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Zur Normierung gesellschaftlicher Verantwortung – ISO 26000 im analytischen Vergleich mit ISO 14000 und SA8000 (Standardizing Social Responsibility – Comparing ISO 26000 with ISO 14000 and SA8000)

Author

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  • Hahn, Ruediger

Abstract

Verschiedene Normen befassen sich mit Teilaspekten gesellschaftlicher Verantwortung. Mit ISO 26000 liegt nun erstmalig eine Norm zur ganzheitlichen Umsetzung gesellschaftlicher Verantwortung in Managementprozessen vor. Anders als z.B. ISO 14000 und SA8000 ist ISO 26000 jedoch nicht als Managementsystem-Standard konzipiert. Um was fuer einen Normtyp handelt es sich also und welche Wirkungsweisen, Moeglichkeiten und Grenzen sind damit verbunden? Der Beitrag widmet sich diesen Fragen im Rahmen einer vergleichenden Analyse von ISO 26000 mit der ISO 14000er-Normreihe sowie mit SA8000. Mit einem Korreferat von Dirk Ulrich Gilbert: Normierung gesellschaftlicher Verantwortung durch ISO 26000 – Ein kritischer Vergleich? (Various norms cover different aspects of social responsibility such as ISO 14001 for environmental management or SA8000 for social accountability. The new ISO 26000 now offers for the first time a holistic guidance on how to integrate all relevant aspects of social responsibility into a management process. Unlike the other two standards, however, ISO 26000 is not meant to be a management system standard. So what kind of standard is ISO 26000 and which effects, opportunities and limitations are connected to this? The article deals with these questions by analyzing ISO 26000 in comparison with the ISO 14000-series and SA8000.)

Suggested Citation

  • Hahn, Ruediger, 2013. "Zur Normierung gesellschaftlicher Verantwortung – ISO 26000 im analytischen Vergleich mit ISO 14000 und SA8000 (Standardizing Social Responsibility – Comparing ISO 26000 with ISO 14000 and SA8000)," Zeitschrift für Wirtschafts- und Unternehmensethik - Journal for Business, Economics & Ethics, Rainer Hampp Verlag, vol. 14(3), pages 378-400.
  • Handle: RePEc:rai:ethics:doi_10.1688/1862-0043_zfwu_2013_03_hahn
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    More about this item

    Keywords

    Standardization; Social Responsibility; Management Systems; ISO 26000; ISO 14000; SA8000;
    All these keywords.

    JEL classification:

    • A13 - General Economics and Teaching - - General Economics - - - Relation of Economics to Social Values
    • A14 - General Economics and Teaching - - General Economics - - - Sociology of Economics
    • Z10 - Other Special Topics - - Cultural Economics - - - General
    • Z13 - Other Special Topics - - Cultural Economics - - - Economic Sociology; Economic Anthropology; Language; Social and Economic Stratification

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