37 
 
 

 
 

 
CORPORATE SOCIAL RESPONSIBILITY 
PRACTICES IN THE RETAIL SECTOR: A 

MULTIPLE CASE STUDY ANALYSIS OF US 
RETAILERS 

 
Laura Bravi 

Carlo Bo University of Urbino, Italy 
 
 

Received: May 18, 2021           Accepted: October 22, 2021         Online Published: November 10, 2021 
 
 
 

Abstract 
 
Over the last few years, Corporate Social Responsibility (CSR) has become a central theme in 
corporate management and is a relevant element of competitiveness for businesses. However, 
it is difficult to find a sustainable business model that fits perfectly to all companies, therefore, 
the aim of this study is to analyze the social responsibility balances of some of the major 
American companies in the retail sector through a multiple case study analysis, to verify 
similarities and differences in their approach to defining a socially responsible strategy. The 
methodology used is a multiple case study analysis that compares the Social Reports of 5 
American companies selected as a sample as they are leaders in the Retail sector, considering 
the Deloitte rankings. The commitment on the social and environmental front of companies 
considered is aimed at producing long-term collective benefits and is not reduced to formal and 
facade interventions adopted in the short term mainly for opportunistic purposes.  Sometimes 
companies consider sustainability as a goal to be achieved, but from the results of the study, 
analyzing the different time period 2012-2018, it can be seen that it is not an achievable goal, 
but a prolonged path, during which the company and its stakeholders try to improve each other 
continuously. 

  
Keywords: Corporate Social Responsibility; Retail sector; US Retailers; Corporate Strategy. 

1. Introduction  
Both from literature and from field research, it appears that, over the last few years, Corporate 
Social Responsibility (CSR) has become a central theme in corporate management; it is defined 
as the commitment of an organization" to behave in an ethically correct way and to contribute 
to economic development by improving the quality of life of workers and their families, of the 
local community and of society in a broader sense”. The main idea is defined under the concept 
of "triple bottom line" (Elkington, 1994; Elkington, 2013), that is the pursuit of three types of 
results: economic, social and environmental decisions (Arrigo, 2005; KsiężaK and FischBach, 
2017). 

International Journal of Economic Behavior, vol. 11 n. 1, 2021, 37-56.  
https://doi.org/ 10.14276/2285-0430.3045 



 38 

 

CSR is therefore a management orientation that goes beyond the respect of regulatory 
compliance and defines a broader objective function than the simple profit. With CSR, in fact, 
it is not only property and management that define and compete for the value created by the 
company, but all the stakeholders that are part of it, that is, all those subjects directly and 
indirectly involved in the organization's activities. CSR focuses on the composition of the 
various interests of the multiple stakeholders at the center of the company's objective-function, 
where the environmental, humanitarian and social dimensions are freed from a historical role 
of subjection to the objective of profit and, contribute to defining methods and constraints for 
achieving the most strictly economic results (Popoli, 2011; Kopel, 2021).  

According to the literature, a variable that leads companies to consider social issues is 
competition, which drives companies to differentiate and qualify their offer (Souza-Monteiro 
and Hooker, 2017). The large multinationals, including the large food chains, were among the 
first to adopt CSR policies (Gheribi et al., 2017). Developing such a strategy is in fact able to 
improve the image and reputation of the company by promoting customer loyalty, effectively 
manage human resources, efficiently use environmental and natural resources, and better 
manage business risk and relations with financial institutions (Księżak, 2016; Chatzoglou et al., 
2017). 

In recent years there has been a rapid rise in the global fair trade market but, with reference 
to the context of large retailers, this is a relatively recent phenomenon. Until the 1980s, eco-
friendly, organic products were sold in shops, specific shops or directly by farmers. Starting 
from the 1990s, these products entered large supermarkets, which were joined by private label 
products at more competitive prices. It should be stressed that it cannot be spoken of 
“responsible large-scale distribution” if the entire upstream chain is not like this.  

The concept of supply chain sustainability develops alongside that of corporate social 
responsibility, receiving considerable attention in the industrial world; in fact, an increasing 
number of companies are implementing annual social reports, sustainability strategies and 
codes of conduct, deriving from national legislative impositions, international conventions, 
standards or principles such as: Social Accountability 8000, ISO 14001, Global Reporting 
Initiative (Jadhav et al., 2019; Andreson et al., 2020; Murmura and Bravi, 2020). 

For the application of the sustainable supply chain, a strong integration between the internal 
and external environment of the company is required, putting into practice mechanisms to 
increase knowledge. As regards the internal dimension, it includes the training of employees 
and the sharing of experiences between groups of workers; in the case of the external one, on 
the other hand, the training of key suppliers and the development of promotion programs 
through positive incentives (for example long-term contracts and / or large volumes of orders) 
are considered for all those who implement codes of conduct and periodic review of their 
performance (Carter and Jennings, 2002; Zaid et al., 2018). As stated by Maloni and Brown 
(2006), it is not possible to find a sustainable business model that fits perfectly to all companies, 
but each specific case must be studied. For this reason, the aim of this study is to analyze the 
social responsibility balances of some of the major American companies in the retail sector 
through a multiple case study analysis, to verify similarities and differences in their approach 
to defining a socially responsible strategy, considering the time period 2012-2018 and underling 
the main improvements of their socially responsible strategy during this period.  

2.  Methodology 
2.1 Sample and data analysis 
The analysis carried out in this study begins with the consultation and extrapolation of data 
from the "Global Powers of Retailing" world ranking. This ranking is promoted every year by 



  39 
 
 

 
 

Deloitte, a consulting and auditing services company, the first in the world in terms of revenues 
and number of professionals, which identifies the 250 largest retailers in the globe based on 
data published annually by the companies. 

The methodology used is a multiple case study analysis that compares the Social Reports 
of 5 American companies selected as a sample as they are leaders in the Retail sector, 
considering the Deloitte rankings. According to Creswell (2013, p. 97), a multiple case study 
method explores multiple bounded systems (cases) over time, through detailed, in-depth data 
collection involving multiple sources of information (Creswell, 2013). In this case the time 
period considered is 2012-2018. The methodology of the multiple case-study chosen is that of 
a descriptive type, as the research aims to delineate the general and particular features of a given 
phenomenon (Bertazzaghi et al., 2010). 

Companies for this study were originally selected according to the following criteria: 
- position: all companies must be located in America; 
- industry: all companies must belong to the retail sector; 
- relevance: all companies must be present in the Deloitte rankings as leaders in the 

sector. 
 
The choice to focus on the retail sector is motivated by the fact that it is characterized by 

the presence of companies that have to deal with a large number of stakeholders and that play 
a dual role: they constantly communicate with consumers, for whom the information and image 
of the company are decisive in the choice of products and they act as intermediaries in the 
supply chain of consumers paying more attention to issues related to corporate social 
responsibility.  

The purpose of this work is to analyze and compare the corporate social responsibility 
(CSR) policies implemented by American leading companies in the retail sector, in order to 
understand differences and the possible factors influencing these differences. 

For the purposes of the multiple case study analysis, in addition to the documents provided 
by Deloitte on its website, the public domain data that can be consulted in the relevant CSR 
reports of the companies selected as a sample were taken into consideration, studied and 
analyzed. More specifically, with regard to Deloitte's "Global Powers of Retailing 2013 - Retail 
Beyond", the data refer to the 2011 fiscal year with financial years ending in June 2012; while, 
for the data taken from the Global Powers of Retailing 2019 report, used for the analysis, refer 
to the 2017 fiscal year with the end of the financial year in June 2018. The main sources of data 
for financial and other information used by Deloitte come from annual reports; SEC filing, 
which is financial statements or other formal documents filed with the United States Security 
and Exchange Commission (SEC); press releases; information sheets of companies or on 
company websites. If information issued by companies is not available, other publicly available 
sources are used, including estimates from trade journals, industry analyst reports, and press 
interviews. 

It should also be noted that the financial information used for each company in a given year 
is accurate from the date of publication of the financial report. Although a company may have 
restated the results of the previous year to reflect a change in its activities or as a result of an 
accounting change, such restatements are not reported in these data. The Deloitte investigation 
is therefore not an accounting report. Due to these factors, it reflects the dynamics of the market 
and the impact on the retail trade industry for a given period of time. 

