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Erschienen in:
Companies and their Role in Society Kapitel lesen Erstes Kapitel lesen

2024 | OriginalPaper | Buchkapitel

6. Code for Transparent Collaboration

Guidelines and Quality Standards for Cooperations Between Companies and Non-Profit Organizations

verfasst von : Gabriele Faber-Wiener, Bettina Gjecaj

Erschienen in: Cooperation Between Companies and Non-profit Organizations

Verlag: Springer Fachmedien Wiesbaden

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Abstract

In this chapter, you will find the “Code for Transparent Collaboration”. It is the first comparable framework in the European context and is intended to regulate the cooperation between companies and non-profit organizations, as well as serve as a guiding assistance for the resilience of cooperations. The code is the result of an extensive stakeholder process and was completed in 2020. Since then, a number of companies from Austria have already joined and publicly committed to following the guidelines contained therein. The code, as well as the list of participating companies, is available for download in German and English at https://​www.​transparente-zusammenarbeit.​org/​.

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Vorheriges Kapitel Roadmap for Equal Partnerships
Nächstes Kapitel Conclusion and Outlook
Fußnoten
1
European Commission (2011): “A new EU strategy (2011–14) for corporate social responsibility (CSR)”. http://​eur-lex.​europa.​eu/​LexUriServ/​LexUriServ.​do?​uri=​COM:​2011:​0681:​FIN:​DE:​PDF (last download: 02.11.2022).
 
2
Coni-Zimmer M. and Flohr, A. (2015): Between Confrontation and Cooperation—The Relationship between NGOs and Private Business, Springer Fachmedien, Wiesbaden.
 
3
This mainly concerns projects around CSR and sustainability (Faber-Wiener 2013).
 
4
Compliance risks are risks from illegal or dishonest actions or omissions. Violations can lead to penalties, fines or other government sanctions, as well as to significant asset endangerment and damage to reputation.
 
5
Lack of transparency creates greater fragility for companies, thereby undermining trust and can endanger the stability, security and thus resilience of the company and its existence in the long term.
 
6
Astroturf organizations are initiatives that adopt NPO methods of grassroots campaigning, but in fact serve other purposes, but conceal these (often monetary) intentions.
 
7
Advocacy (advocacy in the sense of the mission) is the core task and purpose of the NPO sector. Financial means for this are always means to an end (except for pure charity/fundraising organizations), i.e. should be subordinate to this task.
 
8
By companies, all economic-financial and legal entities are meant for which the principle of profit-making is constitutive. This can include private enterprises, mixed-economy enterprises, and public enterprises. Entrepreneurially active non-profit organizations can also implement this code.
 
9
By civil society organizations, non-profit organizations (NPO) are meant here, including non-governmental organizations (NGO). For a precise definition of NPO and NGO, see the appendix. This code covers both types of organizations, NPO and NGO.
 
10
This is evident from the increasing media reports on the transparency of NGO funding sources (e.g., DIE ZEIT 39/2018).
 
11
Basic principles based on the basic principles of the Austrian Ethics Council for Public Relations, https://​www.​prethikrat.​at/​ethik-in-der-digitalen-kommunikation/​.
 
12
In many cases, there are gradations between these four forms of cooperation. Not least for this reason, the aim of this code is to create more transparency and thus clear classifications for outsiders.
 
13
Tax law must also be observed here, which clearly distinguishes between remuneration and non-remuneration. This means that some forms of cooperation described here as non-remunerative can very well be considered remunerative from a tax law perspective. This is particularly important to note, but it varies from country to country and is therefore not explained in detail here. When in doubt, however, remuneration applies, so special care must be taken.
 
14
Publication is made in a suitable source, such as a financial or business report or sustainability report, which is posted online on the company or organization’s website or another easily findable website for outsiders. The respective reports must remain online for at least three years. I.e., when this code refers to a “company report”, this corresponds to the possibilities mentioned above.
 
15
Casual meetings are usually understood to be bilateral gatherings in which no official or relevant decisions are made.
 
17
All amounts mentioned here are net values excluding VAT.
 
18
This applies regardless of whether the donations are made once or regularly. Private donations from entrepreneurs or employees in companies must not be used to circumvent the provisions of this code.
 
19
This means that for sponsorship, not the absolute number, but the size class must be indicated. The basis is the total scope according to the sponsorship contract per year (incl. VAT, as far as VAT is separately stated). The relevant size class is to be ticked or stated.
 
20
The publication obligation does not apply to the entire sponsorship contract, but to the contents mentioned above.
 
21
Here, quality marks are understood to be quality seals that include quality and/or sustainability criteria as well as certification processes (such as Fairtrade, Danube Soya, Produced without genetic engineering, Organic production).
 
22
Cause Related Marketing: Companies donate with every transaction, i.e., as soon as a consumer has bought the advertised product, a certain amount for a charitable purpose or for a non-profit organization. (Varadarajan and Menon 1988).
 
