L'Impact de la Norme ISO 26000 sur les Strategies de RSE : Essai de Conceptualisation

2017 ◽  
Vol 4 (1) ◽  
pp. 85-100
Author(s):  
Billel Ferhani
Keyword(s):  
Iso 26000

Understanding ISO 26000

2011 ◽  
Author(s):  
Adrian Henriques
Keyword(s):  
Iso 26000

scholarly journals Hacia una definición latinoamericana de Responsabilidad Social Universitaria. Aproximación a las preferencias conceptuales de los universitarios

2018 ◽  
Vol 22 (1) ◽  
Author(s):  
François Vallaeys ◽  
Juliana Álvarez Rodríguez
Keyword(s):  
Iso 26000

La Responsabilidad Social Universitaria (RSU) es una nueva política de gestión universitaria que redefine la tradicional extensión y proyección social solidaria, introduciendo un enfoque global de cuidado de los impactos administrativos y académicos en todos los procesos de la universidad. Exige ser asumida por todos los miembros de la universidad transversalmente en sus actividades, siendo imprescindible que ellos entiendan de qué se trata y estén dispuestos a la corresponsabilidad en sus funciones laborales rutinarias. Este estudio busca responder a la pregunta: ¿Cuánto han avanzado los universitarios latinoamericanos en la comprensión de este nuevo paradigma? La investigación es de corte cuantitativo, exploratorio y muestreo por conveniencia a través de una encuesta aplicada a 740 actores universitarios (alumnos, profesores, administrativos y directivos) de 17 universidades en siete países latinoamericanos, donde se analiza cómo los actores universitarios conciben la RSU, seleccionando una de cinco definiciones propuestas. Los resultados marcan varias tendencias: primero, el enfoque estrictamente asistencial ha disminuido de la mente de los universitarios; segundo, las preferencias apuntan a la perspectiva de participación en el desarrollo local, regional y nacional junto con otros actores del entorno y al enfoque de la guía ISO 26000, que define la responsabilidad social como gestión de los impactos organizacionales. Se concluye que este concepto de gestión de impactos ha empezado a penetrar en la mente de la comunidad universitaria, y que se está superando la visión reductora del compromiso social universitario asumido solamente desde la extensión voluntaria, fuera de la formación curricular y la investigación. Se Propone construir una definición latinoamericana de RSU basada en la participación en el desarrollo territorial y la gestión de impactos administrativos y académicos.

Differences in implementing corporate social responsibility through SA8000 and ISO 26000 standards

2017 ◽  
Vol 28 (4) ◽  
pp. 438-457 ◽  
Author(s):  
Andrea Chiarini ◽  
Emidia Vagnoni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Manufacturing Companies ◽  
Content Type ◽  
Iso 26000 ◽  
Pros And Cons ◽  
Corporate Social ◽  
First Time ◽  
Financial Issues ◽  
Practical Implications

Purpose There are different ways of implementing a corporate social responsibility (CSR) system. One interesting way of implementing a CSR system is based on standards such as SA8000 and ISO 26000. The purpose of this paper is to investigate the differences brought by the two standards in European manufacturing in CSR implementation using a survey. Design/methodology/approach Eight hypotheses were derived from an analysis of the implementation pattern for a CSR management system revealed from a review of the literature as well as from the actual two investigated standards. A questionnaire based on these hypotheses was administered to the CSR managers of 326 European manufacturing companies. A χ2 and Cramer’s V-tests were used to validate the results. The CSR managers also added comments to their responses. The qualitative results gathered from the respondents’ comments helped the authors’ to better understand the quantitative data. Findings The results showed differences in how the standards affect strategies, economic and financial issues, stakeholders involved, environmental management, customer and market issues, supply chain management and CSR key performance indicators. The results indicated that it is not clear how production and technical departments can be involved in and committed to such standards or, in general, to a CSR system. Research limitations/implications The research is based on a sample of European manufacturing managers and limited to the implementation of two specific CSR standards. Practical implications The differences between the standards should be interesting to practitioners who are thinking of implementing a CSR system in a manufacturing context and weighing the pros and cons of each standard. Originality/value This research analyses, for the first time, the differences in CSR implementation brought by SA8000 and ISO 26000 in manufacturing and, in particular, in production and technical departments.

scholarly journals Incorporación de la ISO 26000, sobre organizaciones empresariales, en la legislación colombiana

Ánfora ◽  
2016 ◽  
Vol 22 (39) ◽  
pp. 147-168
Author(s):  
Juan Pablo Martínez Arango ◽  
León Sigifredo Ciro Ríos
Keyword(s):  
Iso 26000