The selected sample is shown in Table 1 and it is composed by: 
 
- Wal-mart Stores, Inc., is a US multinational, owner of the Walmart retail chain of the 

same name, founded by Sam Walton in 1962, in Rogers, Arkansas. It is the largest 



 40 

 

chain in the world in the large-scale retail channel. It also owns and operates the retail 
warehouses of Sam's Club. It has 2.2 million employees and according to Deloitte 2019 
data has a turnover of 500.343 billion dollars, currently operates in 29 countries and it 
has as the largest operating format: Hypermarket / Supercenter / Superstore. 
Headquarters: Bentonville, Arkansas (US). 

- Costco Wholesale Corporation, is a large American chain of wholesale hypermarkets 
founded by James Sinegal and Jeffrey Brotman in 1983 in Kirkland, Washington. It 
has 225,000 employees and according to Deloitte 2019 data has a turnover of 129.025 
billion dollars, currently operates in 12 countries and it has as the largest operating 
format: Cash & Carry / Warehouse Club. Headquarters: Issaquah, Washington (US). 

- The Kroger Co., is a US retail chain founded by Bernard Kroger in 1883 in Cincinnati, 
Ohio. It has over 450,000 employees and according to Deloitte 2019 data has a turnover 
of 118.982 billion dollars, currently operates in one country and it has as the largest 
operating format: Supermarket. Headquarters: Cincinnati, Ohio (US). 

- The Home Depot, Inc., is a US retailer of products for home improvement, construction 
and maintenance. Founded in Atlanta in 1978 by Arthur Blank, Bernard Marcus, Pat 
Farrah and Ron Brill. It has 400,000 employees and according to Deloitte 2019 data 
has a turnover of: 100.904 billion dollars, currently operates in 4 countries and as a 
major operating format: Home Improvement (renovation, improvement and 
maintenance of houses or apartments). Headquarters: Vinings, Georgia (US).  

- Walgreens Boots Alliance, Inc., Named Walgreen Co. until 2013, today it is an 
American multinational world leader in the distribution of health and wellness 
products. The new company was founded on December 31, 2014 in Chicago following 
the acquisition by Walgreens of 55% of the Swiss company Alliance Boots in which it 
had already entered in 2012, acquiring 45% of the capital. It has 415,000 employees 
and according to Deloitte 2019 data it has a turnover of 99.115 billion dollars, currently 
operates in 10 countries and it has as the largest operating format: Drug Store / 
Pharmacy. Headquarters: Deerfield, Illinois (US). 

 
Table 1 − Sample profile of companies that participated in the analysis (Source: elaboration on 
Deloitte 2013-2019 data). 

Company Country 
of origin 

Number 
of 

employees 

FY 2011 
Retail 

Revenue 
(US$M) 

FY 2017 
Retail 

Revenue 
(US$M) 

Countries of 
operation 
(Deloitte 

2013) 

Countries 
of operation 

(Deloitte 
2019) 

Dominant 
operational 

format 

Wal-Mart 
Stores, Inc. US 2,200,000 446,950 500,343 28 29 

Hypermarket 
/Supercenter 
/Superstore 

Costco 
Wholesale 
Corporation 

US 225,000 88,915 129,025 9 12 Cash & Carry/ Warehouse Club 

The Kroger Co. US 453,223 90,374 118,982 1 1 Supermarket 

The Home 
Depot, Inc. US 400,000 70,395 100,904 5 4 

Home 
improvement 

Walgreens 
Boots Alliance, 
Inc. 

US 415,000 72,184 99,115 2 10 Drug store / Pharmacy 

 



  41 
 
 

 
 

3. Analysis of the 2012-2018 CSR report 
3.2 Company - Internal organization 
As for the data reported in the 2012 CSR reports, each of the selected retailers has a set of 
principles and methods that govern their employees and establish duties, rights and working 
conditions. Almost all retailers cite compliance with the Universal Declaration of Human 
Rights which recognizes the inalienable and inviolable rights of all people. Walmart does not 
refer, in their 2012 social responsibility report, to the protection of workers' rights, but report it 
on the principles that guide the choice of suppliers.  

Overall, it can be said that the common goal of all companies is to create a serene, friendly, 
stimulating work environment in which employees can grow professionally, develop skills and 
work peacefully and aspire to leadership positions. The retailers highlight this aspect only in 
the part relating to the ethical and social characteristics that their suppliers must have, so they 
implicitly declare themselves opposed to the exploitation of workers and the imposition of 
unfair working hours. The active participation of employees and their involvement is another 
very important topic. All companies, with the exception of Costco, and Kroger have in their 
2012 CSR report at least one reference to the centrality of their employees and five out of twelve 
companies periodically submit them to surveys or questionnaires to assess their degree of 
satisfaction, have opinions and suggestions on the policies to be adopted and, in some cases, 
involve them in strategic choices. Companies want to create a work environment based on 
dialogue, participation and sharing. Interaction is also a goal that many companies want to 
achieve but still have a long way to go. The development of values of respect and protection 
towards the worker will certainly help to achieve this goal. 

Occupational health and safety are a priority for all retailers. In particular, Walmart's safety 
programs focus on preventing employee and customer injury by having trained safety 
professionals in every store. Additionally, Walmart creates standards to protect workers who 
use high-risk chemicals or machinery. These proactive measures go beyond local laws and 
industry standards and improve employee conditions. Only Costco does not refer to this aspect 
in its report. Therefore, it is possible to note that the problem of workplace safety and accident 
prevention is a very relevant topic, close to the heart of companies that want to avoid unpleasant 
accidents and damage that could affect the corporate image. 

Training is a requirement that cannot be missing from any type of company. In fact, all 
retailers are committed to developing their employees' skills, offering them good career 
opportunities. In particular, Walmart collaborates with universities and training institutes, 
developing mentoring programs such as “Mentor Me”, designed to help, create and share 
diverse knowledge, experiences and perspectives. 

As for the data reported in the 2018 CSR reports, for all the retailers analyzed, setting the 
economic well-being of their employees as an objective is a form of investment for an 
organization, because offering higher wages than the minimum standards guaranteed by the 
contract allows it to build strong links with the community, build employee loyalty and 
strengthen the organization. Human resources are an essential asset. Their development 
represents a fundamental factor for the consolidation of the growth and continuity of retailers. 
Communication with head office and network employees becomes an increasingly important 
tool for collaboration and innovation, so much that various reports talk about employee loyalty. 
In 2018, Costco employees had, on average, nearly nine years of service at the company. Over 
60% of US employees have five or more, and over a third have more than ten. Worldwide, they 
have more than 13,000 employees with more than 25 years of service with Costco. 

With 225,000 employees, Costco Wholesale Corporation believes the key to the company's 
continued success and growth is employee attraction and retention. The overall goal of all 



 42 

 

retailers is to promote an attractive, fair and safe work environment and encourage an 
atmosphere of openness and support with an open-door policy, which allows any employee to 
discuss a problem with any level of management. Promote diversity, individuality and personal 
responsibility within the workforce. What changes is the systematic integration of sustainability 
into personal development programs through seminars and training courses. Also in 2018, most 
of the retailers analyzed listened to the opinions of their employees through a survey.  

For Walmart, employees are also at the heart of the company's business and it engages with 
them in a variety of ways, including: individual interaction, group meetings, corporate intranet, 
Facebook Workplace and other social media, in addition to traditional digital communications 
like e-mail. Walmart uses the feedback it receives from its employees to understand the issues 
that are of primary importance and tries to respond as effectively as possible. Employees 
involved are happier and perform at their best. 

As a result, they provide better customer service by creating a clean, fast and friendly 
shopping experience. This is why the world's leading retailer invests $ 2.7 billion in its staff 
over two years - in education and training, salaries and programming - ensuring that even more 
collaborators have clear paths to grow and advance. A diverse leadership team, as well as a 
diverse board, is a priority for Walmart, which argues that the best place to find strong leaders 
for the management team is within the company itself. 

The health and well-being of its employees, but not only, in 2018, also of its customers, 
leads to very important reflections for most of the analyzed sample. With this it is appropriate 
to present the most significant actions implemented by the various retailers.  

