Principios y Asuntos de la ISO 26000 en las micro y pequeñas empresas del Municipio de Nezahualcóyotl, Estado de México

2019 ◽  
Vol 3 (2) ◽  
pp. 85-96
Author(s):  
Alejandra Ballesteros Aureoles ◽  
Diana Acevedo Arcos ◽  
María Esther Zavala Ramírez ◽  
Karla Marlem Zavala Arenas
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Quantitative Method ◽  
Small Companies ◽  
Direct Information ◽  
International Standard ◽  
Iso 26000 ◽  
The Subject ◽  
Corporate Social

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. 

Corporate Governance and Organizational Social Responsibility: discussion about the Multilatinas case

2021 ◽  
Vol 37 (71) ◽  
pp. e2310975
Author(s):  
Carlos Tello-Castrillón
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Theoretical Model ◽  
Literature Review ◽  
Social Responsibility ◽  
Conceptual Frame ◽  
The Subject ◽  
Corporate Social ◽  
The Relationship

This paper explores the relationship between Corporate Governance and Corporate Social Responsibility (or Organizational Social Responsibility). To this end, the document is based on a case study about a Colombian long-tradition firm known as Organización Carvajal, which has extended its activity all over Latin America. The case study covers the period 2008-2015, between the arrival of a non-family CEO to the last year containing enough information about the subject at the research time. The relationship between the Corporate Governance and the Organizational Social Responsibility is studied based on a model that considers the interest of the majority-owners-block-family and CEO about the firm outlays for the Organizational Social Responsibility. The presentation is built as follows: first, central issues of the disciplinary context are shown. They are centered on placing the Corporate Governance-Organizational Social Responsibility relationship in Multilatinas among the organizational discussion. Second, the literature review explains the conceptual frame to visualize both the relationship mentioned above and the fieldwork. This part sets the theoretical model used as a referent. Finally, the case is described, discussed and the conclusions incorporated. The findings suggest that the CEO – owner agency problem in this Multilatina is not significant enough to become the main reason to alter the relationship between Corporate Governance and Organizational Social Responsibility.

scholarly journals La Responsabilité Sociétale De L’entreprise : Les Différentes Approches Conceptuelles

2018 ◽  
Vol 14 (10) ◽  
pp. 165
Author(s):  
Jihane Dinia ◽  
Abdellatif Chakor
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Academic Literature ◽  
The Subject ◽  
Corporate Social

What are we talking about when we refer to the concept of Corporate Social Responsibility (CSR)? Behind every word that constitutes "CSR" lie great debates, starting with its definition. The purpose of our article is to emphasize the issue of the CSR through a brief genealogical overview and the confrontation of several definitions based on an academic literature review. Our study revealed a proliferation of proposed definitions of the concept, reflecting different approaches, which certainly enriched the debate, but complicated the subject. Therefore, after 50 years of research, CSR remains a very subjective concept, which is not yet complete..

ASSESSMENT OF THE CONDITION OF THE IMPLEMENTATION OF ISO 26000:2012 STANDARD GUIDELINES CONCERNING CORPORATE SOCIAL RESPONSIBILITY

2019 ◽  
Vol 20 (1) ◽  
pp. 99-116
Author(s):  
Mariola Szrajnert
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
The Internet ◽  
Data Presentation ◽  
Good Practices ◽  
Iso 26000 ◽  
Graphical Data ◽  
The Subject ◽  
Corporate Social ◽  
Descriptive Method

The article evaluates the state of implementation the guidelines of ISO 26000 : 2012 Guidelines for Corporate Social Responsibility by Polish enterprises concerning key areas of corporate social responsibility (CSR) based on Responsible Business Forum reports Responsible business in Poland. Good practices. To this end, the PN-ISO 26000 standard was discussed and CSR was defined based on it and the key areas of social responsibility were presented. An analysis was also made of the introduction of good practices in all seven areas of responsibility by enterprises in Poland in 2015-2017. The method of analysis was used: literature on the subject, standards, FOB reports published on the Internet such as Responsible business in Poland. Good practices and studies of other institutions, as well as a descriptive method and a method of graphical data presentation.

scholarly journals The Corporate Social Responsibility of Polish Energy Companies

Energies ◽  
2021 ◽  
Vol 14 (13) ◽  
pp. 3815
Author(s):  
Magdalena M. Stuss ◽  
Zbigniew J. Makieła ◽  
Agnieszka Herdan ◽  
Gabriela Kuźniarska
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Energy Sector ◽  
Study Approach ◽  
Csr Strategies ◽  
Warsaw Stock Exchange ◽  
Corporate Social ◽  
Energy Companies

If corporate social responsibility (CSR) is expected to work efficiently, there should be a standardised approach for implementation of the CSR concept for all businesses, including companies operating in the energy sector. Although many companies declare compliance with CSR standards, further investigation should be undertaken to evaluate if and how those standards have been applied in practice. The aim of this research is to examine the level of standardisation of the CSR activities within Polish energy companies and explore the good practices developed by those companies. The Polish energy companies have been selected for the investigation as the literature review we conducted demonstrates that there is limited research in this area and there is a knowledge gap regarding how Polish energy companies apply CSR regulation in practice. To accomplish the stated aims, the following research questions were developed: (1) What is the essence of applying the CSR concept in Polish energy companies, and at what level of development is the concept applied? (2) To what extent do Polish energy companies have a common approach to the CSR concept, and in what areas are there differences? (3) To what extent have Polish energy companies applied global CSR standards and solutions? (4) Is there a gap between the declared measures of CSR and their actual implementation in Polish energy companies? The research methodology of this study is based on a systematic literature review of the sources acquired from databases such as ProQuest, Emerald, SCOPUS and the Jagiellonian University Library. The multiple case study approach was identified as the most suitable research tool. Companies for the study were selected according to their affiliation to the energy sector and listing on the main market of the Warsaw Stock Exchange. These two assumptions allowed us to base this study on the largest Polish energy companies that have international status. Six areas of CSR annual report disclosures have been identified and used for the investigation and analysis. This research looks at similarities and difference between these six aspects of CSRs disclosed by Polish energy companies. The investigation allows us to conclude that the top three energy companies use similar tools to build their CSR strategies: formalised CSR concept, published CSR reports, disclosure of CSR information on the company website, CSR related activities offered to stakeholders, obtained CSR certificates, and CSR awards. This indicates the existence of a standardised approach to CSR across Polish energy companies.

