The adoption of ISO 26000 standard: a narrative and reflective study of competitive advantages in the context of Social Responsi-bility

Abstract

This article examines the adoption of the ISO 26000 standard through a dynamic and reflective documentary analysis within the framework of a theoretical narrative and traditional study. It conducts a literature review of scientific publications between 1999 and 2022 in the Scopus database to identify the main benefits generated by the implementation of this standard as a strategic competitive element for the company from the perspective of corporate social responsibility (CSR). In this sense, this study shows that the implementation of strategies to promote socially responsible actions is currently an effective means of promoting organizational development, since they generate significant benefits in terms of added value and competitive advantage, aspects that highlight the importance of adopting and necessity. The company interprets the ISO 26000 standard as a management model based on the Sustainable Development Objectives (SDG).

Keywords : Social Responsibility, Benefits SR, ISO 26000, Stakeholder.

JEL Classification: M1 M14

Paper type: Theoretical Research