ISO 26000 Research Papers - Academia.edu (original) (raw)

Corporate Volunteering (CV) is a phenomenon that emerged in the second half of the 20th century and began to grow and globalize at the beginning of the 21st century. Th ere seems to be a consensus that the recent growth of Corporate Volunteering is related to the development and growing legitimacy of the concept of Corporate Social Responsibility (CSR). Nevertheless, the theoretical discussion on how the two concepts
(Corporate Volunteering and Corporate Social Responsibility) are related is just beginning, while empirical
research on how this relationship operates in corporate practice is still incipient. Th is paper presents preliminary results of a research on this subject carried out in Uruguay in 2016. Th is is a statistical study
that analyses the relationship between the application of corporate volunteering activities and the incorporation of a CSR approach to the management of companies. Th e incorporation of both types of practices is measured by a self-assessment questionnaire that includes 81 indicators (using a Likert scale to assess them), which were designed based on ISO 26000 Guidance of Social Responsibility1. Th e questionnaire was administered to 96 companies, using a comparative analysis between those that practice Corporate Volunteering
and those which do not. Th e results obtained allow us to support the hypothesis that the application of Corporate Volunteering is positively associated with the incorporation of CSR when managing the
relationship between the company and its employees and also with the community. Moreover, these results contribute to a better understanding on how both concepts are related.

- by
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- ISO 26000, Corporate Social Responsability, Corporate Volunteering, Employee Volunteering

La investigación aquí tratada corresponde a un estudio cualitativo aplicado a nivel empresarial en la capital del Caquetá para establecer una línea base de Responsabilidad Social Empresarial (RSE) a la luz de la norma ISO 26000, Guía sobre responsabilidad social. Esta guía, aplicable a todo tipo de organización, orienta sobre cómo integrar el comportamiento socialmente responsable, dentro de las estrategias, sistemas y procesos institucionales, a través del desarrollo de principios y materias fundamentales de RSE. Fueron estos los principales aspectos a evaluar en una muestra de 37 organizaciones del sector productivo de Florencia, mediante encuestas realizadas a gerentes y directivos, así como por medio de la observación de evidencias de gestión. El estudio, que siguió la metodología planteada por Medianero Burga (2011) para la realización de una línea de base, identificó prácticas de RSE emprendidas por las organizaciones y estableció el nivel de desarrollo de dichas acciones. Los resultados obtenidos dejan ver que, a pesar de un evidente interés por parte de los directivos de las empresas, el desarrollo de la RSE en Florencia es incipiente, pues se limita a acciones que nacen de la obligatoriedad de la ley o, en el mejor de los casos, hacen parte de las mismas estrategias de las empresas.

- by Revista SIGNOS
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- ISO 26000, Responsabilidad Social, Estudio De Linea Base

Purpose: – The purpose of this paper is to explore how ISO 26000 inter-marries with millennium development goals (MDGs) with a view to demonstrate and recommend how businesses can successfully use this intermarriage to solve society problems.
Design/methodology/approach: – Case methodology was used to investigate how a company can use the social responsibility standard, ISO 26000, to guide its corporate social responsibility (CSR) aimed at contributing to MDGs. The paper focussed on the CSR dimension of community involvement and development (CI&D) interventions in health-related MDGs (4, 5 and 6). Data collection was by semi-structured interviews with CSR managers of the studied company, plus non-participant observation of CSR activities and projects. In order to develop a framework within which the collected data could be analyzed, the authors employed pattern-matching, explanation building and time series analysis. For generalization purposes of findings, the authors were guided by the “adaptive theory approach.”
Findings: – The intermarriage is much revealed in health and wellness. This intermarriage also reveals cross-cutting issues which support universal access to health care and prevent illnesses. Lastly, the intermarriage is symbiotic in nature, that is, MDGs contribute what to achieve while ISO 26000 contributes how to achieve.
Research limitations/implications: – The case study (Uganda Baati Ltd, - UBL) that informed this research is a subsidiary company of a multinational, SAFAL Group. This provided an indication that global or trans-national forces drive CSR/CI&D at UBL. Thus, the findings may not fit directly with a company that has a local/national focus of its CSR/CI&D.
Practical implications: – The paper presents guidelines to use and localize this intermarriage so as to focus CSR on global socio-economic development priorities, identify strategic stakeholders, and pathways to solutions for complex CI&D issues.
Originality/value: – This research advances the Post-2015 MDG Development Agenda suggested during the United Nations MDG Summit in 2010 which called for academic contributions on how MDGs can be realized even after 2015.

