Purpose: ISO 14001 is an International Standard of worldwide acceptance based on the concept that better environmental performance can be achieved when environmental aspects are systematically identified and managed giving a major contribution to Sustainability, through pollution prevention,...

Corporations which claim to be socially responsible should internalise their externalities. However, before internalisation can occur, corporations have to learn about, or construct, the nature and extent of those externalities. Similarly, corporations must construct the meaning and requirements...

This paper begins by examining the history of ISO 26000, ‘Guidance on Social Responsibility’. It then compares it with three other international standards in the field of CSR. After a brief examination of its contents, it offers a short critique of the Standard. The Standard assumes that, by...