Le référentiel de normalisation SA 8000: Enjeux et Perspectives

Salma Damak Ayadi ()
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Salma Damak Ayadi: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: The development of the movement of social responsibility throughout the world encouraged the emergence of standards on corporate social responsibility to meet the needs for credibility and comparability of the behaviors of the companies. It is in this objective that the reference frame of social responsibility " Social Accountability 8000 " was conceived by the SAI (Social Accountability International) in 1997. The goal is to publish an auditable international standard for socially responsible business. The objective of this paper is double. Initially, to present this reference as being a new form of certification and social audit. Second, to study the possibilities of application of this reference through a survey carried out into perceptions of the various actors concerned with this project in the French context.

Keywords: responsabilité sociale; référentiel; audit social; normalisation; corporate social responsibility; SA 8000; social accountability; social audit; standard (search for similar items in EconPapers)
Date: 2004
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00154143v1
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Published in 25ème congrès de l'Association Francophone de Comptabilité, 2004, Orléans, France. pp.1-20

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