Abstract
Today, people live in a society that increasingly raises the matter for businesses to get involve in economic and social models of sustainability.
The reasons for which the theme of sustainability and sustainable development has become increasingly current are many for instance globalisation, population growth, urbanization and urban pollution, increasing industrialization, which has brought about shortages in a number of essential resources and certain phenomena such as global warming and climate change arising from the increasing levels of pollution. Thus, embedding the concepts of CSR into operational practices has become one of the vehicles organisations could use in obtaining competitive advantages over their rivals. The application of these concepts is based on the use of specific tools, represented by the standards.
From these perspectives, research within the chapter seeks, on the one hand to identify those companies in Romania that apply CSR tools and standards (including ISO 26000) and, on the other hand, to determine the manner in which these companies communicate on implementation of these CSR tools and standards.
Also, organisational culture focus and its influence on the application of these CSR tools and standards will be analysed and presented.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
AccountAbility. (2008). AA1000 AccountAbility principles standard. Retrieved October 16, 2016, from http://www.accountability.org/standards/
Anca, C., Aston, J., Stanciu, E., & Rusu D. (2011). Responsabilitate Socială Corporativă în România. Analiză situaţională şi recenzie a practicilor actuale [Corporate Social Responsibility in Romania. Situational Analysis and Review of Current Practices]. Raport realizat în cadrul Proiectului POSDRU/64/3.3/S/41722 Întărirea capacităţii companiilor româneşti de dezvoltare a parteneriatelor sociale – RSC [Report within SOPHRD/64/3.3/S/41722 Project-Strengthening the Capacity of Romanian Companies to Develop Social Partnerships-CSR]. Retrieved September 29, 2016, from http://undp.ro/libraries/projects/CSR/deliverables/Analiza%20Situatiei%20RSC%20in%20Romania%20RO(1).pdf
Avetisyan, E., & Ferrary, M. (2012). Dynamics of stakeholders’ implications in the institutionalization of CSR field in France and in the United States. Paper presented at Annual Academy of Management conference in Boston, 3–7 August 2012.
Berinde, M., & Andreescu, N. A. (2015). Reporting corporate social responsibility according to GRI standards. The Annals of the University of Oradea. Economic Sciences, 24, 17–23.
Bucharest Stock Exchange (BSE). (2016). Bet (Bucharest exchange trading). Retrieved September 27, 2016, from http://www.bvb.ro/FinancialInstruments/Indices/Overview
Crișan-Mitra, C., & Borza, A. (2015). Approaching CSR in Romania: An empirical analysis. Procedia - Social and Behavioral Sciences, 207, 546–552.
Ecologia. (2011). Handbook for implementers of ISO 26000, global guidance standard on social responsibility. Middlebury Vermont: Ecologia. Retrieved September 18, 2015, from http://www.ecologia.org/isosr/ISO26000Handbook.pdf
Ernst & Young. (2015). Trends and realities CSR in Romania. Retrieved September 29, 2016, from http://www.ey.com/Publication/vwLUAssets/CSR_Survey_15_May_15/$FILE/CSR%20Survey%202015_RO.pdf
Ernst & Young. (2016). Trends and realities CSR in Romania. Retrieved September 29, 2016, from http://www.eyromania.ro/sites/default/files/attachments/EY_Studiu%20Tendin%C8%9Be%20%C8%99i%20realit%C4%83%C8%9Bi%20CSR%20%C3%AEn%20Rom%C3%A2nia%E2%80%932016_RO.pdf
Euractiv.ro. (2014). Directiva votată în Parlamentul European/Impact în Romania: Raportare nefinanciară obligatorie pentru 720 de companii mari. http://arhiva.euractiv.ro/index.html/articles%7cdisplayArticle?articleID=25970
European Commission. (2007). Corporate social responsibility, national public policies in the European Union. Brussels: Publications Office.
European Commission. (2014). Directive 2014/95/EU of the European Parliament and of the council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups. Retrieved September 15, 2016, from http://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32014L0095&from=EN
Filip, R., Iamandi, I.-E., & Munteanu, S. M. (2012). Corporate social responsibility management standards in Romania: Application and evaluation at corporate level. Business Excellence and Management, 2(2), 35–46.
