Table 1 Prioritising social obligations (BHR, CBHR, CSR and CSI)
From: Synthesising synergies between CSR and BHR for corporate accountability: an integrated approach
Social Obligations | What is at stake? | Nature of the obligations | Example(s) | |
|---|---|---|---|---|
BHR (in reconceptualised CSR)Â | Human Rights of Stakeholders | Negative obligations to prevent harm | Obligatory | Right to life; Labour rights |
CBHR (in reconceptualised CSR) | Social obligations linked with BHR | Positive obligations linked with BHR | Obligatory | Enhanced support for stakeholders like providing healthy drinking water in the region/ offering healthcare for employees and stakeholders impacted by its activities |
Other mandatory obligations (in reconceptualised CSR) | Business relation and impact relation activities beyond BHR and CBHR | Both negative as well as positive obligations beyond BHR and CBHR | Obligatory | Minimising environmental pollution; protecting the ecosystem and planet in relation to business activities |
CSI (traditional voluntary concept of CSR) | Voluntary corporate social initiatives | Voluntary activities | Voluntary | Contributing to charity, Decorating a roundabout |