Among the most important initiatives in the US, Kroger focuses on providing training and 
equipment suitable for safety, safe working conditions and access to resources to maintain and 
improve the well-being of members. The company relies on several policies to ensure 
compliance with relevant OSHA (Professional Saftey and Health Administration) 
requirements. Through clear expectations, routine monitoring, communications and regular 
engagements, Kroger manages to reduce the number of injuries and accidents that occur in the 
workplace. Walgreens Boots Alliance is committed to creating and maintaining a safe 
environment for employees, customers and patients. While it did not map a GRI standard on 
employee safety in the 2018 report, it is examining the new 403-4 standard "Worker 
participation and consultation and communication on occupational health and safety" for the 
2019 report. The company conducts its global business planning and day-to-day operations with 
the utmost concern for health and safety management, including through its own retail stores 
and distribution centers. It constantly strives to expand its robust approach to health and safety 
and to promote continuous improvements even when they exceed local legislative 
requirements, including through coordination with the Walgreens Boots Alliance Health, Safety 
and Environment Committee. Walgreens encourages open dialogue and constructive feedback 
from all stakeholders to help ensure best practices in health and safety management are 
implemented in all businesses around the world. It also requires that all divisions, entities, cross 
functions and business functions have complete formal governance processes in place regarding 
health and safety in the business operations for which they are responsible. Through training 
courses and a focus on safety culture, Walgreens achieves reductions in employee and customer 
incident reductions in retail stores over a four-year period, ending August 31, 2018. In fiscal 
2018, Walgreens also records a significant improvement in its minimization of causes and 
management of risks relating to accidents at work. Walmart associates receive training on a 
variety of health and safety-related processes. 

One example is the “Walmart Compliance Champions,” with which the company, through 
associates chosen by management, promotes compliance and ethics initiatives, including safety. 



  43 
 
 

 
 

Additionally, an active continuous improvement team monitors facility compliance with health 
and safety regulations, as well as other compliance initiatives. 

A fundamental tool for developing the skills and abilities of employees is training, which 
is positioned at the center of the human resources enhancement policies of all retailers. As it 
has been seen, much of the training is now also provided on the subject of health and safety in 
the workplace. In addition to the sensitive issue of security, training is also used to achieve: 
better customer relationships, product knowledge, company operation, hiring positions for new 
employees and capacity building for digital tools. Different from the past are the modules 
developed to train employees on CSR, both on social and environmental aspects. Making the 
staff more and more competent and professional in the management of commercial dialogue is 
a commitment that all companies undertake towards partners and customers.  

Kroger in 2018, updates the curriculum of “Leadership Essential", a training program to 
better prepare trainees for new positions. This training offers skills development to develop 
technical knowledge and safety expertise to provide the best customer experience. It offers a 
comprehensive leadership training and development curriculum, through Kroger University, 
with two different levels: role-based skills training from new hiring associate to store manager 
and leadership development from department head to executive. 

The Home Depot employs $ 50 million to train 20,000 merchants by 2028 to help address 
the shortage of skilled labor. As part of this commitment, in 2017, the THD Foundation 
collaborated with the Home Builders Institute (HBI) to launch a twelve-week commercial 
training program for military and veteran members through the support of: e-learning, 
experiences led by instructors, online resources, executive development and mobile learning. 

The common goal of all retailers is to build a learning-rich environment in which 
employees and leaders are prepared to succeed, motivated to serve customers well and offer 
opportunities for growth. Development and learning programs expand skills and capabilities so 
employees can master their roles, which ultimately leads to great customer experiences. 

Understanding, respecting and valuing diversity, styles, experiences, identities, ideas and 
opinions are the basis on which every company, regardless of the sector of origin, must start to 
offer equal opportunities to its valuable builders, every day. "A truly inclusive workplace 
culture is one in which every employee feels able to bring their authentic self to work every 
day." This is where the world leader in the Retail sector, Walmart, starts from to respect the 
theme of inclusion and equal opportunities. 

Unanimously, the analyzed retailers consider diversity and inclusion as a critical success 
factor as having different talents within their organization is the best way to understand the 
diversity and expectations of their customers. 

At The Home Depot, people from different backgrounds bring different perspectives and 
ideas to the company and this fosters innovation. The company actively integrates diversity and 
inclusion into every aspect of the business. The collaborators and suppliers, the selection of 
products and the services it offers all aim to create a workplace and a company that reflects the 
community it serves. The Home Depot proudly collaborates with the National Council for 
Female Entrepreneurship to promote gender equality among suppliers. Finally, the world leader 
in the distribution of health and wellness products, Walgreens Boots Alliance, argues that 
diversity and inclusion have a real impact on their brand and it is imperative that marketing and 
products reflect the diversity of consumers and their needs. Starting in September 2018, 
Walgreens Boots Alliance implements a diversity and inclusion performance target, which is 
measured by a number of key factors, including an increase in the representation of women in 
leadership positions, year-on-year, in all countries in which the company operates and a greater 
representation of people of color in leadership, year after year, in the United States. 



 44 

 

Appreciating the diverse backgrounds, experiences, knowledge and skills of all employees 
and guaranteeing equal employment opportunities and equal treatment to all individuals is part 
of the entire sample analyzed today. Decisions within companies are made regardless of gender, 
race, language, religion, ethnicity, sexual orientation, age, disability. The common goal is to 
achieve gender equality and offer a wide range of job opportunities for workers of all ages and 
aspirations, from teenagers looking for their first job to experienced career professionals and 
seniors who wish to stay active and connected in their community. 

Today, making diversity a business asset is part of the corporate strategies of the world's 
top retailers. 

 
3.2 Company - Family, social and stakeholder context 
The companies are also active in the social context towards the families of their employees 
through health insurance, subsidized pension schemes, family assistance programs, insurance 
services and scholarships. 

General health insurance and benefits include preventive health checks for workers and 
their families, free counseling services for heart disease, diabetes, weight problems and nicotine 
replacement therapy, free preventive care and HIV testing. Walmart is moving in this direction, 
while no health information is reported by Costco. 

The general objective of companies is to guarantee their employees a decent standard of 
living through satisfactory salaries and benefits, in line with national standards.  

Finally, in the reports of almost all the retailers analyzed, the commitment of the companies 
to create value for the shareholders is mentioned without going into detail. However, most 
retailers want to emphasize their member discount policy. 

Companies have long been aware of the need to ensure a better life and good health for 
their employees. This is why, in 2018, almost all retailers implement health coverage or 
additional benefits in all countries in which they operate. 

In view of the recurring disengagement of several states regarding the assumption of certain 
health costs, various entities are organizing themselves to offer quality services (health / 
wellness) at competitive prices, thus preserving the purchasing power and health of employees. 

Costco applies its philosophy of pricing and high standards to an industry where price 
spreads are the norm, creating an alternative solution for employers, transferring all savings to 
the company sponsoring the benefit plan. This alternative program is part of Costco's Healt 
Solution offering and is one of the few in the industry to offer this benefit to the end consumer. 
For each dispensed prescription, the customer pays only the actual cost of the prescription and 
Costco's only source of revenue is a fixed monthly administration fee. This 100% pass-through 
model matches Costco's pharmacy management efforts with the employer's need for 
transparency and savings and eliminates the spread and gameplay found elsewhere in the 
industry. Companies that participate in the statute of limitations indemnity program typically 
cut costs by 10 to 25%. Even Kroger, which ranks immediately after Costco in the rankings, is 
very keen on the physical, economic and financial well-being of its employees. It offers a 
number of important benefits to help them save money, continue their education, take care of 
themselves and their families. All this, Kroger is ready to help its collaborators with the Helping 
Hands fund which, in 2017, provides 2,4 million dollars in financial assistance to over 2,600 
employees - a 41% increase over 2016.  

As evidence of how much the companies have assumed responsibility for the lives of their 
employees, it is also appropriate to report the numerous initiatives taken by The Home Depot. 
In 2018, The Home Depot is launching an updated parental leave policy that provides six weeks 
of 100% paid leave to all parents, plus an additional six weeks of 100% paid maternity leave to 
all mothers at the birth of their children.  



