Book review Business Social Responsibility: CSR for SMEs COMPLIANCE & RISK VOLUME 5, ISSUE 2

Book review
Business Social Responsibility: CSR for SMEs
Author: Sana Khan,
Barrister-at Law
NuBooks –
ISBN 9781846211775
PDF / 1782 ePub
Published February 2016

Brendan O’Brien, Solicitor of Ireland, England and Wales, qualified STEP practitioner, and Vice President, Legal Counsel, Barclays Bank, provides an overview of this new practical business book
With the forthcoming EU Directive on Disclosure of Non-Financial Information (the “Directive”), Corporate Social Responsibility (“CSR”) has become crucial now that organisations meeting certain thresholds must publicly disclose their investments in CSR. This Directive is to come into place by the 6th December 2016, and companies concerned will start reporting as of their financial year ending in 2017.

The directive requires large publicinterest entities (such as listed companies, banks, and insurance undertakings) with more than 500 employees to disclose in their management report relevant and useful information on their policies, main risks and outcomes relating to environmental matters, social and employee aspects, respect for human rights, anti-corruption and bribery issues, and diversity in their board of directors.

The option to carry out CSR on a voluntary basis during the course of business is quickly changing to being a legal and regulatory requirement.

Sana Khan’s “Business Social Responsibility: CSR for SMEs” is an expertly written book providing an authoritative and clear road map for the multitude of small and medium enterprises who are currently engaged establishing CSR indicatives. Many organisations would like to implement CSR but are unsure where and how to start. This eBook aims to assist organisations, regardless of their size, the resources available to them, or the industry sector, to start developing CSR initiatives.
The author’s background as a Barrister-at-Law working within the corporate and commercial sector, together with her current position as in-house counsel actively working with businesses in the area of corporate governance and CSR, means she is able to provide clear and practical illustrations of the issues raised in the eBook.

The eBook is intended not only to enable readers to understand the essence of CSR, but also to provide key tools and solutions to help businesses develop CSR initiatives in the most
efficient manner.

In this regard, the author does not only want her readers to understand major aspects of CSR, but also to be in a position to learn from existing CSR initiatives by analysing them.
This text offers accessible and analytical commentary from both a domestic and international perspective, coupled with inclusive practical guidance that will be useful for individuals of diverse backgrounds and business sectors.

The stated aims of this eBook are:
• to highlight how organisations, regardless of size or the resources available to them, can be sociallyresponsible;
• to explain how businesses can create a BSR initiative;
• to explain how to evaluate that initiative; and
• to suggest potential BSR ideas that organisations can implement.
In conclusion, “Business Social Responsibility: CSR for SMEs” is comprehensive in its up-to-date coverage of CSR. Within the general area of corporate governance and CSR, this seminal text has undoubtedly created a niche that will continue to expand.
Since the author has adroitly managed to produce a book that strikes a good balance between being academically authoritative and practically accessible, this text is likely to become an influential ‘must have’ for the ever-expanding body of people and organisations engaged with, or simply interested in, corporate social responsibility.

Brendan O’Brien
Vice President, Legal Counsel Barclays Bank

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