IDEAS home Printed from https://ideas.repec.org/a/bla/bstrat/v22y2013i7p442-455.html
   My bibliography  Save this article

ISO 26000 and the Standardization of Strategic Management Processes for Sustainability and Corporate Social Responsibility

Author

Listed:
  • Rüdiger Hahn

Abstract

The standard ISO 26000 aims to provide guidance on social responsibility and help all types of organizations contribute to sustainable development. Such guidance is important since there is still no consistent understanding of what corporate sustainability and social responsibility (CSSR) encompass. Many companies lack a strategic approach to CSSR and instead follow unsystematic procedures; thus, formal strategic planning could improve operational efficiency. Against this background, this article critically examines the contribution of ISO 26000 to the strategic management processes of different types of companies. This allows the potential of ISO 26000 for guiding companies on their path to sustainability to be identified. The analysis shows that the standard is most useful for beginners in CSSR. However, ISO 26000 does not cover the entire range of strategic management processes. Instead, the standard is especially helpful for internal and external analyses and in providing starting points for implementing sustainability strategies. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.

Suggested Citation

  • Rüdiger Hahn, 2013. "ISO 26000 and the Standardization of Strategic Management Processes for Sustainability and Corporate Social Responsibility," Business Strategy and the Environment, Wiley Blackwell, vol. 22(7), pages 442-455, November.
  • Handle: RePEc:bla:bstrat:v:22:y:2013:i:7:p:442-455
    DOI: 10.1002/bse.1751
    as