- by Marvin Cedric and +3
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- Corporate Social Responsibility, Millenium Development Goals, ISO 26000, CSR in MNCs
- by Vincent Leroux Lefebvre
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- ISO 26000, RSE et développement durable

Après un long périple de débats à partir de 2005 au sein de l'ISo les deux camps anglo-saxons et francophones sont parvenus au référentiel ISO 26000 non certifiant en 2010. Les organisations marocaines en général méconnaissent un tel... more

- by Hicham Attouch and +1
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- ISO 26000, Maroc, RSO

تتنوع المعايير الدولية و الوطنية الصادرة عن جهات التقييس الرسمية وغير الرسمية، كما تتنوع أيضا مؤشرات الأداء لمختلف أنواع المكتبات والتي تساعدها في قياس أدائها ومن ثم تقييمه، وتغطي المعايير الدولية مختلف جوانب المكتبات إنشائها واختيار موقعها، مرورا بمواصفات المبنى، والأثاث، والأجهزة، والحفظ والصيانة، وبناء المقتنيات وتقييم خدماتها بشكلها الورقي و الاليكتروني، وأخيرا قياس تأثيرها على الأفراد والمجتمعات، إلى جانب
قياس تأثيرها الاقتصادي بما تحققه من عائد على الاقتصاد الوطني.
ولعل من أبرز المعايير الدولية التي تغطي الجوانب السابقة:
المواصفة ISOTR11219
الخاصة بالشروط الواجب توافرها في المبنى
ISO11620
الخاصة بمؤشرات أداء المكتبات، فالمواصفة
ISO16439
الخاصة بقياس العائد من المكتبة...الخ

- by Osama Gharieb
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- ISO 14001, ISO 26000, ISO 9001, iso 11219

Dans les années 1970, l'internationalisation des entreprises a pris de l'ampleur, de même que leur recours à la sous-traitance dans des pays où une réglementation sociale n'était pas bien définie. Cette double évolution a amené les organisations internationales (OCDE, OIT, ONU, ISO, etc.) à arrêter un certain nombre de règles, non contraignantes, définissant les droits sociaux et environnementaux fondamentaux que les multinationales doivent respecter. Par ailleurs, des outils de reporting sociétal se mettent en place pour rendre compte des performances des entreprises en matière de RSE (Combemale & Igalens, 2012). L'objectif de cet article est de passer en revue les principaux référentiels internationaux de la RSE.
Mots-Clefs : RSE, principes OCDE, OIT, ONU, Équateur, pacte mondial, GRI, ISO 26000.

- by Hassane AMAAZOUL
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- ISO 26000, RSE, ONU, GRI
- by Angélica Tovar
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- ISO 26000

A review of current literature on sustainability standards reveals a significant gap between their adoption and the implementation of sustainability into every level of the organisation. In this paper, it is argued that in order to overcome this challenge, an appropriate model of an organisation is needed. The Viable System Model (VSM) is proposed as such a model and, in order to illustrate this argument, it is used to interpret the ISO 26000 standard on Social Responsibility (SR). First, the VSM theory is introduced and presented by modelling the hypothetical company Widget Co. Then, the clauses of ISO 26000 are mapped on the Widget Co. model, together with detailed descriptions and examples on the organisational and managerial implications of its adopting the standard's guidelines. The result is the identification of generic SR functions that need to be performed by the various organisational governance systems, as well as their dynamic interrelations, thus clarifying implementation issues. Moreover, by identifying different SR management layers, VSM is suggested as a way forward to develop an integration model for SR issues and respective sustainability tools. Finally, a discussion is given on the implications of using this approach to integrate sustainability standards and the way this research contributes to recent developments in sustainability research.

La responsabilité sociétale des organisations renferme deux réalités complémentaires. Pour la société, c'est l'adhésion de toute organisation à l'effort national de développement durable. Pour l'organisation, c'est l'expression de la recherche d'une performance globale grâce au retour sur investissement particulièrement dans l'économique, le social et l'environnemental. L'ISO 26000 a pour objectif fondamental de concevoir et instaurer, mondialement et collectivement, un nouveau modèle de développement socio-économiquement durable Dans notre communication, nous essayerons au même temps d'approcher les différentes représentations de la RSO et d'apporter des éclairages empiriques sur l'adoption et la mise en oeuvre de celle-ci par les organisations marocaines en relation avec le guide de l'ISO26000. Certes, les organisations certifiées par des normes de management (ISO 9000) ou environnementales (14000) ou sociales (OHSAS 18001 ou SA8000), etc. appliquent sans doute l'ISO26000 partiellement; mais notre analyse exploratoire montre que celles qui sont les plus proches de ce référentiel et qui sont une minorité (82 organisations) sont celles qui ont adhéré au label RSE-CGEM ou au Global Compact-UN. Aussi, à partir d'une enquête exploratoire, le benchmarking que nous avons fait entre 5 entreprises labélisées RSE-CGEM et 8 organisations non labélisés d'un échantillon témoin montre que certaines pratiques RSO exigent l'engagement dans cette démarche. Malgré ceci certaines pratiques RSO apparaissent chez quelques organisations qui ne sont pas explicitement engagées dans une démarche RSO.

