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International Standards of Corporate Social Responsibility

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 Agris on-line Papers in Economics and Informatics
Volume II Number 4 - Special, 2010

International Standards of Corporate Social Responsibility

L. Stanislavská, K. Margarisová, K. Šťastná

Czech University of Life Sciences Prague, Faculty of Economics and Management

Abstract
The article deals with internationally acknowledged standards and norms in the sphere of corporate social
responsibility. It introduces the concept of social responsibility, the so-called triple-bottom line, in terms of
which the company focuses not only on the economic growth but it also takes into account environmental and
social aspects of its business activities. The article presents five norms and standards which stem from the triple-
bottom line concept. The norms and standards are in the article briefly characterised, which is followed by their
comparison based on four previously stated criteria. The results of the comparison show that there is no such
norm which would meet current company requirements.

This paper resulted from contribution to a research project IGA FEM CULS 201011140057 "Modern
Management Approaches in the Field of Higher Education in the Czech Republic"

Key words
Corporate social responsibility, triple-bottom line, international standards and norms Anotace.

Abstrakt
Článek se zabývá mezinárodně uznávanými standardy a normami v oblasti společenské odpovědnosti firem.
V článku je představen koncept společenské odpovědnosti, tzv. triple- bottom- line, v rámci něhož se firma
zaměřuje nejen na ekonomický růst, ale bere v potaz i environmentální a sociální aspekty svého podnikání.
V článku je uvedeno pět norem a standardů, které vycházejí z konceptu triple-bottom-line. Normy a standardy
jsou v článku stručně charakterizované a následně je provedeno srovnání na základě čtyř předem stanovených
kritérií. Výsledky provedeného srovnání ukazují, že neexistuje norma, která by vyhovovala aktuálním
požadavkům firem.

Poznatky prezentované v článku jsou výsledkem rešení grantu IGA PEF ČZU 201011140057 "Aplikace
moderních přístupů v řízení v oblasti vysokého školství v ČR“.

Klíčová slova
Společenská odpovědnost firem, triple-bottom-line, mezinárodní standardy a normy.

Introduction concerned with activities in an environmental and

The notion of social responsibility started to spread social sphere and not only focus on monitoring
more dramatically towards the end of the 20th financial aspects of their enterprise business.
century when worries about the environment were
Although there is no unified definition of corporate
beginning to grow, especially in connection with
social responsibility (henceforth CSR), we can find
climatic changes, which led to the development of
unison in understanding the CSR as a CSR is seen
environmental reporting. In this period the so-called
as a concept which goes beyond philanthropy and
Triple Bottom Line (the rule of triple responsibility)
compliance to address the manner in which
emerged, recommended by the consultants of
companies manage their economic, previous
Sustainability Corporation. Based on the Triple
termsocial,next term and environmental impacts
Bottom Line, corporations should be also

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 International Standards of Corporate Social Responsibility