  45 
 
 

 
 

At Walgreens Boots Alliance, proactively supporting employee health and well-being is 
also a top priority. They recognize that they have a responsibility to enable their employees to 
receive high-quality care by providing them with the services, resources and the support they 
need. As the extent and ways in which healthcare is provided vary significantly by country, 
Walgreens Boots Alliance manages the healthcare and benefits offered to full-time and part-
time employees nationwide. For example, in the United States, home to over 60% of employees, 
the company offers a comprehensive package of full-time employee benefits that typically 
includes: full medical and health benefits, employer matching to contributory retirement 
account defined, leisure and paid vacation, paid disability, employee stock purchase program, 
life insurance and employee discount. For Walgreens, engaging and collaborating with 
stakeholders helps address the most relevant sustainability issues. The company regularly 
consults with its internal and external stakeholders to ask for their feedback on performance in 
areas where Walgreens has the greatest economic, environmental and social impact. The 
company proactively involves stakeholders on issues where it believes it can have a significant 
impact, for example, in the field of health and well-being, as well as on topics in which they are 
aware of the changing expectations of society. Additionally, it seeks to interact with 
stakeholders representing a wide range of industries, geographies, organization types and sizes. 
The issues brought to attention are then forwarded to the CSR committee. In line with the US 
models just analyzed, is Walmart's experience, which also offers health benefits starting at 
around $ 26 per month for full-time and part-time employees who work an average of 30 hours 
per week for the past 12 months. Like Walgreens, Walmart also offers 401 (k)1 contributions 
and provides full-time and part-time hourly U.S. associates with up to 6% match after one year 
on the job. Members are entitled to contribute to their 401 (k) from the first day of work. Other 
policies envisaged by the US giant are: Paid Time Off (PTO), Walmart's US PTO policy 
simplifies paid vacation, sick time, personal time and vacation into a single category; extended 
parental leave, which covers paid employees in the United States and full-time hourly 
employees. The company has been listed on Wall Street since 1972, making it inevitable to 
partner with its shareholders through: formal communications, quarterly earnings materials, 
Securities and Exchange Commission (SEC) documentation, investor conferences, investment 
community meetings, the annual shareholder report, the annual proxy statement and other 
information made available through the website. In addition, there are also shareholder 
awareness programs, which are conducted throughout the year to discuss corporate governance, 
executive compensation and other matters relating to Walmart's business strategy. The 
expansion of the importance of the family, social context and relationships with stakeholders 
for the entire sample analyzed, means that the gaps identified in the 2012 CSR reports are 
largely filled and sometimes overcome. In particular, Costco, which in 2012 made no reference 
to this aspect, today guarantees numerous services within the reach of all its employees with a 
portfolio of over 1,300 treatment and research centers of its own. Each reality has the primary 
objective of making its collaborators feel at home while they are in their workstations, 
guaranteeing healthy and efficient working conditions from the point of view of safety to avoid 
any type of accident at work. Finally, the detail that is left in the background in the 2012 reports 
(creating value for shareholders) takes on greater relevance in the 2018 CSR reports, as can be 
seen more from the experiences of Walmart. 

 

                                                 
 

1 In the United States, a 401 (k) plan is the defined contribution, tax-qualified retirement account defined in 
subsection 401 (k) of the Revenue Code. 



 46 

 

3.3 Products and assortments - Relations with suppliers and degree of control 
In the 2012 CSR reports, in relations with suppliers, the watchword for retailers is 

"responsible supply", or rather the imposition of quality and social ethical standards that 
establish long-term relationships of trust. To this end, retailers have a code of ethics or a detailed 
list of requirements ranging from respect for human (and, therefore, workers') rights to 
responsible management of the production chain. Along the supply chain there are four main 
areas in which responsible management of resources is activated: a) cultivation and production 
of products; b) logistics; c) site management; d) waste disposal. Suppliers must ensure quality, 
safe and healthy products and raw materials, minimize the environmental impact both in the 
production phase and in the transport of goods and in the waste disposal phase. In particular, 
Costco works to protect fish species and the marine ecosystem. 

Suppliers are periodically checked (e.g., on the use of pesticides or substances potentially 
dangerous to human health) because the nutritional, organoleptic, technological and health 
quality of the products sold, as well as the reputation and credibility of retailers, depend on 
them. 

Finally, collaborations with local suppliers increased in 2012. This is demonstrated by the 
presence, on almost all the shelves of the retailers considered, of products from local suppliers. 
In particular, Walmart and Costco have always prioritized local suppliers for all their products, 
especially food. 

The relationship with suppliers is central to the development strategy of companies, 
because a relationship based on fairness and reciprocity guarantees higher standards in products 
and services. And it is precisely the quality of the products that represents the distinctive 
character, together with the quality of relations and the desire to be part of the social and 
economic community of the territories in which one is present. It is for this reason that in the 
2018 CSR reports of the analyzed dealers, it can be found complete and detailed information 
regarding the relationships and the degree of control of suppliers. The increasingly stringent 
regulations in terms of control and selection of the supplier portfolio on the one hand and the 
preparation by companies of standards that require high levels of efficiency on the other, lead 
to increasingly accurate decisions and, where necessary, immediately stop any kind of 
collaboration undertaken. 

In 2018, all retailers analyzed have a supplier rating system that is based on a detailed 
classification matrix on standards, which include: the prohibition of any form of forced or other 
labor and any form of slavery or trafficking human beings; opposition to discrimination in any 
form; working hours that do not exceed the applicable legal requirements; the prohibition of 
child labor; safe and healthy conditions; the prohibition of corruption; freedom of association 
and recognition of the right to collective bargaining; compliance with applicable laws and 
regulations on environmental protection; commitment to improve the sustainability of products. 
This list represents what are the qualified standards of primary importance from the different 
retailers. Subsequently, other issues and other requirements related to the specific case of the 
individual retailer and the country in which it operates are then shown.  

Costco Wholesale Corporation is committed to protecting the labor rights and safety of the 
people who manufacture, process or collect the merchandise it sells, recognizing and respecting 
the cultural and legal differences found around the world. To this end, Costco expects its 
suppliers and facilities to comply, at a minimum, with all applicable labor, employment, health 
and safety, environmental laws and regulations of the country in which the merchandise is 
manufactured. In the absence of applicable laws and regulations, suppliers and facilities must 
meet the requirements set forth in the Costco Supplier Code of Conduct. This Code of Conduct 
applies to all suppliers who supply goods to Costco. The company tries to use suppliers who 
share their commitment and conducts audits of production facilities on its behalf in order to 



  47 
 
 

 
 

monitor the commitment of suppliers to the Code. Costco also reserves the right to terminate 
the relationship with any supplier and / or facility that does not conform to established 
requirements and standards. Salient points of the code are: antitrust and competition laws; the 
United States Corrupt Foreign Practices Act; restrictions on insider trading; accounting, 
financial reporting and internal control rules; laws on health, safety and the environment. 
Kroger has programs in place to hold its suppliers accountable for compliance with standards 
through assessments of environmental, social and human rights practices, as well as working to 
improve the traceability of its brand products. Kroger monitors its supply chain for social and 
environmental impacts in several ways. Many of the company's commitments and programs are 
aligned with specific environmental and social certification schemes to provide clarity and 
credibility. Kroger organizes social compliance audits, designed to verify the alignment of its 
suppliers with the supplier's Code of Conduct. Suppliers must, upon registration, accept the 
supplier code of conduct provided by the company to become part of the Kroger supplier hub. 
The Code informs them that the structures they manage or subcontract may be subject to social 
compliance audits. Factory visits are guided by Kroger's audit content and conducted by a 
company-approved third-party audit firm over a five-day audit window. Kroger requires social 
compliance audits for all own-label products (food and non-food products), for non-branded 
products (such as bulk products) processed in facilities outside the United States, and for 
imported domestic brand products. Additionally, Kroger requires all beef, pork, chicken, turkey 
and egg suppliers to provide evidence of an annual animal welfare audit and they must align 
with animal welfare standards and be conducted by independent commercial third-party 
auditing firms. 

 
3.4 Products and assortments – Consumer protection 
Consumer protection by retailers manifests itself in many ways, through the guarantee of 
hygiene and safety, product labeling, packaging care, the full range of organic products and 
own brand products. 

In addition to having suppliers demonstrate compliance with strict manufacturing standards 
for food safety, Walmart supports research and develops additional food and raw material safety 
requirements that are science-based. A front icon to help consumers easily and quickly identify 
healthier food options. Kroger conducts a food safety check every two months in each of its 
stores, through external companies, and the results are checked with the same rigor with which 
the financial ones are checked. Kroger also guarantees security to its customers through its 24/7 
service for the removal of "problematic" products from its stores, based on industry and 
government standards. The company is a leader in this field and is one of the first to create a 
customer notification service for certain types of product collection (using the database created 
with the data of loyal customers). Kroger offers thousands of natural, organic and eco-friendly 
products. Among others, for attention to the protection of animal welfare, it offers free-range 
eggs, sells only milk from cows not treated with the artificial hormone BST and supports the 
sustainable food program. In Kroger stores there are pharmacists who provide not only advice 
on drugs, but also brochures for their disposal. In some points of sale there are “Little Clinics” 
(medical micro-clinics) with specialized staff ready to help families. Kroger also extends the 
training to its customers by providing information sheets with advice and general information 
on food safety at home (how to cook them or at what temperature to keep them). 