- by Hicham Attouch
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- Corporate Social Responsibility, ISO 26000

تعاني المكتبات العامة من بعض المشكلات تتعلق بكفاية عددها، وطرق وأماكن إنشاءها، وإدارتها وقياس نتائجها، لذا فإن المعايير العالمية التي تصدر عن جهات التقييس الدولية، تعد أساسا علميا راسخا للنهوض بالمكتبات العامة ؛ بما تحمله في طياتها من هندرة لكثير من العمليات التي تقع داخل تلك المكتبات، حيث تهدف (الهندرة) إلى إعادة التصميم الجذري والسريع للعمليات الإدارية الإستراتيجية وذات القيمة المضافة المتحققة؛ وذلك بهدف تحقيق طموحات عالية من الأهداف التنظيمية، ونحن إذا أمعنا النظر لوجدنا أن المعايير العالمية تشمل كل مراحل المكتبة منذ طرح السؤال الأول : كم مكتبة عامة يجب أن يتم إنشاؤها لملائمة عدد السكان؟ مرورا بفكرة الإنشاء و اختيار الموقع حتى تشييد المبنى وفق مواصفات خاصة، ثم التأثيث وتوفير الأجهزة الخاصة بالعاملين وخدمات المستفيدين، وبناء مقتنيات المكتبة، فتقييم خدماتها التي تقدمها للمستفيدين، وأخيرا قياس العائد من المكتبة، والمسئولية المجتمعية للمكتبة تجاه المجتمع .
كل تلك العناصر السابقة تخضع لمعايير عالمية مثل المواصفة ISO TR 11219/2012 الخاصة بالشروط الواجب توافرها في المبنى، ثم المواصفة ISO 11620/2008 الخاصة بمؤشرات أداء المكتبات ، فالمواصفة ISO 16439/2014 الخاصة بقياس العائد من المكتبة، وكذلك المواصفة ISO 9001/2015 الخاصة بتطبيق الجودة، والتي شاع استخدامها وتطبيقها في المؤسسات الصناعية في المقام الأول، دون أن يكون لها مردود إيجابي في المنشىآت الخدمية المعلوماتية ....وغيرها من المواصفات الأخرى .
تعرض الدراسة لعدد من المواصفات العالمية المتعلقة بمجال المكتبات و المعلومات، وأخرى متعلقة بالمنشآت الإنتاجية و الخدمية ( والتي تم تطبيقها على المنشآت الخدمية وبعض المكتبات) وذلك لمعرفة مدى تطبيقها على مكتبات مصر العامة (داخل القاهرة)، وقد توصلت الدراسة إلى أن بعض هذه المعايير يتم تطبيقه بشكل جزئي، والبعض الأخر لا يُطبق تماما، وذلك من خلال عرض نسب مئوية للتطبيق تم ذكرها ت داخل البحث؛ هذا وقد وُجد أن بعض المعايير التي يتم تطبيقها داخل مكتبات مصر العامة لا يرجع إلى علم ودراية كاملين، أو لتبني المكتبة للمعايير بشكل منهجي، بل هو محض إجتهاد من العاملين أو نقل لخبرات سابقة لم يتم تطويرها، كما تبين من الدراسة أن تبني مؤسسات المعلومات لتطبيق المعايير يساعدها على إعادة هندرة العمليات الإدارية، كما يُمكنها من إعادة تنظيم ثقافة المؤسسة للإنطلاق نحو المستقبل

- by Osama Gharieb
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- Public Libraries, ISO 26000, Reengineering, ISO 9001-2008
- by Evelin Diaz
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- ISO 26000

La responsabilité sociétale des organisations renferme deux réalités complémentaires.
Pour la société, c’est l’adhésion de toute organisation à l’effort national de
développement durable. Pour l’organisation, c’est l’expression de la recherche d’une
performance globale grâce au retour sur investissement particulièrement dans
l’économique, le social et l’environnemental. L’ISO 26000 a pour objectif fondamental
de concevoir et instaurer, mondialement et collectivement, un nouveau modèle de
développement socio-économiquement durable.
Dans notre communication, nous essayerons au même temps d’approcher les
différentes représentations de la RSO et d’apporter des éclairages empiriques sur
l’adoption et la mise en oeuvre de celle-ci par les organisations marocaines en relation
avec le guide de l’ISO26000.
Certes, les organisations certifiées par des normes de management (ISO 9000) ou
environnementales (14000) ou sociales (OHSAS 18001 ou SA8000), etc. appliquent
sans doute l’ISO26000 partiellement; mais notre analyse exploratoire montre que celles
qui sont les plus proches de ce référentiel et qui sont une minorité (82 organisations)
sont celles qui ont adhéré au label RSE-CGEM ou au Global Compact-UN. Aussi, à
partir d’une enquête exploratoire, le benchmarking que nous avons fait entre 5
entreprises labélisées RSE-CGEM et 8 organisations non labélisés d’un échantillon
témoin montre que certaines pratiques RSO exigent l’engagement dans cette
démarche. Malgré ceci certaines pratiques RSO apparaissent chez quelques
organisations qui ne sont pas explicitement engagées dans une démarche RSO.

- by HAFIDA NIA and +1
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- Gouvernance, ISO 26000, Maroc

This study investigated seven core subjects of ISO 26000 to explore the way in which new product development (NPD) links corporate social responsibility (CSR) strategy with product development planning. This study thoroughly discussed the implementation of policies that achieve social responsibility within the context of NPD planning. Rapid changes in science and technology mean customer needs are changing faster than ever before, making it increasingly difficult to identify critical customer needs in a timely manner. NPD therefore is essential to enhance enterprise competitiveness. The construction of a CSR-based NPD model can help enterprises in NPD. Using the CSR based NPD model to plan materials selection, specification setting, manufacturing procedures and methods, distribution, servicing and recycling increases enterprise friendliness and happiness, and benefits their sustainable development. The findings of this study suggest that traditional enterprise activities focus on profit maximization and cost minimization. The profit-oriented strategy influences product design, purchase, production, manufacture and delivery. Poor working environment, overtime, low wages, neglect of health and safety, and various deficiencies in CSR frequently occur. If a CSR based perspective is initially adopted to implement public expectations regarding product design, it can be both beneficial and environmentally friendly.

