Theoretical and Practical Overview of ISO 26000 – Social Responsibility Application at the European Level

The present research paper aims to present the framework and the achieved progresses on the application of ISO 26000 – Social Responsibility standard at the level of the European countries. The paper is structured into five main parts, each one emphasizing a specific research objective: brief description of CSR and its voluntary character; comprehensive review of the main benefits that CSR brings on for the responsible companies; general presentation of ISO 26000; research on the computed analysis of ISO 26000 application at the European level; recommendations and conclusions. The innovative element is represented by the attempt to offer a macroeconomic computed approach on the main CSR key-drivers at the European level in order to identify the specific country-level progresses on the implementation of ISO 26000 associated core subjects and issues.