The ISO 26000 guidance on social responsibility international standard: what are the business governance implications?

Corporate Governance (Bingley) - Tập 13 Số 3 - Trang 305-317 - 2013
Thomas A. Hemphill1
1School of Management, University of Michigan – Flint, Flint, Michigan, USA

Tóm tắt

PurposeOn November 1, 2010, the Geneva‐based International Organization for Standardization (ISO) launched ISO 26000:2010, Guidance on Social Responsibility (hereafter ISO SR international standard), a document that integrates international expertise on the concept of the social responsibility of organizations in society. The purpose of this paper is to identify and critically analyze the reasons for and against business enterprises implementing the ISO 26000 SR international standard.Design/methodology/approachThis analysis identifies the following reasons for business enterprises to implement the ISO SR international standard: first, the positive image of ISO as a globally reputable and credible organization for establishing international technical standards; second, the development of an international consensus among stakeholders regarding the definition and objectives of social responsibility as it pertains to the economic, environmental, and social impacts of business enterprises on society and the natural environment; and third, as a holistic reference for a management team interested in integrating social responsibility principles into enterprise operations.FindingsFrom a general business governance perspective, the ISO 26000 SR international standard is handicapped by it being too broad in scope to be useful in the context of specific industries and sectors, too costly and time‐consuming for many small and medium‐sized enterprises to implement, and, unlike most other ISO international standards, it is not a certifiable management system – therefore leading to weaknesses in assessing its efficacy.Originality/valueThis article provides a comprehensive and thorough analysis of the “strengths and weaknesses” of the recently published ISO 26000 SR international standard as a viable business governance document.

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Corporate Governance (Bingley)

Tập 13 Số 3

305-317

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