(Bobot pemenuhan Tanggung jawab sosial (SR) bagi institusi politik atau Political Social Responsibility (PSR) tidak dapat disamakan bobotnya dengan pemenuhan tanggung jawab sosial korporasi (CSR) karena bagi institusi politik pemenuhan PSR lebih merupakan suatu keharusan daripada suatu pilihan. Dunia memang memiliki standar internasional untuk tanggung jawab sosial institusi yaitu ISO 26000. Implementasi ISO
26000 untuk dunia politik tidaklah umum. Meski pun demikian, dari sisi komunikasi politik tetaplah dibutuhkan sebuah ruang bagi penciptaan kebersamaan dalam makna (the commonness in meaning) tentang tanggung jawab sosial partai politik dalam menjalankan perannya. Partai politik memiliki tanggung jawab sosial dalam perannya sebagai Agen
Sosial, Agen Pembaruan, Agen Pelayanan Publik, dan Agen Harapan Sosial. SR Parpol NasDem dari sisi reputation management memiliki goals komunikasi yaitu: a. Mengubah kelaziman lama politik mahar menjadi kelaziman baru politik tanpa mahar dalam proses pencalonan kandidat legislatif atau pun eksekutif, b. rekrutmen partai, c.pencoblosan saat pemilu/pilkada. Adapun dari sisi relationship management, NasDem belum menekankanfokusnya. a. Oleh karenanya, reputasi yang dibangun NasDem melalui PTM belum sampai ke akar rumput. Namun, peran PTM dalam mengajak partai-partai lain meninggalkan kelaziman politik mahar dalam proses pencalonan kandidat legislatif maupun eksekutif mulai terlihat (setidaknya dalam pesiapan Pilkada 2020 sejumlah partai besar berkomitmen untuk menjalankan PTM dalam mengusung kandidat). Juga perolehan suaraNasDem pada pemilu 2019 cukup baik, bahkan terbaik dalam peningkatan suara dari Pemilu 2014 dibandingkan partai-partai lainnya. Namun, keberhasilan itu bukan semata terdorong oleh PTM saja melainkan oleh berbagai faktor lainnya, seperti Politik Tanpa Syarat dan efek ekor jas Jokowi, Platform Restorasi NasDem, vote getter, dan lain-lain. Selain itu, PTM sebagai strategi PR Politik dalam reputation management mampu berkekuatan acquisition dan retention walaupun NasDem sudah meluncurkan PTM sejak
2015).

En la actualidad las organizaciones están bajo precisa observación de sus consumidores, que son rigurosos y buscan más allá de un buen producto o servicio. Las organizaciones se ven en la obligación de contribuir al desarrollo sostenible con la mejora continua de sus procesos, la gestión de la inocuidad y en especial con prácticas de responsabilidad social. Este artículo presenta el estudio realizado a las tiendas Juan Valdez con el fin de elaborar una propuesta para gestionar la responsabilidad social en Colombia según la guía internacional ISO 26000. El estudio aborda las tiendas Juan Valdez de Colombia en el marco de estrategias competitivas enfocadas en la responsabilidad social empresarial (RSE), donde se percibe la ausencia de un diagnóstico y de resultados reales en la organización. Para determinar los anterior, se plantea la estructura de dos instrumentos con base en lineamientos de la RSE; el diseño de estos instrumentos permite evaluar y contrastar la percepción de los trabajadores respecto a la ejecución real en las tiendas Juan Valdez. Además, se contrasta la estrategia de la compañía, con los principios y temas de responsabilidad social según la guía ISO 26000; por último, se caracteriza el funcionamiento de los principios y temas de RSE. El resultado evidencia que la compañía presenta ausencia de conocimiento de los funcionarios en relación con la forma como se debe gestionar la responsabilidad social como eje articulador de todas sus acciones. Adicionalmente resultan dos componentes con oportunidad de mejora: el desempeño ambiental y el social hacia la comunidad.

- by Revista SIGNOS
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- ISO 26000, Estrategia, Responsabilidad Social, Sistemas de gestión

The last three decades have seen an expansion of international standardization in the context of globalization. Not only is the number of standards produced proliferating, but standardization as such is expanding into new fields. Moreover, the diversity of objects standardized and the variety of standards has increased. In this article I analyze the influence of globalization on the internal dynamic of a specific standardizing organization: the International Organization for Standardization (ISO), the world’s largest developer of international standards. The thesis developed in this paper is that we are facing a pivotal period of reorientation and reorganization within ISO that can be understood in terms of the influence of globalization on international standardization. I show that ISO faces a crucial period in which the organization could evolve toward more or less democratization in its standards development process. First, I suggest a theoretical framework to explain the internal dynamics of a regulatory organization such as ISO in the context of globalization. My theoretical approach will offer a new perspective to better understand the influence of globalization on the organization and orientation of ISO. Democracy is one of the key normative issues raised by the literature about globalization. Among other things, this paper analyzes the globalizing trend, as well as the current challenges and tensions inherent in the democratization of a fundamental regulatory mechanism of globalization.

