196
A. B. M. Assunção et al.
Furthermore, to develop the discussion on CSR practices with regard to stakeholders, it might be interesting to create a classification beyond the traditional differentiation between implicit (that is, conventions, requirements, values, norms and
both voluntary and legally enforced policies) and explicit manifestations (mainly
taking responsibility regarding stakeholders) that contemplates precisely how the
development of such practices can be perceived by specific stakeholders.
For Matten and Moon (2005, 2008), although there are many differences between
different markets for example, mandatory legal requirements in the European Union
might be discretionary in the United States and other parts of the world it would be
possible to distinguish two types of CSR practices. Implicit CSR would mean parameters and “formal and informal national requirements” (Matten and Moon 2005,
p. 324) by means of which responsibility towards society is attributed to corporations, including values, standards and rules, expressed in codes and legislation, which
would represent expectations regarding the social activities of the company. Explicit
CSR in turn would refer to the aspects of the company itself that might lead it to
fulfill some social expectation, such as CSR policies, voluntary and social investment
actions, impact mitigation, and others.
3 Policies, Standards and Trends in CSR
Among the guiding principles for companies, the United Nations Global Compact is
probably the most widespread one. Promoted by former UN Secretary Kofi Annan,
this is part of the UN strategy to stimulate the adoption of CSR and sustainability
policies by companies. This is turn would promote information exchange between
the UN, companies, unions, third-sector organizations, as well as other stakeholders,
in order to develop a more inclusive and more sustainable global market.
The Millennium Development Goals established by the UN in 2000, with the
support of 191 nations, are also important guidelines. In its first version, eight
measurable goals were set for 2015 in order to combat poverty, hunger, disease,
illiteracy, environmental degradation, and discrimination against women. These principles were expanded in the 2030 Agenda, from 17 Sustainable Development Goals
up to 169 goals to be achieved in the coming years (United Nations 2015).
A particularly relevant international standard regarding CSR is ISO 26,000, developed over five years and published in Nov 2010 by 600 experts and observers from
around 100 countries. It organizes multiple questions related to social responsibility
between seven major core themes (human rights; work practices; environment; fair
operating practices; consumer issues; community involvement and development; and
organizational governance) and many subthemes.
In Brazil, the NBR 16001—Social Responsibility—Management Systems—
Requirements was published in 2004. It defined minimum requirements for CSR
management systems, especially considering the organization’s recognition, taking
into account policies and objectives that consider legal requirements, stakeholder
A. B. M. Assunção et al.
Furthermore, to develop the discussion on CSR practices with regard to stakeholders, it might be interesting to create a classification beyond the traditional differentiation between implicit (that is, conventions, requirements, values, norms and
both voluntary and legally enforced policies) and explicit manifestations (mainly
taking responsibility regarding stakeholders) that contemplates precisely how the
development of such practices can be perceived by specific stakeholders.
For Matten and Moon (2005, 2008), although there are many differences between
different markets for example, mandatory legal requirements in the European Union
might be discretionary in the United States and other parts of the world it would be
possible to distinguish two types of CSR practices. Implicit CSR would mean parameters and “formal and informal national requirements” (Matten and Moon 2005,
p. 324) by means of which responsibility towards society is attributed to corporations, including values, standards and rules, expressed in codes and legislation, which
would represent expectations regarding the social activities of the company. Explicit
CSR in turn would refer to the aspects of the company itself that might lead it to
fulfill some social expectation, such as CSR policies, voluntary and social investment
actions, impact mitigation, and others.
3 Policies, Standards and Trends in CSR
Among the guiding principles for companies, the United Nations Global Compact is
probably the most widespread one. Promoted by former UN Secretary Kofi Annan,
this is part of the UN strategy to stimulate the adoption of CSR and sustainability
policies by companies. This is turn would promote information exchange between
the UN, companies, unions, third-sector organizations, as well as other stakeholders,
in order to develop a more inclusive and more sustainable global market.
The Millennium Development Goals established by the UN in 2000, with the
support of 191 nations, are also important guidelines. In its first version, eight
measurable goals were set for 2015 in order to combat poverty, hunger, disease,
illiteracy, environmental degradation, and discrimination against women. These principles were expanded in the 2030 Agenda, from 17 Sustainable Development Goals
up to 169 goals to be achieved in the coming years (United Nations 2015).
A particularly relevant international standard regarding CSR is ISO 26,000, developed over five years and published in Nov 2010 by 600 experts and observers from
around 100 countries. It organizes multiple questions related to social responsibility
between seven major core themes (human rights; work practices; environment; fair
operating practices; consumer issues; community involvement and development; and
organizational governance) and many subthemes.
In Brazil, the NBR 16001—Social Responsibility—Management Systems—
Requirements was published in 2004. It defined minimum requirements for CSR
management systems, especially considering the organization’s recognition, taking
into account policies and objectives that consider legal requirements, stakeholder