ISO 26000

Corporate Volunteering (CV) is a phenomenon that emerged in the second half of the 20th century and began to grow and globalize at the beginning of the 21st century. Th ere seems to be a consensus that the recent growth of Corporate Volunteering is related to the development and growing legitimacy of the concept of Corporate Social Responsibility (CSR). Nevertheless, the theoretical discussion on how the two concepts
(Corporate Volunteering and Corporate Social Responsibility) are related is just beginning, while empirical
research on how this relationship operates in corporate practice is still incipient. Th is paper presents preliminary results of a research on this subject carried out in Uruguay in 2016. Th is is a statistical study
that analyses the relationship between the application of corporate volunteering activities and the incorporation of a CSR approach to the management of companies. Th e incorporation of both types of practices is measured by a self-assessment questionnaire that includes 81 indicators (using a Likert scale to assess them), which were designed based on ISO 26000 Guidance of Social Responsibility1. Th e questionnaire was administered to 96 companies, using a comparative analysis between those that practice Corporate Volunteering
and those which do not. Th e results obtained allow us to support the hypothesis that the application of Corporate Volunteering is positively associated with the incorporation of CSR when managing the
relationship between the company and its employees and also with the community. Moreover, these results contribute to a better understanding on how both concepts are related.

La investigación aquí tratada corresponde a un estudio cualitativo aplicado a nivel empresarial en la capital del Caquetá para establecer una línea base de Responsabilidad Social Empresarial (RSE) a la luz de la norma ISO 26000, Guía sobre responsabilidad social. Esta guía, aplicable a todo tipo de organización, orienta sobre cómo integrar el comportamiento socialmente responsable, dentro de las estrategias, sistemas y procesos institucionales, a través del desarrollo de principios y materias fundamentales de RSE. Fueron estos los principales aspectos a evaluar en una muestra de 37 organizaciones del sector productivo de Florencia, mediante encuestas realizadas a gerentes y directivos, así como por medio de la observación de evidencias de gestión. El estudio, que siguió la metodología planteada por Medianero Burga (2011) para la realización de una línea de base, identificó prácticas de RSE emprendidas por las organizaciones y estableció el nivel de desarrollo de dichas acciones. Los resultados obtenidos dejan ver que, a pesar de un evidente interés por parte de los directivos de las empresas, el desarrollo de la RSE en Florencia es incipiente, pues se limita a acciones que nacen de la obligatoriedad de la ley o, en el mejor de los casos, hacen parte de las mismas estrategias de las empresas.

تتنوع المعايير الدولية و الوطنية الصادرة عن جهات التقييس الرسمية وغير الرسمية، كما تتنوع أيضا مؤشرات الأداء لمختلف أنواع المكتبات والتي تساعدها في قياس أدائها ومن ثم تقييمه، وتغطي المعايير الدولية مختلف جوانب المكتبات إنشائها واختيار موقعها، مرورا بمواصفات المبنى، والأثاث، والأجهزة، والحفظ والصيانة، وبناء المقتنيات وتقييم خدماتها بشكلها الورقي و الاليكتروني، وأخيرا قياس تأثيرها على الأفراد والمجتمعات، إلى جانب
قياس تأثيرها الاقتصادي بما تحققه من عائد على الاقتصاد الوطني.
ولعل من أبرز المعايير الدولية التي تغطي الجوانب السابقة:
المواصفة ISOTR11219
الخاصة بالشروط الواجب توافرها في المبنى
  ISO11620
الخاصة بمؤشرات أداء المكتبات، فالمواصفة
ISO16439
الخاصة بقياس العائد من المكتبة...الخ

Dans les années 1970, l'internationalisation des entreprises a pris de l'ampleur, de même que leur recours à la sous-traitance dans des pays où une réglementation sociale n'était pas bien définie. Cette double évolution a amené les organisations internationales (OCDE, OIT, ONU, ISO, etc.) à arrêter un certain nombre de règles, non contraignantes, définissant les droits sociaux et environnementaux fondamentaux que les multinationales doivent respecter. Par ailleurs, des outils de reporting sociétal se mettent en place pour rendre compte des performances des entreprises en matière de RSE (Combemale & Igalens, 2012). L'objectif de cet article est de passer en revue les principaux référentiels internationaux de la RSE.
Mots-Clefs : RSE, principes OCDE, OIT, ONU, Équateur, pacte mondial, GRI, ISO 26000.

