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How can NPO-business collaboration in the context of corporate social responsibility (CSR) be improved by shifting the focus that has traditionally been on the part of companies to an increasing consideration of the position of NPOs? In spite of a strong emergence of CSR in Austrian business, the perspective of NPOs still tends to be neglected in daily CSR practices, even though the strategic nature of NPO-business collaboration increasingly relies on their expertise and skills. This paper revolves around the expectations of NPOs from the profit-sector for effective and respectable CSR initiatives, a discussion of social awareness versus economic benefits, as well as companies´ and NPOs´ rationales, motivations, functions and experiences in joint CSR initiatives. Empirical data provided by five major social NPOs in Austria lead to an identification of success factors for effective NPO- business collaboration, as well as their positive impacts. Based on an analysis of the current state of CSR and a future outlook, areas of development potential as well as risk factors are examined and provide a basis for fostering CSR engagement.

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Mag. Anita Dall, MBA: Academic Studies in English and Spanish Philology at the University of Vienna. Master of Business Administration at the Danube University Krems. Instructor of English and Spanish. Program Officer for the Fulbright Commission, Vienna.

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