Corporate Social Responsibility For The Body Shop

International Management 375 Research Paper

Seminar 2 Group E

Describe and analyse the corporate social responsibility 'position' of an international company or organisation. (Hint: you must be able to access adequate information in relation to your chosen company or organisation).

1.0Introduction Recent corporate scandals and increasingly international context have raised important issues on the roles and responsibilities of organizations (Brammer, Williams and Zinkin, 2004). Hence, contemporary views on corporation’s performance are not only measured by traditional metrics of assets, liabilities, profit and losses, but are also measured by their environmental and social performances, and their dedication to social justice (Phillips, 2006). Therefore, a corporation should be able to “do well by doing good” (Falck and Heblich, 2007); making profits while making the world a better place. PricewaterhouseCoopers recently published a survey of 140 U.S. corporations, arguing that companies that ignore environmental and social performances, social justice and profit and losses are courting disaster (Cheney, 2004). In order for an organization to be competitive in this ever-changing business environment, one has to go beyond rather than just maximizing of profit and assets for the stakeholder. Consumers nowadays are more conscious on what the corporate has in return for the public rather than just focusing on the quality and prices it products. Hence, Corporate Social Responsibility (CSR) is now in the spotlight of the business world as being viewed by the consumers. Corporations today are expected to be more active and participate in addressing the social problems of its home countries or other countries in the world. Many famous international companies such as The Body Shop, Mark & Spencer, Genting Holding and others has started many programs to emphasize more on the concepts of CSR. Although CSR seems to benefit the society and those involved, however, many critics have argue that CSR is just simply a distractive propaganda could mislead and waste company’s resources. Thus this report is to focus, discuss and analyse the impact of CSR position of an organization on the society today.

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International Management 375 Research Paper

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2.0Corporate Social Responsibility 2.1 Corporate Social Responsibility Defined Corporate Social Responsibility (CSR) refers to an ongoing commitment by businesses to behave ethically and contribute to its economic, social and environment development while demonstrating respect for its stakeholders, including investors, customers, employees, business partners, local community, the environment and the society (Focusing on the Triple Bottom Line, 2005). In short, CSR marries the concepts of global citizenship with environmental stewardship and sustainable development (Batabyal, 2005). CSR also coincides with business ethics; both seek to guide corporations to do good and do the right thing rather than executing undesirable decisions that are influencing or to be influenced by the organizations operations (McDonald, 2007). The recent focus on CSR internationally is the result of corporation fraud cases such as Enron, Barings and Parmalat. Governments have set strict rules, governing the business ethics of corporations and requiring all listed corporations to provide a CSR report annually. Thus, government has come up with the corporate governance Act. The Australian Securities Exchange Corporate Governance Council (AGX CGC) has the Principles and Best Practice Recommendations for all listed Australian companies, reviews the principles regularly to ensure that there is no legislative impediment to CSR and acknowledged that the ASX CGC could positively influence corporate approaches to managing social and environmental risk through its principles and best practice recommendations (Jones, 2007). These set of rules and principles seek to protect investors from misrepresentation and possibly fraud of the listed companies. Furthermore, traditional business entrepreneurs must note the importance of the current trend towards social entrepreneurs. It is to note that the general public does not view CSR solely on the social basis. Increasingly, the public is seeking a broader definition of corporate accountability: one that expects corporations to go beyond being profitable, to demonstrate positive and sustainable economic, environmental and social performance over the long term (Grossmanx, 2004).

