SMEs and cooperatives confront the challenge of CSR: the new ISO 26000

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Dokumentart: Article
Date: 2012
Source: Oñati Socio-Legal Series, 2-1, 2012
Language: Spanish
Faculty: Kriminologisches Repository
Department: Kriminologie
DDC Classifikation: 330 - Economics
Keywords: Genossenschaft , Wirtschaftsrecht
Other Keywords:
Corporate social responsibility
social economy & cooperatives
small & medium enterprise
micro enterprises
ISO 26000
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Corporate Social Responsibility is a central issue in modern business and a main factor of companies’ strategies for competitiveness in a global economy. The recent approval of ISO 26000 shows this general tendency to introduce social and environmental principles in global governance and organizational behaviour in all kinds of firms, organizations and multinational corporations. This paper offers a critical approach to the effects of ISO 26000 in the small and medium companies, and cooperatives, too. This norm is not focussed on the particularities of this kind of companies and shows some problems when implementing it in SME & social economy organizations. The question which comes up is if there is a necessity to adapt the implementation of ISO 26000 to these particular firms: in which cases and to what limits.

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