53
conceptualization of the civil society and a theoretical model of the company and
social actors, even if it did not really work to explain the social dynamics in place
(Gendron 2013 ).
The development of CSR was strongly reinforced with the emergence of the
concept of “sustainable development” and the international summits that followed
the publication of the Brundtland Report in 1987, starting with the Rio summit in
1992. It is now a well-established fi eld of research, of teaching in universities and of
actions in companies. Nowadays as Capron ( 2013 ) suggests, implementing CSR
and practices that contribute to sustainable development is usually presented as an
approach derived from a strategic decision by the company to answer societal
expectations but also, and especially in the European Union, more and more as a
way to insert companies into national strategies defi ned by public authorities.
2.1.2 International Standards
Over the years CSR has been defi ned in different ways. Dalhsrud ( 2008 ) concluded
from his analysis that “the existing defi nitions are to a large degree congruent”, and
“the confusion is not so much about how CSR is defi ned, as about how CSR is
socially constructed in a specifi c context”.
“A specifi c context” is determined to a large extent by the stakeholders which are
an important dimension when taking up corporate social responsibility. Therefore,
it could be expected that defi nitions of CSR at the international level are co-designed
in a process involving stakeholders.
The overview of Dahlsrud could not yet take into account the fi nal version of ISO
26000 – Guidance on social responsibility ( 2010 ) –, but the process behind did fulfi l
the “requirement” of co-design. It can be observed that the international standard
has “social responsibility” in its title without reference to corporations or enterprises. The reason is “The view that social responsibility is applicable to all organizations emerged as different types of organizations, not just those in the business
world, recognized that they too had responsibilities for contributing to sustainable
development . ” Under the “Terms and defi nitions”, “organization” is defi ned as
“entity or group of people and facilities with an arrangement of responsibilities,
authorities and relationships and identifi able objectives”.
The widely accepted defi nition of ISO 26000 on social responsibility goes as
follows “responsibility of an organization for the impacts of its decisions and activities on society and the environment, through transparent and ethical behaviour that
• contributes to sustainable development, including health and the welfare of
society;
• takes into account the expectations of stakeholders;
• is in compliance with applicable law and consistent with international norms of
behaviour; and
• is integrated throughout the organization and practised in its relationships.”
It is noted in ISO 26000 that “activities include products, services and processes”
and “relationships refer to an organization’s activities within its sphere of infl uence”.
5 Life Cycle Sustainability Assessment: A Tool for Exercising Due Diligence…
conceptualization of the civil society and a theoretical model of the company and
social actors, even if it did not really work to explain the social dynamics in place
(Gendron 2013 ).
The development of CSR was strongly reinforced with the emergence of the
concept of “sustainable development” and the international summits that followed
the publication of the Brundtland Report in 1987, starting with the Rio summit in
1992. It is now a well-established fi eld of research, of teaching in universities and of
actions in companies. Nowadays as Capron ( 2013 ) suggests, implementing CSR
and practices that contribute to sustainable development is usually presented as an
approach derived from a strategic decision by the company to answer societal
expectations but also, and especially in the European Union, more and more as a
way to insert companies into national strategies defi ned by public authorities.
2.1.2 International Standards
Over the years CSR has been defi ned in different ways. Dalhsrud ( 2008 ) concluded
from his analysis that “the existing defi nitions are to a large degree congruent”, and
“the confusion is not so much about how CSR is defi ned, as about how CSR is
socially constructed in a specifi c context”.
“A specifi c context” is determined to a large extent by the stakeholders which are
an important dimension when taking up corporate social responsibility. Therefore,
it could be expected that defi nitions of CSR at the international level are co-designed
in a process involving stakeholders.
The overview of Dahlsrud could not yet take into account the fi nal version of ISO
26000 – Guidance on social responsibility ( 2010 ) –, but the process behind did fulfi l
the “requirement” of co-design. It can be observed that the international standard
has “social responsibility” in its title without reference to corporations or enterprises. The reason is “The view that social responsibility is applicable to all organizations emerged as different types of organizations, not just those in the business
world, recognized that they too had responsibilities for contributing to sustainable
development . ” Under the “Terms and defi nitions”, “organization” is defi ned as
“entity or group of people and facilities with an arrangement of responsibilities,
authorities and relationships and identifi able objectives”.
The widely accepted defi nition of ISO 26000 on social responsibility goes as
follows “responsibility of an organization for the impacts of its decisions and activities on society and the environment, through transparent and ethical behaviour that
• contributes to sustainable development, including health and the welfare of
society;
• takes into account the expectations of stakeholders;
• is in compliance with applicable law and consistent with international norms of
behaviour; and
• is integrated throughout the organization and practised in its relationships.”
It is noted in ISO 26000 that “activities include products, services and processes”
and “relationships refer to an organization’s activities within its sphere of infl uence”.
5 Life Cycle Sustainability Assessment: A Tool for Exercising Due Diligence…