The merits of ISO 26000 for CSR development in the mining industry: a case study in the Zambian Copperbelt

Ranängen, Helena; Zobel, Thomas; Bergstrom, Andrea M.

doi:10.1108/srj-05-2012-0110

Cited by 20 publications

(23 citation statements)

References 30 publications

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“…This concept acquires all its importance in the business world, and it is based on several international guidelines, especially the GRI standards, ISO 14001, ISO 9001 and ISO 26000, etc. (Moratis and Tatang Widjaja, 2014; Ranängen et al , 2014).…”

Section: Introductionmentioning

confidence: 99%

The impact of ISO 26000 social responsibility standard adoption on firm financial performance

Chakroun

Salhi

Amar

et al. 2019

MRR

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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.

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Section: Introductionmentioning

confidence: 99%

The impact of ISO 26000 social responsibility standard adoption on firm financial performance

Chakroun

Salhi

Amar

et al. 2019

MRR

View full text Add to dashboard Cite

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“…In this paper, we intend to analyse the preferences of investors, being a key stakeholder group, regarding corporate environmental practices of the mining industry. The impact of mining operations depends on a range of factors such as the geological factors, extraction method, nature and amount of waste production and their disposal methods (Ranängen et al, 2014). The consequences of waste disposal are considered as one of the significant sources of environmental pollution as many of these pollutants are toxic and can cause significant damage to the environment.…”

Section: Literature Reviewmentioning

confidence: 99%

Environmental Initiatives and Disclosures by Large companies: The Views of Investors

Siddique¹,

Sciulli²

2020

AABFJ

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The purpose of this paper is to explore investors' perspectives on the environmental initiatives and disclosure strategies of large firms. Obtaining such viewpoints is important because, as signaling theory suggests that investors' perspectives are one of the contributory factors in determining organisational strategies for environmental initiatives and disclosures. We used a web-based questionnaire of a group of investors. We put forward a hypothetical case study that raised financial versus environmental consequences of safe waste disposal initiatives for a large company. The findings revealed that a majority (90.21 per cent) of the investors preferred a pro-environmental strategy for waste disposal when a large firm in an environmentally sensitive sector is responsible for polluting the regional water resource. Our findings concluded that investors expect a high quality of environmental disclosures from larger firms as opposed to smaller firms. This study contributes to the literature by presenting investors perspective on firms' environmental decisions using a hypothetical case study.

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“…In 2010, ISO developed guidance on social responsibility, ISO 26000. Considering the popularity of the EMS ISO 14001, ISO 26000 might be widely accepted (Ranängen et al, 2014). The overarching objective for ISO 26000 is to make all types of organizations to participate in viable progress (British Standards Institution [BSI], 2010).…”

Section: Csr Management Systemmentioning

confidence: 99%

“…ISO 26000 offers direction to organizations to follow seven principles and to define how organizations can work with seven fundamental topics (BSI, 2010). The guidelines of ISO 26000 could be used to evaluate and improve a company's CSR performance to make CSR successful in an organization (Ranängen et al, 2014). In operations management literature, there are two schools of thought regarding IMS's.…”

Section: Csr Management Systemmentioning

confidence: 99%

Assessment of the Effectiveness and the Adaption of CSR Management System in Food Industry: The Case of the South Asian versus the Western Food Companies

et al. 2020

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The purpose of this empirical study is to undertake a comparative analysis of the South Asian and Western food companies based on their corporate social responsibility (CSR) adoption and impact on firm performance. We conducted a survey of 24 South Asian and 20 Western companies. Later, we performed independent samples t-tests and ordinary least squares (OLS) regression. Furthermore, we applied Kingdon’s agenda and green consumer theories to explain how CSR in Western food companies could be advanced than the food companies in South Asia. Based on the aforementioned tests, the Western food companies obtained better scores than their counterparts in South Asia. This result was obvious as the West has a developed CSR management system compared to South Asia. However, this is interesting that we found a weak CSR performance link between the Western and the South Asian food companies. The lower CSR adoption levels of South Asian food companies show their greedy nature as these companies are hesitant to spend the portion of their profits on promoting CSR. South Asian governments with a vested interest in improving CSR performance provide tax breaks and other motivations for increasing CSR adoption among food companies. These findings have theoretical and practical implication for future research.

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The merits of ISO 26000 for CSR development in the mining industry: a case study in the Zambian Copperbelt

Cited by 20 publications

References 30 publications

The impact of ISO 26000 social responsibility standard adoption on firm financial performance

The impact of ISO 26000 social responsibility standard adoption on firm financial performance

Environmental Initiatives and Disclosures by Large companies: The Views of Investors

Assessment of the Effectiveness and the Adaption of CSR Management System in Food Industry: The Case of the South Asian versus the Western Food Companies

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