Classification of CSR standards in the light of ISO 26000

Abstract

PurposeThe purpose of this paper is to analyze the different classifications of existing reference documents related to corporate social responsibility (CSR) and to propose a complementary approach of this subject in regard to ISO26000.Design/methodology/approachThe publication of ISO 26000 in November 2010, an International Standard providing guidelines for CSR, seems to have modified the landscape of reference documents by bringing up the issue of legitimacy in the overview of the standards. The paper analyzes four different classifications of existing reference documents related to CSR in order to understand their approach.FindingsThe issue of the purpose and legitimacy of tools evoked by ISO 26000 experts enables this paper to propose a complementary approach to existing classifications, by positioning the main tools related to CSR in relation to each other.Originality/valueThis article presents a comparison of existing classification of CSR standards in regard to ISO26000.

The relation between corporate social responsibility certification and financial performance: An empirical study in Spain

“…The requirements of a CSR management system according to the IQNet SR10 standard are based on the principles and recommendations of the ISO 26000 international standard, which has the express support of the European Commission (). However, the IQNet SR10 standard has the added advantage that it is certifiable by a technically competent, reliable and above all independent entity, and thereby redresses one of the main criticisms of the ISO 26000, which is not (Delchet‐Cochet & Vo, ; Gonzalez, Sarkis, & Adenso‐Diaz, ; Moratis & Cochius, ; Moratis & Tatang, ; Zinenko, Rovira, & Montiel, ).…”

SQAS, social responsibility assessment or instrumentalisation?

“…Este trabajo se sitúa en línea con la literatura que ha utilizado la guía ISO 26000 para contextualizar otros instrumentos de RSC (Delchet-Cochet & Vo, 2013;Zinenko et al, 2015), o como referencia del nivel y aplicación de la RSC en empresas o sectores (Ranängen et al, 2014;Toppinen et al, 2015;Valmohammadi, 2011). Concretamente, aporta una nueva aplicación de la guía ISO 26000 como marco de referencia de la responsabilidad social, en este caso, con la evaluación SQAS.…”

“…A diferencia de SQAS, se trata de un modelo aplicable a cualquier organización independientemente del sector, no es certificable y no establece requisitos, ha sido promovido por una organización independiente y desarrollado por diversos grupos de interés internacionales de manera consensuada, dotándolo de entidad suficiente como marco de referencia de la responsabilidad social. Pero, además, pretende ser un marco en el que otras propuestas puedan verse reflejadas y, de hecho, suele utilizarse como referencia para evaluar el nivel de la RSC en una organización (Ranängen et al, 2014;Toppinen et al, 2015;Valmohammadi, 2011) o como referencia de otras propuestas de RSC (Delchet-Cochet & Vo, 2013;Zinenko et al, 2015).…”

Exploring the role of CSR as national responsibility

“…Regarding issues of sustainable development, political pressure, development in laws and benchmarks set by the civil society have led to the integration of CSR by businesses (Delchet-Cochet and Vo, 2013). Recent literature suggests that CSR can provide positive support for the United Nations Global Compact (UNGC) (Bremer, 2008;Sethi and Schepers, 2014;Berliner and Prakash, 2012;Voegtlin and Pless, 2014).…”