La responsabilité sociétale des organisations renferme deux réalités complémentaires. Pour la société, c'est l'adhésion de toute organisation à l'effort national de développement durable. Pour l'organisation, c'est l'expression de la recherche d'une performance globale grâce au retour sur investissement particulièrement dans l'économique, le social et l'environnemental. L'ISO 26000 a pour objectif fondamental de concevoir et instaurer, mondialement et collectivement, un nouveau modèle de développement socio-économiquement durable Dans notre communication, nous essayerons au même temps d'approcher les différentes représentations de la RSO et d'apporter des éclairages empiriques sur l'adoption et la mise en oeuvre de celle-ci par les organisations marocaines en relation avec le guide de l'ISO26000. Certes, les organisations certifiées par des normes de management (ISO 9000) ou environnementales (14000) ou sociales (OHSAS 18001 ou SA8000), etc. appliquent sans doute l'ISO26000 partiellement; mais notre analyse exploratoire montre que celles qui sont les plus proches de ce référentiel et qui sont une minorité (82 organisations) sont celles qui ont adhéré au label RSE-CGEM ou au Global Compact-UN. Aussi, à partir d'une enquête exploratoire, le benchmarking que nous avons fait entre 5 entreprises labélisées RSE-CGEM et 8 organisations non labélisés d'un échantillon témoin montre que certaines pratiques RSO exigent l'engagement dans cette démarche. Malgré ceci certaines pratiques RSO apparaissent chez quelques organisations qui ne sont pas explicitement engagées dans une démarche RSO.

تعاني المكتبات العامة من بعض المشكلات تتعلق بكفاية عددها، وطرق وأماكن إنشاءها، وإدارتها وقياس نتائجها، لذا فإن  المعايير العالمية التي تصدر عن جهات التقييس الدولية،  تعد أساسا علميا راسخا للنهوض بالمكتبات العامة ؛ بما تحمله في طياتها من هندرة لكثير من العمليات التي تقع داخل تلك المكتبات، حيث تهدف (الهندرة) إلى إعادة التصميم الجذري والسريع للعمليات الإدارية الإستراتيجية وذات القيمة المضافة المتحققة؛ وذلك بهدف تحقيق طموحات عالية من الأهداف  التنظيمية، ونحن إذا أمعنا النظر لوجدنا أن المعايير العالمية تشمل كل مراحل المكتبة منذ طرح السؤال الأول : كم مكتبة عامة يجب أن يتم إنشاؤها لملائمة عدد السكان؟ مرورا بفكرة الإنشاء و اختيار الموقع حتى تشييد المبنى وفق مواصفات خاصة، ثم التأثيث وتوفير الأجهزة الخاصة بالعاملين وخدمات المستفيدين، وبناء مقتنيات المكتبة، فتقييم خدماتها التي تقدمها للمستفيدين، وأخيرا قياس العائد من المكتبة، والمسئولية المجتمعية للمكتبة تجاه المجتمع .
كل تلك العناصر السابقة  تخضع لمعايير عالمية مثل المواصفة ISO TR 11219/2012  الخاصة بالشروط الواجب توافرها في المبنى، ثم المواصفة ISO 11620/2008  الخاصة بمؤشرات أداء المكتبات ، فالمواصفة  ISO          16439/2014 الخاصة بقياس العائد من المكتبة، وكذلك المواصفة ISO 9001/2015 الخاصة بتطبيق الجودة، والتي شاع استخدامها وتطبيقها في المؤسسات الصناعية في المقام الأول، دون أن يكون لها مردود إيجابي في المنشىآت الخدمية  المعلوماتية ....وغيرها من المواصفات الأخرى .
تعرض الدراسة لعدد من المواصفات العالمية المتعلقة بمجال المكتبات و المعلومات، وأخرى متعلقة بالمنشآت الإنتاجية و الخدمية ( والتي تم تطبيقها على المنشآت الخدمية وبعض المكتبات) وذلك لمعرفة مدى تطبيقها على مكتبات مصر العامة (داخل القاهرة)، وقد توصلت الدراسة إلى أن بعض هذه المعايير يتم تطبيقه بشكل جزئي، والبعض الأخر لا يُطبق تماما، وذلك من خلال عرض نسب مئوية للتطبيق تم ذكرها ت داخل البحث؛ هذا وقد وُجد أن بعض المعايير التي يتم تطبيقها داخل مكتبات مصر العامة لا يرجع إلى علم ودراية كاملين، أو لتبني المكتبة للمعايير بشكل منهجي، بل هو محض إجتهاد من العاملين أو نقل لخبرات سابقة لم يتم تطويرها،  كما تبين من الدراسة أن تبني مؤسسات المعلومات لتطبيق المعايير يساعدها على إعادة هندرة العمليات الإدارية، كما يُمكنها من إعادة تنظيم ثقافة المؤسسة للإنطلاق نحو المستقبل

BAB I PENDAHULUAN 1.1 Latar Belakang Prioritas utama dari badan pengatur adalah untuk menjamin keamanan masyarakat umum. Bioavailabilitas obat dipengaruhi oleh karakteristik dosis, bentuk dan sangat penting untuk memastikan kinerja yang konsisten dari produk dari batch ke batch . Peran sentral Quality Control (QC) terbatas untuk mengakhiri pengujian produk. Oleh karena itu kualitas harus dibangun untuk proses manufaktur . Fasilitas dan proses yang terlibat dalam farmasi produksi memiliki dampak yang signifikan pada hasil kualitas produk . Setiap langkah dari proses manufaktur harus dikendalikan untuk memaksimalkan probabilitas bahwa produk memenuhi semua kualitas dan desain spesifikasi, serta melewati proses validasi. Validasi merupakan bagian integral dari jaminan kualitas. Validasi mengendalikan langkah penting dari sistem yang menghasilkan keluaran atribut berulang produk secara konsisten dari batch ke batch . Validasi dimulai dengan pengembangan proses . Hal ini membutuhkan proses pengembangan yang memahami kebutuhan untuk merancang proses yang akan mampu mampu menghasilkan produk akhir yang memenuhi spesifikasi yang telah ditentukan tanpa adanya penyimpangan dalam berbagai parameter operasi yang telah ditetapkan .