- by Coline Ruwet
- •
- ISO 26000

The last few decades are characterized by the increase in socially responsible activities by companies. Corporate social responsibility (CSR) emphasizes that the company, in addition to its basic economic role, necessarily has other, wider social roles. With the aim of clearer measurement of CSR, an international ISO 26000 standard has been developed. This standard seeks to define the basic principles of CSR, along with a series of recommendations for improving CSR practices around the world. ISO 26000 represents a volunteer standard for companies, which means that it does not set strict standardization requirements, but primarily a set of recommendations developed to support CSR activities. The aim of the paper is to explore the impact of applying the ISO 26000 principles on the company's competitiveness. In addition to theoretical considerations, the paper presents and discusses the results of the research on attitudes of representatives of 90 companies in Bosnia and Herzegovina on a given topic. Finally, an appropriate conclusion is made, along with concrete recommendations on how to use CSR in the function of greater company competitiveness.

- by Admir Čavalić and +1
- •
- Social Sciences, Corporate Social Responsibility, Social Responsibility, ISO standards
- by Sat Sanyal
- •
- Intercultural Communication, Balanced Scorecard, ISO 26000, Strategic CSR

The ISO 26000 Guidance provides valuable conceptual and methodological guidelines for making corporate social action an effective tool through which organizations contribute to the solution of social problems within the communities they operate. These guidelines focus on their potential to contribute to the institutional strengthening of the social institutions of these communities, as well as to empower, generate autonomy, and develop skills in their final beneficiaries. Nevertheless, the academic literature has paid little attention to these guidelines. This document presents the results of pioneering research which was intended to provide information on the application of corporate social action. For measurement, a battery of 24 indicators was built and included in a structured questionnaire which was applied to a non-probabilistic sample of companies that carry out social actions. It was found that most of them apply the guidelines to a large extent and that this application correlates with the importance they assign to corporate social responsibility, with the degree to which they have incorporated it into their management, and with the construction of alliances with social organizations. Also, it was found that the application of these guidelines is independent of knowledge of the Guide and the approach to social responsibility that companies adopt.

- by Oscar Licandro
- •
- Community, ISO 26000, Social action, Corporate Social Responsibility (CSR)

Corporate Social Responsibility, which originated in Bowen's work (1953), is a multidimensional concept known for the plurality of definitions and approaches to which it refers. Generally defined as: "the voluntary integration by companies of social and environmental concerns into their business activities and their relations with stakeholders". (European Commission, 2012). The 'social' term on the definition refers to all the internal stakeholders of the company, namely employees. This leads us to consider the association of CSR practices with the human resources management policy. The aim of this qualitative research is to know how industrial companies take ownership of CSR approaches based essentially on ISO 26000 standards. And to know what are the opportunities and threats induced by the deployment of these approaches especially on the function of human resources. To this end, a qualitative study was carried out among senior executives, HR managers and employees of two Moroccan companies that are leaders in the operationalization of CSR approaches in the industrial sectors.

Voluntary certifications, such as Forestry Stewardship
Council (FSC) in the forestry sector, are used to
manage sustainable and socially responsible practices in
firms. Even though the certifications are based on standards,
it has been reported that adopting firms are nothing
but a homogeneous cohort of adopters and in fact differ in
their approaches to the certification. In this paper, we
conceptualize firms’ approach to certification and link the
approaches to various aspects of certification. Using an
inductive approach and deriving our data from multiple
case studies from forestry FSC certification, we argue that
firms’ approach to certification is explained by their
development of absorptive capacity, alignment of their
organizational routines and their engagement in negotiations
with FSC. We also argue that these approaches affect
firm’s benefits from certification, their level of adherence to
the requirements of the certification and their likelihood to
withdraw from the certification. We discuss our findings in
view of the literature on absorptive capacity, institutional
literature and the literature on collective action and also
discuss the implications of the study to voluntary certification
literature in general.

- by Pavel Castka
- •
- Auditing, Sustainable Supply Chain, ISO 26000, ISO 9001-2008

