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The purpose of this paper is to investigate the relationship between the ISO 26000 (global corporate social responsibility standard) adoption and financial performance. The current study aims to explore whether ISO 26000 social responsibility standard adoption has an impact on financial performance.

The study is based on a sample consisting of French companies listed on the CAC-All-Tradable index for the period 2010-2017. This study is motivated by using panel data estimated feasible generalized least squares method.

The results show that that good corporate governance can improve the financial performance. This positive impact is also noticed in the case of labor relations and conditions, environment and community involvement. However, it does not apply to human rights, fair operating practices and consumer issues, as there is no significant relationship between these dimensions and the financial performance.

The findings may be of interest to the academic researchers, investors and regulators. For academic researchers, it is interested in discovering how the adoption of ISO 26000 can improve financial performance. For investors, the results show that it is appropriate for different countries to adopt the ISO 26000 guidelines and introduce societal practices in their activities.

This paper extends the existing literature by examining the effect of the ISO 26000 standard for financial performance in the French context. The study of corporate social responsibility through its seven societal dimensions has enabled us to understand the guidelines relating to the ISO 26000 standard.

This paper aims to examine the definition of corporate social responsibility (CSR) as propagated by ISO 26000, the global comprehensive guidance standard for CSR, compare it to and position it vis-à-vis other contemporary interpretations of CSR and formulate a critique on the standard’s definition of CSR.

This paper aims to examine the definition of CSR as propagated by ISO 26000, the global comprehensive guidance standard for CSR, compare it to and position it vis-à-vis other contemporary interpretations of CSR and formulate a critique on the standard’s definition of CSR.

ISO 26000’s definition of CSR is ‘out of the ordinary ' when compared to instrumental CSR definitions that are currently dominant, as it propagates an explicit moral perspective on corporate responsibilities towards society. While it resembles aspects of earlier definitions of CSR, this paper argues that the standard, being the end result of a global stakeholder dialogue, tries to make a strong plea for the return of morality in the CSR debate. Also, it is concluded that the ISO 26000 definition of CSR has several shortcomings, especially on the subject of corporate governance, which are addressed.

While the main gist of this paper is of a theoretical nature, it may have implications for practice as well. For instance, it may inform critical examinations of corporate commitments to CSR through adopting ISO 26000, and may inform future revisions of the standard.

This paper is the first to examine the ISO 26000 definition of CSR in a structured and detailed way.

The purpose of this paper is to map the key challenges that quality management faces in order to meet the demands of CSR. The paper focuses on ISO 26000 – a newly emerging international standard for social responsibility – and discusses synergies (and divergences) between quality management (and ISO quality management and environmental management standards) and CSR as they emerged during the process of ISO 26000 development.

This paper draws conclusions from the resolutions and working materials produced by ISO Committee on Consumer Policy, the Strategic Advisory Group on Social Responsibility and ISO/TMB/WG SR – a working group in charge of the development of ISO 26000. To add the quality management dimension to the discussion, the evidence is further expanded from the ISO documents by revealing the arguments posited by nominated experts during the development of ISO 26000.

The paper finds that the quality field can significantly contribute to the deployment and uptake of the corporate social responsibility agenda yet needs to reinvent and rejuvenate in key areas such as management systems; integration of strategy, operations, technology, CSR and quality; incorporation of corporate governance; and improvements in third‐party certification and internal auditing practices.

The research in the paper is limited to the linkages between quality management and CSR stemming from the development of ISO 26000. Other CSR standards and tools are not included. However, as ISO 26000 is a global initiative, this paper provides a view from the perspective of one of the most significant initiatives in recent years.

The paper informs quality practitioners about the recent developments in international standardization of social responsibility and draws the linkages between quality management and corporate social responsibility that will enable them to adopt the CSR agenda and ISO 26000 in the future.

This is one of the first papers that deals with the linkages and synergies between ISO 26000 and quality management. By doing so, key areas are also offered that practitioners and academics should further explore in order to demonstrate the contribution of quality management to CSR.

Corporate social responsibility (CSR) ISO standards have been noted as an essential marketing strategy by which firms can achieve consumer trust while improving environmental, social, and quality factors. This study discloses the contextual relationship between CSR ISO standards and sustainable impulse buying behavior. This study also looks to uncover the CSR ISO driving and linkage factors that motivate consumers to make sustainable impulsive purchases.

Three distinct research methods were employed in this research. First, a consumer expert opinion-based Interpretive Structural Modeling (ISM) approach was adopted to reveal the contextual relationship between CSR ISO factors and sustainable impulse buying behavior. Secondly, Matrice Impacts Croises Multiplication Appliques Classement (MICMAC) was used to examine these factors' driving and dependent power. In addition, Minitab package software was also used to check the statistical validation of ISM-MICMAC results.

