportant
CSR concept? In order to determine the answer 3 points: can not decide
to this question, respondents were asked 4 points: more important
question 7a: "Are for you the following areas 5 points: important
important, in relation to suppliers?"

Chart 5 Absolute and Relative Expression of the Importance CSR Areas

no. 1 2 3 4 5
Areas ∑
q. abs. rel. abs. rel. abs. rel. abs. rel. abs. rel.
Compliance with Contract
71 1 0.01 0 0.00 1 0.01 7 0.06 109 0.92 118
Terms
Transparency, Ethics
72 1 0.01 1 0.01 12 0.10 32 0.27 71 0.61 117
Towards Stakeholder
Communication,
73 1 0.01 0 0.00 5 0.04 47 0.40 65 0.55 118
Cooperation, Innovation
Level of the Health and
74 5 0.04 10 0.09 30 0.26 27 0.23 45 0.38 117
Safety of Workers
Care about Working
75 6 0.05 13 0.11 41 0.35 25 0.21 32 0.27 117
Conditions
Human Rights, Prevent
76 5 0.04 9 0.08 37 0.32 19 0.16 46 0.40 116
Discrimination of Employees
Corporate Philanthropy,
77 2 0.02 28 0.25 40 0.35 33 0.29 10 0.09 113
Region Support
Ecological Goods and
78 3 0.03 5 0.04 31 0.27 39 0.35 35 0.31 113
Services (External Envir.)
Environmental Corporate
79 4 0.04 3 0.03 23 0.21 42 0.38 40 0.36 112
Culture (Internal Envir.)
shortcut: no.q. – Number of Question/Area; abs. – Absolute Expression; rel. – Relative Expression
source: own research

Companies assigned relatively high importance reasons.

to particular areas. The highest percent
All areas, with one exception, in the sum of
occurrence (92 % of respondents) considered
relative frequency with points 4 and 5 show a
compliance with contract terms important
minimum value of 48 % (but usually exceeds
(key), which is logical. It is associated with
the minimum 10% in addition). This means
commercial success of the company. 109
that at least half of the questioned firms
companies from 118, which were possed this
considered all areas as "rather important" or
question, an entire 92 % considered this area to
"important". The exception is "Corporate
be important and this is the highest rating of all
Philanthropy and the promotion of the region,”
areas listed above (areas in chart 3). However
which companies perceive as a less important
it should be noted that the issue of compliance
component of the CSR concept.
with contract terms pursuing the economic

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Chart 4 Question 7a - Answer Characteristics

Area 71 72 73 74 75 76 77 78 79
median 5 5 5 4 4 4 3 4 4
average 4.8640 4.4720 4.5120 3.8960 3.6240 3.8560 3.2080 3.8720 3.9919
dispersion 0.2475 0.5899 0.4293 1.2552 1.2849 1.2855 0.9725 0.9512 0.9999
standard deviation 0.4955 0.7650 0.6526 1.1159 1.1290 1.1293 0.9822 0.9714 0.9959
slope -5.0701 -1.5868 -1.7058 -0.7011 -0.3299 -0.5553 0.0823 -0.6400 -0.9754
source: own research

Respondents were also asked question 7b, important for your clients? (when the buyer
which in turn researched the relationship of the shapes an opinion on you).” The results of the
buyer (customer) and the firm. The question question are shown in chart 5.
was: "How do you think that these areas are

Chart 5 Question 7b - Answer Characteristics

Area 71 72 73 74 75 76 77 78 79
median 5 5 5 4 3 4 3 4 4
average 4.8512 4.4180 4.5289 3.7705 3.4672 3.6475 3.0164 3.7227 3.7934
dispersion 0.2610 0.6916 0.5346 1.3188 1.2592 1.2880 0.9584 1.0326 1.1153
standard deviation 0.5088 0.8282 0.7281 1.1437 1.1176 1.1302 0.9750 1.0119 1.0517
slope -4.8051 -1.4442 -1.9879 -0.6361 -0.2557 -0.4074 -0.0869 -0.4033 -0.6545
source: own research

Chart 5 shows that not only do respondents 7a and 7b is 0,775. The correlation of the point
consider the area of “philanthropy and region averages of the response to questions 7A and
support" to be less important for suppliers, but 7B is 0,997.
they also think that for their customers this
A correlation coefficient close to 1 shows a
component of CSR (for themselves) is also the
very strong relationship between the evaluation
least important.
of areas in CSR in question 7a and the
The answers to questions 7a and 7b were evaluation of areas in question 7b.
compared in order to determine any
But this result offers a question: If are the
dependence; respectively, to find the answer to
important CSR areas in relation firm and buyer
this question: "Is it possible that customer
the same as important CSR areas in relation
opinions influence the forming of company
firm and supplier is it CSR or CSR2? That is a
opinion towards their suppliers?” The result
question. The following graph express the
seems clear:
relation between important CSR areas for
The correlation of the responses to questions buyer and important CSR areas for the firm.

5,00

4,50
Average points

4,00
What customer wants
What the firm wants
3,50

3,00

2,50
71 72 73 74 75 76 77 78 79
Question no.

Graph 3 What customer wants vs. What the firm wants

Source: own research

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WSEAS TRANSACTIONS on BUSINESS and ECONOMICS Michal Kubenka, Renata Myskova

6 Conclusion From this point of view, this is an opportunity

for businesses to learn how to improve
At the end of the 20th century, in context of significantly the current situation in the
global world problems, CSR was discussed at environment in which they are living. This
the level of the UNO, in the European Union point of view is shared by the general manager
and in governments of other particular of Siemens Czech Republic: "A global
countries. Promoting and subsequent extension company operates in many countries with
of the CSR concept into the business different ethical standards. Unfortunately there
community is seen by these organisations and is a lack of business sophistication in the
governments, as a way to help the sustainable world. If we support the sophistication of
development of the world. environment, then we help ourselves, because
If we imagine that multi-national corporations we exist in this environment also."[10]
will adopt socially responsible practices and Is not important if tho companies are hold the
that they will influence their suppliers, then CSR or CSR2. Important is that they
this would lead to global changes through the implement social activities in their business.
supply chain.

References

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