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2.2 Growth of Importance of CSR As the growing importance of CSR, the society now takes into account the CSR programs done by the organization toward returning to the society. It has become a trend that organization should follow or suffer declining profits and company image. Firstly, it could be seen that companies logically pursue in CSR activities are able to yield more positive returns after all the cost are considered. This happens because CSR is indeed ‘good business’ (Gustafon, 2005). Besides that, there is also a growing concern in business transparency as consumers now are putting strong pressure on corporations to establish more formal management and reporting system that address their CSR programs and its social impacts. In this report, the companies are required to transparently analyse the overall impact of the company, so that consumers, investors, stakeholders and other involved could make their own judgements about the companies CSR policies and practices which either contribute positively toward the society or act just act in their own interest (Grossmanx, 2004). Secondly, due to the growing global economy or also know as globalization, organizations need to be sufficiently flexible to conduct its operations on a global scale. Companies that seek to maximize their profit and productivity usually seek to expand their operations overseas into countries which have a lower cost of production such as Asian, African or other third world countries where goods are produced in a lower cost as companies than could market the goods in other countries at a high price. In short, companies could vastly increase their profits if their production is located in developing economic countries where the standard of living, wages and conditions are lower of, in certain cases much worst that the organizations home country. From the social perspective, it is reasonable and acceptable for the organization to contribute more for the host countries where their production factories are located to their employees and the society of the host country (Grossmanx, 2004). But for some organization which are only interested in maximization and exploitation of profits and production could face condemnation as the importance of CSR is drastically

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International Management 375 Research Paper

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increasing worldwide. As there have been cases of exploitation of cheap labour from developing countries, the importance of CSR has become an international issue. Thirdly, the increase of knowledge among consumers, stakeholders, investors and those involved in CSR are becoming more and more common. According to Grossmax, consumers in develop countries such as those in the United States, Europe and Australia focuses more on brand identity of the product rather than the price. This may differ from developing countries, where consumers are more price sensitive compared to the identity of the product and for company which demonstrates CSR. Besides that, in today world of advance communication technology, consumers and investors could easily obtain any information regarding an organization at any time about their CSR history. This could influence their decision when purchasing a product. Consumers may choose from different companies which has a better CSR background as the factor that leads to the purchase of the product. Likewise, investors could also choose stock or mutual funds based not only on their financial performance but on the CSR of the company as well (Keefe, 2002).

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3.0The Body Shop International plc 3.1

Company Background

In this report, The Body Shop International plc was chosen to show how CSR worked in the reality of business context. The Body Shop International plc pioneered by Anita Riddick is a high quality skin and body care retailer operating in 52 markets with 2045 stores worldwide, spanning 25 languages and 12 time zones. The Body Shop is one of the most recognizable brands in the world and has an established reputation as a socially and environmentally responsible company. The context of the business consists of a combination of company owned and franchised market and developing multi-channel service with direct selling organization. The Body Shop directly employs 6788 people and 14000 additional employees working with the franchise network and as consultant. The majority of the products and accessories are being screen under the Ethical Trade programme and from the Community Trade suppliers. The Body Shop is famous for creating a niche market sector for naturally inspired product which has generated over 69 million customer transaction through stores worldwide with the current range of products which offers more than 900 products and 200 accessories (The Body Shop Value Report 2005).

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International Management 375 Research Paper

3.2

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The Body Shop’s CSR

The following is the corporate social responsibility activities that The Body Shop did in the year 2004-2005.

Governance and Management:The Body Shop Board of Directors is responsible for corporate governance in compliance with London Stock Exchange regulations and UK company law, as well as representing the interests of shareholders and monitoring compliance with formal company policies, including ethical policy (The Body Shop Value Report 2005)

Ethical Policies:These fundamental principles outline The Body shop’s commitment to the pursuit of social and environmental change, meaningful contribution to the communities in which they operate, and their work towards sustainable development, meeting the needs of the present without compromising the future (The Body Shop Value Report 2005)

Funding for Good:The Body Shop is committed to allocating a share of their profits to charities around the world. They support a wide range of charities and communities directly through volunteering, cash and product donations. The majority of charitable donations are channelled through The Body Shop Foundation, founded in 1989 as a way of distributing funds from The Body Shop International plc. and its extended family. (The Body Shop Value Report 2005)

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International Management 375 Research Paper

3.3

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The Values of The Body Shop

Against Animal Testing:The Body Shop is famous for its stand for Against Animal Testing of cosmetic products. The Body Shop is Against Animal Testing for cosmetic purposes. They believe no animals should be harmed for the purposes of producing their products. There is an abundance of ingredients that enable manufacturers to continue producing the highest quality, innovative, effective and safe products for consumers, without the need for harming animals. The Body Shop has never tested or commissioned testing of our ingredients or products on animals. They also operate a fixed cut-off date placing restrictions on their suppliers' use of animal tests by refusing to buy any ingredient that has been tested on animals for cosmetic purposes after the 31st December 1990. ( A "fixed cut-off date" policy means that The Body Shop do not conduct any animal tests at all, and have a policy of not using any ingredients tested on animals from an immovable fixed date. The "fixed cut-off date" is widely accepted by animal protection groups as the gold standard.)

