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

Oscar Daniel Licandro, Adán Guillermo Ramírez García, Lisandro José Alvarado-Peña, Luis Alfredo Vega Osuna and Patricia Correa
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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

Social Sciences, 2019, vol. 8, issue 9, 1-18

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.

Keywords: corporate social responsibility; community; social action; social alliances; ISO 26000 (search for similar items in EconPapers)
JEL-codes: A B N P Y80 Z00 (search for similar items in EconPapers)
Date: 2019
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