This study investigated seven core subjects of ISO 26000 to explore the way in which new product development (NPD) links corporate social responsibility (CSR) strategy with product development planning. This study thoroughly discussed the implementation of policies that achieve social responsibility within the context of NPD planning. Rapid changes in science and technology mean customer needs are changing faster than ever before, making it increasingly difficult to identify critical customer needs in a timely manner. NPD therefore is essential to enhance enterprise competitiveness. The construction of a CSR-based NPD model can help enterprises in NPD. Using the CSR based NPD model to plan materials selection, specification setting, manufacturing procedures and methods, distribution, servicing and recycling increases enterprise friendliness and happiness, and benefits their sustainable development. The findings of this study suggest that traditional enterprise activities focus on profit maximization and cost minimization. The profit-oriented strategy influences product design, purchase, production, manufacture and delivery. Poor working environment, overtime, low wages, neglect of health and safety, and various deficiencies in CSR frequently occur. If a CSR based perspective is initially adopted to implement public expectations regarding product design, it can be both beneficial and environmentally friendly.

(Bobot pemenuhan Tanggung jawab sosial (SR) bagi institusi politik atau Political Social Responsibility (PSR) tidak dapat disamakan bobotnya dengan pemenuhan tanggung jawab sosial korporasi (CSR) karena bagi institusi politik pemenuhan PSR lebih merupakan suatu keharusan daripada suatu pilihan. Dunia memang memiliki standar internasional untuk tanggung jawab sosial institusi yaitu ISO 26000. Implementasi ISO
26000 untuk dunia politik tidaklah umum. Meski pun demikian, dari sisi komunikasi politik tetaplah dibutuhkan sebuah ruang bagi penciptaan kebersamaan dalam makna (the commonness in meaning) tentang tanggung jawab sosial partai politik dalam menjalankan perannya. Partai politik memiliki tanggung jawab sosial dalam perannya sebagai Agen
Sosial, Agen Pembaruan, Agen Pelayanan Publik, dan Agen Harapan Sosial. SR Parpol NasDem dari sisi reputation management memiliki goals komunikasi yaitu: a. Mengubah kelaziman lama politik mahar menjadi kelaziman baru politik tanpa mahar dalam proses pencalonan kandidat legislatif atau pun eksekutif, b. rekrutmen partai, c.pencoblosan saat pemilu/pilkada. Adapun dari sisi relationship management, NasDem belum menekankanfokusnya.  a. Oleh karenanya, reputasi yang dibangun NasDem melalui PTM belum sampai ke akar rumput. Namun, peran PTM dalam mengajak partai-partai lain meninggalkan kelaziman politik mahar dalam proses pencalonan kandidat legislatif maupun eksekutif mulai terlihat (setidaknya dalam pesiapan Pilkada 2020 sejumlah partai besar berkomitmen untuk menjalankan PTM dalam mengusung kandidat). Juga perolehan suaraNasDem pada pemilu 2019 cukup baik, bahkan terbaik dalam peningkatan suara dari Pemilu 2014 dibandingkan partai-partai lainnya. Namun, keberhasilan itu bukan semata terdorong oleh PTM saja melainkan oleh berbagai faktor lainnya, seperti Politik Tanpa Syarat dan efek ekor jas Jokowi, Platform Restorasi NasDem, vote getter, dan lain-lain. Selain itu, PTM sebagai strategi PR Politik dalam reputation management mampu berkekuatan acquisition dan retention walaupun NasDem sudah meluncurkan PTM sejak
2015).