Over the year The Body Shop has been a leader in challenging companies that use animals to test their cosmetic products and ingredients on them. With the successful campaigned with other animal groups to change the current laws in UK and Europe to impose hashers penalties and support the development of non-animal test alternatives (The Body Shop Value Report 2005). Besides that, The Body Shop has also collaborated with other companies to comply with the internationally recognized Human Cosmetics Standard that endorsed and operated by leading animal protection group.

Besides that, opinion polls also showed that animal testing of cosmetics is an issue of strong concern among consumers regardless of cosmetics product users in many countries. But despite that, there are still a lot of animals being use in cosmetics test

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every year. The Body Shop still continues to use the ‘Against Animal Testing’ statement on the product label to create awareness among consumers.

The Body Shop is also very careful in ensuring that their products are not tested on animal by screening all of the ingredients and suppliers so that they would not breach their promise of ‘Against Animals Testing’ to the customers. The Body shop has shown its long commitment in leading the was in this issue by demonstrating the highest monitoring standards and ensuring clear customers communications. This also leads to The Body shop committed to support research for alternatives way to bring a complete stop against animal testing in order to protect the animals (Animal Protection

Principles 2006). In 2004, The Body Shop Foundation awarded The

Centre for Alternatives to Animal Testing at John Hopkins University a sum of £20, 000 to support the development of non-animal test alternative.

Support Community Trade:Community Trade is about working together to change the injustice of small producers disadvantaged by fluctuations in world market prices. To us fair means a living wage, sustainable community development, and a predictable, long-term relationship. In combination, these three factors give communities a future. The Body Shop is committed to working towards predictable and long-term trading relationships with communities. The Body Shop is committed to guaranteeing a living wage for the Community Trade suppliers and their workers and they are committed to supporting initiatives in the supplier's community that contribute to sustainable development. The Body Shop shows their commitment in Community Trade by including the product of Community Trade such as ingredients, gifts and accessories in the new product development wherever appropriate and possible. Besides that, they ensure that their corporate and personal objectives to the success of the Community Trade

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programme. The Community Trade programme is also to ensure that The Body Shop demands are appropriate and sustainable by assessing the capacity of each business level and working to the extent where the supplier can support the production. The Community Trade products also being benchmark with Community Trade Supplier Guidelines against the highest external standards such as Smallholder Guidelines of Ethical Trade Initiative and Fairtrade Labelling Organization. The Body Shop also undertakes regular participatory audits and provides all suppliers with clear information and feedback to assist and ensure long terms benefits and in line with The Body Shop values. Besides that, The Body Shop also works closely with suppliers to access the market place to reduce the community dependence on only The Body Shop. Employees in stores also do their job by creating in store communication to raise awareness of the benefits of Community Trade to the customers (Community Trade Principles, 2006).

The Body Shop now has more than half The Body Shop core lines and many of their trend items now contain one or more Community Trade ingredients. Besides that, part of The Body Shop accessories and gift packaging is also sourced through the programme. In today, The Body Shop Community Trade Programme now include 31 communities in 24 countries around the world and besides that, The Body Shop now purchased over £5 million worth of ingredients, gifts and accessories through the Community Trade program. Besides that, The Body Shop's purchases natural ingredients and accessories from disadvantaged communities around the world. For instance, the company purchases ingredients such as blue corn from the Pueblo Indians in New Mexico and Brazil nut oil from the Kayapo Indians of the Amazon River Basin. In all, Body Shop trades with over 35 suppliers from some 25 countries. It provides the company with access to low cost raw materials for its products. In addition, it reinforces Body Shop's image as an ethical company.