The results indicate that although environmentally responsible CSR ISO 14001, socially responsible CSR ISO 26000, and consumer perception of product quality CSR ISO 9001 standards contain strong driving power, their dependent power was weak. All these CSR ISO factors (14,001, 26,000, and 9001) strongly impact each other and sustainable impulse buying. Therefore, these three CSR ISO factors have been placed at the bottom of the ISM model. The CSR ISO 14020 standard (labeling of the product), knowledge of CSR ISO standards, consumer trust, and advertising about CSR ISO standards have been placed in the middle. The mentioned factors have intense driving and dependent power and are classified as linkage factors for sustainable impulse buying. Impulse buying behavior has weak driving and strong dependent power, yet this factor strongly depends on other CSR ISO factors. Hence, this factor is placed at the top of the ISM model. In addition, the Minitab package software results indicate that ISM-MICMAC results are statistically valid.

To the best of our knowledge, this research is unique and examines the influence of CSR ISO factors on sustainable impulse buying in the context of Pakistani consumers. Secondly, our study has thoroughly investigated several CSR ISO factors and allied these factors in the context of consumer buying behavior. Third, several CSR ISO factors and impulse buying behavior were examined using a mix of ISM-MICAC and Minitab methods. Thus, including these steps in our study has led to the development of a novel technique.

This paper aims to address the viability of two recent initiatives proposed to address the important human rights issue of employee and building safety among manufacturers in the global supply chain: the recently proposed “Shared Responsibility Paradigm” now being considered by concerned stakeholders as a new approach to understanding human rights issues across global supply chains and the proposed International Organization for Standardization (ISO) 45001 comprehensive framework for management systems addressing occupational health and safety.

First, the paper establishes a theoretical foundation for these two initiatives as practical and implementable solutions for this human rights issue and includes a section addressing the results of recent academic research on social responsibility in global supply chains. The paper then provides a detailed description of the shared responsibility paradigm and the ISO 45001 health and safety standard, respectively, followed by a discussion of their viability, policy implications and directions for future research.

Recent developments pertaining to the implementation of the ISO 45001 standard and the unveiling of the World Economic Forum’s shared responsibility model offer aspirational hope for a multi-stakeholder solution to successfully addressing serious human rights issues related to employee safety in Bangladesh and other least developed countries.

This paper offers an early viability assessment of the two recent initiatives proposed to address the important human rights issue of employee and building safety among manufacturers in the global supply chain: the “Shared Responsibility Paradigm” and the proposed ISO 45001 standard for worker health and safety.

On November 1, 2010, the Geneva‐based International Organization for Standardization (ISO) launched ISO 26000:2010, Guidance on Social Responsibility (hereafter ISO SR international standard), a document that integrates international expertise on the concept of the social responsibility of organizations in society. The purpose of this paper is to identify and critically analyze the reasons for and against business enterprises implementing the ISO 26000 SR international standard.

This analysis identifies the following reasons for business enterprises to implement the ISO SR international standard: first, the positive image of ISO as a globally reputable and credible organization for establishing international technical standards; second, the development of an international consensus among stakeholders regarding the definition and objectives of social responsibility as it pertains to the economic, environmental, and social impacts of business enterprises on society and the natural environment; and third, as a holistic reference for a management team interested in integrating social responsibility principles into enterprise operations.

From a general business governance perspective, the ISO 26000 SR international standard is handicapped by it being too broad in scope to be useful in the context of specific industries and sectors, too costly and time‐consuming for many small and medium‐sized enterprises to implement, and, unlike most other ISO international standards, it is not a certifiable management system – therefore leading to weaknesses in assessing its efficacy.

This article provides a comprehensive and thorough analysis of the “strengths and weaknesses” of the recently published ISO 26000 SR international standard as a viable business governance document.

This study aims to provide reliable and valid constructs of corporate social responsibility (CSR) and a measurement instrument in the context of Iranian organizations based on the seven core subjects of International Organization for Standardization (ISO) 26000 standard. It also examines the effects of these seven CSR criteria, namely, organizational governance, human rights, labor practices, the environment, fair operating practices, consumer issues and community involvement, and development on the organizational performance of Iranian organizations.

Through an extensive study of literature review, the related items of these core subjects were identified. Data for the study were collected from 207 Iranian manufacturing and service firms. The research model was tested using structural equation modeling.