En la actualidad las organizaciones están bajo precisa observación de sus consumidores, que son rigurosos y buscan más allá de un buen producto o servicio. Las organizaciones se ven en la obligación de contribuir al desarrollo sostenible con la mejora continua de sus procesos, la gestión de la inocuidad y en especial con prácticas de responsabilidad social. Este artículo presenta el estudio realizado a las tiendas Juan Valdez con el fin de elaborar una propuesta para gestionar la responsabilidad social en Colombia según la guía internacional ISO 26000. El estudio aborda las tiendas Juan Valdez de Colombia en el marco de estrategias competitivas enfocadas en la responsabilidad social empresarial (RSE), donde se percibe la ausencia de un diagnóstico y de resultados reales en la organización. Para determinar los anterior, se plantea la estructura de dos instrumentos con base en lineamientos de la RSE; el diseño de estos instrumentos permite evaluar y contrastar la percepción de los trabajadores respecto a la ejecución real en las tiendas Juan Valdez. Además, se contrasta la estrategia de la compañía, con los principios y temas de responsabilidad social según la guía ISO 26000; por último, se caracteriza el funcionamiento de los principios y temas de RSE. El resultado evidencia que la compañía presenta ausencia de conocimiento de los funcionarios en relación con la forma como se debe gestionar la responsabilidad social como eje articulador de todas sus acciones. Adicionalmente resultan dos componentes con oportunidad de mejora: el desempeño ambiental y el social hacia la comunidad.

The last three decades have seen an expansion of international standardization in the context of globalization. Not only is the number of standards produced proliferating, but standardization as such is expanding into new fields. Moreover, the diversity of objects standardized and the variety of standards has increased. In this article I analyze the influence of globalization on the internal dynamic of a specific standardizing organization: the International Organization for Standardization (ISO), the world’s largest developer of international standards. The thesis developed in this paper is that we are facing a pivotal period of reorientation and reorganization within ISO that can be understood in terms of the influence of globalization on international standardization. I show that ISO faces a crucial period in which the organization could evolve toward more or less democratization in its standards development process. First, I suggest a theoretical framework to explain the internal dynamics of a regulatory organization such as ISO in the context of globalization. My theoretical approach will offer a new perspective to better understand the influence of globalization on the organization and orientation of ISO. Democracy is one of the key normative issues raised by the literature about globalization. Among other things, this paper analyzes the globalizing trend, as well as the current challenges and tensions inherent in the democratization of a fundamental regulatory mechanism of globalization.

A cross-cultural communication process is a two-way street in which on-coming traffic is often governed by different rules. Without knowing and understanding the cultural driving code of the approaching traffic one might easily crash. This paper tries to present a modular platform of the Japanese dual mode of business communication and its implications for Non-Japanese business people.

Corporate sustainability starts with a company’s value system and a principled approach to doing business. With support from the US Department of Labor and under the EducaFuturo Project managed by Partners' of the Americas, the International Initiative to End Child Labor (IIECL) and Ressource Humaine Sans Frontiers (RHSF) conducted an independent, third-party review of Coobana LLC to assess their level of risks of forced and child labor and other potential human rights violations. The results of the review are summarized within the report.

In general, the findings showed that Coobana LLC as a cooperative displays among its objectives the willingness to improve social life conditions of members and workers of the cooperative. The Fair Trade and Rain Forest Alliance certifications have enabled Coobana to improve the cooperative's environment with additional funds for better services and protection of wildlife. Scholarships have been granted and sustainable orchards created. Further, Coobana has supported community improvement projects where the workers live and reside. These projects have focused on improving living conditions, infrastructure (water and sanitation), and park areas for young children to play. However, the community involvement is not linked more to the heart of the matter of the business and preventing child labor. While admirable, the investment in school is focused on children under 14 years and not on youth who have dropped out of school or are at-risk of dropping out and at high risk of entering the workforce illegally at too young of an age. By increasing the focus on improving vocational skills of these youth, this can aid to strengthening their future employability and work quality while delaying their entrance into the world of work. This helps to reduce the risk of child labor for the banana sector as a whole.

The review included a task mapping and job hazard risk assessment to identify potential areas for skills development for older youth interested in employment in the banana sector and recommends ways in which to improve overall worker health and safety.

Using ISO 26000 standards as a basis for the review, the global analysis shows that the risks for forced and child labor are low. First and foremost, the farm is largely in compliance with the laws of Panama, in particular with the registering of all individuals on the farm that work. Written contracts for all temporary and seasonal workers are given to the workers prior to the date when work commences. However, some immediate actions are needed to address imminent risks with respect to notification and updating notifications of workers regarding pesticide applications and the need for consistent use of protective gear for all work activities. These would result in improved occupational safety and health on the farms. Lastly, indicators relevant to the objectives and their reporting are needed.

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.

Corporate Social Responsibility, which originated in Bowen's work (1953), is a multidimensional concept known for the plurality of definitions and approaches to which it refers. Generally defined as: "the voluntary integration by companies of social and environmental concerns into their business activities and their relations with stakeholders". (European Commission, 2012). The 'social' term on the definition refers to all the internal stakeholders of the company, namely employees. This leads us to consider the association of CSR practices with the human resources management policy. The aim of this qualitative research is to know how industrial companies take ownership of CSR approaches based essentially on ISO 26000 standards. And to know what are the opportunities and threats induced by the deployment of these approaches especially on the function of human resources. To this end, a qualitative study was carried out among senior executives, HR managers and employees of two Moroccan companies that are leaders in the operationalization of CSR approaches in the industrial sectors.

