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ISO 26000
No full textEn el año 2001, la Organización Internacional para la Estandarización (ISO) comenzó a estudiar la necesidad de desarrollar una norma de Responsabilidad Social. Se formó así un grupo de trabajo internacional, que publicó la norma ISO 26000 en noviembre del 2010.
ISO 26000 tiene como principal objetivo ayudar a las Organizaciones a contribuir al desarrollo sostenible
ISO 26000: uma análise do enquadramento da ORSEGUPS
Get PDFTCC (graduação) - Universidade Federal de Santa Catarina, Centro Sócio Econômico, Curso de Ciências Contábeis.A responsabilidade social tem atualmente um lugar de destaque ao falar-se de gestão nas organizações. Com o objetivo de incentivar as ações sociais organizacionais, a International Organization for Standardization criou uma nova norma, a ISO 26000 - responsabilidade social, que surgiu para direcionar a ação social exercida pelas organizações. Por meio desta pesquisa, busca-se estudar o enquadramento e propor as adequações necessárias nos processos e atividades realizados pelo Grupo ORSEGUPS, com o objetivo de enquadrar a organização na nova norma. Definido o tema, realizou-se um estudo bibliográfico a respeito da ISO 26000, analisando as ações sociais já realizadas pela organização estudada e buscando sugerir as ações a serem implantadas. Justifica-se este estudo devido a importância do tema à sociedade, benefícios gerados à organização e conhecimento adquirido por parte da acadêmica. A técnica metodológica utilizada é a pesquisa bibliográfica, e o estudo utiliza os modos de pesquisa exploratória e descritiva. Com base na análise realizada, constatou-se que a ORSEGUPS atende todos os temas centrais da ISO 26000, mesmo que com pequenas ações. Observa-se uma atuação mais robusta nos temas meio ambiente e envolvimento com a comunidade e seu desenvolvimento. Porém vê-se necessária a implantação de ações relativas a todos os temas, na busca por tratá-los com a mesma importância
A Systems Perspective on ISO 26000
No full textSince its publication in 2010, ISO 26000 has become the de-facto standard of
Corporate Social Responsibility (CSR). While not a certifiable standard in ISO
terms, but rather a guidance document, it has become the document many
corporations use as their basis for CSR work. ISO 26000 claims that the
objective of social responsibility is to contribute to sustainable development,
using the Brundtland definition – development, which meets the needs the
present without compromising the ability of future generations to meet their
own needs – as the basis for sustainable development.
However, the Brundtland definition, while commonly referred to, is not
sufficiently concrete to give guidance for strategic planning and action in
businesses, municipalities and society at large. Therefore it is helpful to
supplement the Brundtland definition with a framework that allows for this
concrete and strategic planning, e.g. the Framework for Strategic Sustainable
Development (FSSD). The FSSD is based on a principled definition of
sustainability, defining social and ecological sustainability in more
operational terms, and includes guidelines for how to contribute systematically
and strategically to fulfillment of this definition. It is a transdisciplinary
framework built on insights from systems thinking and has been continuously
developed as well as used and improved in organizations all over the world for
the last two decades. A particular recent development focus has been the social
dimension of sustainability, with new insights based on the application of
systems thinking to social systems having been recently presented.
In this paper, these new insights are used to analyze and evaluate ISO 26000´s
contribution to sustainability, highlighting both benefits and shortcomings of
ISO 26000 from a social systems and strategic sustainable development
perspective. Main points include that, while ISO 26000 is comprehensive in it´s
scope and provides a vast achievement in terms of international consensus
building around the essential issues in CSR, it is not based on a scientific
understanding of social and ecological systems and is therefore a document
highlighting current societal expectations rather than a document allowing
organizations to innovate, plan, act and monitor long-term for sustainability.
The paper further points out examples of aspects of sustainability that are
likely to become issues in the future, but that are currently not covered by
the ISO guidance. Finally, the paper points at research needed to explore more
in detail in which ways ISO 26000 can support strategic working towards
sustainability, and in which areas other tools are necessary
ISO 26000
No full textInternational audienceL'élaboration de l'ISO 26000. Le contenu de l'ISO 26000. L'ISO 26000 et le contexte institutionne
ISO 26000 : un instrument de la performance symbolique ?
No full textInternational audienceIl est important de montrer la difficulté du chemin qui peut mener de l’adoption de la norme ISO 26000 jusqu’à sa mise en oeuvre des entreprises, qui requiert un processus d’appropriation de la part des organisations. Un tel processus d’appropriation exige de proposer une vision organisatrice, comprise par les entreprises comme compatible avec sa stratégie, et de trouver les outils concrets et diversifiés destinés à le faire. Un tel passage paraît difficile, en raison à la fois du caractère très général des lignes directrices relatives à la responsabilité sociétale, et de leur immersion dans l’univers moral et éthique de la responsabilité sociale. Faute de penser cette instrumentation des normes de responsabilité sociétale par les organisations, cette mise en oeuvre des normes ISO demeure difficile, d’autant que l‘ISO ne constitue pas nécessairement l’instance qui pourrait paraître la plus légitime pour poursuivre ces enjeux d’ordre démocratique. Peut-être les communautés professionnelles et les syndicats pourraient-ils être conviés à cette mise en oeuvre, à travers des structures qui demeurent à inventer : ce qu’il faut aujourd’hui construire, ce sont les outils juridiques ou philosophiques capables d’accompagner l’évolution du rôle des organisations
ISO 26000 as a prerequisite for standardization of corporate social responsibility in banks
No full textАвтор розглядає проблему ІСО 26000 як передумову стандартизації корпоративної соціальної відповідальності в банкахThe author considers the problem of ISO 26000 as a prerequisite for standardization of corporate social responsibility in bank
Propuesta de una guía para la aplicación de la norma ISO 26000 en las organizaciones de la Economía Popular y Solidaria del Ecuador, en el sector real cooperativo
No full textPara determinar la aplicación de la ISO 26000 Guía sobre Responsabilidad Social en las cooperativas del Ecuador, se realiza una revisión de los componentes de ISO 26000, el sector cooperativista del Ecuador en la actualidad, las propuestas internacionales y nacionales que existen en la actualidad sobre temas de Responsabilidad Social.
