The Relationships Between CSR, Good Governance and Accountability in the Economy of Communion (EoC) Enterprises

Different types of companies are strongly involved in pursuing corporate social responsibility (CSR) objectives: a) maximizing the creation of shared value for their owners/shareholders and for their other stakeholders and society at large; and b) identifying, preventing and mitigating their possible adverse impacts (EU, 2011, p. 6, A Modern Understanding of Corporate Social Responsibility). Departing from this premise, the chapter aims to propose a reflection on the new frontiers of CSR and the principles and practices of good governance, that are based on the experience of companies (the EoC enterprises) which can be defined as companies with an "ideal motive" (Molteni, 2009) in that they are the fruit of an ethical substratum, which directs every field of human behavior and, therefore, that economic behavior too(www.eoc-online.org). This experience constitutes the focus of our study, which is based on the empirical analysis of two cases of Italian EoC businesses (Ridix spa and Rainbow Library Engraved in Val d'Arno-Fi) (Lubich, 2001; Baldarelli, 2011) in which the principle of reciprocity(Bruni, 2006) enters as fundamental element of the mission, governance and accountability (Matacena, 2011). Consequently, in the analysis of the afore mentioned cases we will address our attention on the mechanisms (operating procedures, decision-making processes, and the logic of power) relative to the governance, trying to outline how the relationship develops dynamically with the CSR and the communion which is declined in this context as: dialogue, trust and reciprocity. The paper is divided into two main parts. In the first one the theoretical framework is drawn through the analysis of recent European and international guidelines that mark the evolution of the concept and socially responsible practices and of contributions in the literature focused good governance in relation to corporate social responsibility. In the second part the research develops through the qualitative analysis (Yin, 1994; Eisenhardt, &. Graebner, 2007) of the two cases of Italian EoC businesses. The main theme of the analysis is the presence of shared values and the belonging to the EoC project. The comparative perspective in which the cases are presented highlights the different economic results, that are achieved in spite of the same intense application of CSR and the EoC pillars in managing the businesses. On the other hand, in relation to the consistency of the EoC phenomenon, the study contributes to offer insights on the relationships among CSR , governance and accountability and on the coherence of their governance according to the project guidelines(eoc-online.org). This with particular relevance to the following aspects: the enhancement of human labor; the importance of ties and relationships; time dedicated to listening and dialogue; involvement based on trust; attention paid to the competitive logic of the market in order to find the right balance between efficiency and communion; and concern to satisfy clients based on the ability “to put oneself in others’ shoes”. These principles have been promoted, at the same time, by way of the creation of “Schools for Entrepreneurs” and other training initiatives such as EoC commissions at a local, national and international level, which, since 2001, have been aimed teaching entrepreneurs and managers the optimum use of company governance tools and enhancing the exchange of experiences within logic of reciprocal growth (Argiolas et al., 2010; Gold, 2004 , 2010).