Resumo: o artigo aborda ética e responsabilidade social para uma empresa mais humanizada. O objetivo foi investigar quais consequências são geradas nas práticas dos colaboradores ao adotar uma política organizacional permeada pela ética e responsabilidade social. Foram entrevistados colaboradores, de uma empresa em Porto Alegre/RS, que hoje é a única academia interna, no Brasil, que utiliza o conceito de academia híbrida, idealizado pela diretora geral, criando referência em acessibilidade e treinamento esportivo para deficientes. O objetivo da pesquisa foi exploratório, com abordagem qualitativa e estudo de caso em seu procedimento técnico. Isso possibilitou perceber que os conceitos de ética dos colaboradores são baseados no respeito e os conceitos de responsabilidade social são uma forma de dar um retorno à sociedade e atingir um público esquecido. As práticas de responsabilidade social são doações de roupas e brinquedos para comunidades carentes e principalmente a inclusão dos deficientes físicos através de estrutura adaptada, acessibilidade e utilização de equipamentos híbridos, atendendo também público com diversas deficiências. Como resultado a empresa ganhou visibilidade, capitalizou a marca e agregou valor no serviço. As consequências geradas nos colaboradores foram melhoria na visão de mundo, maior interesse pelo público com deficiência, solidariedade, vontade de ajudar, orgulho em trabalhar na empresa e a noção de que estão fazendo um trabalho que a torna mais inclusiva e mais humanizada. Palavras Chave: Ética. Responsabilidade social. Cultura organizacional. Política organizacional. Abstract: This article focus on ethics and social responsibility for more humanized companies. Its objective was to investigate the generated consequences of the adoption of an organizational policy permeated by ethics and social responsibility, in the collaborators practices. Contributors from a company located in Porto Alegre (RS, Brazil), which is now the only Brazilian internal academy using the concept of hybrid academy, conceived by the director general and making reference of accessibility and sports training for disabled people, were interviewed. The objective of the study was exploratory, using a qualitative approach and case study as technical procedures. This permitted us realize that the collaborators concepts of ethics are based on respect, and their concepts of social responsibility are a way of giving feedback to the society and reach the forgotten people. The practices of social responsibility are donations of clothes and toys to the poor communities, and mainly the inclusion of physically disabled people providing an adapted structure, accessibility and use of hybrid equipments, also attending people with several deficiencies. As a result, the company became notorious, capitalized the trademark and added value to the services. On the * Artigo apresentado como trabalho de conclusão de curso da Faculdade Monteiro Lobato-FATO, como requisito para obtenção do título Bacharel em Administração. Sob orientação do Prof. Pablo Eugênio Mendes. Contato: dioneiagaiardo@gmail.com.

- by Dionéia Gaiardo
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- Business Administration, Ethics, Edgar Morin, Ethos

Diversas fuentes de información muestran que existe en Uruguay
un grupo de empresas que vienen trabajando activamente en
incorporar la RSE a su gestión, mediante la introducción de comportamientos socialmente responsables en sus prácticas laborales,
comerciales, productivas, ambientales y de relación con la comunidad
en la que operan. Sin embargo, no se cuenta con investigaciones
empíricas que permitan determinar si esos comportamientos se
encuentran alineados con las orientaciones de la guía ISO 26.000
sobre responsabilidad social de las organizaciones. En particular,
se desconoce si estas empresas están aplicando las orientaciones de
esta guía establecidas en el capítulo denominado “Participación
activa y desarrollo de la comunidad”. Se presentan los resultados
de una investigación sobre las actividades de estas empresas en materia de RSE hacia la comunidad, con el objetivo de analizar si
estas se encuadran dentro de las orientaciones formuladas en dicho
capítulo. Se empleó un cuestionario estructurado, que fue aplicado a los responsables de liderar esas actividades en una muestra intencional de ese universo. Se encontró que, en general, la gestión e implementación de actividades de apoyo a la comunidad de esas empresas se encuentran alineadas con las orientaciones de la ISO 26.000, a pesar de que una parte importante de los entrevistados admitió poseer poco
conocimiento sobre dichas orientaciones.

- by Oscar Licandro and +1
- •
- ISO 26000, Comunidad, Responsabilidad Social Empresarial, Inversión Social

In recent years there has been a growing debate over the social responsibility of business organizations as a result of changes in economic, political and social conditions and pressure from interested parties and stakeholders. Business organizations have sought to balance their profitable and non-profit activities that benefit the community through different practices and behaviors Reflecting the values and ethical standards, as well as emerged several international bodies working in this aspect, including the International Organization for Standardization, which issued in 2008 the international standard ISO 26000 for social responsibility, Where many organizations around the world have taken care of their social responsibility by applying this standard to achieve sustainable development. This study explores the literature on social responsibility and sustainable development and their relationship, highlighting ISO 26000 by addressing the guidelines it provides to business organizations to better meet their social responsibility and how to help them contribute more effectively to achieving sustainable development goals.

Following a growing interest in corporate social responsibility, the International Organization for Standardization (ISO) announced plans for development of the ISO 26000—guidance standard for social responsibility. Despite initial signals that ISO 26000 will be built on the intellectual and practical infrastructure of ISO 9000 and ISO 14000, the Advisory Group on Social Responsibility set a different direction: a guidance standard and not a specification standard against which conformity can be assessed. This paper aims to investigate what views ISO member body delegations and invited participants in international standardisation of social responsibility had about the divergence from the meta-standard approach towards a guidance standard. To answer the research question, the discussions at the ISO International Conference on Social Responsibility, where ISO member body delegations and approximately 40 invited organisations commented on this matter, have been analysed. As a result of this understanding, not only will insight into the first steps of
standardisation of social responsibility be provided, but it will also shed light on the perception of ISO 9000 and ISO 14000 that are held by standard developers.

