Strategic Management of CSR and ISO 26000 Standard: the Case Study of Fleury Michon[Management stratégique de la RSE et norme ISO 26000 : le cas de Fleury Michon]

Our paper examines the strategic management of CSR by mobilizing a multiple framework analysis of the motivations, the strategic vision and the degree of commitment of an organization, which is engaged in a socially responsible process. This article also proposes to articulate the strategic management of CSR, questioning the applicability of the ISO 26000 standard, which aims to provide guidance on social responsibility for organizations. In particular, our paper reports on the analysis of a case study of Fleury Michon, a French company that is committed to CSR proactively based on the ISO 26000 standard and relying on an action research approach. This case highlights two major issues for a company: to formulate its strategy of engagement in CSR in order to rebuild its business plan while respecting the company's history and implementing an appropriate governance, based jointly on existing structures and ad hoc committees. This case also shows the actual use of the ISO 26000 standard, which can then assist a company in the definition of its CSR issues through its contents, including the core subjects.