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.
DOWNLOAD THIS PAPER FROM SSRN: http://ssrn.com/abstract=2049865
Téléchargements
Downloads:
PDF (English) 87
Téléchargements
Publié-e
Comment citer
Numéro
Rubrique
Licence
OSLS strictly respects intellectual property rights and it is our policy that the author retains copyright, and articles are made available under a Creative Commons licence. The Creative Commons Non-Commercial Attribution No-Derivatives licence is our default licence, further details available at https://creativecommons.org/licenses/by-nc-nd/4.0 If this is not acceptable to you, please contact us.
The non-exclusive permission you grant to us includes the rights to disseminate the bibliographic details of the article, including the abstract supplied by you, and to authorise others, including bibliographic databases, indexing and contents alerting services, to copy and communicate these details.
For information on how to share and store your own article at each stage of production from submission to final publication, please read our Self-Archiving and Sharing policy.
The Copyright Notice showing the author and co-authors, and the Creative Commons license will be displayed on the article, and you must agree to this as part of the submission process. Please ensure that all co-authors are properly attributed and that they understand and accept these terms.