Existe cierto consenso acerca de que el Voluntariado Corporativo (VC) ha evolucionado de una práctica filantrópica hacia una actividad de Responsabilidad Social Empresarial (RSE). Este consenso se apoya principalmente en el hecho de que, por lo general, las empresas encuadran sus actividades y programas de voluntariado en el marco de sus acciones sociales, los gestionan desde sus áreas de RSE e informan sobre ellos en sus reportes sociales o de sustentabilidad. Dado que la RSE es una filosofía empresarial basada en la gestión de los impactos sobre los stakeholders, toda conceptualización del VC como herramienta de RSE requiere asociar su aplicación con los stakeholders sobre los que se procura generar impactos positivos mediante ella. La revisión de la literatura sobre VC pone de manifiesto que esta actividad se relaciona casi exclusivamente con dos stakeholders: los empleados y la comunidad. En este artículo se presentan los resultados preliminares de un estudio cuantitativo que correlaciona la aplicación de actividades de VC con la incorporación prácticas de RSE hacia estos stakeholders. Para medir esta incorporación se utilizó un cuestionario diseñado en base a las orientaciones de la guía ISO 26.000 de Responsabilidad Social. El cuestionario se aplicó a un conjunto de 96 empresas, realizándose una análisis comparativo entre las empresas que practican el voluntariado corporativo y las que no lo practican. Los resultados obtenidos permiten sostener la hipótesis de que la aplicación del voluntariado corporativo se asocia positivamente con la incorporación de políticas de RSE hacia ambos stakeholders.

La prolifération incessante des normes a conduit les fondateurs de l’ISEOR depuis 2002 d’entamer un vaste programme de recherches développées par un réseau international ouvert baptisé "Tétranormalisation" (Savall et Zardet, 2005). Si les entreprises subissent des pressions émanant des normes comptables et financières (IAS-IFRS), des normes du commerce mondial (OMC), des normes sociales (SA 8000), et des normes qualité-sécurité-environnement (ISO 9001, OHSAS 18001, ISO 14001) force est de constater que ces quatre pôles de normes les conduisent à répondre aux attentes et aspirations disproportionnées et incompatibles de leurs parties prenantes. Cet article propose de questionner l’impact de la Tétranormalisation sur les pratiques de RSE. Ainsi, avec ce développement continu des normes dans tous les secteurs d’activité et dans tous les compartiments de l’activité des entreprises, Frederick Winslow Taylor serait-il de retour avec l’Organisation Normalisée du Travail (ONT)? Comment intégrer en management des normes multiples et contradictoires? Les normes portent-elles préjudice à la RSE? Pour se pencher sur la problématique, la RSE semble être un fort cadre de réflexion sur ces différentes questions.
Mots-clés : Normes, Tétranormalisation, RSE, ISO 26000.

- by Hassane AMAAZOUL
- •
- ISO 26000, RSE, Normes, Tétranormalisation
- by John Pitseys and +1
- •
- Business Ethics, Political Participation, Corporate Social Responsibility, Political Theory

Decreasing the size of governments, this theory was emerged that they are not able to solve many social problems. Corporate Social responsibility partisans believe that large corporate are economic institution as well as social organizations so they should pay attention to the social consequences of their activities and try to create balance between conflicting responsibilities to various beneficiary groups- It seems that this concept is based on several traditional concepts like environmental concerns, communications with public, corporate altruism, human resources management and communicate with society, and if this concept wants to be clear and useful It will need standards to shape and Justify it. In this paper, we consider standards that are related to corporate social responsibility and make it legal. These standards are as follow:1-Account Ability 1000 standard , 2- Social accountability 8000 (SA 8000), 3- Global reporting initiative, 4- Global compact, 5- ISO 26000

A ISO (International Organization for Standardization) 26000 vem contribuindo com o desenvolvimento da responsabilidade social empresarial, porém ainda mantém a natureza genérica, característica das abordagens anteriores e a ausência de indicadores. Dentro desse contexto, questiona-se se a ausência de indicadores da norma ISO 26000 compromete a avaliação e consequentemente a internalização do comportamento socialmente responsável por parte das organizações? Para responder a tal questionamento é proposto neste artigo analisar o relatório de sustentabilidade da PETROBRAS (Petróleo Brasileiro S/A) a fim de identificar de que forma os princípios da norma ISO 26000 são internalizados. O método utilizado foi o estudo de caso, sendo a empresa objeto do estudo a PETROBRAS. A técnica escolhida para a coleta dos dados foi a pesquisa documental. Os resultados e as discussões evidenciaram que existem incoerências entre os discursos sobre responsabilidade social da PETROBRAS e parte de suas ações e que a existência dessas divergências entre discurso e práticas torna-se possível graças à generalidade da norma, como também, pela ausência de indicadores.