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Activate Self Esteem:For The Body Shop, their employees are crucial for the success of their business. This is because only with their committed employees, The Body Shop could continue to improve their products and services to the customers as the employees are representing their respected stores.

The Body Shop wants to be an inspiring employer, business partner and retailer, by promoting diversity, acceptance and empowerment. Their vision is for every person working with The Body Shop to be proud and happy to be who they are and who they are working for. The Body Shop is committed to promoting diversity in their employment practices through global equal opportunities standards. They enable personal development for their employees through volunteering, training, and personal development plans. This is because with this activites, The Body Shop could successfully reduce employee turnover which represents a significant cost saving to the company business. This is also a good sign for The Body Shop because their employess are committed in working and enjoying themselves in The Body Shop as the environment are healthy. Besides that, The Body Shop is also committed in creating marking messages which could create diversity and emphasize on wellbeing and comfort without promising ethrnal youth or focusing on people’s insucurities. Besides that, The Body Shop also creates positive messages on women’s rights throught their campaign on causes which has affected women throught the world (Self-Esteem Principles 2006).

The Body Shop constant monitor and report their employes diversity at all the level. Besides that, they set up global employess development stands for all companyowned operations to ensure that all the operations are consistant with the The Body Shop value. The Body Shop also provides consultation and supports all their franchisees in their employee development.

The most importantly, in order to

activated self esteem in those involved, The Body Shop provides training and raising awareness among their current employees on their campaign issues. The Body Shop

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International Management 375 Research Paper

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in UK has found that holding shop managers accountable for the employee’s turnover has made a significant difference. It has provided initiatives which have resulted in a 17% decrease in employee turnover in UK and 18% reduction is US.

The Body Shop has a campaign to ‘Stop Violence in Home has helped outlaw domestic violence in several of their market. Besides that, The Body Shop also does not use models for their external marketing who are very thin or very young to create a healthy image. The employees of The Body Shop is also being reviewed under the annual personal development programme.

Defend Human Rights:The Body Shop is committed in integrating human rights standard into their business practices whereby they share their best practices and developt collaborative solution with other leading companies. The Body Shop is committed to being an ethical retailer working actively to address human rights issues in their operations, trading relationships and the communities and societies in which they operate in. As an international business, The Body Shop respects local, cultural and political differences, but always insist that their business activities adhere to basic human rights such as proper working conditions, appropritate use of security staff and protecting of privacy. All businesses operating under The Body Shop name adhere to all relevant international Human Rights Standards in areas such as working conditions, appropriate use of security staff and protection of privacy. The Body Shop benchmark all our employee policies to ensure they provide good working conditions that comply with International Human Rights Standards. Besides that, The Body Shop continuously review its strategic initiatives, such as products development or new markets, to address human rights implications. Other than that, The Body Shop ensures that their suppliers comply with the Ethical Trading Initiavive Base Code. The Body Shop has also engage with its stakeholders to identiry opportunities to promoto

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International Management 375 Research Paper

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human rights in areas which is relevant to their business activities while monitoring the impact and report their performance to ensure continuous improvement (Human Rights Principles, 2006).

The Body Shop has previously worked with the UN to create awareness of violence againts children. Besides that, they will rate each of their direct product suppliers to ensure that high risk factories are indepently audited and assited in improving their standard. Other than that, they have actively engaged with plantations to ensure that standard of sustainable palm oil intergrete basic labour standards and protection of women.

Protect Our Planet:Protect Our Planet is the philosophy that inspires our commitment to being an environmentally responsible retailer The Body Shop is committed to supporting environmentally responsible materials and technologies by promoting the use of renewable sources and sustainable raw ingredients through apprapriate management system, stakeholder engagement and industry collaboration.. The Body Shop believe that companies can help protect the environment and support sustainable development withought compromising the needs of the future generations by minimising waste and resources use through minimal packagin and use recycled materials. Other than that, The Body Shop also minimise their contibution to climate change or the green house effect by efficient use of energy and use of renewable energy sources adnd offsetting of carbon emissions. The Body Shop also communicates clearly on their policy to their customers and suppliers besides addressing to their stakeholders concern by applying the precautionary principal when determining environmental and health impact of their raw ingredient (Community Trade Priciples 2006).