Statistical analysis revealed that a number of significant relationships between CSR practices and organizational performance of Iranian organizations. The result found that community involvement and development plays an important role in enhancing organizational performance of organizations.

First, the time sequence of the association between the variables could not be concluded, given that cross-sectional data were used. A future study is suggested to conduct a longitudinal research design to present the evidence of causation which cannot be achieved through cross-sectional designs. Second, this study was limited to Iran. Hence, the findings and conclusions drawn from this research are representative of the Iranian context only. Hence, final results should be considered with caution.

This study offers a number of implications for Iranian managers and policy-makers. First, this study identified that there is a relationship between CSR practices based on the seven core subjects of ISO 26000 and firm performance in the context of Iran. Second, the instrument developed, in this research, will be very useful to policy-makers in various industries of Iran as a tool for evaluating the effectiveness of their current CSR practices and initiatives. Third, decision-makers can also prioritize the CSR practices on which their firms should focus to improve their organizational performance.

The novelty of this research is to determine the related items of the core subjects of ISO 26000 as the main factors and offer an instrument to measure the effects of various CSR practices on organizational performance of Iranian firms in the context of Iran.

There are different ways of implementing a corporate social responsibility (CSR) system. One interesting way of implementing a CSR system is based on standards such as SA8000 and ISO 26000. The purpose of this paper is to investigate the differences brought by the two standards in European manufacturing in CSR implementation using a survey.

Eight hypotheses were derived from an analysis of the implementation pattern for a CSR management system revealed from a review of the literature as well as from the actual two investigated standards. A questionnaire based on these hypotheses was administered to the CSR managers of 326 European manufacturing companies. A χ² and Cramer’s V-tests were used to validate the results. The CSR managers also added comments to their responses. The qualitative results gathered from the respondents’ comments helped the authors’ to better understand the quantitative data.

The results showed differences in how the standards affect strategies, economic and financial issues, stakeholders involved, environmental management, customer and market issues, supply chain management and CSR key performance indicators. The results indicated that it is not clear how production and technical departments can be involved in and committed to such standards or, in general, to a CSR system.

The research is based on a sample of European manufacturing managers and limited to the implementation of two specific CSR standards.

The differences between the standards should be interesting to practitioners who are thinking of implementing a CSR system in a manufacturing context and weighing the pros and cons of each standard.

This research analyses, for the first time, the differences in CSR implementation brought by SA8000 and ISO 26000 in manufacturing and, in particular, in production and technical departments.

The purpose of this article is to explore what ISO 26000, the global guidance standard for organizations wanting to implement corporate social responsibility (CSR), has to offer to improve the principles for responsible management education (PRME) and its implementation by business schools.

Through an in‐depth analysis of ISO 26000 and beyond the general value of ISO 26000 in providing suggestions for CSR implementation, several insights for management education are derived. These insights are consequently applied to both the principles within the PRME framework and to results from research into the application of the PRME.

The article argues that ISO 26000 offers insights related to the revival of corporate morality, the importance of idiosyncratic CSR (particularly relating to internal organizational processes), the credibility enhancement of PRME‐based CSR commitments and the importance of engaging in community involvement by business schools. Next to these findings, the value of ISO 26000 may even extend to opening up new avenues for engaged and humanistic forms of scholarship and formulate more comprehensive strategies to secure and strengthen business schools societal license to operate.

The findings lead to conclude that ISO 26000 may complement the PRME in supporting business schools in integrating CSR in their programs and their organization and suggest several adjustments to the PRME framework.

As the first article on this intersection, it provides new insights in how the PRME can be improved and business schools can be supported by ISO 26000 in their endeavours of developing and delivering responsible management education.

The paper's aims are: to scrutinize International Organization for Standardization (ISO) 26000 international guidance standard for social responsibility; to discuss the role of this standard in the adoption of social responsibility in organisations with existing quality management systems in line with ISO 9000.

Building on academic literature and recent resolutions and working documents from ISO, the paper discusses ISO 9000 and ISO 26000 in five areas: general description; scope; approach to supply chain management; principles and content.

Provides a comparison between ISO 9000 and ISO 26000 in each area listed above. Argues for ISO 9000 to provide a structural and infrastructural platform for organisations to develop and adopt corporate social responsibility (CSR) and for ISO 26000 to facilitate a shift from customer focus to stakeholder focus hence creating a business‐to‐society orientation in organisations.

A very useful source for those who work in the arena of CSR and those wanting to stay at the cutting edge of the latest developments in CSR and international standardization. Advocates an approach for managers to utilize ISO 26000 to review strategy and management systems in organisations.

Provides an analysis of future trends in CSR and ISO standards. Sets areas for future research.