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A Comparative Analysis of International Corporate Social Responsibility Standards as Enterprise Policy/Governance Innovation Guidelines
Author(s) -
Dankova Petya,
Valeva Milena,
Štrukelj Tjaša
Publication year - 2014
Publication title -
systems research and behavioral science
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.371
H-Index - 45
eISSN - 1099-1743
pISSN - 1092-7026
DOI - 10.1002/sres.2254
Subject(s) - corporate social responsibility , corporate governance , perspective (graphical) , variety (cybernetics) , social responsibility , business , market orientation , accounting , public relations , marketing , political science , finance , artificial intelligence , computer science
This research responds to the market demand for better understanding of the variety of corporate social responsibility (CSR)‐standards from the market actors' perspective. Authors introduce the selected systems theory and holistic thinking needed for the implementation of CSR standards into the innovated enterprise policy. Historically built understanding of CSR is discussed, and existing international CSR initiatives/standards are compared. Taking the perspective of the market actors as participants who need orientation for embedding social responsibility into their enterprise policy, management and practice, authors focus on the most prominent CSR standards to detect their overlaps, distinctions, the extent and depth of CSR in them. On the basis of these findings, three types of CSR standards are identified. Copyright © 2014 John Wiley & Sons, Ltd.