ISO 26000风险及中国应对策略

国际标准化组织（ISO）发布的《社会责任指南》标准,把企业社会责任拓展到了组织社会责任,涉及了人权、劳工权益、国际行为准则、政府治理、国际公约及协定等敏感问题,被认为会对中国等发展中经济体的组织产生负面影响,乃至遭遇风险。论文通过对有关问题的分析,提出了应对ISO 26000风险的策略,包括政治、社会、经济和技术等四个方面的系统风险消减策略和治理、经济、技术、素质等四个方面的组织能力建设策略。主要结论是：要求组织履行社会责任,对于促进组织效益的提升、经济增长方式的转型、社会发展模式的改良具有积极意义。组织应该根据各自具体情况与发展阶段,采取上述社会责任应对策略,有效地应对及避免ISO 26000带来的经济、社会、文化乃至政治风险。

ISO 26000 Risk and Coping Strategies in China

Guidance on Social Responsibility has extended the concept of corporate social responsibility to that of organiza- tional social responsibility and touches several politically sensitive issues such as human rights, labor practices, international norms of behavior, good governance, and international conventions and treaties, with potential negative impacts and even risks on organizations in the developing economies. This paper addressed this issue by proposing strategies for those organizations in the developing economies to implement organizational social responsibility as guided by ISO 26000, including systematic risk mitiga- tion strategies such as institutional, societal, economic and technological ones and organizational capacity building strategies such as governing, economic, technological, and competency strategies. It is concluded that it is of great positive significance for or- ganizations of different types to implement social responsibility in contributing to sustainable development in view of organizational effectiveness and efficiency promotion, growth mode transformation, and development pattern improvement. Organizations should be responsive and adaptive in taking those social responsibilities commensurate to their differentiated capacities and diverse con- texts under which they operates. In so doing, organizations are able to benefit from the strengths of social responsibility implemen- tation with risks effectively mitigated.