Purpose Literature has proposed a variety of definition of corporate social responsibility (CSR), while in practice different systems have been implemented to prove the firm’s CSR. Standards such as SA8000 and ISO 26000 have been adopted as options to increase the CSR. This paper aims at investigating the differences brought by the two standards in CSR implementation; to that end a survey has been conducted among European manufacturing firms. Design/methodology/approach Based on both a literature review related to the implementation pattern for a CSR management system, and the characteristics of the actual two investigated standards, eight hypotheses were derived. Thus, a questionnaire was created and administered to the CSR managers of 326 European manufacturing companies. Chi-square 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 us to better understand the quantitative data. Findings The quantitative and qualitative results showed differences on the standards’ ability to affect strategies, economic and financial issues, stakeholders involvement, environmental management, customer and market issues, supply chain management and CSR key performance indicators. The results indicated that outlining how production and technical departments can be involved in and committed to such standards or, in general, to a CSR system, cannot be generalized, yet. Research limitations/implications The research is based on a sample of European manufacturing managers and limited to the implementation of two specific CSR standards. Practical implications 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. Social implications The research shows that several managers and companies perceive CSR to be related to philanthropic issues rather than economic and financial ones. Originality/value This research analyses the differences in CSR implementation brought by SA8000 and ISO 26000 in manufacturing and, in particular, in production and technical departments.

Differences in implementing corporate social responsibility through SA8000 and ISO 26000 standards: research from European manufacturing

CHIARINI, Andrea
Primo
;
VAGNONI, Emidia
Secondo
2017

Abstract

Purpose Literature has proposed a variety of definition of corporate social responsibility (CSR), while in practice different systems have been implemented to prove the firm’s CSR. Standards such as SA8000 and ISO 26000 have been adopted as options to increase the CSR. This paper aims at investigating the differences brought by the two standards in CSR implementation; to that end a survey has been conducted among European manufacturing firms. Design/methodology/approach Based on both a literature review related to the implementation pattern for a CSR management system, and the characteristics of the actual two investigated standards, eight hypotheses were derived. Thus, a questionnaire was created and administered to the CSR managers of 326 European manufacturing companies. Chi-square 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 us to better understand the quantitative data. Findings The quantitative and qualitative results showed differences on the standards’ ability to affect strategies, economic and financial issues, stakeholders involvement, environmental management, customer and market issues, supply chain management and CSR key performance indicators. The results indicated that outlining how production and technical departments can be involved in and committed to such standards or, in general, to a CSR system, cannot be generalized, yet. Research limitations/implications The research is based on a sample of European manufacturing managers and limited to the implementation of two specific CSR standards. Practical implications 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. Social implications The research shows that several managers and companies perceive CSR to be related to philanthropic issues rather than economic and financial ones. Originality/value This research analyses the differences in CSR implementation brought by SA8000 and ISO 26000 in manufacturing and, in particular, in production and technical departments.
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11392/2371612
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