A Comparative Analysis of International Corporate Social Responsibility Standards as Enterprise Policy/Governance Innovation Guidelines

摘要

This research responds to the market demand for better understanding of the variety of corporate social responsibility (CSR)-standards from the market actors' perspective. Authors introduce the selected systems theory and holistic thinking needed for the implementation of CSR standards into the innovated enterprise policy. Historically built understanding of CSR is discussed, and existing international CSR initiatives/standards are compared. Taking the perspective of the market actors as participants who need orientation for embedding social responsibility into their enterprise policy, management and practice, authors focus on the most prominent CSR standards to detect their overlaps, distinctions, the extent and depth of CSR in them. On the basis of these findings, three types of CSR standards are identified. Copyright (c) 2014 John Wiley & Sons, Ltd.