    Download full text from publisher

    File URL: https://doi.org/10.1002/bse.1751
    Download Restriction: no

    File URL: https://libkey.io/10.1002/bse.1751?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Nigel Roome, 1992. "Developing environmental management strategies," Business Strategy and the Environment, Wiley Blackwell, vol. 1(1), pages 11-24, March.
    2. Andrea Revell & Robert Blackburn, 2007. "The business case for sustainability? An examination of small firms in the UK's construction and restaurant sectors," Business Strategy and the Environment, Wiley Blackwell, vol. 16(6), pages 404-420, September.
    3. Jan Lepoutre & Aimé Heene, 2006. "Investigating the Impact of Firm Size on Small Business Social Responsibility: A Critical Review," Journal of Business Ethics, Springer, vol. 67(3), pages 257-273, September.
    4. Banerjee, Subhabrata Bobby, 2002. "Corporate environmentalism: the construct and its measurement," Journal of Business Research, Elsevier, vol. 55(3), pages 177-191, March.
    5. Andrew L. Friedman & Samantha Miles, 2002. "SMEs and the environment: evaluating dissemination routes and handholding levels," Business Strategy and the Environment, Wiley Blackwell, vol. 11(5), pages 324-341, September.
    6. Antonio Chamorro & Tomás M. Bañegil, 2006. "Green marketing philosophy: a study of Spanish firms with ecolabels," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 13(1), pages 11-24, February.
    7. Noel Capon & John U. Farley & James M. Hulbert, 1994. "Strategic Planning And Financial Performance: More Evidence," Journal of Management Studies, Wiley Blackwell, vol. 31(1), pages 105-110, January.
    8. Henry Mintzberg & James A. Waters, 1985. "Of strategies, deliberate and emergent," Strategic Management Journal, Wiley Blackwell, vol. 6(3), pages 257-272, July.
    9. Birgitta Schwartz & Karina Tilling, 2009. "‘ISO‐lating’ corporate social responsibility in the organizational context: a dissenting interpretation of ISO 26000," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 16(5), pages 289-299, September.
    10. Thomas Hanke & Wolfgang Stark, 2009. "Strategy Development: Conceptual Framework on Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 85(3), pages 507-516, April.
    11. Rajaram Veliyath & Stephen M. Shortell, 1993. "Strategic Orientation, Strategic Planning System Characteristics And Performance," Journal of Management Studies, Wiley Blackwell, vol. 30(3), pages 359-381, May.
    12. Chi-Shiun Lai & Chih-Jen Chiu & Chin-Fang Yang & Da-Chang Pai, 2010. "The Effects of Corporate Social Responsibility on Brand Performance: The Mediating Effect of Industrial Brand Equity and Corporate Reputation," Journal of Business Ethics, Springer, vol. 95(3), pages 457-469, September.
    13. Martin Mueller & Virginia dos Santos & Stefan Seuring, 2009. "The Contribution of Environmental and Social Standards Towards Ensuring Legitimacy in Supply Chain Governance," Journal of Business Ethics, Springer, vol. 89(4), pages 509-523, November.
    14. Ulrich Mueckenberger & Sarah Jastram, 2010. "Transnational Norm-Building Networks and the Legitimacy of Corporate Social Responsibility Standards," Journal of Business Ethics, Springer, vol. 97(2), pages 223-239, December.
    15. Dayna Simpson & Danny Samson, 2010. "Environmental strategy and low waste operations: exploring complementarities," Business Strategy and the Environment, Wiley Blackwell, vol. 19(2), pages 104-118, February.
    16. Mark Starik & Gary M. Throop & John R. Doody & Mary Ellen Joyce, 1996. "Growing An Environmental Strategy," Business Strategy and the Environment, Wiley Blackwell, vol. 5(1), pages 12-21, March.
    17. Roberto Fernández Gago & Mariano Nieto Antolín, 2004. "Environmental management and strategic positioning of Spanish manufacturing industries," Business Strategy and the Environment, Wiley Blackwell, vol. 13(1), pages 33-42, January.
    18. Graafland, J.J. & Ven van de, B. & Stoffele, N., 2003. "Strategies and instruments for organising CSR by small and large businesses in the Netherlands," MPRA Paper 20754, University Library of Munich, Germany.
    19. Ans Kolk & Anniek Mauser, 2002. "The evolution of environmental management: from stage models to performance evaluation," Business Strategy and the Environment, Wiley Blackwell, vol. 11(1), pages 14-31, January.
    20. Mike Simpson & Nick Taylor & Karen Barker, 2004. "Environmental responsibility in SMEs: does it deliver competitive advantage?," Business Strategy and the Environment, Wiley Blackwell, vol. 13(3), pages 156-171, May.
    21. A. Ghobadian & H. Viney & J. Liu & P. James, 1998. "Extending linear approaches to mapping corporate environmental behaviour," Business Strategy and the Environment, Wiley Blackwell, vol. 7(1), pages 13-23, February.
    22. Judith Petts, 1998. "Environmental Responsiveness, Individuals and Organizational Learning: SME Experience," Journal of Environmental Planning and Management, Taylor & Francis Journals, vol. 41(6), pages 711-730.
    23. Alexander Dahlsrud, 2008. "How corporate social responsibility is defined: an analysis of 37 definitions," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 15(1), pages 1-13, January.
    24. Enno Masurel, 2007. "Why SMEs invest in environmental measures: sustainability evidence from small and medium‐sized printing firms," Business Strategy and the Environment, Wiley Blackwell, vol. 16(3), pages 190-201, March.
    25. Aravind, Deepa & Christmann, Petra, 2011. "Decoupling of Standard Implementation from Certification: Does Quality of ISO 14001 Implementation Affect Facilities’ Environmental Performance?," Business Ethics Quarterly, Cambridge University Press, vol. 21(1), pages 73-102, January.
    26. Ilinitch, Anne Y. & Soderstrom, Naomi S. & E. Thomas, Tom, 1998. "Measuring corporate environmental performance," Journal of Accounting and Public Policy, Elsevier, vol. 17(4-5), pages 383-408.
    27. Christian Schrader & Juergen Freimann & Stefan Seuring, 2012. "Business Strategy at the Base of the Pyramid," Business Strategy and the Environment, Wiley Blackwell, vol. 21(5), pages 281-298, July.