and their stakeholder relationships in all their key a new set of metrics—capturing economic, social
spheres of influence: the workplace, the and environmental value added - or destroyed -
marketplace, the supply chain, the community and during the processes of wealth creation (Elkington,
the public policy realm. (Franc et al., 2006; 1998).
Hediger, 2010; Steinerová, 2008). According Davis
(2005), corporate responsibility begins where the Social responsibility requires a shift in the
laws ends. It is about what companies do with perspective of one’s own social role from the
regards to making a positive contribution to society position of "profit only" to a wider concept in the
above and beyond that which constitutes their legal context of the so-called three Ps -"people, planet,
obligations. profit" (Trnková, 2004). It means to function with
respect to the so-called Triple Bottom Line where
The questions of corporate social responsibility are the firm concentrates not only on its economic
even dealt with by the European Commission, growth but also on environmental and social
which in 2001 published a pivotal document aspects of its business activities (Norman,
entitled Green Paper. According to the European MacDonald, 2004). Because the society does not
Commission, the “corporate social responsibility function in isolation from the outside world but it is
means voluntary integration of social and its integral part. What is more, the assessment of
ecological views into every day’s corporation’s the firm’s activity by its surroundings and the state
operations and interactions with an outside world“ of this environment has a direct impact on
(Green Paper, 2001). During February introduction commercial success of the company (Trnková,
of the most current report on the European 2004).
competitiveness, Günter Verheugen, vice chairman
of the European Commission, said the following: Economic pillar
„Socially responsible corporations will be in a Among principal socially responsible activities
better position than those that still has not accepted belonging into an economic pillar we can include
the CSR, because they may present themselves with the creation and maintenance of an ethical codex,
the number of strong points including loyal transparency, a responsible approach to the
employees whom they can rely on. Our report customer or the building of relations with suppliers
shows that the CSR is good in good times, (Prskavcová, 2007; Trnková, 2004). In her
however, in bad times it is something we must have publication “The CSR Concept in Practice“,
for us to overcome these bad times“(Trapp, 2009). Magdaléna Steinerová, Business Leaders Forum,
Generally, experts agree that socially responsible characterises a responsible approach to the
corporations have, in a long-run, a better chance of customer as providing clear and precise information
survival and success. According to Clow and Black about products and services and giving evidence
(2008), corporations performing activities that are and taking care of customers‘ complaints
viewed positively, generate quality publicity and (Steinerová, 2008). According to Philips Kotler,
clients‘loyalty. Companies that try hard to fight corporate ethics policy – measures, which all
unfair practices, pollution, harassment in the employees of the corporation must follow - should
workplace and other negatively viewed activities, be set by every company. These measures concern
protect themselves from law suits and negative relations with distributors, advertisement standards,
hearsay from unsatisfied consumers and employees. customer services, setting up prices, the
By decent acting in all of these areas, the company development of products and last but not least,
may protect itself from the risk of damage of its general ethical standards (Kotler et al., 2007).
public image and strengthen positive understanding
of its activities by the public. Social pillar
A social pillar should be best divided into two
Triple Bottom Line areas, internal and external.
The term was introduced in 1994 by Joh Elkington. The internal area is often referred to as the so-called
The idea behind the TBL idea was that business and corporate social policy, whereas the external area
investors should measure their performance against deals with philanthropy, altruism, cooperation with

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 International Standards of Corporate Social Responsibility

Source: Carew, Mitchel (2008); adapted by the author

Fig. 1: The pillars of Corporate social responsibility.
local communities (local special interest groups) company’s customers (Steinerová, 2008). When
(Prskavcová et al., 2008). setting up the internal social policy, it is necessary
to estimate correctly the needs and wishes of
The internal area presents corporate social policy workers. No financial benefits, which are not
(Prskavcová et. al, 2008), or corporate work favoured among workers, will lead to their loyalty.
environment (Steinerová, 2008). The internal social Therefore, the internal social policy cannot be
area covers SA 8000 (Social Accountability) effective unless the needs of the employees of the
management standard. company have been previously researched.

Social policy is a tool for maintaining the A socially responsible corporation generates its
satisfaction of employees, which consequently effort to have good neighbouring relations – it
leads to the increase in a corporation’s profit reduces its negative impact and takes part in solving
(Prskavcová et. al., 2008). Motivated employees local problems. All this comes back in the reduction
are very productive, their feeling of pride stemming of risk and positive reception of the company by
either from the corporation’s behaviour towards the local community, from which potential customers
outside world or the firm policy oriented at its and employees are being recruited. The firm may
employees. Besides productivity, what is very present itself as a god neighbour by, for instance, a
important for the company is the loyalty of its financial support of public activities and projects.
employees, which reduces expanses for hiring new Another possibility may be in involving the
work force and the satisfaction of employees, which employees of the company in voluntary beneficial
in the end reflects itself in the approach towards activities for the local society as a part of their