23
Cf. Karmasin and Weder (2008).
 
24
Q + As (Questions and Answers) are information sheets in simple language with the most common questions and answers, also known as “Frequently Asked Questions” (FAQs).
 
25
Since this code is intended for companies in the first phase, the scan is also formulated from a company perspective. However, ideally, it should be supplemented or adapted for NGOs in the next phase. The NPO scan outlined here contains suggestions that can be implemented depending on the cooperation.
 
26
Networks of relationships of key persons within the NPO are, for example, requested in the context of the examination for the Austrian donation quality seal, i.e., it can be assumed that this disclosure is available for holders of the quality seal.
 
27
See Koch (2011).
 
28
Karmasin and Weder (2008, p. 184).
 
29
See Steinmann et al. (1998, p. 134 ff.).
 
30
For example, the US company Levi Strauss & Co. Its experience: “We learned that you can’t force ethical conduct into an organization”. See Haas (1994, pp. 506–509).
 
31
For NGOs, which should also apply this code at a next stage, this means, for example, the publication of the cooperation and the associated data, figures, and facts in their own annual report or financial report (see Chap. 3).
 
32
See Karmasin and Weder (2008, p. 20).
 
33
Members of the Fundraising Association currently commit to “…present all fundraising activities truthfully, carefully and not misleadingly.” They also document their willingness to “conduct fundraising according to ethical guidelines, transparently and with the greatest efficiency.”
 
34
GRI criteria are the criteria of the Global Reporting Initiative, the currently most recognized international framework for sustainability reporting. Detailed information: https://​www.​globalreporting.​org, Download: 15.02.2022.
 
35
Source: Simsa, R. and Schober, D. (2012): Nonprofit Organizations in Austria, Vienna University of Economics and Business.
 
41
That is, the increasing size of a company necessitates an increasing formalization of the commission.
 
Literatur
Badelt C, Michael M, Ruth S (2007) Die Wiener Schule der NPO- Forschung. In: Badelt C, Meyer M, Simsa R (Eds) Handbuch der Nonprofit Organisation. Strukturen und Management, 4. Aufl. Schäffer- Poeschel, Stuttgart, S 3–16
Coni-Zimmer M (2012) Zivilgesellschaftliche Kritik und Corporate Social Responsibility als unternehmerische Legitimitätspolitik. Leviathan, Sonderband 27:319–336
Coni-Zimmer M, Flohr A (2015) Zwischen Konfrontation und Kooperation: Das Verhältnis zwischen NGOs und Privatwirtschaft. Zeitschrift für Außen- und Sicherheitspolitik, Sonderheft 7, S 567–588.
Faber-Wiener G (2013) Responsible Communication. Wie Sie von PR und CSR-Kommunikation zu echtem Verantwortungsmanagement kommen. Springer, Wiesbaden
Haas RD (1994). “Ethics—A Global Business Ethics Challenge”, Vital Speeches of the Day 60, Nr. 16, In: Steinmann, H, Olbrich, T, Kustermann, B (Eds) Unternehmensethik und Unternehmensführung. Überlegungen zur Implementationseffizienz der U.S.-Sentencing Guidelines, 1998, In: Alwart, H (Eds) Verantwortung und Steuerung von Unternehmen in der Marktwirtschaft, Deutsches Netzwerk Wirtschaftsethik. Rainer Hampp Verlag, München und Mering
Karmasin M, Weder F (2008). Organisationskommunikation und CSR: Neue Herausforderungen an Kommunikationsmanagement und PR. LIT-Verlag, Wien
Koch M (2011) Stakeholder Communication—CSR or PR? A qualitative empirical research on the opportunities and limits of responsible dialogues between Multinational Companies and NGOs. Institut für Kommunikationsmanagement, Wien
Simsa R, Schober D (2012). Nonprofit Organisationen in Österreich. NPO&SE-Kompetenzzentrum, Wien
Steinmann H, Olbrich T, Kustermann B (1998). Unternehmensethik und Unternehmensführung. Überlegungen zur Implementationseffizienz der U.S.-Sentencing Guidelines In: Alwart, H (Eds) “Verantwortung und Steuerung von Unternehmen in der Marktwirtschaft”, Deutsches Netzwerk Wirtschaftsethik. Rainer Hampp Verlag, München und Mering
Varadarjan PR, Menon A (1998) Cause-Related Marketing: A Coalignment of Marketing Strategy and Corporate Philanthropy. J Mark 52(3):58–74
Metadaten
Titel
Code for Transparent Collaboration
verfasst von
Gabriele Faber-Wiener
Bettina Gjecaj
Copyright-Jahr
2024
Buch
Cooperation Between Companies and Non-profit Organizations

Print ISBN: 978-3-658-44049-7

Electronic ISBN: 978-3-658-44050-3

Copyright-Jahr: 2024

DOI
https://doi.org/10.1007/978-3-658-44050-3_6