of developed countries in this area, make it possible to identify and compare the status
of CSR around the world, and for developing countries, help to prioritize in developing
their own CSR tools. Since 1987, several international standards for CSR have been
adopted, some of them are complex, some contain more specific requirements and
require mandatory reporting on this activity, but all of them have one common goal –
to attract the attention of businesses and individuals to the necessity of observance of
human values and preservation of the environment in their activity (Table 2).
Table 2 Basic international standards for socially responsible business
Name of standard
Year of
acceptance
Scope of
regulation
Key aspects
Standards of the ISO
series9000 (ISO
8402; ISO 9000; ISO
9001; ISO 9002; ISO
9003; ISO 9004)
1987
Enterprise quality
management
needs of consumers of products
ISO 9001
1987
(as in force in
1994, 2000,
2005)
motivation of the
top management
of the enterprise
recommendations for
implementation of quality
management systems
EMAS (Eco
Management and
Audit Scheme)
1993
Enterprise
management
system
reducing the negative impact of
the production sector on the
environment, continuous
improvement and development,
taking into account recent
advances and economic
feasibility
ISO 14001:2004
1996
Environmental
management
elements of an effective
environmental management
system
SA 8000:2001
SocialAccountability
1997 р. (as in
force in 2001 р.)
Labor relations
requirements for workers' rights
to work and appropriate working
conditions
ISO 26000:2010
2010
Socially
responsible
business
complex nature (environmental
protection, economical spending
of resources, etc.)
Source: systematized by the authors considering [6, 8, 9]
The international standards discussed above have contributed to the promotion of
CSR throughout the world. It is necessary to emphasize that in the EU, social
responsibility of business is an integral part of employment policy and social affairs,
entrepreneurship policy, environmental protection and consumer rights, public
procurement policies and external relations. In the Association Agreement with the
EU, Ukraine pledged to harmonize its legislation in the field of standardization and
certification in accordance with international standards, in particular regarding CSR.
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