Implementation of the ISO 26000 Guidelines on Active Participation and Community Development

Abstract

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. that the application of social responsibility in organizations aims contribute to sustainable development (ISO 2011). The World Business Council for Sustainable Development warned, also more than a decade ago, that "a planet with more than four billion poor people is much more like a global society failed" (WBCSD 2006, p. 4).There is a long tradition of involvement of the company in the solutions to the social problems of the countries and regions where its operation is located. Corporate philanthropy, which has its origins in 19th-century Anglo-Saxon America, was strengthened after the Second World War, driven by the approach of corporate citizenship (Garriga and Melé 2004;Ramos and Periáñez 2003;Carroll 2015) and the first proposals on corporate social responsibility (CSR). In addition, in the 1970s the first experiences of corporate social marketing (CSM) appeared, aimed at strengthening the image of brands through their association with social causes valued by consumers. In general, philanthropy and the CSM are forms of intervention aimed at mitigating a problem, helping a disadvantaged group, promoting a behavioral change in society (for example responsibility in driving vehicles), or financing the activities of cultural, educational, or sports institutions. These forms of corporate social action are, in general, of a welfare type since they help to mitigate specific situations, but do not contribute to the development of competences, empowerment, and autonomy of the communities. Therefore, they are not useful to address in a sustainable way the solution to social problems.On the other hand, the current concept of CSR, particularly the one based on the orie...

Review of the Use of Corporate Social Responsibility (CSR) Tools

“…For the CSR reporting tools in the standards class, the best approach of implementation is to incorporate them into the existing business or corporate strategy, especially the ISO 26000 tool (Ferrante et al, 2010). Apart from increasing seamless implementation, this approach has an advantage of cascading the objective of socially responsible practices throughout the organisation (Hahn, 2013;Licandro et al, 2019;Swiatkiewicz, 2017). How to increase the implementation of CSR reporting tools in the ratings and indices class is to use them to complement the GRI tool in the framework class.…”

Analysing CSR Practice in Regional Development Bank (Bank Pembangunan Daerah) in Indonesia: A case study and proposed solutions

“…CSR programmes undertaken by banks usually have the following characteristics: (1) planned and executed in a way that guarantees long-term benefits and positive impression, (2) focused on a particular sector or expertise commonly associated with the bank, (3) concentrated rather than diversified, and (4) complemented with an extensive feedback or evaluation system to ensure the relevance and benefits of the CSR programmes in the long run (Sharma and Shatish, 2022). The prevalence of social and environmental responsibility programmes in many parts of the world gave the urgency of standardising the practice, with ISO 26000: Guidelines on Social Responsibility being the widely-used standard adopted by companies, including banks (Licandro, et. al., 2019).…”

Importancia De Implementar en Las Empresas La Norma De Responsabilidad Social Iso 26000

“…Desde un análisis complementario, se evidencian los beneficios generales que recibe tanto la sociedad como el Estado con la implementación de esta norma dado que se promueve en la empresa un procesos la toma de decisiones fundamentada en poder mejorar las expectativas de los Stakeholders que representan el conjunto social, creando nuevas oportunidades asociadas con estrategias de responsabilidad social estableciendo roles específicos en la comunidad para alcanzar beneficios recíprocos como lo señalan Ferré (2011), Fernández (2012) y Portafolio (2012. Por tal razón, es importante tener en cuenta que cuando se involucra la norma, esta repercute en el crecimiento económico del país, generando competitividad, estabilidad y aumento de las buenas prácticas que junto con los beneficios mencionados anteriormente permiten mayor aceptación en el mercado gracias al comportamiento ético y el desarrollo de nuevas habilidades como capacidades organizacionales (Priyanka et al, 2017;Chakroun et al, 2019;Licandro et al 2019).…”