Corporate Social Responsibility and Its Discontents: Contradictions in ISO 26000: 2010

2014 ◽  
Author(s):  
Laurence A Jarvik
2017 ◽  
Vol 28 (4) ◽  
pp. 438-457 ◽  
Author(s):  
Andrea Chiarini ◽  
Emidia Vagnoni

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.


Author(s):  
Eva Abramuszkinová Pavlíková ◽  
Ivana Kuřítková

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.


2020 ◽  
Vol 10 (2) ◽  
Author(s):  
Erna Amalia

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.


Author(s):  
Alejandra Ballesteros Aureoles ◽  
Diana Acevedo Arcos ◽  
María Esther Zavala Ramírez ◽  
Karla Marlem Zavala Arenas

El propósito de este artículo es conocer cuál es la opinión de los empresarios dueños de empresas micro y pequeñas que se ubican en el Municipio de Nezahualcóyotl del Estado de México respecto al tema de principios y asuntos de la Norma Internacional ISO26000, en materia de Responsabilidad Social Empresarial. En la revisión de la literatura, se recoge información directa de las diferentes publicaciones que genera el mismo Organismo Internacional de Normalización o Estandarización, respecto a conocer cómo fue construida esta norma, sus principales definiciones, los principios, asuntos y materias en las cuales se fundamenta. Respecto a la metodología, se usó un método cuantitativo, el diseño es transversal de tipo correlacional-causal. El instrumento validado y aplicado está conformado por 219 ítems. El diseño del cuestionario muestra siete partes, únicamente se trabajó con la quinta parte, específicamente con las preguntas 36 y 37. (Aguilar, O. C., Posada, R., & Peña, N. B., 2017). Los principales resultados es que los micro y pequeños empresarios consideran fundamental que esta norma sea implementada y las materias que abarca son adecuadas para sus empresas. AbstractThe purpose of this article is to know what is the opinion of entrepreneurs who own micro and small companies that are located in the Municipality of Nezahualcóyotl of Estado de México regarding the subject of principles and matters of the International Standard ISO26000, on the subject of Corporate Social Responsibility. In the literature review, direct information is collected from the different publications generated by the same International Standardizing or Standardization Agency, regarding how this standard was constructed, its main definitions, the principles, issues and matters on which it is based. Regarding the methodology, a quantitative method was used, the design is cross-cutting of the corelational-causal type. The validated and applied instrument consists of 219 items. The design of the questionnaire shows seven parts, only one-fifth was worked, specifically with questions 36 and 37. (Aguilar, O.C., Posada, R., & Peña, N. B., 2017). The main results are that micro and small entrepreneurs consider it essential that this standard be implemented and the subjects it covers are appropriate for their companies. 


2017 ◽  
Vol 28 (3) ◽  
pp. 45-52 ◽  
Author(s):  
Anna Wolak-Tuzimek ◽  
Joanna Tarnawska ◽  
Marek Chmiel

AbstractAreas of Corporate Social Responsibility (CSR) have been defined in ISO 26000. Guidelines of the International Standardisation Organisation distinguish seven areas: corporate governance, human rights, labour practices, natural environment, fair operating practices, consumer issues, social commitment and development of local communities. This article presents good practices implemented by enterprises in the individual areas, in particular, actions in the area of the natural environment. Two research hypotheses are posited concerning the rate of implementing good CSR practices and the number of actions in the natural environment area. National Responsible Business Forum research and a survey of a group of enterprises in the Mazovian region, conducted by the authors in 2014–2016, served to verify the hypotheses. The results imply that the number of good practices realised in CSR areas tends to grow. In addition, actions in the area of the natural environment rank third with regard to good practices implemented.


2014 ◽  
Vol 10 (3) ◽  
pp. 455-479 ◽  
Author(s):  
Changiz Valmohammadi

Purpose – This study aims to provide reliable and valid constructs of corporate social responsibility (CSR) and a measurement instrument in the context of Iranian organizations based on the seven core subjects of International Organization for Standardization (ISO) 26000 standard. It also examines the effects of these seven CSR criteria, namely, organizational governance, human rights, labor practices, the environment, fair operating practices, consumer issues and community involvement, and development on the organizational performance of Iranian organizations. Design/methodology/approach – Through an extensive study of literature review, the related items of these core subjects were identified. Data for the study were collected from 207 Iranian manufacturing and service firms. The research model was tested using structural equation modeling. Findings – Statistical analysis revealed that a number of significant relationships between CSR practices and organizational performance of Iranian organizations. The result found that community involvement and development plays an important role in enhancing organizational performance of organizations. Research limitations/implications – First, the time sequence of the association between the variables could not be concluded, given that cross-sectional data were used. A future study is suggested to conduct a longitudinal research design to present the evidence of causation which cannot be achieved through cross-sectional designs. Second, this study was limited to Iran. Hence, the findings and conclusions drawn from this research are representative of the Iranian context only. Hence, final results should be considered with caution. Practical implications – This study offers a number of implications for Iranian managers and policy-makers. First, this study identified that there is a relationship between CSR practices based on the seven core subjects of ISO 26000 and firm performance in the context of Iran. Second, the instrument developed, in this research, will be very useful to policy-makers in various industries of Iran as a tool for evaluating the effectiveness of their current CSR practices and initiatives. Third, decision-makers can also prioritize the CSR practices on which their firms should focus to improve their organizational performance. Originality/value – The novelty of this research is to determine the related items of the core subjects of ISO 26000 as the main factors and offer an instrument to measure the effects of various CSR practices on organizational performance of Iranian firms in the context of Iran.


2017 ◽  
Vol 21 (5) ◽  
pp. 59-74
Author(s):  
Magdalena Zwierzchowska

The paper presents benefits resulting from the implementation of the Corporate Social Responsibility by observing guidelines included in ISO 26000:2010 standard according to the studies carried out by the Association Responsible Business Forum and KPMG an audit and advisory company. We presented the methodology of the studies undertaken by the organization mentioned above which analyzed the condition of the CSR in Poland. The same studies are carried out every year and special reports are drawn up based on their results which are described in detail together with a commentary comparing the current state of affairs with the previous year. The results of these measurements allow to check whether the CSR idea becomes more popular and more frequently applied and whether it brings measurable benefits both to the companies and their surroundings.


2016 ◽  
Vol 11 (1) ◽  
pp. 73-79 ◽  
Author(s):  
Mihaela Herciu

AbstractISO 26000 represents a guidance on corporate social responsibility and it is, at the present time, one of the most important document on CSR in the world. Without being mandatory or regulated, ISO 26000 is focus on seven core subjects that have to be approached synergistic – governance, human right, labor, environment, business practices, consumer, and community – in order to achieve its goal. The present paper intends to present and analyze the seven core subjects of ISO 26000 from tow perspectives: by emphasizing the benefits of implementing the standard into the business strategy and by revealing the correlation between corporate social responsibility and sustainable development.


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