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Article
Publication date: 29 November 2011

Ji Young Park and Soo Wook Kim

The purpose of this paper is to identify the effect of corporate social responsibility (CSR) and ISO 26000 on a company’s reputation and loyalty. After reviewing the…

1175

Abstract

Purpose

The purpose of this paper is to identify the effect of corporate social responsibility (CSR) and ISO 26000 on a company’s reputation and loyalty. After reviewing the related articles on CSR and ISO 26000, which is considered the global CSR standard, the authors aim to suggest the available empirical models and research questions to assess the effect of ISO 26000 on business management.

Design/methodology/approach

The authors examine the CSR and ISO 26000 related papers and find out the specific aspects of ISO 26000. Also the authors show all ISO 26000 contents and analyze them in order to understand the effects. Finally, the authors provide the whole empirical model and research questions for future studies.

Findings

The paper provides the research model and several hypotheses about whether ISO 26000 has had an effect on company reputation. Also a research model is suggested with proper research methodology.

Research limitations/implications

Due to the research purpose, the paper ends with the suggestion of an empirical model. Panel data need to be applied to verify the suggested model.

Originality/value

There are various papers regarding the effect of CSR. However, few papers exist about the causal relationship between ISO 26000, which is the global standard of CSR, and company reputation.

Details

Asian Journal on Quality, vol. 12 no. 3
Type: Research Article
ISSN: 1598-2688

Keywords

Article
Publication date: 29 July 2014

Lars Moratis and Alice Tatang Widjaja

This article aims to report on original empirical research on the comprehensive corporate social responsibility (CSR) standards International Organization for…

1175

Abstract

Purpose

This article aims to report on original empirical research on the comprehensive corporate social responsibility (CSR) standards International Organization for Standardization (ISO) 26000 and the CSR Performance Ladder and identifies determinants for the adoption of CSR standards. In addition, it reviews and adds to literature on CSR standards adoption.

Design/methodology/approach

The empirical data were derived from interviews with CSR experts in The Netherlands.

Findings

The findings of our research show that the demands and wishes of customers, the attitude of a company’s management, the market position of the standard-developing organization and several tangible and intangible characteristics of the standard itself are particularly relevant for the adoption of CSR standards.

Research limitations/implications

The article aimed at reaching analytical generalization instead of statistical generalization and was focused on The Netherlands. Differences across industries and sectors were not taken into account in this exploratory study. Having said this, we still think the article provides valuable insights.

Practical implications

Our research identifies “buttons” for policymakers trying to stimulate business to engage with CSR. It may help predict which CSR standards may surface as dominant and can also be used to inform the design and development of new CSR standards. Finally, it may also serve as input for (marketing) strategies by standardization organizations worldwide and other organizations that have taken CSR standardization initiatives as well as non-governmental organizations and even consultancies to spur the adoption of CSR standards as a means of CSR implementation.

Originality/value

The article presents original empirical material on CSR standards adoption and contributes to the literature on this topic with insights on determinants’ CSR standards adoption.

Details

Social Responsibility Journal, vol. 10 no. 3
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 2 May 2017

Andrea Chiarini and Emidia Vagnoni

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…

1106

Abstract

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.

Details

Journal of Manufacturing Technology Management, vol. 28 no. 4
Type: Research Article
ISSN: 1741-038X

Keywords

Article
Publication date: 3 May 2016

Lars Moratis

The purpose of this paper is to shed light on some important limitations of the ISO 26000 standard for corporate social responsibility (CSR) for the credible communication…

1534

Abstract

Purpose

The purpose of this paper is to shed light on some important limitations of the ISO 26000 standard for corporate social responsibility (CSR) for the credible communication of corporate CSR claims. The paper aims to identify and explore firm-level strategies to signal adherence to the standard effectively and their legitimacy consequences for the standard.