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International Management 375 Research Paper

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The Body Shop shows continuos improvement by providing training and raising awareness among employees by listening to the feedback from stakeholders. They also encourage and assist their franchisees in raising the standard of enivironmnetal protection by actively participating in focus initiatives to develop and promote sustiable raw ingredients for the prodcuts. The Body Shop also sets a global standard for all the company-owned operations by requiring all their business partners to adhere to relevant legislations and internationally agreed coventions by revieweing the use of chemicals to reflect stakholder concerns and actively phased out chemicals of concernd when idcentified by science. Other than that, they constantly monitors and reports all the environmental performance for the stakholders. The Body Shop also has set a target to become a carbon neutral retailer by 2010 and also supports sustainable wood through sourcing Forest Stewardship Council certified wood. In addition to it, the catalogs used by The Body Shop is printed using soy ink which is an edible and degradable product and besides that, it will plants two tres for every one used to produce paper for their catalogs ( Copperman 1992, pp.32).

3.4

The Campaigns of The Body Shop

Stop violence in the Home Campaign 2006:Until today, domestic violence is still viewed as a taboo by the society and usually being hidden. It is reported that about 275 million children are now exposed to violence in the home (Behind Closed Doors – the impact of domestic violence on children 2006). Children who involve in domestic abuse normally will receive negative impact on their physical, emotional and social development, both during childhood and later in life. Being a global retailer with over thousands store worldwide, The Body Shop has the advantages in encouraging public to speak out and act against the domestic violence. The Body shop is partner with Women’s Aid to ensure women and children are live under a safety condition. Thus, through increasing the awareness of issue and generating funds helps to improve the condition of domestic violence’s victims.

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Several programs are conducted which include ‘Donate a Phone Save a Life’ scheme, raising funds through campaign products selling, awareness raising run through stores, media work and London’s black taxi cabs (The Body Shop Value Report 2005). The aim of this campaign is to send the message that everyone has the right to feel safe in ones own homes, and domestic abuse is objectionable. As it has goes against the basic human rights. The Body Shop offer employees involved in the charity programmes that support important social causes. For instance, Malaysian stores employees telling passer-by stories about being a woman subject to domestic violence, being pregnant at 18 or living at HIV in malls of Kuala Lumpur during 2005 (The Body Shop Value Report 2005). This has created a strong commitment among the employees towards the company, as the employees are able to involve in meaningful volunteering programs. In addition, The Body Shop raise funds through the proceeds obtain from sales of Daisy Soap or Mint Lip Care Stick. The funds will be donated to the partner organisations in each country to help those affected children.

Stop HIV: Spray to Change Attitudes Campaign:In 2006, there are above 5 million of people were newly infected with HIV and surprisingly over half were aged between 15 and 24 (Stop HIV: Spray to Change Attitudes 2007). Thus, the best ways to stop this outbreak is to raise the awareness of how HIV and AIDS are transmitted amongst the young people. For that reason, The Body Shop partner with MTV to launch the ‘Stop HIV: Spray to Change Attitudes’ Campaign. It mainly raises funds for MTV’s Staying Alive Foundation, which supports grass-roots charities worldwide in raising awareness and educating HIV and AIDS knowledge to youngster (Costello 2007, pp. 13). Thus, with the strong reputation of The Body Shop and MTV, it brings more attention to many of the complicated issues impacting the spread of disease. Besides, MTV can use its strength of media power to influence public change their attitudes. With the launch of this campaign, The Body Shop a Limited Edition of bottle of new Rougeberry fragrance. Thus, the proceeds from every sale of this fragrance will

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donate to Staying Alive Foundation. In addition, Australian graffiti artist Sarah Howell has created an artwork ‘Rougeberry Original’ for auction. This artwork is based on the motto of “Spray for Change” and it successfully raised £710 for the funds. It is estimated that £500,000 can be raised through the campaign for the grassroot projects (News Round Up 2007).

