Le point de vue des praticiens LA SECONDE VIE DE LA NOTION DE PARTIES PRENANTES DANS LES NORMES INTERNATIONALES SUR LA RSE

Abstract

This article presents the seemingly diversity in the use of the notion of «stakeholder» in the main
recently adopted international standards on corporate social responsibility. after having recalled
texts at the origin of the eponymous theory, those documents are analysed : 1. ISO 26000, a very
popular standard because it was introduced by consumers’ associations. 2. the UN Guiding
Principals on Human Rights and Business adopted by the Human Rights Council. 3. the OECD
Guidelines for multinational companies whose non members of the organization are adherents. 4.
the IFC Performance Standards on development projects impact assessments. 5. the European
Communication on the new 2011-14 CSR Strategy. They nevertheless share a common approach in
terms of preventing impacts on external stakeholders.