The adoption of ISO 26000 standard: a narrative and reflective study of competitive advantages in the context of Social Responsibility

L'adoption de la norme ISO 26000: une étude narrative et réflexive des avantages concurrentiels dans le contexte de la Responsabilité Sociétale

Noaman Zeriouh () and Lalla Saadia Hamidi
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Noaman Zeriouh: UM5 - Université Mohammed V de Rabat [Agdal]
Lalla Saadia Hamidi: UM5 - Université Mohammed V de Rabat [Agdal]

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Abstract: This article examines the adoption of the ISO 26000 standard through a dynamic and reflective documentary analysis within the framework of a theoretical narrative and traditional study. It conducts a literature review of scientific publications between 1999 and 2022 in the Scopus database to identify the main benefits generated by the implementation of this standard as a strategic competitive element for the company from the perspective of corporate social responsibility (CSR). In this sense, this study shows that the implementation of strategies to promote socially responsible actions is currently an effective means of promoting organizational development, since they generate significant benefits in terms of added value and competitive advantage, aspects that highlight the importance of adopting and necessity. The company interprets the ISO 26000 standard as a management model based on the Sustainable Development Objectives (SDG).

Keywords: bénéfices RSE; Social Responsibility; Benefits SR; ISO 26000; Stakeholder; Stakeholders; Responsabilité sociale (search for similar items in EconPapers)
Date: 2023-12-17
New Economics Papers: this item is included in nep-env
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics, 2023, Volume 4 (Issue 6-1 (November-December, 2023).), pp.285-304. ⟨10.5281/zenodo.10397021⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04352469

DOI: 10.5281/zenodo.10397021

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