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Implementation of the ISO 26000 Guidelines on Active Participation and Community Development

Author

Listed:
  • Oscar Daniel Licandro

    (Department of Administration and Finance, Universidad Católica del Uruguay; Montevideo 11600, Uruguay)

  • Adán Guillermo Ramírez García

    (Northern Regional Center, Universidad Autónoma de Chapingo, Obregón 56235, Mexico)

  • Lisandro José Alvarado-Peña

    (Microeconomics Department, Universidad del Zulia (Venezuela), Maracaibo 4011, Venezuela)

  • Luis Alfredo Vega Osuna

    (Economic and Administrative Academic Deparment, Universidad Autónoma de Occidente, Culiacan 80020, Mexico)

  • Patricia Correa

    (Department of Administration and Finance, Universidad Católica del Uruguay; Montevideo 11600, Uruguay)

Abstract

The ISO 26000 Guidance provides valuable conceptual and methodological guidelines for making corporate social action an effective tool through which organizations contribute to the solution of social problems within the communities they operate. These guidelines focus on their potential to contribute to the institutional strengthening of the social institutions of these communities, as well as to empower, generate autonomy, and develop skills in their final beneficiaries. Nevertheless, the academic literature has paid little attention to these guidelines. This document presents the results of pioneering research which was intended to provide information on the application of corporate social action. For measurement, a battery of 24 indicators was built and included in a structured questionnaire which was applied to a non-probabilistic sample of companies that carry out social actions. It was found that most of them apply the guidelines to a large extent and that this application correlates with the importance they assign to corporate social responsibility, with the degree to which they have incorporated it into their management, and with the construction of alliances with social organizations. Also, it was found that the application of these guidelines is independent of knowledge of the Guide and the approach to social responsibility that companies adopt.

Suggested Citation

  • Oscar Daniel Licandro & Adán Guillermo Ramírez García & Lisandro José Alvarado-Peña & Luis Alfredo Vega Osuna & Patricia Correa, 2019. "Implementation of the ISO 26000 Guidelines on Active Participation and Community Development," Social Sciences, MDPI, vol. 8(9), pages 1-18, September.
    • Handle: RePEc:gam:jscscx:v:8:y:2019:i:9:p:263-:d:267611
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    References listed on IDEAS

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    2. Eilbirt, Henry & Parket, I. Robert, 1973. "The practice of business : The current status of corporate social responsibility," Business Horizons, Elsevier, vol. 16(4), pages 5-14, August.
    3. Alexander Dahlsrud, 2008. "How corporate social responsibility is defined: an analysis of 37 definitions," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 15(1), pages 1-13, January.
    4. Ted London & Stuart L Hart, 2004. "Reinventing strategies for emerging markets: beyond the transnational model," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 35(5), pages 350-370, September.
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