ISO 26000 - AN INTEGRATIVE APPROACH OF CORPORATE SOCIAL RESPONSIBILITY

被引:12
作者
Herciu, Mihaela [1 ]
机构
[1] Lucian Blaga Univ Sibiu, Sibiu, Romania
关键词
ISO; 26000; CSR; business strategy; sustainable development;
D O I
10.1515/sbe-2016-0006
中图分类号
F [经济];
学科分类号
02 ;
摘要
ISO 26000 represents a guidance on corporate social responsibility and it is, at the present time, one of the most important document on CSR in the world. Without being mandatory or regulated, ISO 26000 is focus on seven core subjects that have to be approached synergistic - governance, human right, labor, environment, business practices, consumer, and community - in order to achieve its goal. The present paper intends to present and analyze the seven core subjects of ISO 26000 from tow perspectives: by emphasizing the benefits of implementing the standard into the business strategy and by revealing the correlation between corporate social responsibility and sustainable development.
引用
收藏
页码:73 / 79
页数:7
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