Linking two business buzz-words like this can be seen as an innovation in itself in the
Schumpeterian definition of an innovation as ‘a new combination’.
When I am looking at organizations I see that most of them want to survive. To do so they supply
something valuable to customers who are paying a price for the combination of product and
service the organization offers them. To this end organizations manage a ‘primary process’,
which is usually part of a supply chain in which other organizations participate. Their offer will
however not remain attractive forever; it is hard to find an organization that supplies exactly the
same products & services, produced in the same way as it did, let’s say, five to ten years ago. So
there must be another process which is responsible for changing the organization, its products,
services, structure, HRM-procedures, processes, etcetera and adapt these to the changed needs
and wants. This auto-transformation process of an organization is usually labelled the ‘innovation
process’. After this brief but broad definition of innovation I can now turn to the six different
combinations of innovation and CSR I found.

Content
CONTENT ............................................................................................... 4
NIBUD ..................................................................................................... 6
CHAPTER 1 INTRODUCTION ................................................................. 7
1.1 WHAT ARE STANDARD BUDGETS USED FOR? ......................................... 7
1.2 HOW ARE STANDARD BUDGETS CONSTRUCTED? .................................... 8
1.3 HOW ARE STANDARD BUDGETS DISSEMINATED? .................................... 8
CHAPTER 2 THE DESIGN OF STANDARD BUDGETS ........................ 10
2.1 DEFINITION ..................................................................................... 10
2.2 STARTING POINT: EXAMPLES FOR CONSUMERS .................................... 12
2.3 POLITICAL IMPLICATIONS .................................................................. 15
2.4 STANDARD BUDGETS FOR HIGHER INCOME LEVELS ............................... 16
2.5 BALANCING THE BUDGET .................................................................. 18
2.6 CLASSIFICATION OF THE EXPENDITURES ............................................. 20
2.7 PRICING ......................................................................................... 22
2.8 GROUPING THE HOUSEHOLDS............................................................ 22
2.9 LOCAL AND REGIONAL STANDARD BUDGETS ........................................ 24
2. 10 UPDATING OF THE STANDARD BUDGETS ........................................... 25
CHAPTER 3 THE CONTRUCTION OF STANDARD BUDGETS ............ 26
3.1 SPENDING CATEGORIES .................................................................... 26
3.2 COST-BEARERS ............................................................................... 27
3.3 THE ROLE OF INCOME ....................................................................... 27
3.4 GROSS OR NET INCOME? .................................................................. 28
3.5 UNIVARIATE ANALYSES ..................................................................... 28
3.6 MULTIVARIATE ANALYSES ................................................................. 29
3.7 EXPERIENCE OF COUNSELORS AND EXPERTS ...................................... 31
3.8 PRICES........................................................................................... 32
CHAPTER 4 THE APPLICATION OF STANDARD BUDGETS .............. 33
4.1 INFORMATION .................................................................................. 33
4.2 PURCHASING POWER CALCULATIONS.................................................. 34
4.3 POVERTY LINES ............................................................................... 35

4.4 CREDIT SCORES, RENT NORMS .......................................................... 36
4.5 LIFE TIME EXPENDITURE PATTERNS / SIMULATING THE FUTURE .............. 38
4.6 COMMERCIALIZATION ....................................................................... 39
ANNEX 1 THE EUROSTAT HOUSEHOLD EXPENDITURE CLASSIFICATION IN 4 DIGITS. ............................................................ 40
ANNEX 2: THE EXTENDED NIBUD CLASSIFICATION ........................ 44
ANNEX 3: DISTRIBUTION CODES FOR THE CALCULATION OF THE COSTS OF CHILDREN. ........................................................................ 46
ANNEX 4: LOAN-TO-INCOME RATIOS FOR MORTGAGES 2008 ....... 48
ANNEX 5: SHORT OVERVIEW OF THE COST-BEARERS OF NIBUD . 51