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 International Standards of Corporate Social Responsibility

working hours (Steinerová, 2008). When planning Results and discussion

programmes for the support of the community,
thorough knowledge of a local community is vital In order for the public not to accuse corporations of
as well as the knowledge of its problems and from taking advantage of the CSR as the means of
that emerging needs. marketing communication, it is suitable to make use
of the existing norms or standards from the area of
Environmental pillar social responsibility.
In this ecological, pillar which is a part of social
responsibility, firms focus especially on the Jaroslav Prachař (2008), from Correct Business
reduction pf a negative impact of their activities on Association, mentions other reasons for the
the environment. In corporate practice, this implementation of a norm that would regulate the
ecological approach is implemented through the so- CSR in organisations. They are as follows:
called environmental management. The
− general trends to modify (improve) results,
environmental management can be best
unless there follows a check;
characterised as intentional influence on those
− necessity to provide true information to
company activities and products, which have, had
interested parties;
or can have a negative impact on the environment
− necessity to work with feedback and unify
(Prskavcová et al., 2008). Among standardised
opinions and measures;
systems of environmental management belong ISO
obtain information for benchmarking;
14001 or EMAS (Environmental Management −
Auditing Standard). − maintain worldwide trends;
− IMPORTANT – the increase of trust in
organizations.
Objectives and Methodology International Norms and Standards in the
Following the concept of corporate social
Area of Corporate Social Responsibility
responsibility, the objective of this article is to
In the area of measuring and reporting on social
characterise the most significant standards and
responsibility, there exist a number of national and
norms which modify the corporate social
international norms and standards. They differ from
responsibility and to compare given standards on
one another in their strictness, quality, viewpoint
the basis of selected criteria.
perspective, difficulty and in their purpose
The work will be carried out in the following steps: (Šancová et. al., 2005). In the labyrinth of all these
initiatives, the following five are pre-dominant:
1. Brief characteristics of the five most significant
standards and norms. − SA 8000
− AA 1000
2. Comparison of selected norms − ISO 26000
− OECD Guidelines for Multinational
1. Norms will be compared on the
Enterprises
basis of selected criteria – criteria will be
− EMS (ISO 14000, EMAS)
selected following the findings from
researched professional literature, SA 8000 SOCIAL ACCOUNTABILITY –
2. Selected criteria:
Social Responsibility
Regulated area: social x SA 8000 is a certification norm which sets
environmental x economic requirements in the area of child labour, forced
incidence: worldwide x within the labour, BOZP, discrimination, work hours, right to
EU congregation and evaluation. However, it also states
possibility of certification: yes x no requirements for a management system. It was
target organizations: international created by Social Accountability International
corporations x all enterprises (SAI), a non beneficial non governmental
3. Conclusions organization in the US. The organization has great
experience in these questions and endeavours to

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 International Standards of Corporate Social Responsibility

maintain high international prestige (Prachař et. al., − Ethical audit;

2008). − Choice of indicators and CSR reporting,
etc. (Čaník, Čaníková, 2008).
Only an independent certification organization
accredited by the SAI can issue a certificate about ISO 26000
the agreement with the SA8000 international norm ISO - “International Organisation for
requirements The SA8000 specifies the Standardization“ - is an independent organization
requirements for corporate social responsibility in 9 concerned with the creation of international
areas: standards for industry. ISO standards are voluntary
mechanisms managed by market and as such they
Child Labour,
can be realized by private economic organizations.
−
− Forced and Compulsory Labour,
− Health and Safety, Since June 2008 there exists a current proposal of
− Freedom of Association & Right to the ISO 26000 norm. It is also the first time when
Collective Bargaining, the process of creating the ISO norm is shared by
− Discrimination, corporations, governments, non governmental
− Disciplinary Practices, organizations (NGO), unions, consumer
− Working Hours, organizations as well as research and consultant
− Remuneration, institutions (Winistörfer, 2008).
− Management Systems (SA 8000, 2008).
The upcoming ISO 26000 norm, dealing with social
AA 1000 responsibility, is driven by a general finding that
social responsibility is the basis of sustainability of
ACCOUNTABILITY/ASSURANCE
very organization (Prskavcová, 2007).
STANDARD
AccountAbility's AA1000 series are principles- ISO 26000 aims to assist organizations and their
based standards to help organisations become more network in addressing their social responsibilities
accountable, responsible and sustainable. They and providing practical guidance related to
address issues affecting governance, business operationalizing SR, identifying and engaging with
models and organizational strategy, as well as stakeholders and enhancing credibility of reports
providing operational guidance on sustainability and claims made about SR. Furthermore, the
assurance and stakeholder engagement (AA1000, standard aims to:
2007).
− Emphasize performance results and
AA 1000 is a norm generally applicable to all types improvements.
of organizations (private and governmental), whose − Increase customer satisfaction and
objective is to examine the credibility and quality of confidence.
CSR reports by organizations in the area of − Promote common terminology in the SR
economic, environmental, social and ethical field.
responsibility. The owner of this norm is Account − Be consistent, and not in conflict, with
Ability, a non beneficial organization with existing documents. treaties, conventions
headquarters in England, whose aim is the support
and other ISO standards (Castka,
of fair trade (Prachař et. al., 2008). Balzarova, 2008).
This standard endeavours after a complex approach
OECD GUIDELINES FOR
(unlike fro instance ISO 14000, which primarily
MULTINATIONAL ENTERPRISES
focuses on environmental areas). What is more, AA
The OECD Guidelines for Multinational
1000 also includes:
Enterprises (the Guidelines) are recommendations
− Constructing socially responsible addressed by governments to multinational
strategies; enterprises. They provide voluntary principles and
− Methods of communication with involved standards for responsible business conduct
parties; consistent with applicable laws. The Guidelines aim