Objetivo: determinar el nivel de incorporación de la norma ISO 26000 en las organizaciones empresariales, según las leyes colombianas.Metodología: se realizó un análisis documental a cerca de 8.000 leyes colombianas relacionadas con cuatro categorías: Organizacional, Social, Ambiental y Operacional, las cuales se derivaron de los siete temas y 38 subtemas que componen la Norma Guía ISO 26000 de Responsabilidad Social. El alcance descriptivo de la realidad legislativa colombiana, focalizada en las cuatro categorías de análisis mencionadas, fue posible tras el diligenciamiento de una matriz en la cual se condensan los hallazgos de esta investigación.Resultados: se estableció un nivel del 58% de incorporación de las organizaciones empresariales privadas. El estudio también evidenció un componente diferenciador de las organizaciones empresariales de capital público, las llamadas Empresas Industriales y Comerciales del Estado -EICE´s-, ya que en ellas se halló un nivel de incorporación del 83%.Conclusiones: la diferencia entre los dos tipos de organizaciones (empresariales privadas y empresariales de capital público) radica en que en las EICE´s es obligatoria la rendición pública de cuentas y todos los demás elementos de la categoría Organizacional, lo que no pasa en las privadas. También se concluye que en ambos tipos de empresas los aspectos ambientales, de derechos laborales y derechos de los consumidores están incorporados en su totalidad.

scholarly journals Business Responsibility Reports- A Case Study of ITC Ltd.

2017 ◽  
Vol 6 (2) ◽  
pp. 306
Author(s):  
Ankita Kashyap
Keyword(s):  
Social Responsibility ◽  
Consumer Satisfaction ◽  
Social Economic ◽  
Annual Reports ◽  
Customer Engagement ◽  
Un Global Compact ◽  
Iso 26000 ◽  
Reporting Practices ◽  
Corporate Social ◽  
Voluntary Guidelines

<div><p><em>The paper focuses on the various National/ international guidelines that exist globally on Corporate Social Responsible Behaviour. These guidelines include National Voluntary Guidelines on Social, Economic and Environmental Responsibility (NVGs), ISO 26000, GRI G3.1 Sustainability Guidelines, AccountAbility’s AA 1000 Standards and UN Global Compact. The author has tried to compare the above mentioned guidelines in order to find out the additional elements that should be included in Business Responsibility Reports to make disclosures and reporting on CSR more comprehensive.</em></p><p><em>The Business Responsibility Report of ITC Ltd. is studied and analyzed to find out the missing elements in its disclosures. The study specifically analyses the disclosures made by the company with respect to Principle 2, 4 and 9 of National Voluntary Guidelines. I have tried to analyse the disclosure made by the company on the basis of these five parameters 1) Disaggregated information 2) Sustainability quantification 3) Stakeholder engagement 4) customer engagement and 5) Consumer satisfaction.</em></p><p><em>This paper tries to find out the quality of disclosures made by ITC Ltd. in its BRR with respect to social, economic and environmental responsibilities. The main aim of the paper is to analyze the effect of social responsibility practices on different stakeholders. Does the BRR submitted by the companies as part of their Annual Reports really lead to value creation for the stakeholders? Or the reports try to create only a façade of their social responsibility practices to deceive the stakeholders? We try to lift this veil behind their reporting practices to find out their actual social behavior.</em></p></div>

scholarly journals Responsabilidad social empresarial en el sector minero de Colombia

2014 ◽  
Vol 13 (2) ◽  
pp. 55-70
Author(s):  
Jonathan Armando Bosigas Malagón ◽  
Jenny Edith Parada Camargo
Keyword(s):  
Community Development ◽  
Social Responsibility ◽  
Careful Analysis ◽  
Mining Sector ◽  
Iso 26000 ◽  
Labor Practices ◽  
Derechos Humanos ◽  
Business Cases ◽  
Corporate Social ◽  
Sobre Todo

El presente estudio tiene como propósito principal, la realización de un análisis de responsabilidad social empresarial en el sector minero en Colombia, a través del análisis juicioso de la realidad de casos empresariales del sector, en donde se evidencie la actualidad acerca de dicha temática. Las empresas estudiadas son: Cerrejón, Cerro Matoso, Drummond Company y Mineros S. A, se revisan las siete materias de la norma ISO 26000: Gobernanza, Derechos Humanos, Prácticas Laborales, Medio ambiente, Practicas justas de operación, Asuntos de los consumidores, Participación activa y desarrollo de la comunidad. Al final se concluye la enorme necesidad de seguir aplicando procesos de Responsabilidad Social Empresarial, sobre todo en estos países en donde observamos altos niveles de ilegalidad, corrupción, irrespeto al medio ambiente y múltiples conflictos de intereses.PALABRAS CLAVEResponsabilidad Social Empresarial, ISO, Sector Minero, Sostenibilidad,Stakeholders. ABSTRACTThis study’s main purpose, an analysis of corporate social responsibility in the mining sector in Colombia, through careful analysis of the reality of business cases sector, where is evidenced today about this topic. The companies studied are: Cerrejón, Cerro Matoso, Drummond Company and Mineros S. A, are reviewed seven areas of ISO 26000: Governance, Human Rights, Labor Practices, Environment, fair operating practices, consumer affairs, active participation and community development. Finally we conclude the enormous need for continuing CSR processes, especially in those countries where we observed high levels of illegality,corruption, disrespect for the environment and multiple conflicts of interest.KEY WORDSCorporate Social Responsibility, ISO, mining sector, sustainability, stakeholders. 

