SUMMARY
Corporate Social Responsibility (CSR) is a voluntary approach aimed at integrating sustainable development issues into the strategy and management of organizations, as well as into their relations with stakeholders. These issues include social, societal, environmental and governance concerns. Although voluntary and militant just a few years ago, changes in standards and legislation, general awareness of climate change and our vulnerabilities, and societal expectations are prompting more and more organizations to commit to these approaches.
After a review of recent legislative and regulatory developments in the field of CSR, we'll see that adopting these approaches is not easy - particularly for small and medium-sized organizations. We'll then look at how some local authorities are embracing this approach, and how they can help other organizations make the transition.
Keywords: biodiversity, climate change, sustainable development, environment, evaluation, governance, indicators, impact, ISO 26 000, label, standard, extra-financial reporting, social
Illustration : Adobe Stock - Crédit Ricochet64
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