Soziale Verantwortung im A4-Format? Eine kritische Diskussion von ISO 26000-2010: Gudance on Social Responsibility
Social Responsibility Standardized. A Critical Discussion of ISO 26000–2010: Guidance on Social Responsibility

Summary/Abstract: ISO stands for International Organization for Standardization. It has recently issued a complex guide of social responsibility for companies and institutions in public and private sectors. This article presents and discusses the suggested recommendations in three chapters. (1) A short summary of ISO 26000 informs about the guide to social responsibility with Seven Principles of Social Responsibility (accountability, transparency, ethical behavior, respect for stakeholder interests, respect for the rule of law, respect for international norms of behavior and respect for human rights) and with Seven Key Topics (organizational management, human rights, working conditions, environmental directions, fair operating practices, consumer issues, community involvement and development). (2) An assessment of the ethical directions follows. (3) A critical discussion of, and complementary notes on, the concept of responsibility invite the reader to form his/her own opinion. It is argued that guidelines to responsibility have to make clear who is responsible (person or institution), what s/he is responsible for (the object of responsibility) and finally to whom s/he is responsible (the authority that issues a company’s guidelines of social responsibility). In this respect, ISO 26000 should be complemented and improved towards a necessary list of applicable and certifiable criteria. A proposed International Commission of Corporate Social Responsibility should supervise and assess the social responsibility of institutions and companies from the viewpoint of human dignity.

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