"The information included herein is of confidential and privileged nature, it corresponds to a document in elaboration process, for discussion purposes.

Presentación del tema: ""The information included herein is of confidential and privileged nature, it corresponds to a document in elaboration process, for discussion purposes."— Transcripción de la presentación:

1 "The information included herein is of confidential and privileged nature, it corresponds to a document in elaboration process, for discussion purposes only. It does not necessarily represents the policies, practices or intentions of British American Tobacco Caribbean & Central America." Proyecto de Ley “Ley Especial para el Fomento de la Responsabilidad Social Corporativa (RSC)”

2 "The information included herein is of confidential and privileged nature, it corresponds to a document in elaboration process, for discussion purposes only. It does not necessarily represents the policies, practices or intentions of British American Tobacco Caribbean & Central America." Antecedente  EU Multi-Stakeholder Forum on CSR (2004)  En Costa Rica: Foro multisectorial “La Responsabilidad Social Empresarial: una moda o un desafío globalizado” (2006)  Iniciativa del GTZ (Cooperación Alemana en Costa Rica)  En este contexto, Peter Guevara del Movimiento Libertario redacta dicho proyecto de ley.

3 "The information included herein is of confidential and privileged nature, it corresponds to a document in elaboration process, for discussion purposes only. It does not necessarily represents the policies, practices or intentions of British American Tobacco Caribbean & Central America." El Proyecto en CR  Tax Breaks (excenciones fiscales)  Indica: “Las ONG´s y Empresas Privadas que inviertan parte de sus recursos en la construcción, implementación, remodelación, ampliación, mejora o modernización de obras y servicios públicos de beneficio social o comunitario, podrán reducir la totalidad del monto invertido en ello del importe total a pagar por concepto de impuesto sobre la renta durante el período de cobro respectivo, en no más del 50% del mismo, siempre que dichas inversiones correspondan a este mismo lapso”  Indica: “Corresponderá a las municipalidades, dentro de su respectiva jurisdicción, expedir las certificaciones en que se haga constar la ejecución efectiva de las obras y servicios públicos”  Primero, plantea problema de Teoría del Estado, ya que se supone que El Estado es el más apto para hacer obra públicay además esa es su función. No es función de la Empresa Privada el hacer obras públicas.

4 "The information included herein is of confidential and privileged nature, it corresponds to a document in elaboration process, for discussion purposes only. It does not necessarily represents the policies, practices or intentions of British American Tobacco Caribbean & Central America." El Proyecto  Transitorio: La empresa certificada con el ISO 26000 podrán gozar de una tarifa uniforme de excención del impuesto sobre la renta del diez por ciento (10%)

5 "The information included herein is of confidential and privileged nature, it corresponds to a document in elaboration process, for discussion purposes only. It does not necessarily represents the policies, practices or intentions of British American Tobacco Caribbean & Central America." Análisis del Proyecto  A) Unicamente incentiva la filantropía local, solamente se concentra en “obras y servicios públicos” locales.  B) La RSE es mucho más que eso. Es una práctica primero dentro de la empresa. Tiene “stakeholders” internos (empleados) e “intangibles” (el medio ambiente)  C) Además, su incidencia puede ser nacional (proyectos de impacto a nivel nacional (selecciones menores de fútbol)) y sus stakeholders pueden ser diversos.  D) La tendencia moderna es “Strategic CSR” (Harvard) y no solo filantropía.

6 "The information included herein is of confidential and privileged nature, it corresponds to a document in elaboration process, for discussion purposes only. It does not necessarily represents the policies, practices or intentions of British American Tobacco Caribbean & Central America." Propuestas  Se debe de ampliar y flexibilizar el concepto de RSE, y dichas certificaciones se deberían poder realizar también a nivel nacional (Ministerio de Economía, Industria y Comercio es “key player”). Igual el tema de únicamente “tax breaks” es incompleto.  Proyecto debería de incluir apoyo del Gobierno para Difundir y Promover la Cultura de la RSE: Ministerio de Economía, Industria y Comercio  La RSE NUNCA debe de regularse por ley. Si esto se hace, serían más requisitos y trámites sociales y ambientales a cumplir, desaparecería la creatividad y se desnaturalizaría la RSE (Debate a lo interno de la UE entre Sindicatos y ONG´s vs. El Sector Empresarial)

7 "The information included herein is of confidential and privileged nature, it corresponds to a document in elaboration process, for discussion purposes only. It does not necessarily represents the policies, practices or intentions of British American Tobacco Caribbean & Central America." Propuestas en la Unión Europea  1) European Union Directive proposal for Member States to stimulate CSR  Awareness-raising and best practice exchange, support to multi-stakeholder initiatives, cooperation with Member States, Consumer Information and Transparency, Research, Education, emphasis on Small and Medium Enterprises and taking into consideration the international dimension of CSR (Political Statement)

8 "The information included herein is of confidential and privileged nature, it corresponds to a document in elaboration process, for discussion purposes only. It does not necessarily represents the policies, practices or intentions of British American Tobacco Caribbean & Central America." Propuestas en la Unión Europea  2) European Regional Development Fund  Using the European Union Structural Funds to finance strategic SME’s that exercise CSR  Direct aid to investments in companies (in particular SMEs) to create sustainable jobs;  Infrastructures linked notably to research and innovation, telecommunications, environment, energy and transport;  Financial instruments (capital risk funds, local development funds, etc.) to support regional and local development and to foster cooperation between towns and regions;  Technical assistance measures

9 "The information included herein is of confidential and privileged nature, it corresponds to a document in elaboration process, for discussion purposes only. It does not necessarily represents the policies, practices or intentions of British American Tobacco Caribbean & Central America." Propuestas en la Unión Europea  3) European Social Fund  Train workers on CSR topics  “It shall aim to render the employment of workers easier and to increase their geographical and occupational mobility within the Community, and to facilitate their adaptation to industrial changes and to changes in production systems, in particular through vocational training and retraining”  4) Tax Breaks (voluntary)  What is CSR and who should measure it

10 "The information included herein is of confidential and privileged nature, it corresponds to a document in elaboration process, for discussion purposes only. It does not necessarily represents the policies, practices or intentions of British American Tobacco Caribbean & Central America." Thank You