For retailers, product safety is the first commitment to consumers. At a minimum, all 
retailers comply with national legislation and safety and hygiene regulations, but established 
internal regulations often go beyond those required by legislation. In fact, most companies use 
a special management system that allows them to identify any suspicious products, remove 
them from sale, and inform customers about the products that need to be returned. 



 48 

 

As already mentioned, customer protection is also achieved by creating innovative 
packaging that is sustainable (for example by reducing or eliminating unnecessary outer 
envelopes or using recycled materials), easy to use, useful for rapid product recognition, which 
contains nutritional information and communicates a healthy lifestyle. In this regard, Costco 
creates sustainable, easily manufactured (or recyclable) and resistant packaging.  

As for the results that emerged from the comparison of the data relating to the 2018 CSR 
reports, the actions that retailers constantly take to ensure full consumer protection are varied. 

In particular, Costco, Walgreens, and Walmart have one thing in common, namely the 
How2Recycle label, a US-based recycling label standardization program. The How2Recycle 
label identifies each part of the package and how to recycle it for optimal recovery, thus 
allowing consumers to know where and how to recycle the packaging. 

At Walmart, the “Gigaton” project invites suppliers to avoid emissions as well as reduce 
waste by reducing unnecessary packaging, optimizing packaging materials and increasing reuse 
and recycling of the same. Walmart is specifically targeting plastics, with extensive waste 
reduction commitments for its US private brands. In fiscal year 2019, over 800 Walmart private 
label suppliers subscribe to the How2Recycle label (compared to just 100 in fiscal year 2018) 
and over 16,000 inventory units receive the label.  

Costco, on the other hand, offers sustainable packaging that protects the product, complies 
with laws and regulations, reduces materials and communicates this effectively. Costco is also 
looking for opportunities to reuse packaging, identify the materials used so that the packaging 
can be recycled or composted, and find already recycled content. Costco's innovation in the 
packaging industry keeps this area in continuous and dynamic improvement. The goal is that 
all plastic is made from recyclable PET or recycled plastic. It also offers fiber and corrugated 
packaging, recognizing that there is a limited supply of certified fiber, encourages the use of 
recycled content whenever possible. Costco offers global packaging by developing, through its 
purchasing team, a standard packaging format for use in multiple countries. This has the 
advantage of reducing the amount of packaging waste in the production process and eliminating 
the costs and packaging cycles of individual countries. In 2018, Costco creates a global 
recycling banner for these global packaging items to help understand when to recycle them. 

The Home Depot packaging team works with private label product suppliers to apply 
science to creating better packaging. The goal is to reduce the ecological footprint of packages 
and use more sustainable materials. In 2018, THD redesigned 134 packaging to reduce size and 
materials. The Home Depot's "Eco Options" program helps customers identify products that 
have less impact on the environment and encourages suppliers to develop more sustainable 
offerings. Eco Options was launched in 2007 in partnership with “SCS Global Services”, a 
leading, independent, third-party certification body that validates environmental claims. Today, 
Eco Options branded products are over 25,000. In 2017, the chemical strategy was also 
published for the first time, which represents an important part of the commitment to offer 
greener products. Strategy that guides the company's efforts to work with suppliers to reduce 
the impact of chemicals used in products. The publication is a milestone made possible by what 
the company learns in a decade of attention to sustainability. In 2018, Kroger continues to 
expand its digital reach and enhance the digital shopping experience to offer customers the 
products they love, as well as weekly ads, digital coupons, recipes, rewards, smart shopping 
lists and more. thanks also to the launch of the Kroger mobile app. The collection and delivery 
coverage area now exceeds 93% of customers. Kroger has long been a leader in customer 
satisfaction by creating unique and personalized shopping experiences that drive loyalty. Each 
year, it provides over three billion personalized recommendations through the customer 
analytics team. Kroger is creating a seamless digital shopping experience for its customers so 
they can access everything, anytime, anywhere. Kroger offers several options for ordering and 



  49 
 
 

 
 

delivery, such as "Kroger pickup" which gives customers the ability to order online and collect 
in nearly 1,700 stores. Through the partnership with “Instacart”, it offers delivery in 2,126 
locations. “Kroger Ship”, its B2C e-commerce platform, extends reach to even more customers 
across the country. How it improves health and nutrition is important to Kroger and its 
stakeholders, so the president of Kroger Pharmacy and The Little Clinic oversees health and 
nutrition strategies and programs. 18 dieticians on staff and about 60 nutritional technicians in 
the store promote and develop health and wellness initiatives throughout the company and in 
stores. Sustainable packaging is a fundamental principle of the zero-waste vision. Following 
the reduction, reuse and recycling approach, it is working to reduce the environmental impacts 
of product packaging. Key priorities include reducing unnecessary packaging, increasing the 
recyclability of packaging and increasing the amount of recycled content and certified fiber, 
supporting the community in building better infrastructure and offering customers options for 
recycling. Through its “Zero Hunger / Zero Waste” social impact plan, Kroger is committed to 
finding innovative solutions to help end hunger and eliminate waste in the communities in 
which it operates. This is why Kroger is also a U.S. grocery retail partner for Loop, the 
revolutionary new circular e-commerce platform that is advancing Kroger's zero waste vision 
by reducing single-use plastics in the environment. Several Kroger plastic packaging items, as 
well as many other items, are recyclable in plastic film recycling bins located in Kroger store 
lobbies. Collected items, such as disposable plastic grocery bags and bread bags, are recycled 
into new items and transformed into composite lumber or hi-tech wood. 

 
3.5 Products and assortments – Communications policies 
With regard to communication policies, the analysis conducted for the 2012 CSR reports 
highlights a general trend towards a commitment by retailers to carry out their activities towards 
other economic operators on the market, opposing acts of unfair competition and respecting the 
national antitrust legislation. Indeed, the analyzed retailers try to sensitize the consumer towards 
sustainable development by improving their CSR initiatives and policies to improve their image 
and reputation. Resellers understand that information must be accurate, correct, easily 
understandable, compliant with misleading advertising law, and communicated clearly and 
transparently. However, investments in communication and advertising initiatives are quite 
different.  

The Retail sector presents an extremely competitive market, which is constantly changing 
and materializes with the emergence of large distribution brands, the emergence of new sales 
channels and the ever-increasing needs of customers. Sales processes become more and more 
complex and those who work closely with customers must have the tools and information 
necessary to understand purchasing habits and needs to increase sales opportunities. 

In 2018, in the CSR reports of some analyzed companies, no data emerged to the point of 
being able to define real considerations.  

In the last ten years, social media has changed the way in which brands and consumers 
interact, giving greater importance to consumer opinion, such as to require a customer-oriented 
approach, and placing ever higher expectations of brands, which must be authentic, respond to 
consumer concerns and take a stand on issues relevant to social and cultural responsibility. 
Consumer confidence has become crucial to brand success. Faced with the implementation of 
new technologies and services to improve the consumer experience, companies must therefore 
consider being authentic and reliable among their priorities, always having an eye on the 
security of consumer data. On the other hand, it is not easy for retailers to gain consumer trust 
in their brand. It is an activity that involves understanding each individual consumer and 
constantly satisfying their expectations. For example, Kroger uses powerful statistical systems 
to track consumer behavior trends, which allow it to tailor its digital offers and promotions to 



 50 

 

individual shoppers. However, this is not always enough. Transparency as regards suppliers 
and materials used, reliability, constant quality of products and services and genuine 
commitment to charitable activities are also fundamental. Attracting consumer confidence is 
important not only for new brands that are about to be launched, but also for established brands 
such as the companies in the analyzed sample. 

  
3.6 Social commitment – Charities, community services and educational initiatives 
The social commitment of retailers in local communities is divided into two types of actions: 
on the one hand there are solidarity and charity initiatives, fundraising and community services 
and on the other there are educational awareness activities. 