Design/methodology/approach

The identification of firm-level signaling strategies is mainly derived from an institutional description of the ISO 26000 standard and based on anecdotal evidence from current business practice, initiatives that have been taken worldwide by organizations such as national standards institutes, the ISO 26000 text and adjacent ISO documents, including ISO post-publication surveys. The paper is grounded in signaling theory.

Findings

Five signaling strategies for firms are derived and explored which may reduce information asymmetries and engage in efficacious signaling of their underlying CSR quality and thus guide the communication of firms’ adherence to the ISO 26000 standard.

Research limitations/implications

The findings urge to empirically investigate the use of ISO 26000 signaling strategies including their legitimacy consequences for firms.

Practical implications

The findings of this paper have implications for decisions firms make when considering working with ISO 26000 and communicating their adherence, notably regarding the enhancement of the credibility of their CSR claims. Also, it offers suggestions for certification organizations, national standards bodies and policy makers that want to encourage the adoption of CSR standards, ISO 26000 in particular.

Social implications

This paper may have implications for evaluating the CSR claims of firms by stakeholders and broader society.

Originality/value

This paper is the first one to address inherent signaling problems of ISO 26000 and to identify signaling strategies to counter these problems in a structured way.

Details

International Journal of Operations & Production Management, vol. 36 no. 5
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 8 February 2016

Lars Moratis

This paper aims to examine the definition of corporate social responsibility (CSR) as propagated by ISO 26000, the global comprehensive guidance standard for CSR, compare…

6160

Abstract

Purpose

This paper aims to examine the definition of corporate social responsibility (CSR) as propagated by ISO 26000, the global comprehensive guidance standard for CSR, compare it to and position it vis-à-vis other contemporary interpretations of CSR and formulate a critique on the standard’s definition of CSR.

Methodology/Approach

This paper aims to examine the definition of CSR as propagated by ISO 26000, the global comprehensive guidance standard for CSR, compare it to and position it vis-à-vis other contemporary interpretations of CSR and formulate a critique on the standard’s definition of CSR.

Findings

ISO 26000’s definition of CSR is ‘out of the ordinary ' when compared to instrumental CSR definitions that are currently dominant, as it propagates an explicit moral perspective on corporate responsibilities towards society. While it resembles aspects of earlier definitions of CSR, this paper argues that the standard, being the end result of a global stakeholder dialogue, tries to make a strong plea for the return of morality in the CSR debate. Also, it is concluded that the ISO 26000 definition of CSR has several shortcomings, especially on the subject of corporate governance, which are addressed.

Practical/implications

While the main gist of this paper is of a theoretical nature, it may have implications for practice as well. For instance, it may inform critical examinations of corporate commitments to CSR through adopting ISO 26000, and may inform future revisions of the standard.

Originality/Value

This paper is the first to examine the ISO 26000 definition of CSR in a structured and detailed way.

Details

International Journal of Law and Management, vol. 58 no. 1
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 2 November 2015

Anna Zinenko, Maria Rosa Rovira and Ivan Montiel

The aim of this paper is to discuss how ISO 26000 fits within two predominant corporate social responsibility (CSR) instruments, GRI and UNGC. The past two decades have…

1253

Abstract

Purpose

The aim of this paper is to discuss how ISO 26000 fits within two predominant corporate social responsibility (CSR) instruments, GRI and UNGC. The past two decades have witnessed considerable changes in the CSR field with the introduction of new voluntary CSR instruments. Organizations adopting such tools may perceive some of the existing and emerging CSR instruments as redundant or complementary.

Design/methodology/approach

The relationships between the CSR instruments analysed are treated through the lenses of institutional entrepreneurship and coopetition theories. The analysis presented is based on secondary data such as literature reviews, publications and online resources and databases from the UNGC, GRI and ISO as well as personal communications with representatives of ISO, GRI and UNGC.

Findings

The paper shows that from the users’ perspective, CSR instruments should not be treated as separate alternatives, but rather as complementary to each other. At the same time, organizations that set up CSR instruments have to strengthen their existing collaboration as a network, in order to contribute more effectively to sustainable development.