Voluntary certifications, such as Forestry Stewardship
Council (FSC) in the forestry sector, are used to
manage sustainable and socially responsible practices in
firms. Even though the certifications are based on standards,
it has been reported that adopting firms are nothing
but a homogeneous cohort of adopters and in fact differ in
their approaches to the certification. In this paper, we
conceptualize firms’ approach to certification and link the
approaches to various aspects of certification. Using an
inductive approach and deriving our data from multiple
case studies from forestry FSC certification, we argue that
firms’ approach to certification is explained by their
development of absorptive capacity, alignment of their
organizational routines and their engagement in negotiations
with FSC. We also argue that these approaches affect
firm’s benefits from certification, their level of adherence to
the requirements of the certification and their likelihood to
withdraw from the certification. We discuss our findings in
view of the literature on absorptive capacity, institutional
literature and the literature on collective action and also
discuss the implications of the study to voluntary certification
literature in general.

Cette première annexe de l'historiographie du RRSE brosse un portrait général prenant la forme d'une synthèse des écrits qui d'abord présente les différentes définitions et notions clés véhiculées, puis retrace l'évolution historique du concept de responsabilité sociale des entreprises (RSE) à partir de phénomènes culturels et organisationnels inextricablement reliés à des dynamiques socio-économiques et environnementales. Cette situation a participé et continue de participer à la construction sociale de cette réalité. L'observation attentive du processus d'institutionnalisation au fur et à mesure que s'installe le « bien-fondé » du concept de RSE au sein du milieu entrepreneurial québécois a facilité l'identification d'une période incubatrice et de cinq tournants. Nous retrouvons donc : la période incubatrice pré

Resumo: o artigo aborda ética e responsabilidade social para uma empresa mais humanizada. O objetivo foi investigar quais consequências são geradas nas práticas dos colaboradores ao adotar uma política organizacional permeada pela ética e responsabilidade social. Foram entrevistados colaboradores, de uma empresa em Porto Alegre/RS, que hoje é a única academia interna, no Brasil, que utiliza o conceito de academia híbrida, idealizado pela diretora geral, criando referência em acessibilidade e treinamento esportivo para deficientes. O objetivo da pesquisa foi exploratório, com abordagem qualitativa e estudo de caso em seu procedimento técnico. Isso possibilitou perceber que os conceitos de ética dos colaboradores são baseados no respeito e os conceitos de responsabilidade social são uma forma de dar um retorno à sociedade e atingir um público esquecido. As práticas de responsabilidade social são doações de roupas e brinquedos para comunidades carentes e principalmente a inclusão dos deficientes físicos através de estrutura adaptada, acessibilidade e utilização de equipamentos híbridos, atendendo também público com diversas deficiências. Como resultado a empresa ganhou visibilidade, capitalizou a marca e agregou valor no serviço. As consequências geradas nos colaboradores foram melhoria na visão de mundo, maior interesse pelo público com deficiência, solidariedade, vontade de ajudar, orgulho em trabalhar na empresa e a noção de que estão fazendo um trabalho que a torna mais inclusiva e mais humanizada. Palavras Chave: Ética. Responsabilidade social. Cultura organizacional. Política organizacional. Abstract: This article focus on ethics and social responsibility for more humanized companies. Its objective was to investigate the generated consequences of the adoption of an organizational policy permeated by ethics and social responsibility, in the collaborators practices. Contributors from a company located in Porto Alegre (RS, Brazil), which is now the only Brazilian internal academy using the concept of hybrid academy, conceived by the director general and making reference of accessibility and sports training for disabled people, were interviewed. The objective of the study was exploratory, using a qualitative approach and case study as technical procedures. This permitted us realize that the collaborators concepts of ethics are based on respect, and their concepts of social responsibility are a way of giving feedback to the society and reach the forgotten people. The practices of social responsibility are donations of clothes and toys to the poor communities, and mainly the inclusion of physically disabled people providing an adapted structure, accessibility and use of hybrid equipments, also attending people with several deficiencies. As a result, the company became notorious, capitalized the trademark and added value to the services. On the * Artigo apresentado como trabalho de conclusão de curso da Faculdade Monteiro Lobato-FATO, como requisito para obtenção do título Bacharel em Administração. Sob orientação do Prof. Pablo Eugênio Mendes. Contato: [email protected].

In recent years there has been a growing debate over the social responsibility of business organizations as a result of changes in economic, political and social conditions and pressure from interested parties and stakeholders. Business organizations have sought to balance their profitable and non-profit activities that benefit the community through different practices and behaviors Reflecting the values and ethical standards, as well as emerged several international bodies working in this aspect, including the International Organization for Standardization, which issued in 2008 the international standard ISO 26000 for social responsibility, Where many organizations around the world have taken care of their social responsibility by applying this standard to achieve sustainable development. This study explores the literature on social responsibility and sustainable development and their relationship, highlighting ISO 26000 by addressing the guidelines it provides to business organizations to better meet their social responsibility and how to help them contribute more effectively to achieving sustainable development goals.