    28. William Q. Judge & Thomas J. Douglas, 1998. "Performance Implications of Incorporating Natural Environmental Issues into the Strategic Planning Process: An Empirical Assessment," Journal of Management Studies, Wiley Blackwell, vol. 35(2), pages 241-262, March.
    29. Pavel Castka & Michaela A. Balzarova & Christopher J. Bamber & John M. Sharp, 2004. "How can SMEs effectively implement the CSR agenda? A UK case study perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 11(3), pages 140-149, September.
    30. Massimiliano Bonacchi & Leonardo Rinaldi, 2007. "DartBoards and Clovers as new tools in sustainability planning and control," Business Strategy and the Environment, Wiley Blackwell, vol. 16(7), pages 461-473, November.
    31. Paul C. Godfrey & Craig B. Merrill & Jared M. Hansen, 2009. "The relationship between corporate social responsibility and shareholder value: an empirical test of the risk management hypothesis," Strategic Management Journal, Wiley Blackwell, vol. 30(4), pages 425-445, April.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. J. Emil Morhardt, 2010. "Corporate social responsibility and sustainability reporting on the Internet," Business Strategy and the Environment, Wiley Blackwell, vol. 19(7), pages 436-452, November.
    2. Elena Fraj‐Andrés & Eva Martínez‐Salinas & Jorge Matute‐Vallejo, 2009. "Factors affecting corporate environmental strategy in Spanish industrial firms," Business Strategy and the Environment, Wiley Blackwell, vol. 18(8), pages 500-514, December.
    3. Wagner, Marcus, 2015. "The link of environmental and economic performance: Drivers and limitations of sustainability integration," Journal of Business Research, Elsevier, vol. 68(6), pages 1306-1317.
    4. Parisa Salimzadeh & Jerry Courvisanos, 2015. "A Conceptual Framework for Assessing Sustainable Development in Regional SMEs," Journal of Environmental Assessment Policy and Management (JEAPM), World Scientific Publishing Co. Pte. Ltd., vol. 17(04), pages 1-17, December.
    5. Stephen Brammer & Stefan Hoejmose & Kerry Marchant, 2012. "Environmental Management in SMEs in the UK: Practices, Pressures and Perceived Benefits," Business Strategy and the Environment, Wiley Blackwell, vol. 21(7), pages 423-434, November.
    6. C. Trumpp & J. Endrikat & C. Zopf & E. Guenther, 2015. "Definition, Conceptualization, and Measurement of Corporate Environmental Performance: A Critical Examination of a Multidimensional Construct," Journal of Business Ethics, Springer, vol. 126(2), pages 185-204, January.
    7. Claudia Poser & Edeltraud Guenther & Marc Orlitzky, 2012. "Shades of green: using computer-aided qualitative data analysis to explore different aspects of corporate environmental performance," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(4), pages 413-450, January.
    8. Nuttaneeya Torugsa & Wayne O’Donohue & Rob Hecker, 2012. "Capabilities, Proactive CSR and Financial Performance in SMEs: Empirical Evidence from an Australian Manufacturing Industry Sector," Journal of Business Ethics, Springer, vol. 109(4), pages 483-500, September.
    9. Giorgos Papagiannakis & Irini Voudouris & Spyros Lioukas, 2014. "The Road to Sustainability: Exploring the Process of Corporate Environmental Strategy Over Time," Business Strategy and the Environment, Wiley Blackwell, vol. 23(4), pages 254-271, May.
    10. Chrisovalantis Malesios & Prasanta K. Dey & Fuad Ben Abdelaziz, 2020. "Supply chain sustainability performance measurement of small and medium sized enterprises using structural equation modeling," Annals of Operations Research, Springer, vol. 294(1), pages 623-653, November.
    11. Kaveh Asiaei & Ruzita Jusoh & Omid Barani & Arash Asiaei, 2022. "How does green intellectual capital boost performance? The mediating role of environmental performance measurement systems," Business Strategy and the Environment, Wiley Blackwell, vol. 31(4), pages 1587-1606, May.
    12. Jacob Hörisch & Matthew P. Johnson & Stefan Schaltegger, 2015. "Implementation of Sustainability Management and Company Size: A Knowledge‐Based View," Business Strategy and the Environment, Wiley Blackwell, vol. 24(8), pages 765-779, December.
    13. Juan Felipe Reyes‐Rodríguez & John P. Ulhøi & Henning Madsen, 2016. "Corporate Environmental Sustainability in Danish SMEs: A Longitudinal Study of Motivators, Initiatives, and Strategic Effects," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 23(4), pages 193-212, July.
    14. Kate V. Lewis & Sue Cassells & Hernan Roxas, 2015. "SMEs and the Potential for A Collaborative Path to Environmental Responsibility," Business Strategy and the Environment, Wiley Blackwell, vol. 24(8), pages 750-764, December.
    15. Heggen, Campbell, 2019. "The role of value systems in translating environmental planning into performance," The British Accounting Review, Elsevier, vol. 51(2), pages 130-147.
    16. Marie‐Josée Roy & François Thérin, 2008. "Knowledge acquisition and environmental commitment in SMEs," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 15(5), pages 249-259, September.
    17. Matthew P. Johnson, 2015. "Sustainability Management and Small and Medium‐Sized Enterprises: Managers' Awareness and Implementation of Innovative Tools," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(5), pages 271-285, September.
    18. Sue Cassells & Kate Lewis, 2011. "SMEs and environmental responsibility: do actions reflect attitudes?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 18(3), pages 186-199, May.
    19. Joern H. Block & Marcus Wagner, 2014. "The Effect of Family Ownership on Different Dimensions of Corporate Social Responsibility: Evidence from Large US Firms," Business Strategy and the Environment, Wiley Blackwell, vol. 23(7), pages 475-492, November.
    20. Andrea Revell & David Stokes & Hsin Chen, 2010. "Small businesses and the environment: turning over a new leaf?," Business Strategy and the Environment, Wiley Blackwell, vol. 19(5), pages 273-288, July.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:bstrat:v:22:y:2013:i:7:p:442-455. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://onlinelibrary.wiley.com/journal/10.1002/(ISSN)1099-0836 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.