營利企業之可持續發展及企業社會責任指數比較-以批判方法分析

Abstract

This paper deals with CSR and Sustainability indexes and the comparison between these, all developed by profit institutions. The indexes covered are Walmart’s Sustainability Index and Nike’s Considered Index, Calvert Sustainable Index, Dow Jones Sustainability Index and MSCI KLD 400 Social Index. In order see the differences between these indexes, their screening process is explained, as well as a critical view of their approach., in order to compare the indexes with each other. There is a clear difference between the fund indexes approach and the two retailers, since the funds are screening companies, while the retailers are screening products and suppliers. Also their method is different, like, Walmart asked their suppliers to answer questionnaires, while Nike uses their own designers to score their products, and Calvert is using an expert panel to screen. It is over all positive that companies are dealing with issues like CSR and sustainability, since it triggers competition and puts issues in the spotlight. However, more transparency is needed, as well as industry standards, so that comparisons are possible between different company products, both Nike and Walmart has these steps on a later agenda. Meanwhile, the fund indexes keep on screening companies, in a more or less similar manner. Finally, the paper concludes that observations from more objective organisations are needed and also that if an index is going to be an industry standard, its more beneficial if many actors are included in the development process.

This paper deals with CSR and Sustainability indexes and the comparison between these, all developed by profit institutions. The indexes covered are Walmart’s Sustainability Index and Nike’s Considered Index, Calvert Sustainable Index, Dow Jones Sustainability Index and MSCI KLD 400 Social Index. In order see the differences between these indexes, their screening process is explained, as well as a critical view of their approach., in order to compare the indexes with each other. There is a clear difference between the fund indexes approach and the two retailers, since the funds are screening companies, while the retailers are screening products and suppliers. Also their method is different, like, Walmart asked their suppliers to answer questionnaires, while Nike uses their own designers to score their products, and Calvert is using an expert panel to screen. It is over all positive that companies are dealing with issues like CSR and sustainability, since it triggers competition and puts issues in the spotlight. However, more transparency is needed, as well as industry standards, so that comparisons are possible between different company products, both Nike and Walmart has these steps on a later agenda. Meanwhile, the fund indexes keep on screening companies, in a more or less similar manner. Finally, the paper concludes that observations from more objective organisations are needed and also that if an index is going to be an industry standard, its more beneficial if many actors are included in the development process.