Following a growing interest in corporate social responsibility, the International Organization for Standardization (ISO) announced plans for development of the ISO 26000—guidance standard for social responsibility. Despite initial signals that ISO 26000 will be built on the intellectual and practical infrastructure of ISO 9000 and ISO 14000, the Advisory Group on Social Responsibility set a different direction: a guidance standard and not a specification standard against which conformity can be assessed. This paper aims to investigate what views ISO member body delegations and invited participants in international standardisation of social responsibility had about the divergence from the meta-standard approach towards a guidance standard. To answer the research question, the discussions at the ISO International Conference on Social Responsibility, where ISO member body delegations and approximately 40 invited organisations commented on this matter, have been analysed. As a result of this understanding, not only will insight into the first steps of
standardisation of social responsibility be provided, but it will also shed light on the perception of ISO 9000 and ISO 14000 that are held by standard developers.

Existe cierto consenso acerca de que el Voluntariado Corporativo (VC) ha evolucionado de una práctica filantrópica hacia una actividad de Responsabilidad Social Empresarial (RSE). Este consenso se apoya principalmente en el hecho de que, por lo general, las empresas encuadran sus actividades y programas de voluntariado en el marco de sus acciones sociales, los gestionan desde sus áreas de RSE e informan sobre ellos en sus reportes sociales o de sustentabilidad. Dado que la RSE es una filosofía empresarial basada en la gestión de los impactos sobre los stakeholders, toda conceptualización del VC como herramienta de RSE requiere asociar su aplicación con los stakeholders sobre los que se procura generar impactos positivos mediante ella. La revisión de la literatura sobre VC pone de manifiesto que esta actividad se relaciona casi exclusivamente con dos stakeholders: los empleados y la comunidad. En este artículo se presentan los resultados preliminares de un estudio cuantitativo que correlaciona la aplicación de actividades de VC con la incorporación prácticas de RSE hacia estos stakeholders. Para medir esta incorporación se utilizó un cuestionario diseñado en base a las orientaciones de la guía ISO 26.000 de Responsabilidad Social. El cuestionario se aplicó a un conjunto de 96 empresas, realizándose una análisis comparativo entre las empresas que practican el voluntariado corporativo y las que no lo practican. Los resultados obtenidos permiten sostener la hipótesis de que la aplicación del voluntariado corporativo se asocia positivamente con la incorporación de políticas de RSE hacia ambos stakeholders.

This brief succinctly makes the argument about the business as usual approach that the International Organisation for Standardisation (ISO) has taken in the development of its ISO 26000 standard to address corporate social responsibility (CSR) practices. As was expected, the Final Draft of the standard is not a binding framework. It is a tool that organisations may incorporate discretionally as guidelines to develop their best practices. Far more important, as was also expected, ISO 26000 failed to address the issue of the ineludible obligation of business organisations to pay to all their workers –including those in their supply chains– a living wage, so that their best practices comply with Article 23 of the Universal Declaration of Human Rights. As usual, the issue remains a taboo topic, not to be addressed, for it goes directly against the interest of the market. Moreover, what was not expected, was that the ISO 26000 is an exception to customary practice inside ISO. In contrast with most of its standards, ISO 26000 is not a tool that can be used to certify the practices of an organisation that claims to have incorporated ISO’s 26000 CSR guidelines. Such particularity plays all the more in favour of business organisations, where the mantra is to leave all issues up to the logic of the market, which has as its only purpose the maximisation of shareholder value.

One of the most consistent issues in all the guidelines, norms, standards and principles currently available “in the market”, is the sheer degree of ambiguity of many of its concepts. One fundamental reason for this is the ambiguous ethos in which international conventions –including those binding upon States– have been developed. For instance, decent work, a decent standard of living and decent working conditions do not provide a conceptual definition of decent or at least a process to determine what shall be considered “decent” to accurately and objectively qualify these concepts. Everything is left up to the interpretation of governments and businesses, in a discretionary manner, in an ethos completely immersed in the context of the market. Consequently, given that the ISO 26000 is anchored on many international conventions –particularly on the issues pertaining to human and labour rights– it indulges as well in a great deal of ambiguity, when addressing these critical concepts. Furthermore, it leaves the critical issue of the living wage outside its framework. This is so despite the fact that a living wage is a fundamental responsibility that no business organisation that pretends to be perceived as socially responsible and with a sustainable business model can do without. Such approach does not provide much added value to what is already available. In this way, in regards to ISO’s 26000, the market reigns supreme, once again.