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 International Standards of Corporate Social Responsibility

to ensure that the operations of these enterprises are approach of the enterprise to the environment. The
in harmony with government policies, to strengthen implementation of these systems into the enterprise
the basis of mutual confidence between enterprises and its practice means more open communication
and the societies in which they operate, to help with public about the approach of the enterprise to
improve the foreign investment climate and to the environment (Čaník, Čaníková, 2008). It
enhance the contribution to sustainable concerns internationally acknowledged and
development made by multinational enterprises trustworthy systems, whose reliability, among
(OECD, 2008). OECD measures are written in the others, provides independent examination by an
form of a detailed ethical of codex and they touch external body.
the following areas of enterprise activities:
transparency, relations among employees, EMAS – the EU Eco-Management and Audit
environment protection, struggle against corruption Scheme – is a voluntary initiative designes to
and competition. They also include the definition of improve the environmental performance of
responsibility for suppliers and sub suppliers organisations. It was initially established by
(Šancová et. al., 2005). European Regulation 1836/93, and has
subsequently been replaced by Council Regulation
These measures also call for better openness and, 761/01 (Visser et al., 2008).
what is more, they ecommend that companies
should provide information in the following areas: Engel and Tóth mention principal EMAS
requirements:
− results of company’s economy;
− company’s plans and objectives; − a full accord of environmental manegemt
− owner’s relations and rights to vote; systém with ISO 14000 norm
requirements;
− the list of members of executive board and
the improvement of environmantal
management and their financial −
evaluation; performance and reduction of
environmantal load;
− foreseeable risk factors;
accord with environmenal legislative;
the questions of the relation with
−
−
regular publishing of environmantl
employees and other stakeholders; −
statements.
− management structure and company’s
policy (Čaník, Čaníková, 2008). The ISO 14001 norm includes pivotal factors of an
effective environmental management system, which
Enterprises may voluntarily acknowledge these
may be used for both services as well as
standards; however, this approach can neither be
manufacture sectors. The norm requires that the
audited nor certified (Čaník, Čaníková, 2008).
society would define environmental goals and
target values and that it would create management
EMS
system necessary for their achievement. It further
In general an EMS is considered at the part of a
requires that the society would replenish the system
management system of an organisation, in witch
with processes, approaches and activities
specific competencies, behaviours, procedures and
(Prskavková, 2007).
demands for the implementtion of the operational
environmental policy of the organisation are Comparison of Norms according to their
defined. An EMS can also be seen as a set of
Interests
interrelated elements used to establish policy and
All five norms endeavour to reach a multi-sector
objectives and to achieve those objectives (Visser et
scope or, in other words their applicability in
al., 2008)
various sectors of business. They all are based on
These management systems present an active philosophy which takes into account the
approach of the enterprise towards the environment requirements and expectations of stakeholders
as they help to observe, manage and reduce the (Šancová et. al., 2005).
impact of enterprises’ activities on the environment.
Table 1 presents the comparison of introduced
Thus they contribute to a more responsible
norms based on the selected criteria. It presents

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 International Standards of Corporate Social Responsibility

Source: adapted by the author

Figure 2: Comparison of Norms according to their Interests.