Research limitations/implications

The use of secondary data to discuss some of the ISO 26000 diffusion trends might provide an incomplete picture but still offer interesting insights.

Practical implications

This study allows to better understand the linkages, overlaps and differences between three CSR instruments: UNGC, GRI and ISO 26000. At first sight, some of these instruments may appear as redundant but our analysis points out that they complement each other. They have different goals and are useful in different parts of one organization’s CSR infrastructure. These instruments help organizations to implement different CSR tools at different stages of integrating sustainability issues into their strategies and operations.

Originality/value

CSR instruments have mainly been examined separately by scholars. In contrast, this study analyses ISO 26000, UNGC and GRI as a collaborative mechanism and predicts the fit of ISO 26000 within these well-established CSR instruments. The main contribution of this study is an in-depth analysis of the relationships between organizations that are developing and promoting prominent CSR instruments. In addition, we apply organizational theories to our analysis as a novel perspective. This study contributes to institutional entrepreneurship theory by showing how organizations playing the role of institutional entrepreneurs may encourage the early adoption of a new CSR instrument. It also contributes to the coopetition theory by applying this approach outside the traditional business setting.

Details

Sustainability Accounting, Management and Policy Journal, vol. 6 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 20 September 2013

Lars Moratis

The purpose of this article is to explore what ISO 26000, the global guidance standard for organizations wanting to implement corporate social responsibility (CSR), has to…

Abstract

Purpose

The purpose of this article is to explore what ISO 26000, the global guidance standard for organizations wanting to implement corporate social responsibility (CSR), has to offer to improve the principles for responsible management education (PRME) and its implementation by business schools.

Design/methodology/approach

Through an in‐depth analysis of ISO 26000 and beyond the general value of ISO 26000 in providing suggestions for CSR implementation, several insights for management education are derived. These insights are consequently applied to both the principles within the PRME framework and to results from research into the application of the PRME.

Findings

The article argues that ISO 26000 offers insights related to the revival of corporate morality, the importance of idiosyncratic CSR (particularly relating to internal organizational processes), the credibility enhancement of PRME‐based CSR commitments and the importance of engaging in community involvement by business schools. Next to these findings, the value of ISO 26000 may even extend to opening up new avenues for engaged and humanistic forms of scholarship and formulate more comprehensive strategies to secure and strengthen business schools societal license to operate.

Practical implications

The findings lead to conclude that ISO 26000 may complement the PRME in supporting business schools in integrating CSR in their programs and their organization and suggest several adjustments to the PRME framework.

Originality/value

As the first article on this intersection, it provides new insights in how the PRME can be improved and business schools can be supported by ISO 26000 in their endeavours of developing and delivering responsible management education.

Details

Journal of Global Responsibility, vol. 4 no. 2
Type: Research Article
ISSN: 2041-2568

Keywords

Article
Publication date: 21 March 2008

Pavel Castka and Michaela A. Balzarova

The paper's aims are: to scrutinize International Organization for Standardization (ISO) 26000 international guidance standard for social responsibility; to discuss the…

2937

Abstract

Purpose

The paper's aims are: to scrutinize International Organization for Standardization (ISO) 26000 international guidance standard for social responsibility; to discuss the role of this standard in the adoption of social responsibility in organisations with existing quality management systems in line with ISO 9000.

Design/methodology/approach

Building on academic literature and recent resolutions and working documents from ISO, the paper discusses ISO 9000 and ISO 26000 in five areas: general description; scope; approach to supply chain management; principles and content.

Findings

Provides a comparison between ISO 9000 and ISO 26000 in each area listed above. Argues for ISO 9000 to provide a structural and infrastructural platform for organisations to develop and adopt corporate social responsibility (CSR) and for ISO 26000 to facilitate a shift from customer focus to stakeholder focus hence creating a business‐to‐society orientation in organisations.