(The weight of fulfilling of social responsibility (SR) for political institutions, or Political
Social Responsibility (PSR), cannot be compared to the weight of fulfilling of corporate
social responsibility (CSR). For political institutions the fulfillment of PSR is a necessity
rather than an option. The world has an international standard for social responsibility,
namely ISO 26000. Implementation of ISO 26000 for the political fields is not common.
Even so, in terms of political communication, we still need a space for the creation of
commonness in meaning (the commonness in meaning) about the social responsibility of
political parties in their roles as Social Agent, Renewal Agent, Public Service Agent, and
Social Hope Agent. SR of NasDem Political Party in terms of reputation management has
many communication’s goals, which are: a. Changing the old custom of gratification
(mahar) politics into the new custom of non gratification politics in the process of
nominating legislative or executive candidates, b. party recruitment, c. voting during
elections / local elections. As for relationship management, NasDem has not yet
emphasized its focus. Therefore, the reputation built through PTM has not yet reached
the grass roots. However, the role of PTM in persuading other political parties to abandon
the prevalence of gratification politics in the process of nominating legislative and
executive candidates began to be seen (At least in the preparation of the 2020 elections,
a number of major parties committed to implement PTM in nominating their candidates).
Also the performance of NasDem votes in the 2019 elections was quite good, even the
best in increasing votes from the 2014 election compared to other parties. However, the
success was not solely driven by PTM alone but by various other factors, such as Politics
Without Conditions and the effects of Jokowi's suit tail, NasDem Restoration Platform,
vote getters, and others. In addition, PTM as a Political PR strategy in reputation
management is able to empower recruitment in terms of acquisition and retention even
though NasDem has launched PTM since 2015)

Corporate social responsibility (banks) is one of the important banking system issues which one of its effects is preventing banking crimes. Implementation of social responsibility principles and disciplines is of high importance in banks. Actually, “social responsibility’ pattern is a managerial expression, when exercising, crimes and banking crimes reduction is one of its functions. Actually CSR or corporate social responsibility is commitment of business sector for cooperating in sustainable economic development through working with staff, family and society for improving the quality and in this regard ISO 26000 and equator principle in 10 articles following social standardization of banks which today are accepted by 68 international banks, could be referred to. Therefore, in fact corporate social responsibility or CSR is a managerial discussion which entered into law, as well. Since it is a prevention mechanism and could be used in banking laws, as well. Prevention system caused by corporate social responsibility also is a self-regulation mechanism which is considered as one of the most important noncriminal techniques. In this paper, there is an attempt to study its role in preventing banking crimes through descriptive-analytical method aiming to express social responsibility.

Este artículo versa acerca de las normas internacionales que rigen la responsabilidad social alrededor del mundo, vale indicar que la ISO 26000 y el GRI son consideradas como las fuentes más robustas para establecer guías de gestión sostenible locales alrededor del mundo. En la primera parte del trabajo, se realiza un análisis de la historia de la responsabilidad social desde el siglo XVII hasta la época actual. Se revisan también las normativas emitidas por organismos como Transparencia Internacional y la Organización Mundial del Trabajo. Igualmente se analiza la normativa relacionada con las prácticas que impidan los sobornos y la práctica financiera y contable enfocada en principios de responsabilidad social.

- by Miguel Muriel
- •
- Transparency, ISO 26000, ISO 14000, Desarrollo Sustentable

The social responsibility (SR) agenda is gaining its momentum in an increasing number of organizations and global supply chains. Following this market demand, the International Organization for Standardization (ISO) has initiated development of ISO 26000 international standard on SR. However, questions of why, under what circumstances and which organizations and supply chains will adopt ISO 26000 are yet to be answered. In this paper, we determine a set of propositions about diffusion of ISO 26000 and hence SR practices amongst business organizations. Propositions are made in relation to SR orientation of organizations/networks, differences in regulatory systems, and the role of governments and national environments. Overall, this paper provides an insight into the arena of SR initiative by ISO and sets the path for the future empirical investigation in this emerging and important area.

- by Pavel Castka
- •
- Diffusion of Innovations, ISO 26000, Certification
- by Nur Suwito
- •
- ISO 26000
- by Adam Gilang Permana II
- •
- ISO 26000

Most organizational behavior’s studies highlight the positive link between Corporate Social responsibility (CSR) perceptions, attitudes and employees’ behaviors within the organization.
Thereby this qualitative research focuses on analyzing the impact of the application of CSR policies on the perception of employees but also on their organizational identification. Indeed, it appears that two organizational phenomenon mediate the CSR-employee identification relationship: the perception of external prestige and the organizational pride.
Indeed, we structure the article in two parts. The first one deals with the mechanisms influencing the CSR and organizational identification relationship. The second one presents the semi-directive interviews results

- by Enrique Hernandez
- •
- ISO 26000

El tema de la Responsabilidad Social Empresaria o Corporativa (RSE) no es nuevo. Ha habido bibliografía que se remonta a mediados de la década del ´50, pero que nunca traspasó el sentido netamente filantrópico. Desde los ´90 el sentido de la RSE ha tomado un nuevo curso, y el avance por una propuesta normativa que determina la responsabilidad social empresaria dentro de los parámetros de las políticas de las empresas transnacionales ha sido notorio. Precisamente, es dentro de esta última versión donde entra en escena el borrador de la norma ISO 26000 sobre responsabilidad social para empresas. En el presente artículo se hace un análisis de los borradores de la norma ISO 26000, planificada para ser firmada en el transcurso del año 2010: sus contenidos, objetivos e intenciones de esta norma legal que las ETN elaboran por sí mismas y para sí mismas en un ejemplo de lo que es definido como lex mercatoria.

- by Javier I . Echaide
- •
- Globalization, ISO 26000, RSE