scholarly journals Certification of Corporate Social Responsibility in the Czech Republic

2013 ◽  
Vol 61 (7) ◽  
pp. 1933-1940 ◽  
Author(s):  
Eva Abramuszkinová Pavlíková ◽  
Ivana Kuřítková
Keyword(s):  
Corporate Social Responsibility ◽  
Czech Republic ◽  
Social Responsibility ◽  
Iso 14001 ◽  
Economic Activities ◽  
The Czech Republic ◽  
Iso 26000 ◽  
Csr Strategies ◽  
National Quality ◽  
Corporate Social

Corporate social responsibility is in the focus of many companies in recent years. It becomes a way of sustainability for many companies on the market. It expresses a voluntary commitment of companies to behave responsibly to their surroundings within three pillars: economic, social and environmental one. The issue of social responsibility is developing in many European countries and European Commission is aiming at support for national CSR strategies. There are countries with highly developed CSR, on the other hand there are countries, such as the Czech Republic, where a public policy is being reformed, including discussions about CSR. This paper supports the idea that states should encourage social responsibility, as it allows businesses to become sustainable which leads to the stability of the economy. CSR activities can be focused on philanthropy, the care of the employees, the environment and transparency of economic activities. The process of CSR certification is important in the development of CSR in the Czech Republic. It allows companies to demonstrate their activities and visible achievements in this field. This paper describes the most popular types of certifications that are used in the Czech Republic and standards that do not have certification purposes, but they are very important. These are standards SA 8000, ISO 26000, ISO 9001, ISO 9004, ISO 9000, ISO 14001, ISO 14004, OHSAS 18001, IQNet SR 10 and the National Quality Policy.

scholarly journals ESTILOS DE APRENDIZAJE ÉTICO - SOSTENIBLE DEL CONTADOR PÚBLICO

2018 ◽  
Vol 9 ◽  
pp. 13-41
Author(s):  
FEIBERT GUZMAN ◽  
◽  
LINA MAYA ◽  
LUIS PEREZ ◽  
MARIO FLOREZ
Keyword(s):  
Emotional Intelligence ◽  
Learning Styles ◽  
Iso 26000 ◽  
Teacher Student ◽  
Self Knowledge ◽  
Object Of Study ◽  
Teaching Learning ◽  
Corporate Social ◽  
And Behavior ◽  
The Impact

This paper, show the impact that the use of the Ethical-Sustainable reference framework (emphasis on Corporate Social Responsibility- ISO 26000) and behavior with social and ethical responsibility of the population has on the teaching-learning process, object of study. Methodologically and with the support of the multivariable statistical method, teacher-student learning styles are validated in terms of emotional intelligence, developing critical thinking that potentializes autonomous and collaborative learning, with the aim of transcending knowledge under the framework of integration of sustainability and ethics in professional practice. Finally, the measurement indicators are obtained through empirical evidence with several structured questionnaires that measure the factors of the learning styles, based on the emotional intelligence, which are reflected in the self-knowledge and behavior of the students, under a framework of ethical- sustainable reference.

scholarly journals REGULASI TANGGUNG JAWAB SOSIAL PERUSAHAAN DI INDONESIA

2020 ◽  
Vol 10 (2) ◽  
Author(s):  
Erna Amalia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Iso 26000 ◽  
Corporate Social

Landasan pemikiran diaturnya Tanggung Jawab Sosial Perusahaan atau Corporate Social Responsibility (CSR) bertujuan untuk mewujudkan pembangunan ekonomi berkelanjutan guna meningkatkan kualitas kehidupan dan lingkungan yang bermanfaat bagi perusahaan itu sendiri, komunitas setempat dan masyarakat pada umumnya. Pemerintah telah mengeluarkan kebijakan mengenai CSR yang terdapat pada beberapa peraturan perundang-undangan yaitu Undang-undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas, Undang-undang Nomor 25 tahun 2007 tentang Penanaman Modal, Undang-undang Nomor 19 Tahun 2003 tentang Badan Usaha Milik Negara, Undang-undang Nomor 32 Tahun 2009 tentang Pengelolaan Lingkungan Hidup, Undang-undang Nomor 4 Tahun 2009 tentang Pertambangan Mineral dan Batubara. Sedangkan untuk pedoman pelaksanaannya perusahaan dapat merujuk pada ISO 26000 Guidance Standard on Social Responsibility yang menyediakan standar pedoman yang bersifat sukarela mengenai tanggung jawab sosial suatu institusi yang mencakup semua sektor, badan publik atau badan privat baik di Negara berkembang maupun Negara maju. Penelitian ini dilakukan untuk mengetahui bagaimana kebijakan pemerintah dalam mengatur tentang CSR. Penelitian yang dilakukan pada karya tulis ini adalah deskriptif analitis dengan pendekatan yang dipakai yaitu normatif yuridis yang mengacu pada peraturan perundang-undangan yang mengatur tentang CSR.

Sign in / Sign up

Export Citation Format

Share Document