Solidarity and charitable initiatives are developed both locally and internationally. In 2012, 
each of the retailers analyzed creates a foundation that deals with solidarity projects, fundraising 
or food distribution for people in need. Walmart and Costco donate unsold, near-expiry or 
damaged packaging products to associations to provide the opportunity to feed families living 
in poverty. The Walmart Foundation is committed to meeting the needs of under-served 
populations in the United States and supports organizations that positively impact local 
communities. Through financial contributions, in-kind donations and volunteer work, Walmart 
and its associates are committed to operating globally and giving back locally. When natural 
disasters like hurricanes or earthquakes hit people hard, the Walmart Foundation steps in by 
donating food and helping rebuild destroyed homes. An increasing number of children from 
socially disadvantaged or orphaned families are unable to receive toys at Christmas or 
equipment when they start school. Costco promotes access to medical care for children through 
United Way and Children's Hospital and works proactively to create local jobs through the 
Costco Scholarship Fund. Walmart on the other hand, is very committed to food education. 
With their campaigns they propose a healthy and correct lifestyle, as well as encouraging 
sporting activity. In addition, among the initiatives to educate the population to respect the 
environment, the "Water Sense" project activated by The Home Depot, aimed at saving water 
consumption, should also be mentioned. 

In the 2018 CSR reports, the charity and awareness initiatives implemented by retailers 
have increased considerably, but above all they are largely detailed compared to the past. For 
people in difficulty, being a responsible business means being close to people not only at the 
time of purchase, but also in critical situations.  

Costco's commitment is to be active in local communities. The company expects 1% of 
pre-tax profits to be donated to selected charitable contributions focused on children, education, 
health and human services. In 2018, it continues to contribute over 39 million dollars to the 
aforementioned organizations, United Way, Costco Scholarship Fund and the new Children's 
Miracle Network Hospitals. Since 2012, Costco has partnered with New Eyes for the Needy to 
support its overseas program. Costco ships used glasses and hearing aids to “New Eyes,” where 
they are sorted, tested and repackaged for distribution to those in need around the world. Annual 
donations are approximately 260,000 used eyeglasses and 1,800 hearing aids. Most often, 
glasses are the first and only pair of glasses that recipients have ever owned. The World Vision 
program to donate non-food items to people in need continues to grow and the company donated 
41,945 pallets of products in 18 international countries in fiscal year 2018. Additionally, 
throughout the world, Costco's offices donate edible food items to food banks and other 
nonprofits in their local communities. In order to further reduce food waste and provide food 
to the needy in the United States, Costco expands its program with "Feeding America", a non-
profit organization based in the United States that works with local food banks to provide food 
pantries, canteens and shelters for more than 37 million people. The organization leads the 
nation in the fight against hunger. In fiscal year 2018, Costco donated more than $ 34.7 million 



  51 
 
 

 
 

worth of edible food products in all states in which it operates, which represents approximately 
29 million meals for people in need. Also in the 2018 fiscal year, it made cash contributions of 
$ 1.75 million. Like Costco, Walmart and Kroger are also part of Feeding America's visionary 
partners. Walmart and the Walmart Foundation have invested over $ 100 million in Feeding 
America since 2005 to provide charitable meals, develop infrastructure, and build essential 
programs. These investments provide funding for equipment, trucks and logistics expertise to 
help food banks at the forefront of providing charitable food to extend their reach and impact. 
Kroger partners with Feeding America to complete the new “Zero Hunger / Zero Waste” plan 
by 2025. This program addresses a fundamental nonsense in the American food system: about 
40% of food produced in the United States is thrown away, yet an out of eight Americans live 
hunger. As an American grocer, Kroger believes it has the size, scope, experience and dedicated 
collaborators to address this paradox. Zero Hunger / Zero Waste represents the vision of the 
company today.  

In fiscal year 2018, Walgreens Boots Alliance diverts more than 1.5 million kilograms of 
products from landfills in the United States by donating them to Feeding America. Donations 
of unsold or discontinued products that have been screened for safety include food and 
household items that often cannot be purchased through government assistance programs. The 
Walgreens Health Analytics research and reporting team collaborates with academic 
institutions and scientific researchers on numerous studies, with the aim of helping to improve 
patient care while reducing healthcare costs. Numerous other initiatives are being implemented 
by the company. Every day, according to a study by the United States Department of Veterans 
Affairs (VA), about 20 U.S. military veterans die from suicide. Walgreens works with the VA 
and The Veterans of Foreign Wars of the US (VFW) to reduce this number through community 
disclosure of service organizations available to veterans. For the eighth consecutive year, in 
recognition of the US National HIV Testing Day, Walgreens and the Greater Than AIDS public 
information campaign are teaming up to offer free HIV testing. On June 27, 2018, the test is 
made available in over 300 Walgreens stores in 180 cities. In recent years, Walgreens has 
partnered with the Centers for Disease Control and Prevention (CDC) and the National Safety 
Council (NSC) to help reduce falls for older people. According to the CDC, falls are the leading 
cause of serious and even fatal injuries among adults aged 65 and over. 

As for educational activities to raise awareness in the communities in which the retailers 
themselves operate, some companies show different types of actions in their 2018 CSR reports, 
from sports to food, from the environment to food waste. 

Finally, Walgreens' experience with Boots Ireland, which participates for the second year 
in "See Change", an alliance of over one hundred organizations that work together, through the 
National Stigma Reduction Partnership, to bring about positive changes in attitudes towards of 
people with mental health difficulties. Stores participate in See Change's “Green Ribbon” 
campaign, which provides customers with over 45,000 green ribbons to promote conversations 
and break down mental health stigma. For this partnership, Boots Ireland wins excellence in 
the Workplace category at the Chambers Ireland 2018 CSR Awards. 

 
3.7 Environmental commitment – Energy saving, emissions, waste and recycling 
To be truly responsible and gain the trust and loyalty of consumers and stakeholders, retailers 
must also preserve the environment around them. Unlike the previous paragraphs, the analysis 
of the 2012 CSR reports on environmental commitment, understood in its broadest sense, shows 
how companies are already particularly active with the various measures taken in the first 
decade of the 21st century.  

Analysis of the 2012 reports shows that companies try to save energy through centralized 
management systems that automatically adjust heating, air conditioning and lighting according 



 52 

 

to needs and monitor consumption, avoiding waste. Another front on which the analyzed 
retailers are committed is the reduction of pollution due to the transport of goods and separate 
waste collection through the installation of recycling areas inside the stores. To understand 
better, let's see individually the Carbon footprint of the retailers analyzed. At Walmart, 
renewable energy projects provide 1.1 billion kilowatt hours (kWh) per year, or about 4% of 
the electricity for the company's buildings globally. The grid provides another 18%, for a total 
of 22% renewable electricity as of 2010. Walmart has 180 renewable energy projects in 
operation or in development and continues to test solar energy, fuel cells, off-site wind projects 
and green energy. Walmart focuses on helping suppliers identify and implement packaging 
solutions to create zero waste and achieve packaging neutrality, where it is recyclable, reusable 
or renewable. By developing a smaller, reusable package, the supplier is able to ship more 
products per truck. The Super Sandwich Bale (SSB) program allows the recycling of cardboard, 
paper, aluminum, plastic bags and other items. Items not suitable for SSB, including wooden, 
plastic and polystyrene pallets, are sent to return centers for reuse or recycling. 

From 2000 to 2012, energy consumption in Kroger stores decreased by 31% thanks to the 
installation of LED lights, motion sensors for switching on the lights and the use of "natural" 
light through a system of skylights. Kroger aims at greater efficiency in transport by reducing 
the so-called "Empty miles" and to eliminate excess waste by increasing recycling efforts. Since 
2009, waste has been reduced by 67.4%. 

Since 2006, in an effort to clean up the community environments where Walgreen stores 
operate, Walgreens has partnered with IMAGINiT Technologies to bring solar power systems 
to two distribution centers and 100 stores. This greatly reduces the amount of electricity 
supplied by external sources. Distribution centers and facilities in California produce 20 to 50 
percent of their electricity from the solar power system. In 2010, Walgreens recycled over 31 
million kilograms of cardboard, which is equivalent to the weight of 2,909 school buses. If all 
of the shrinkage Walgreens recycles were placed in one roll, it would span 30,770 kilometers - 
more than three-quarters worldwide. 