3.4

The Charity of The Body Shop

The Body Shop Foundation:The Body Shop Foundation, the charitable trust of the company was set up in 1990. This mission of the trust is to support the innovative global projects working in the areas of human and civil rights, environmental protection and animal welfare. Basically, the trust aim to support organisations at the front position of social and environmental change; groups with little hope of conservative funding and project working to enhance public awareness. Currently, it has donated over £8million in grants with annual donation of £650,000 (The Body Shop Foundation, 2007). There are several major programmers covered by The Body Shop Foundation recently. First is the fund supporting the organizations working on education in Zambia. Second is the environmental conservation in Romania. Third is the domestic violence initiative across Europe and the child trafficking problems in Asia.

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4.0Criticism of CSR First, by implementing CSR program activities, corporations could exploit this and turn it into marketing strategies, thus misrepresenting its advertisements to the general public. For example, all Starbuck shops have advertisements explaining how socially conscious Starbucks is. BP is now “Beyond Petroleum”, in a bid to persuade consumers that the firm is not just about oil, pollution and profits (Coors and Winegarden, 2005). These leads to the question: is there a difference between traditional advertising and advertising a company’s socially responsible behaviour? Both are attempts to increase sales and profits. Next, from a research by Golob and Bartlett (2007), it seems that Australian and Slovenian reporting systems are largely voluntary, and there seems to be increasing reporting incentives on reporting CSR. But, Australian reporting is driven by national culture with product, management and financial considerations, whereas employee, community and environmental concerns drive Slovenian’s. Thus, the enforcement of reporting for CSR could result in negative effects. A study by Jan Bebbington, a professor in St. Andrews University, has found that corporations’ attempts to talk up their social and environmental responsibilities are so threadbare and misleading; they are preventing the progress towards a sustainable future (Corporate Social Responsibility Reports a Danger to Sustainable Future, 2006). Therefore, if CSR reporting were made mandatory, there would be high chances that corporations would just transform the reporting to advertising gimmicks. Australian Telstra openly stated that CSR reporting would do corporations no good.

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5.0Conclusion In conclusively, Performance is now measured on many dimensions and success is defined in a holistic way. Hence, CSR are factors critical to the success of the organizations. One of the great gains from the connected economy is transparency because that is the key to confidence and trust, and for the granting of permission by society for companies to pursue their activities and to continue to make progress. As it has been proven in The Body Shop’s performance throughout their activities, they have helped the society as well as maximize the stakeholder’s interest and profit Hence, the concept of CSR should not be neglected but to be taken seriously in this ever changing world by taking a contingent approach.

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6.0Reference List Brammer, S., Williams, G. and Zinkin, J. 2007, ‘Religion and Attitudes to Corporate Social Responsibility in a Large Cross-Country Sample’, Journal of Business Ethics, Vol. 71 Issue 3, pp 229 – 243. Retrieved May 8, 2006, from EBSCOhost database. Behind Closed Doors – the impact of domestic violence on children, 2006, p.5. Retrieved: May 10, 2007, from http://www.thebodyshopinternational.com/Values+and+Campaigns/Our+Campaigns/ Stop+Violence+In+The+Home/Home.htm Cheney, G. 2004, ‘The Corporate Conscience and The Triple Bottom Line’, Accounting Today, Dec, Vol. 18 Issue 12, pp 12 – 14. Retrieved May 8, 2006, from EBSCOhost database. Falck, O. and Heblich, S. 2007, ‘Corporate social responsibility: Doing well by doing good’, Business Horizons, Vol. 50 Issue 3, pp 247 – 254. Retrieved May 8, 2006, from EBSCOhost database. ‘Focusing on the Triple Bottom Line’, 2005, Business Africa, March, Vol. 14 Issue 6, pp 6 – 7. Retrieved May 10, 2006, from EBSCOhost database. Grossmanx, L. 2004, Rating Corporate Social Responsibility, Businessdate, Aug, Vol. 12 Issue 4, p5-7. Retrieved May 9, 2006, from EBSCOhost database. Gustafon, J. 2005, ‘The Tsunami and Corporate Social Responsibility’, Organization Development Journal, Vol. 23, No. 1, pp.1-3. Retrieved May 8, 2006, from EBSCOhost database. Jones, R. 2007, ACCSR Occasional Paper 2: Response to Submissions for the ASX CGC Review of the Principles of Good Corporate Governance and Best Practice Recommendations, Australian Centre for Corporate Responsibility. Retrieved: May 9, 2007, from