Las Cooperativas del Ecuador por medio de la Superintendencia de Economía Popular y Solidaria, en la actualidad están buscando cumplir con temas de Responsabilidad Social por medio del Modelo de Balance Social creado e implementado por el organismo de control, por lo que se trabajo en las similitudes que el Modelo de Balance Social puede tener con la ISO 26000.
Por medio de un diagnóstico de la Responsabilidad Social en las Organizaciones de la Economía Popular y Solidaria, mayormente en el sector Real Cooperativo, se pudo conocer el nivel de conocimiento y cumplimiento que las cooperativas del Ecuador tienen sobre Responsabilidad Social.
Finalmente al conocer que el desarrollo de las cooperativas del Ecuador en torno a ISO 26000 es poco aplicado, se trabajo en la elaboración de una guía amigable para las cooperativas del Ecuador como un paso previo a la plena aplicación de ISO 2600 dentro de sus organizaciones
Propuesta de una guía para la aplicación de la norma ISO 26000 en las organizaciones de la Economía Popular y Solidaria del Ecuador, en el sector real cooperativo
No full textPara determinar la aplicación de la ISO 26000 Guía sobre Responsabilidad Social en las cooperativas del Ecuador, se realiza una revisión de los componentes de ISO 26000, el sector cooperativista del Ecuador en la actualidad, las propuestas internacionales y nacionales que existen en la actualidad sobre temas de Responsabilidad Social.
Las Cooperativas del Ecuador por medio de la Superintendencia de Economía Popular y Solidaria, en la actualidad están buscando cumplir con temas de Responsabilidad Social por medio del Modelo de Balance Social creado e implementado por el organismo de control, por lo que se trabajo en las similitudes que el Modelo de Balance Social puede tener con la ISO 26000.
Por medio de un diagnóstico de la Responsabilidad Social en las Organizaciones de la Economía Popular y Solidaria, mayormente en el sector Real Cooperativo, se pudo conocer el nivel de conocimiento y cumplimiento que las cooperativas del Ecuador tienen sobre Responsabilidad Social.
Finalmente al conocer que el desarrollo de las cooperativas del Ecuador en torno a ISO 26000 es poco aplicado, se trabajo en la elaboración de una guía amigable para las cooperativas del Ecuador como un paso previo a la plena aplicación de ISO 2600 dentro de sus organizaciones
Anticipating and Assessing CSR within ISO 26000 implementation. The experience of the Camst Cooperative (Italy)
No full textOn April 15, 2014 the European Parliament voted the proposal for a directive of the Parliament and the Council as regards the disclosure of non-financial and diversity information by large companies and groups, which recommends the adoption of international standards like the UN Global Compact and ISO 26000. The latter is not a proper standard whose application can be certified. In fact, ISO 26000 is more a practice of reference, which aims to promote a holistic and synergistic approach to social responsibility, while putting governance at the centre and facilitating the effective implementation of ISO’s principles and put them into practice. Released in April 2016, the Guidance to the application of UNI ISO 26000 assists organizations in contributing to sustainable development and encourages them to go beyond legal compliance, promoting a common understanding in the field of social responsibility. Yet companies may find difficulties in practical implementation because they are at various stages of understanding and integrating social responsibility into their processes. Moreover, they have to understand how to complement ISO 2600 with other existing standards, tools and initiatives for social responsibility.
Trying to contribute to the quest for additional insights on ISO 26000 implementation, this work aims to provide a critical analysis of the applicability and the appropriateness of ISO 26000 in the context of an Italian cooperative, named Camst, which represents one of the largest catering service firms in Italy. The company already follows the SA 8000 and accounts for its actions by publishing the company’s Social Report.
The case study analysis indicates that an experienced user like Camst can benefit from the introduction of ISO 26000, whose adoption has led to an improvement in existing practices and a greater integration of social responsibility into the organisation. Moreover, the analysis indicates that ISO 26000 is quite a general standard that can be adopted in several context. In fact, the ‘particularity’ of Camst (i.e. being a cooperative owned by its workers, which deals with food processing) does not need relevant adaptations.
The work provides both scientific and managerial implications. On the one hand, it contributes to further reflections on the effectiveness of ISO 26000. On the other hand, it suggests how organisations can maximise the benefits of ISO 26000 implementation
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