The Home Depot collects and uses recycled materials extensively in its business. It sells 
Energy Star certified products and products that respect environmental sustainability, with the 
Eco options brand. 

Costco in 2007 created the Corporate Sustainability and Energy Group (CSEG) to evaluate, 
develop, implement and report on its environmental management efforts. CSEG's mission is to 
help Costco-branded companies to operate in an environmentally and socially responsible and 
sustainable way, reduce the use of resources and the generation of company waste. Some of the 
highlights and ongoing efforts of the CSEG are as follows: 1) Greenhouse Gas Reduction 
Program. In 2008, Costco completely discontinued the use of hydrochlorofluorocarbon 
refrigerant in refrigeration systems and air conditioning systems. During 2007, Costco 
completes a basic inventory of greenhouse gas emissions that meets the standards set by the 
GHG Corporate Accounting and Reporting Standard. 2) Sustainable construction and 
renewable energy. The Leadership in Energy and Environmental Design (LEED) organization, 
the US energy efficiency and ecological footprint classification system of buildings, has a 
certification program that is nationally accepted as a benchmark for design and the construction 
of ecological buildings. In addition, the tons of waste that warehouses generate each week in 
the form of cardboard, plastic, unusable products and other materials, many of which once used 
are discarded, are now being refurbished into usable products, recycled into biofuels or 
compost, or used as feed. 4) High energy efficiency products and innovative packaging. 
Packaging is also more environmentally sustainable. In collaboration with suppliers, it actively 
pursues opportunities to remove polyvinyl chloride (PVC) plastic from packaging and replace 
it with recycled or recyclable materials. Likewise, changes in the design of innovative 



  53 
 
 

 
 

packaging make it possible to increase the quantity of product on a pallet, resulting in a 
reduction in delivery trucks on the road. 5) Commuting. Costco encourages employees to 
carpool or vanpool whenever possible to reduce energy consumption and reduce emissions to 
the atmosphere.  

The analysis for the 2018 CSR reports follows, for convenience, the same sequence just 
seen. Walmart is the first retailer to announce a scientific goal to reduce greenhouse gases in 
line with the Paris agreement. The goal is an 18% reduction by 2025 (compared to 2015 levels), 
through multiple initiatives. These include increasing the energy efficiency of buildings, with 
the goal of powering 50% of operations with renewable energy by 2025, improving the 
performance of refrigeration systems and maximizing fleet sustainability. As of 2017, it reduces 
emissions by 6.1% compared to 2015 levels. In addition, renewable sources provide 
approximately 28% of global electricity needs; this includes generating over 520 projects in 
eight countries, 18 US states and Puerto Rico. Based on the pipeline of solar and wind projects, 
it plans to supply 35% of its electricity from renewable energy sources by 2020. In addition to 
direct operations, it aims to galvanize transformative action through the “Gigaton” project, a 
global effort that invites suppliers to join Walmart in its commitment to avoid one billion tons 
of emissions in collective value chains by 2030. Launched in 2017, the “Gigaton” project 
engages with suppliers to set goals and pursue initiatives to avoid emissions in any of the six 
areas where there are opportunities to do so: energy use, sustainable agriculture, waste, 
deforestation, packaging and product use. 

Kroger uses the Environmental Protection Agency (EPA) waste management hierarchy to 
guide its work. The goal is to move waste management in the hierarchy as much as possible: 
adopt reduction, reuse and recycling before sending waste to landfill. Tracking, synthesizing 
and analyzing waste management data is critical to making progress on zero waste goals. 
Kroger has joined EPA's nationally recognized “WasteWise” program and uses their reporting 
tool to consistently measure and track progress over time. Kroger focuses on improving energy 
efficiency in supermarkets with the goal of achieving electricity savings of 40% by 2020. In 
2018, Kroger received the "US EPA ENERGY STAR Partner of the Year" award for adopting 
a continuous energy management strategy across the organization's entire portfolio of buildings 
and plants. At the end of 2018, 818 stores are certified as Energy Star buildings. The current 
results are in line with the objectives, as, in 2018 alone, there was an electricity saving of 44.9%. 
This result saves over two billion kWh in stores. In 2018, Kroger launches construction of the 
largest solar power plant ever built to date at its 5,000-square-foot Paramount, California 
distribution center. When fully operational, the array can generate 4.28 million kWh of clean 
energy annually. Collectively, Kroger's solar and wind plants generate over 14.59 million kWh 
of renewable energy in 2018. In addition, it also implements two anaerobic digesters that 
process organic waste and wastewater and produce renewable biogas as a by-product. 

Kroger makes significant progress towards the goal of zero food waste. In 2018, it conducts 
food waste analysis, using the World Resources Institute's Food Loss and Waste Protocol. 
Thanks to dedicated collaborators, they have managed to reduce the overall production of such 
waste, greater diversion from landfills and greater recycling. Walgreens invests over $ 115 
million in energy efficiency programs, including projects in approximately 2,500 stores. 
Walgreens Boots Alliance operations generate nearly 17,000 kWh of electricity through solar 
panels during fiscal 2018, primarily from solar plants in 240 stores and distribution centers. 
Walgreens also involves employees, customers and suppliers in reducing energy. One example 
is Walgreens Boots Alliance's innovative "EnergyCare" program. The program is designed to 
educate employees about energy waste and encourage an energy-conscious culture. The 
program helps reduce emissions by encouraging energy targets, investing and implementing 
energy-efficient technologies and proactive energy supply management, and developing 



 54 

 

renewable energy standards. Walgreens continues to actively pursue the Consumer Goods 
Forum's commitment to the second refrigeration resolution to phase out gases with high global 
warming potential, allowing all new refrigeration plants to use only natural or ultra-low impact 
refrigerants by the end of 2025.  

The Home Depot uses the GHG Corporate Accounting and Reporting Standard protocol, 
which is adopted by more than 90% of Fortune Global 500 companies, to calculate tons of 
greenhouse gas emissions and efforts to reduce them. Continuously review and refine emissions 
measurements to reflect business changes and improvements in data collection and reporting. 
Receives an A rating from Carbon Disclosure Project (CDP), reflecting the high level of action 
on climate change mitigation, adaptation and transparency in 2017. CDP also names The Home 
Depot as an industry leader (Walmart, which is the retailer par excellence, has a score of A). 
THD is committed to reducing carbon dioxide emissions by 2.1% per year to achieve a 
reduction of 39.9% by 2030 and a reduction of 50.4% by 2035. Costco's Business Delivery 
Fleet extends its internal initiative called "Truck of the Future" aimed at maximizing efficiency 
in growing delivery fleets. In 2018, Costco successfully field tested a customized vehicle with 
“Penske Truck Leasing”, which improves payload capacity while reducing weight. Costco 
corporate delivery centers implement procedures to use plug-in ground power, connecting to 
the grid to allow refrigerated trucks to maintain temperature during loading and storage. This 
eliminates the previous practice of running the reefer diesel engine, thereby saving fuel and 
eliminating carbon emissions of more than 70% for every truck using power on the ground. 
Since 2008, Costco has collaborated with APANA to implement an intelligent water 
management system. Costco continues to promote operational efficiency by using this program 
to reduce overall operating costs through the elimination of water waste and the use of sewers. 
Ultimately, this reduces the associated energy and maintenance costs. Using the "APANA" 
program, Costco is able to monitor water use in real time, detect inefficient consumption and 
guide operators to quickly identify and reduce waste. Water management systems are currently 
installed in all warehouses in North America and Japan. Costco plans to expand these systems 
to Australia, Asia and Europe. Costco also uses waste to generate energy. Costco currently has 
46 locations in the United States that send waste to a waste-to-energy facility. This program 
represents $ 43.7 million of post-recycled waste that generates 12,011,368 kWh of renewable 
energy, enough to power 12,534 homes for one month. Much organic waste (inedible food 
waste) is now recycled into usable products, such as organic fertilizers, compost, pet food, 
biofuels and electricity. Additionally, Costco is able to recycle $ 1.7 million worth of scrap 
metal, which has returned to local commodity markets to be transformed into something new. 

