ISO 26000, DUE DILIGENCE, SPHERE OF INFLUENCE AND HUMAN RIGHTS

Abstract

In the past few years we have seen an augmentation of Corporate Social Responsibility (CSR) practices. The recent appearance of the ISO 26000 standard seeks to clarify the guidelines for the social
responsibility of organizations. The standard results from a widespread compromise between stakeholders and currently raises questions about its range and scope. This article emphasizes international standards of behavior, including those relating to human rights, and proposes to examine the
guidelines relating to the exercise of the due diligence and the sphere of influence of enterprises.
These guidelines, employed in a repetitive manner throughout the standard, remind us that they
have already been recognized by other CSR tools but also that they derive from certain legal instruments. Nevertheless the ISO 26000 standard brings with it a certain innovation destined to develop the social responsibility of enterprises particularly where it links the due diligence, the sphere
of influence and collusion