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Integrating Corporate Social Responsibility to a Process-Based Cost Analysis System

Abstract:

The high competitiveness in the industrial sector has motivated companies to change their former approaches to include sustainable development as a strategy to generate a positive impact on society and the environment. Corporate Social Responsibility (CSR) has become a key topic for organizations seeking to achieve sustainable development, but its inclusion in daily practices requires a sophisticated implementation process. This article analyzes strategies to include CSR practices as part of process management within assembly companies. To this end, a previous literature review was performed of the CSR concept and its dimensions to identify the main models and standards used as guides in the subject. Thereby, guidelines, recommendations, and indicators were identified, which can be adopted to operate in a socially responsible manner. As a result, we present an action plan for the CSR implementation, the definition of software tools to support CSR-based management, a conceptual data model, a system architecture for process management and the outline of a CSR evaluation process.