Practical implications

A very useful source for those who work in the arena of CSR and those wanting to stay at the cutting edge of the latest developments in CSR and international standardization. Advocates an approach for managers to utilize ISO 26000 to review strategy and management systems in organisations.

Originality/value

Provides an analysis of future trends in CSR and ISO standards. Sets areas for future research.

Details

Industrial Management & Data Systems, vol. 108 no. 3
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 9 October 2019

Salma Chakroun, Bassem Salhi, Anis Ben Amar and Anis Jarboui

The purpose of this paper is to investigate the relationship between the ISO 26000 (global corporate social responsibility standard) adoption and financial performance…

1788

Abstract

Purpose

The purpose of this paper is to investigate the relationship between the ISO 26000 (global corporate social responsibility standard) adoption and financial performance. The current study aims to explore whether ISO 26000 social responsibility standard adoption has an impact on financial performance.

Design/methodology/approach

The study is based on a sample consisting of French companies listed on the CAC-All-Tradable index for the period 2010-2017. This study is motivated by using panel data estimated feasible generalized least squares method.

Findings

The results show that that good corporate governance can improve the financial performance. This positive impact is also noticed in the case of labor relations and conditions, environment and community involvement. However, it does not apply to human rights, fair operating practices and consumer issues, as there is no significant relationship between these dimensions and the financial performance.

Practical implications

The findings may be of interest to the academic researchers, investors and regulators. For academic researchers, it is interested in discovering how the adoption of ISO 26000 can improve financial performance. For investors, the results show that it is appropriate for different countries to adopt the ISO 26000 guidelines and introduce societal practices in their activities.

Originality/value

This paper extends the existing literature by examining the effect of the ISO 26000 standard for financial performance in the French context. The study of corporate social responsibility through its seven societal dimensions has enabled us to understand the guidelines relating to the ISO 26000 standard.

Article
Publication date: 7 August 2007

Pavel Castka and Michaela A. Balzarova

The purpose of this paper is to map the key challenges that quality management faces in order to meet the demands of CSR. The paper focuses on ISO 26000 – a newly emerging…

5324

Abstract

Purpose

The purpose of this paper is to map the key challenges that quality management faces in order to meet the demands of CSR. The paper focuses on ISO 26000 – a newly emerging international standard for social responsibility – and discusses synergies (and divergences) between quality management (and ISO quality management and environmental management standards) and CSR as they emerged during the process of ISO 26000 development.

Design/methodology/approach

This paper draws conclusions from the resolutions and working materials produced by ISO Committee on Consumer Policy, the Strategic Advisory Group on Social Responsibility and ISO/TMB/WG SR – a working group in charge of the development of ISO 26000. To add the quality management dimension to the discussion, the evidence is further expanded from the ISO documents by revealing the arguments posited by nominated experts during the development of ISO 26000.

Findings

The paper finds that the quality field can significantly contribute to the deployment and uptake of the corporate social responsibility agenda yet needs to reinvent and rejuvenate in key areas such as management systems; integration of strategy, operations, technology, CSR and quality; incorporation of corporate governance; and improvements in third‐party certification and internal auditing practices.

Research limitations/implications

The research in the paper is limited to the linkages between quality management and CSR stemming from the development of ISO 26000. Other CSR standards and tools are not included. However, as ISO 26000 is a global initiative, this paper provides a view from the perspective of one of the most significant initiatives in recent years.

Practical implications

The paper informs quality practitioners about the recent developments in international standardization of social responsibility and draws the linkages between quality management and corporate social responsibility that will enable them to adopt the CSR agenda and ISO 26000 in the future.

Originality/value

This is one of the first papers that deals with the linkages and synergies between ISO 26000 and quality management. By doing so, key areas are also offered that practitioners and academics should further explore in order to demonstrate the contribution of quality management to CSR.

Details

International Journal of Quality & Reliability Management, vol. 24 no. 7
Type: Research Article
ISSN: 0265-671X

Keywords

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