La prolifération incessante des normes a conduit les fondateurs de l’ISEOR depuis 2002 d’entamer un vaste programme de recherches développées par un réseau international ouvert baptisé "Tétranormalisation" (Savall et Zardet, 2005). Si les entreprises subissent des pressions émanant des normes comptables et financières (IAS-IFRS), des normes du commerce mondial (OMC), des normes sociales (SA 8000), et des normes qualité-sécurité-environnement (ISO 9001, OHSAS 18001, ISO 14001) force est de constater que ces quatre pôles de normes les conduisent à répondre aux attentes et aspirations disproportionnées et incompatibles de leurs parties prenantes. Cet article propose de questionner l’impact de la Tétranormalisation sur les pratiques de RSE. Ainsi, avec ce développement continu des normes dans tous les secteurs d’activité et dans tous les compartiments de l’activité des entreprises, Frederick Winslow Taylor serait-il de retour avec l’Organisation Normalisée du Travail (ONT)? Comment intégrer en management des normes multiples et contradictoires? Les normes portent-elles préjudice à la RSE? Pour se pencher sur la problématique, la RSE semble être un fort cadre de réflexion sur ces différentes questions.
Mots-clés : Normes, Tétranormalisation, RSE, ISO 26000.

Decreasing the size of governments, this theory was emerged that they are not able to solve many social problems. Corporate Social responsibility partisans believe that large corporate are economic institution as well as social organizations so they should pay attention to the social consequences of their activities and try to create balance between conflicting responsibilities to various beneficiary groups- It seems that this concept is based on several traditional concepts like environmental concerns, communications with public, corporate altruism, human resources management and communicate with society, and if this concept wants to be clear and useful It will need standards to shape and Justify it. In this paper, we consider standards that are related to corporate social responsibility and make it legal. These standards are as follow:1-Account Ability 1000 standard , 2- Social accountability 8000 (SA 8000), 3- Global reporting initiative, 4- Global compact, 5- ISO 26000

A ISO (International Organization for Standardization) 26000 vem contribuindo com o desenvolvimento da responsabilidade social empresarial, porém ainda mantém a natureza genérica, característica das abordagens anteriores e a ausência de indicadores. Dentro desse contexto, questiona-se se a ausência de indicadores da norma ISO 26000 compromete a avaliação e consequentemente a internalização do comportamento socialmente responsável por parte das organizações? Para responder a tal questionamento é proposto neste artigo analisar o relatório de sustentabilidade da PETROBRAS (Petróleo Brasileiro S/A) a fim de identificar de que forma os princípios da norma ISO 26000 são internalizados. O método utilizado foi o estudo de caso, sendo a empresa objeto do estudo a PETROBRAS. A técnica escolhida para a coleta dos dados foi a pesquisa documental. Os resultados e as discussões evidenciaram que existem incoerências entre os discursos sobre responsabilidade social da PETROBRAS e parte de suas ações e que a existência dessas divergências entre discurso e práticas torna-se possível graças à generalidade da norma, como também, pela ausência de indicadores.

(The weight of fulfilling of social responsibility (SR) for political institutions, or Political
Social Responsibility (PSR), cannot be compared to the weight of fulfilling of corporate
social responsibility (CSR). For political institutions the fulfillment of PSR is a necessity
rather than an option. The world has an international standard for social responsibility,
namely ISO 26000. Implementation of ISO 26000 for the political fields is not common.
Even so, in terms of political communication, we still need a space for the creation of
commonness in meaning (the commonness in meaning) about the social responsibility of
political parties in their roles as Social Agent, Renewal Agent, Public Service Agent, and
Social Hope Agent. SR of NasDem Political Party in terms of reputation management has
many communication’s goals, which are: a. Changing the old custom of gratification
(mahar) politics into the new custom of non gratification politics in the process of
nominating legislative or executive candidates, b. party recruitment, c. voting during
elections / local elections. As for relationship management, NasDem has not yet
emphasized its focus. Therefore, the reputation built through PTM has not yet reached
the grass roots. However, the role of PTM in persuading other political parties to abandon
the prevalence of gratification politics in the process of nominating legislative and
executive candidates began to be seen (At least in the preparation of the 2020 elections,
a number of major parties committed to implement PTM in nominating their candidates).
Also the performance of NasDem votes in the 2019 elections was quite good, even the
best in increasing votes from the 2014 election compared to other parties. However, the
success was not solely driven by PTM alone but by various other factors, such as Politics
Without Conditions and the effects of Jokowi's suit tail, NasDem Restoration Platform,
vote getters, and others. In addition, PTM as a Political PR strategy in reputation
management is able to empower recruitment in terms of acquisition and retention even
though NasDem has launched PTM since 2015)

Corporate social responsibility (banks) is one of the important banking system issues which one of its effects is preventing banking crimes. Implementation of social responsibility principles and disciplines is of high importance in banks. Actually, “social responsibility’ pattern is a managerial expression, when exercising, crimes and banking crimes reduction is one of its functions. Actually CSR or corporate social responsibility is commitment of business sector for cooperating in sustainable economic development through working with staff, family and society for improving the quality and in this regard ISO 26000 and equator principle in 10 articles following social standardization of banks which today are accepted by 68 international banks, could be referred to. Therefore, in fact corporate social responsibility or CSR is a managerial discussion which entered into law, as well. Since it is a prevention mechanism and could be used in banking laws, as well. Prevention system caused by corporate social responsibility also is a self-regulation mechanism which is considered as one of the most important noncriminal techniques. In this paper, there is an attempt to study its role in preventing banking crimes through descriptive-analytical method aiming to express social responsibility.