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http://www.accsr.com.au/pdf/ACCSR_Occasional_Paper_March_2007_Final.pdf Keefe, J. F. 2002, Five Trends: The Rise of Corporate Reputation and CSR. Retrieved: May 10, 2006, from www.csrwire.com/page.cgi/5trends.html McDonald, G. 2007, ‘Business ethics and the evolution of corporate responsibility’, Chartered Accountants Journal, Vol. 86 Issue 2, pp12 – 14. ‘News Round Up’ 2007, Brand Strategy, February, p.6. Retrieved: May 12, 2007, from ABI/INFORM Global Database Stop HIV: Spray to Change Attitudes 2007, The Body Shop International plc. Retrieved: May 11, 2007, from http://www.thebodyshopinternational.com/Values+and+Campaigns/Our+Campaigns/ Stop+HIV+Spray+to+Change+Attitudes/ The Body Shop Foundation 2007, The Body Shop International plc. Retrieved: May 12, 2007, from http://www.thebodyshopinternational.com/Values+and+Campaigns/Our+Charity/ The Body Shop Value Report 2005, Value Report 2005, Retrieved May 11, 2007 from http://www.thebodyshopinternational.com/Values+and+Campaigns/Our+Principles+a nd+Policies/

Phillips, P. 2006, ‘Learning's Contribution to the Triple Bottom Line’, Chief Learning Officer, Oct, Vol. 5 Issue 10, pp 52 – 54.

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Coors, A. C., Winegarden, W. 2005, ‘Corporate Social Responsibility or Good Advertising?’, Regulation, Feb, Vol. 28 Issue 1, pp 10 – 11. Copperman, Rhonda., 1992, A Better Tomorrow Starts Today, Direct Marketing, Vol. 54, No. 11 pp. 36. Retrieved: May 11, 2007, from ABI/INFORM Global database. Costello, Brid., 2007, The Body Shop, MTV Do Scent To Raise Funds for Aids, WWD, Vol. 193, No. 17, pp. 13. Retrieved: May13, 2007, from ProQuest database.

Golob, U. and Bartlett, J. 2007, ‘Communicating about corporate social responsibility: A comparative study of CSR reporting in Australia and Slovenia’, Public Relations Review, Vol. 33 Issue 1, pp 1 – 9. ‘Corporate Social Responsibility Reports a Danger to Sustainable Future’ 2006, Ecologist, Vol. 36 Issue 8, pp 9 Animal Protection Principles, 2006 Retrieved May 11,2007 from http://www.thebodyshopinternational.com/NR/rdonlyres/C190F25D-246C-4C4BBE22-3643CB0BFAC4/0/AATprinciples.pdf Community Protection Principles, 2006 Retrieved May 11, 2007 from http://www.thebodyshopinternational.com/NR/rdonlyres/1E2D435E-C713-48EC90B5-59FF6ECA1399/0/CTPrinciples.pdf Self-Esteem Principles, 2006 Retrieved May 11,2007 from http://www.thebodyshopinternational.com/NR/rdonlyres/1072C5E4-A8DE-4DF6BABE-36FB8ADF05A8/0/SelfEsteemprinciples.pdf Human Rights Principles, 2006 Retrieved May 11, 2007 from Page 20 of 21

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http://www.thebodyshopinternational.com/NR/rdonlyres/023A7009-1E1A-43059BA9-F1845F1EA038/0/Humanrightsprinciples.pdf Environment Principles 2006, Retrieved May 11, 2007 from http://www.thebodyshopinternational.com/NR/rdonlyres/8790A4E3-FC72-4FB9AA86-680DA305C443/0/Environmentalprinciples.pdf

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