All studies show that the concept of CSR took its entry in the 1970’s, ever since the concept have gone wider and wider and the concept exploded and had an extreme progress in the 1990’s, where the enterprise really became aware of it. Today many enterprises all over the world have to consider the CSR and make a strategy for this concept because many countries have chosen to force enterprise to consider it and develop this by law. The CSR is more than just thinking green and making sure that the Human Rights stated by UN is met. The only limit for this concept and a strategy made from this concept is the enterprises time and economic resources. That is also, why there are so many different ways to represent the enterprises CSR-strategy. The enterprises are looking at each other’s way to develop and represent a CSR strategy and are both inspired, learning and “stealing” from each other.
CSR is both a political and business matter, the politicians want their society to be greener, healthier and make sure that the living standards are on the same level as their neighbors and that the human rights are met. Every year ministers from around the world get together to come up with solutions on how they can work better with social responsibility and with a particular focus on how the countries all over the world can help to consume less scarce natural resources and more renewable and greener forms of energy. The business has been aware of what the CSR concept can offer and what effect it has on its stakeholders by implementing it into their business strategy. Many enterprises have discovered that by having a CSR-strategy they can differentiate themselves from their closed competitor, they can also attract better employees and get happier employees and save money by making green initiatives. More and more enterprises develop CSR-strategies and make voluntary initiatives toward CSR, because they want to brand themselves as an enterprise which cares about the society and the environment, and to differ from its competitors. The purpose for this thesis is to guide Kimbo in the process of developing a new CSR-strategy that is in accordance what the new law improvements in this area. With the new law improvements, the enterprises in accounting class C (Big), now have to represent a CSR-strategy that contains policy, goals, and actions for core subjects such as human rights, climate and environment, if they want to follow the law that enter into force by 01.01.2016. By 01.01.2018 all enterprises in accounting class C (big), should furthermore implement a CSR-strategy that also contains policy, goals and actions on core subjects such as labour practices, social conditions and anti-corruption. The enterprise can always choose to implement these core subjects on a voluntary basis. In our guidance of Kimbo, we have advised them to develop their new CSR-strategy in a way that both represent the core subjects, applicable for 2016 and 2018 requirements. We have advised them to follow the ISO 26000 standard, which insure that their new CSR-strategy is in accordance whit the law, which takes effect by 2018.