Responsabilidad Social Empresaria: un sobrevuelo por la norma ISO 26000
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Abstract
Corporate Social Responsibility (CSR) is not a new issue. Records of it date back to the mid-fifties, although it never went beyond the purely philanthropic sense of the word. Since the 90s, the meaning of CSR has taken a new direction and its progress through a regulatory proposal that determines corporate social responsibility within the parameters of cross-border business policies is well-known. It is precisely within this last version that the draft of the ISO 26000 Standard on social responsibility for businesses enters the scene. This article analyses the drafts of the ISO 26000 Standard, planned to be signed during 2010: the contents, goals and intentions of this legal regulation that CBBs prepare themselves for themselves in an example of what is defined as lex mercatoria.
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