Corporate Social Responsibility, EMAS und ISO 14001

Environmental issues have been heavily discussed in recent years and many companies have recognized the importance of dealing with environmental issues, especially environmental protection. Companies have accepted their responsibility to protect the environment and manage the growing tasks in this area. So-called environmental management systems should help companies to deal with environmental issues and to reduce or avoid environmental impacts. The two most common and important sets of rules concerning environmental management systems are EMAS, which is accepted throughout Europe and the international standard ISO 14001. Despite existing differences between EMAS and ISO 14001 there are similarities in the specific elements oft the two systems. So, the system requirements to the environmental management system according to the revised EMAS from the year 2001 are identical to the system requirements according to the revised ISO 14001 from the year 2004. Companies are a part of the society and therefore they have to consider the variety of social interests as well as the changing and growing requirements and expectations of their stakeholders. Numerous companies choose to behave more responsibly and carry out CSR-activities on a voluntary basis. They have recognized the company’s responsibility to all its stakeholders and its commitment to manage its role in society in a responsible way. Moreover, responsible companies integrate economic, environmental and social concerns in their business operations and their interaction with their stakeholders. Consequently they assume responsibility for the following areas: economy, ecology and social. Over the past years lots of organizations and institutions have resumed the discussion about CSR and have dealt with the various aspects of the CSR-concept. In spite of the numerous CSR-initiatives, CSR-definitions and –interpretations, the importance and necessity of corporate social responsibility is undisputed.