Gilbert, D. U., Rasche, A., & Waddock, S. (2011). Accountability in a global economy: The emergence of international accountability standards. Business Ethics Quarterly, 21(1), 23–44. https://doi.org/10.5840/beq20112112
Global Reporting Initiatives (GRI). (2013). GRI G4 guidelines part 1 reporting principles and standard disclosures. Amsterdam: Global Reporting Initiatives. Retrieved September 15, 2016, from https://www.globalreporting.org/resourcelibrary/GRIG4-Part1-Reporting-Principles-and-Standard-Disclosures.pdf
Heal, G.M. (2004). Corporate social responsibility - An economic and financial framework. Retrieved February 26, 2015, from http://ssrn.com/abstract=642762. DOI: https://doi.org/10.2139/ssrn.642762
Iamandi, I. E., & Munteanu, S. M. (2011). Reporting about corporate social responsibility in Romania: Challenges and opportunities in an European context. In E. Druică (Ed.), New challenges in economics and administration, conference proceedings (pp. 360–374). Bucharest: Cartea Studențească Publishing House.
International Organization for Standardization (ISO). (2010). ISO 26000 - guidance on social responsibility. Geneva: International Organization for Standardization. Retrieved September 23, 2016, from https://www.iso.org/obp/ui/#iso:std:iso:26000:ed-1:v1:en
International Organization for Standardization (ISO). (2015). Introduction to ISO 14001:2015. Geneva: International Organization for Standardization. Retrieved September 27, 2016, from http://www.iso.org/iso/introduction_to_iso_14001.pdf
Kaphengst, T., Smith, L., Hohnen, P., Huetz-Adams, F., & Schneeweiss, A. (2013). New options for strengthening standards on social and environmental responsibilities of corporations and their implementation. Brussels: European Parliament, Directorate-General for External Policies, Policy Department. Retrieved September 25, 2016, from http://www.europarl.europa.eu/RegData/etudes/etudes/join/2013/457138/EXPO-DEVE_ET%282013%29457138_EN.pdf
Obrad, C., Petcu, D., Gherheș, V., & Suciu, S. (2011). Corporate social responsibility in Romanian companies - between perceptions and reality. Amfiteatru Economic, 13(29), 43–55.
Social Accountability International (SAI). (2014). Social accountability 8000 standard. New York: Social Accountability International. Retrieved September 22, 2016, from http://sa-intl.org/_data/n_0001/resources/live/SA8000%20Standard%202014.pdf
Szatmari, I., Macovei, C., Horia, C., & Aston, J. (2012). Implementarea responsabilității sociale. Ghid de instrumente și tehnici. Retrieved October 16, 2016, from http://undp.ro/libraries/projects/CSR/deliverables/Implementarea%20Responsabilitatii%20Sociale%20-%20Ghid%20de%20instrumente%20si%20tehnici.pdf
The Azores. (2016). Romania CSR Index 2015. Retrieved September 27, 2016, from https://www.slideshare.net/theazores/romania-csr-index-2015-56735169
Tschopp, D., & Nastanski, M. (2014). The harmonization and convergence of corporate social responsibility reporting standards. Journal of Business Ethics, 125, 147. https://doi.org/10.1007/s10551-013-1906-9
Waddock, S. (2008). Building a new institutional infrastructure for corporate responsibility. Academy of Management Perspectives, 22(3), 87–108. https://doi.org/10.5465/AMP.2008.34587997
Author information
Authors and Affiliations
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2019 Springer International Publishing AG, part of Springer Nature
About this chapter
Cite this chapter
Bocean, C., Sitnikov, C. (2019). ISO 26000: Is It a Case of Implementation or Simple Reporting? An Exploration of CSR Standards in Companies in Romania. In: Idowu, S.O., Sitnikov, C., Moratis, L. (eds) ISO 26000 - A Standardized View on Corporate Social Responsibility. CSR, Sustainability, Ethics & Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-92651-3_5
Download citation
DOI: https://doi.org/10.1007/978-3-319-92651-3_5
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-319-92650-6
Online ISBN: 978-3-319-92651-3
eBook Packages: Business and ManagementBusiness and Management (R0)