Implementation of a sample measure within the concept of shared values

The corporate social responsibility concept has lately been influenced by the concept of shared values. Even despite criticism, articles have appeared focused on the creation of conceptual frameworks for its implementation. This article brings forward a proposal of a sample measure based on Porter-Kramers idea of shared values. It is a programme focused on cutting down on smoking for employees. The value for an employer is represented by a reduction in absence hours, a growth in the labour productivity, a reduction in sick benefit payments, and a growth in the attractiveness of a job for eventual employees. The value for workshop employees is represented by the improvement in their health and physical condition, a reduction in the sickness rate and the satisfaction of getting over often a long-term nicotine addiction. The draft includes a sophisticated process schematic, a set of mutually interconnected success rate indicators, and a calculation of costs and income in two different scenarios. The calculations have been intentionally done for both a significantly optimistic scenario and a pessimistic one to make it possible to find risks related to the different progresses in the programme. The resulting standardised return period is influenced by variables related to the current legal system and thusly it is necessary to take into consideration the models situation limitations.Fulltext: https://doi.org/10.1515/acta-2017-0001