Source: adapted by the author

Figure 3: Grafical Comparison of Norms according to their Interests.

areas regulated by particular norms, their scope of The comparison of norms from the area of social
performance from a geographical point of view, the responsibility shows that norms very often regulate
possibility of norm certification, their target group – a social sphere of trade. Norms SA 8000, AA 1000,
that is for what type of company norm is ISO 26000 and OECD measure deal with the
determined, ho are its wits creators and a brief behaviour of the enterprise towards its employees.
characteristics. The most extensive norms are OECD measure and
upcoming ISO 26000 – they include all three areas

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 International Standards of Corporate Social Responsibility

of social responsibility (social, economic and conscious of these facts, it can actually use them for
environmental), that is they cover the whole so- its own profit. In the time of customers’ aversion to
called Triple Bottom Line. The disadvantage of classical marketing tools, correctly performed
OECD measures is the fact that they are restricted activities of social responsibility may be used as
only to international corporations. The CSR is a strong competitive weapons. The concept of
concept set mainly by multinational enterprises; corporate social responsibility can also be viewed
however, there is a general tendency to spread the as a new approach toward corporation management.
concept even to national and local businesses. This Successful implementation of social responsibility
problem could be solved by the upcoming ISO to corporation management will positively
26000norm. Authors promise its suitability influence the relation of public to the corporation
applicable to all types of enterprises. At the same and thus the chance of the corporation to succeed
time it will modify all CSR areas. However, the on the market will grow.
problem remains in the impossibility of the norm to
be certified. It will concern only recommendations In economic science and company’s practice, there
or manuals whose adherence cannot be checked by emerged a number of approaches whose objective
a third party. On the one hand, the certification of a was to describe corporate social responsibility.
norm brings the increase in expanses; on the other it Business ethics, sustainable development,
ensures an objective assessment of socially environmental management and social management
responsible activities in the enterprise. This is the are the most common concepts describing the given
fact where the author of this text sees the greatest problematic. Similarly, tools - standards, norms,
weakness of the upcoming norm. behaviour codex, measures and others – according
to which companies can orientate in the question of
social responsibility – are rather incomprehensible.
They either focus on particular topics, or they are
Conclusion
too general. They are specific for individual sector,
We can say that the contribution of social
and they are valid locally or globally. The
responsibility for a particular company is
comparison of norms in this work shows that there
unquestionable. A critical viewpoint at multi-
is no such norm which would cover the whole area
national corporations is becoming to be an integral
of social responsibility and that would be suitable
part of the lifestyle of young and educated people.
for all types of enterprises and last but not least,
These customers put emphasis on ecological and
which would enable its certification. In her
social approaches of companies to economic
dissertation work the author of this text will further
activities. These people not indifferent to the
concentrate on the questions of generally applicable
company’s handling its employees or to arrogant
norms regulating social responsibility. The
business polluting the environment by their
objective of her work will be to propose a model
activities. However, access to this information
suitable for small, middle-sized as well as large
provided by the media interested in the matter is
companies. The model will further provide a
rather simplified. Affairs concerning non ethical
manual for implementing the concept of social
behaviour of some companies may ruin their
responsibility and its successful application.
prestige, notwithstanding the sum of financial
sanctions that the companies accused of such
practices must pay. If a company becomes

Corresponding author:
Ing. Lucie Stanislavská
Czech University of Life Sciences Prague, Department of Management
Kamýcká 129, 165 21 Prague-Suchdol, Czech Republic
e-mail: [email protected]

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