Anticipating and Assessing CSR within ISO 26000 implementation. The experience of the Camst Cooperative (Italy)

On April 15, 2014 the European Parliament voted the proposal for a directive of the Parliament and the Council as regards the disclosure of non-financial and diversity information by large companies and groups, which recommends the adoption of international standards like the UN Global Compact and ISO 26000. The latter is not a proper standard whose application can be certified. In fact, ISO 26000 is more a practice of reference, which aims to promote a holistic and synergistic approach to social responsibility, while putting governance at the centre and facilitating the effective implementation of ISO’s principles and put them into practice. Released in April 2016, the Guidance to the application of UNI ISO 26000 assists organizations in contributing to sustainable development and encourages them to go beyond legal compliance, promoting a common understanding in the field of social responsibility. Yet companies may find difficulties in practical implementation because they are at various stages of understanding and integrating social responsibility into their processes. Moreover, they have to understand how to complement ISO 2600 with other existing standards, tools and initiatives for social responsibility. Trying to contribute to the quest for additional insights on ISO 26000 implementation, this work aims to provide a critical analysis of the applicability and the appropriateness of ISO 26000 in the context of an Italian cooperative, named Camst, which represents one of the largest catering service firms in Italy. The company already follows the SA 8000 and accounts for its actions by publishing the company’s Social Report. The case study analysis indicates that an experienced user like Camst can benefit from the introduction of ISO 26000, whose adoption has led to an improvement in existing practices and a greater integration of social responsibility into the organisation. Moreover, the analysis indicates that ISO 26000 is quite a general standard that can be adopted in several context. In fact, the ‘particularity’ of Camst (i.e. being a cooperative owned by its workers, which deals with food processing) does not need relevant adaptations. The work provides both scientific and managerial implications. On the one hand, it contributes to further reflections on the effectiveness of ISO 26000. On the other hand, it suggests how organisations can maximise the benefits of ISO 26000 implementation.