Este artículo versa acerca de las normas internacionales que rigen la responsabilidad social alrededor del mundo, vale indicar que la ISO 26000 y el GRI son consideradas como las fuentes más robustas para establecer guías de gestión sostenible locales alrededor del mundo. En la primera parte del trabajo, se realiza un análisis de la historia de la responsabilidad social desde el siglo XVII hasta la época actual. Se revisan también las normativas emitidas por organismos como Transparencia Internacional y la Organización Mundial del Trabajo. Igualmente se analiza la normativa relacionada con las prácticas que impidan los sobornos y la práctica financiera y contable enfocada en principios de responsabilidad social.

The social responsibility (SR) agenda is gaining its momentum in an increasing number of organizations and global supply chains. Following this market demand, the International Organization for Standardization (ISO) has initiated development of ISO 26000 international standard on SR. However, questions of why, under what circumstances and which organizations and supply chains will adopt ISO 26000 are yet to be answered. In this paper, we determine a set of propositions about diffusion of ISO 26000 and hence SR practices amongst business organizations. Propositions are made in relation to SR orientation of organizations/networks, differences in regulatory systems, and the role of governments and national environments. Overall, this paper provides an insight into the arena of SR initiative by ISO and sets the path for the future empirical investigation in this emerging and important area.

Résumé:
Les acteurs engagés dans le processus de construction d’une norme transnationale dans le domaine de la responsabilité des entreprises (RSE) effectuent différentes formes de travail institutionnel afin de mener leur projet à terme. En mettant l’accent sur les processus et sur les acteurs, cette recherche compare la mise en œuvre de deux standards : le Pacte mondial (Global Compact) de l’onu et la norme iso 26000 de l’Organisation internationale de normalisation. L’analyse approfondit notre compréhension des liens entre les types de travail institutionnel et les différentes dimensions de la légitimité. Elle révèle les mécanismes de légitimation dans la construction initiale d’une norme RSE. Si le travail institutionnel est toujours d’une importance cruciale, il prend différentes formes selon les conditions propres à chaque initiative.

Abstract:
Actors involved in the construction of a transnational standard in the field of corporate responsibility (CSR) perform different types of institutional work in order to succeed with their project. This research focuses on processes and actors and compares the initiation of two standards: the un Global Compact and ISO 26000. Our research sheds light on the link between types of institutional work and dimensions of legitimacy. This fosters our understanding of legitimation mechanisms in the initial phase of a standardization project. Our analysis reveals that institutional work is paramount in the early construction of a standard and that it can take different forms depending on the specific circumstances of the cases in question.

Resumen:
Los actores implicados en el proceso de construcción de un estándar transnacional en el área de responsabilidad social empresaria (RSE) hacen diferentes tipos de trabajos institucionales a fin de realizar su proyecto. Poniendo el acento sobre el proceso y los actores, este trabajo compara el inicio de dos estándares: la Global Compact de la ONU y la norma ISO 26000 de la Organización internacional de normalización. EL análisis permite comprender los vínculos entre los tipos de trabajo institucional y las diversas dimensiones de la legitimidad, de modo de identificar los mecanismos de legitimación en la construcción de nuevos estándares de la RSE. Si bien el trabajo institucional es de una importancia crucial en los dos casos, toma formas distintas según las circunstancias particulares de cada iniciativa.

Most organizational behavior’s studies highlight the positive link between Corporate Social responsibility (CSR) perceptions, attitudes and employees’ behaviors within the organization.
    Thereby this qualitative research focuses on analyzing the impact of the application of CSR policies on the perception of employees but also on their organizational identification. Indeed, it appears that two organizational phenomenon mediate the CSR-employee identification relationship: the perception of external prestige and the organizational pride.
      Indeed, we structure the article in two parts. The first one deals with the mechanisms influencing the CSR and organizational identification relationship. The second one presents the semi-directive interviews results

El tema de la Responsabilidad Social Empresaria o Corporativa (RSE) no es nuevo. Ha habido bibliografía que se remonta a mediados de la década del ´50, pero que nunca traspasó el sentido netamente filantrópico. Desde los ´90 el sentido de la RSE ha tomado un nuevo curso, y el avance por una propuesta normativa que determina la responsabilidad social empresaria dentro de los parámetros de las políticas de las empresas transnacionales ha sido notorio. Precisamente, es dentro de esta última versión donde entra en escena el borrador de la norma ISO 26000 sobre responsabilidad social para empresas. En el presente artículo se hace un análisis de los borradores de la norma ISO 26000, planificada para ser firmada en el transcurso del año 2010: sus contenidos, objetivos e intenciones de esta norma legal que las ETN elaboran por sí mismas y para sí mismas en un ejemplo de lo que es definido como lex mercatoria.