PYME y cooperativas ante el reto de la RSE: la nueva ISO 26000 (SMEs and cooperatives confront the challenge of CSR: the new ISO 26000)
Mots-clés :
Corporate social responsibility, social economy & cooperatives, small & medium enterprise, micro enterprises, ISO 26000, Responsabilidad social empresarial, Economía social y cooperativas, Pequeñas y medianas empresas, PYME, microempresasRésumé
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 ISO26000 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.
La Responsabilidad Social Corporativa es una cuestión central en la economía moderna, y un factor fundamental en las estrategias competitivas de las empresas, en el marco de una economía globalizada. La reciente aprobación de la norma ISO 26000 recoge la tendencia general de introducir principios sociales y medioambientales en el gobierno global y en la organización de todo tipo de empresas, organizaciones y corporaciones multinacionales. Este artículo ofrece un acercamiento crítico a los efectos de la norma ISO 26000 en las PYMEs y cooperativas. Esta norma no contempla las particularidades de este tipo de compañías, y muestra algunos problemas al implantarlas en PYMEs y organizaciones de la economía social. Se cuestiona la necesidad de adaptar la implementación de la norma ISO 26000 a este tipo de organizaciones, en qué casos, y con qué limites.
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