The development of corporate social responsibility in accounting research: evidence from Indonesia

2019 ◽  
Vol 15 (5) ◽  
pp. 671-688
Author(s):  
Juniati Gunawan ◽  
SeTin SeTin
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Global Reporting Initiative ◽  
Future Research ◽  
Content Type ◽  
Accounting Research ◽  
Study Results ◽  
Csr Disclosure ◽  
Corporate Social

Purpose The purpose of this paper is to analyze accounting research developments in the area of corporate social responsibility (CSR) in Indonesia for the period 2012-2016. The focus of CSR literature review is on disclosures and not to examine CSR activities or programs. Design/methodology/approach This study applied a descriptive approach to provide evidence on the major variables that have been examined in CSR research and what is the measurement used to measure CSR disclosures. The CSR research development was traced through mapping articles published in the international journal with the subject of category accounting (Schimago Journal rank quartile Q3 and Q4), and national journal (national accredited accounting journals, as well as the proceedings of National Symposium on Accounting [NSA]). A total of 5,971 articles were reviewed and resulted in 31 Indonesian CSR articles in accounting which are dominated by quantitative methods (93.5 per cent), and as many as 28 articles were analyzed. Findings The analyses result showed that (1) 75 per cent of CSR research were in the areas of financial accounting and capital markets, followed by tax accounting and corporate governance; (2) The most widely used variable associated with CSR was financial performance; which (3) More than 80 per cent of the CSR research used annual reports as the source of data with only 19.23 per cent using sustainability reports; (4) 65.38 per cent of the CSR disclosure measurement referred to used other CSR disclosure lists, other than the Global Reporting Initiative (GRI). Research limitations/implications The study results are important as a basis for future studies to provide a platform for the analysis to cover the gap between CSR studies in the academic and business areas for not only Indonesia but also other countries. Comparative studies between countries will be essential for future research to provide empirical evidence on the development of CSR research in accounting fields. Practical implications The study provides comprehensive pictures in how CSR disclosures have been analyzed in academic area so that practitioners in business field are able to understand the results on which variables are associated with CSR. Further, the practitioners could enhance their CSR implementations and reports to gain the utmost benefits for their business. Originality/value This study is considered as the first CSR literature review analyzed in accounting research publications. As CSR topics have been emerging developed in many field of studies, reviewing this topic in the accounting area resulted interesting findings. These findings are useful for not only Indonesia but also other countries. Further, this study provides platform to fill many gaps for future research in the topic of CSR in accounting field.

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 Corporate social responsibility on the example of L’Oréal Polska

2021 ◽  
Vol 199 (1) ◽  
pp. 73-85
Author(s):  
Magdalena Raftowicz ◽  
Adriana Kryk ◽  
Izabela Kurtyka-Marcak
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
The Future ◽  
On Line ◽  
Line Survey ◽  
Corporate Social ◽  
Further Development ◽  
Taking Responsibility ◽  
Forward Looking

The article aims to assess the benefits of implementing the corporate social responsibility (CRS) concept in enterprises and attempts to examine its impact on society and the environment. The analysis of the effectiveness of investments related to CSR was carried out based on literature review and own research (on-line survey) on the example of L’Oréal Polska. The conclusions from the research confirm the existence of numerous profits related to the implementation of CSR initiatives undertaken by the company. Considering own actions in a forward-looking way and taking responsibility for them shows that CSR is a bridge between the present and the future of business. Therefore, the further development of this concept can be forecasted.

scholarly journals CSR in Management Sciences: Is It “a Road to Nowhere”?

Economies ◽  
2021 ◽  
Vol 9 (4) ◽  
pp. 198
Author(s):  
Andrzej Janowski
Keyword(s):  
Environmental Management ◽  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Impact Factor ◽  
State Of The Art ◽  
Future Research ◽  
Management Journal ◽  
Extensive Analysis ◽  
Corporate Social

Over the years, the idea of corporate social responsibility has attracted the interest both of practitioners and researchers. While a discourse has occurred in the context of the meaning of Corporate Social Responsibility (CSR), there is no extensive analysis of the latest contributions. To address this gap, three objectives have been formulated for the purpose of this paper: to analyse development trends in CSR definitions, to assess the applicability of scientific efforts in the above-mentioned area and to demonstrate future research opportunities and threats based on the state-of-the-art in CSR. An organized literature review and bibliometric methods have been proposed based on 55 articles published in the “Corporate Social Responsibility and Environmental Management Journal”, the top ranked periodical with the highest Impact Factor, from its beginnings to January 2021. This research provides a clear overview of the recent CSR trends that are present in the literature, by pinpointing those works that refer to significant characteristics and indicate future trajectories of CSR in a managerial practical context, particularly important for the effectiveness of future CSR-oriented organizational activities. This paper summarises the existing CSR-related knowledge and constitutes the first attempt to investigate the process of the creation and development of the corporate social responsibility concept from its origins to its contemporary multidimensionality.

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