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Using a theoretical and empirical focus on the power stakeholders exert, the purpose of this paper is to provide a better understanding of the factors that influence the subsidiaries of multinationals’ participation in corporate social responsibility (CSR) under the pressures (expectations and demands) their complex system of internal and external stakeholders’ places upon them.

Using an in-depth case study, the relationship a local subsidiary in the food and beverage industry has with its stakeholders as regards CSR is analyzed.

The findings illustrate three main aspects: how the local company is affected by and how it affects its stakeholders (an example of the multidirectionality of power and influence); the direct and indirect practices that are adopted to address challenges; and the importance of the role the local subsidiary plays as an implementer and diffuser of its parent organization’s responsible practices across the industry value chain.

To the best of authors’ knowledge, the focus is on analyzing the power stakeholders have in the context of multinational companies that has not been applied before, and the outcome of using this approach is that the authors have uncovered gaps in the literature for future research.

The purpose of this paper is to analyze the simultaneous implementation of an integrated management system (IMS) in a small and medium-sized enterprise (SME) and its impact on costs.

Based on a case study, the paper presents and analyzes the implementation of the ISO 9001 and ISO 14001 management system (MS) standards. The organization analyzed is an SME of the heating and air conditioning sector that had no MSs implemented (common in the sector) and decided to implement an IMS based on both function-specific MS standards (MSSs) and also achieving the separated certification. The analysis of expected and real costs is also presented.

The results show that a simultaneous integration is possible and the cost analysis evidences the improvement of the organization’s efficiency. The certificates for both MSSs were also achieved. These findings help in confirming theoretical statement posed in the literature of the integration of MSs: integration strategy, methodology and level. The organization values this integrated implementation as very positive internally and externally, as this is one of the first organizations of the sector implementing and integrating the ISO 9001 and ISO 14001.

Although studies analyzing empirically the integration of MSs have been widely published in recent years, to the best of the authors’ knowledge, this is one of the first papers analyzing the implementation of an IMS directly and analyzing its costs. In addition, this paper provides evidence that those organizations implementing integration later than others, can learn from the beginners’ experience.

Nuestra Señora de Lujan is situated in Lujan, Province of Buenos Aires. It is visited by about 5.000.000 pilgrims or religious campers (Catholics / Marianists) each year. These particular visitors cause geographical impacts or alterations on different aspects during an important period of the year (September — December). They affect the natural phenomena (by the Lujan River), the historical and cultural heritage, the urban and transportation development, and the religious, economic and social processes. To sum up, we could say that the “senses” of the City are affected.