4. Conclusions 
The approach to Corporate Social Responsibility has changed considerably over time. Today 
more than ever, many organizations realize that in order to legitimize their work in the market 
it is no longer enough to ensure a return only in terms of performance. Consumers and investors 
are increasingly informed and want companies to take responsibility for the pressure exerted 
on the planet and its population. On the other hand, the growing technological and digital 
innovation that has characterized the last few years, especially environmental, green and clean 
technologies, allow a growing diffusion of sustainable development worldwide. Taking a 
voluntary path towards Corporate Social Responsibility, also considering the growing increase 
in the rules drawn up to protect the environment and workers, can allow companies to be ready 
to face future regulatory tightening and obtain a strong competitive advantage.  

The sample analyzed, composed of the 5 main US retailers allows to define what are the 
CSR actions implemented by some of the largest companies of retail trade in the world. The 



  55 
 
 

 
 

commitment on the social and environmental front of companies considered is aimed at 
producing long-term collective benefits and is not reduced to formal and facade interventions 
adopted in the short term mainly for opportunistic purposes.  

Sometimes companies consider sustainability as a goal to be achieved, but from the results 
of the study, analyzing the different time period 2012-2018, it can be seen that it is not an 
achievable goal, but a prolonged path, during which the company and its stakeholders try to 
improve each other continuously. 

The study shows the main CSR policies adopted from the US leaders in the retail sector, 
and while sometimes results of these policies adoption is tangible, in the majority of times, there 
is a difficulty in measuring results, since typically the return generated by CSR policies is 
reputational and therefore intangible. Hence, it would be relevant to develop a complete CSR 
strategy also to evaluate the perception of its customers. All companies, in interfacing with their 
interlocutors, adopt behaviors that lead stakeholders to formulate a value judgment. It is 
dangerous for a company to believe that its actions do not have an impact on its reputation. 
While in the past, to build trust with consumers it was enough to provide quality products, now 
companies must consider the aspirations of their customers, since issues such as authenticity, 
community building and data security have become fundamental pillars of trust. Facing these 
challenges would ensure consumer trust and therefore the development of a CSR strategy that 
would allow to maintain a prominent position on the business’ reference markets. 

 

References 
1. Anderson, T., Liu, Z., Cruz, J., & Wang, J. (2020). Social and environmental sustainability: 

An empirical analysis of supply chain profitability and the recession. Operations and 
Supply Chain Management, Vol. 13 No. 2, pp. 176 - 193. 

2. Arrigo, E. (2005). Corporate Responsibility and Hypercompetition: The Ikea 
Case. Symphonya. Emerging Issues in Management, (2), 37-57. 

3. Bertazzaghi, E., Guerci, M., & Vinante, M., (2010). La valutazione stakeholder-based della 
formazione continua. Modelli, processi, strumenti, [The stakeholder-based assessment of 
continuing education. Models, processes, tools]. Franco Angeli, Milano. 

4. Carter, C. R., & Jennings, M. M. (2002). Logistics social responsibility: an integrative 
framework. Journal of business logistics, 23(1), 145-180. 

5. Chatzoglou, P., Chatzoudes, D., Amarantou, V., & Aggelidis, V. (2017). Examining the 
antecedents and the effects of CSR implementation: an explanatory study. EuroMed 
Journal of Business, Vol. 12 No. 2, pp. 189-206. 

6. Creswell, J.W., (2013). Qualitative Inquiry and Research Design: Choosing Among Five 
Approaches. Sage Journals, Thousand Oaks, CA. 

7. Elkington, J. (1994). Towards the sustainable corporation: Win-win-win business 
strategies for sustainable development. California Management Review, 36(2), 90-100. 

8. Elkington, J. (2013). Enter the triple bottom line. In The triple bottom line (pp. 23-38). 
Routledge. 

9. Gheribi, E. (2017). The activities of foodservice companies in the area of corporate social 
responsibility–on the Example of International Fast Food Chain. Journal of Positive 
Management, 8(1), 64-77. 

10. Golding, J., Pembrey, M., & Jones, R. (2001). ALSPAC--the Avon Longitudinal Study of 
Parents and Children. I. Study methodology. Paediatric and perinatal epidemiology, 15(1), 
74-87. 



 56 

 

11. Jadhav, A., Orr, S., & Malik, M. (2019). The role of supply chain orientation in achieving 
supply chain sustainability. International Journal of Production Economics, 217, 112-125. 

12. Kopel, M. (2021). CSR leadership, spillovers, and first-mover advantage. Decisions in 
Economics and Finance, 1-17. 

13. Księżak, P. (2016). The Benefits from CSR for a Company and Society. Journal of 
Corporate responsibility and leadership, 3(4), 53-65. 

14. KsiężaK, P., & FischBach, B. (2017). Triple Bottom Line: The Pillars of CSR. Journal of 
corporate responsibility and leadership, 4(3), 95-110. 

15. Maloni, M. J., & Brown, M. E. (2006). Corporate social responsibility in the supply chain: 
an application in the food industry. Journal of business ethics, 68(1), 35-52. 

16. Murmura, F., Bravi, L. (2020). I sistemi di gestione per la qualità, l'ambiente e l'etica. 
Aracne Editrice, Roma. ISBN: 978-88-255-3022-3 

17. Popoli, P. (2011). Linking CSR strategy and brand image: Different approaches in local 
and global markets. Marketing Theory, 11(4), 419-433. 

18. Souza-Monteiro, D., & Hooker, N. (2017). Comparing UK food retailers corporate social 
responsibility strategies. British Food Journal, Vol. 119 No. 3, pp. 658-675. 

19. Zaid, A. A., Jaaron, A. A., & Bon, A. T. (2018). The impact of green human resource 
management and green supply chain management practices on sustainable performance: 
An empirical study. Journal of cleaner production, 204, 965-979. 

20. Musso F., Risso M. (2007). Sistemi di supporto alle decisioni di internazionalizzazione 
commerciale: un modello applicativo per le piccole e medie imprese, in Ferrero G. (ed.), 
Le ICT per la qualificazione delle Piccole Imprese Marchigiane, Carocci, Roma, 205-255. 

21. Druică E., Musso F., Ianole-Călin R. (2020), “Optimism Bias during the Covid-19 
Pandemic: Empirical Evidence from Romania and Italy”, Games, Vol. 11, n. 3, pp. 39-54; 
doi:  10.3390/g11030039. 

22. Musso F. (2013), "Is Industrial Districts Logistics suitable for Industrial Parks?", Acta 
Universitatis Danubius. Œconomica, Vol 9, No 4, pp. 221-233. 

23. Pepe C., Musso F. (1999),  “Imprese distrettuali e rapporto col mercato: potenzialità e limiti 
dei processi di internazionalizzazione del distretto pesarese del mobile”, Atti del 
Convegno: Il futuro dei distretti, Vicenza, 4 giugno.  

24. Angioni M., Musso F. (2020) “New perspectives from technology adoption in senior 
cohousing facilities”, The TQM Journal, Vol. 32, n. 4, pp.  pp. 761-777. doi 10.1108/TQM-
10-2019-0250 

25. Musso, F., Druica, E. (2020) (eds.). Handbook of Research on Retailing Techniques for 
Optimal Consumer Engagement and Experiences (pp. 1-571). Hershey, PA: IGI Global. 
doi:10.4018/978-1-7998-1412-2. 

26. Musso F., Risso M. (2006), “Responsabilità sociale d'impresa nelle filiere internazionali 
della grande distribuzione”, Symphonya: Emerging Issues in Management, n. 1, pp. 91-
107. 

27. Musso F., (2021), “Decision-Making for International Strategies: Perspectives for 
Research”, International Journal of Applied Behavioral Economics (IJABE), Vol. 10(2), 
pp. v-xii. 

28. Musso F. (2021), Strategie di internazionalizzazione e sviluppo dei mercati esteri, Wolters 
Kluwer, Milano. 

29. Musso F. (2004), Le relazioni con i mercati esteri delle imprese produttrici di mobili. 
Sistemi distrettuali e canali distributivi, Edizioni Goliardiche, Trieste.  


	2.  Methodology
	2.1 Sample and data analysis

	3. Analysis of the 2012-2018 CSR report
	3.2 Company - Internal organization
	3.2 Company - Family, social and stakeholder context
	3.3 Products and assortments - Relations with suppliers and degree of control
	3.4 Products and assortments – Consumer protection
	3.5 Products and assortments – Communications policies
	3.6 Social commitment – Charities, community services and educational initiatives
	3.7 Environmental commitment – Energy saving, emissions, waste and recycling

	4. Conclusions
	References