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Corporate social responsibility topic has more attention in recent years, although it
is not new, depending on the developments in economic - political conditions and
social development in the world through the globalization effect on one hand and the
ideas that came out of economic thought which believes that the objectives of the
corporations associated with the objectives of the society in which they operate on the
other hand. As a result, the importance of this topic in different dimensions, many
researchers tried to study and restrict them with organizations to encourage their
adoption. There have been several international bodies working in this aspect,
including the International Organization for Standardization that issued Corporate
social responsibility standard (ISO 26000) in 2008. The study wants to publicize
ISO26000 through two axes, the first dealing with the concept of social responsibility
and its dimensions depending on the views of a number of researchers in the field, and
the second axis allocates on the standard by addressing the stages undergone by the
preparation and definition of its nature and structure and the various topics dealt with
providing the framework of a pilot to help organizations to adopt and work contents.
The study concludes with a number of results and recommendations for standard
action and benefit from its content.

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: ISO ,Discovering IS026000,P:6-7, on the web site:

www.iso.org

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13

: UNIDO and the World Summit on Sustainable Development, Corporate Social Responsibility: Implications for Small
and Medium Enterprises in Developing Countries, Vienna, 2002,P:5.
: 2
: 2001 " "
.118
: : 3
.5 : 2011 MRPA
:4
"
.6: : "
5

: Percy Marquina, measuring the impact of corporate social responsibility on consumer behavior (the case of
Peruvian consumers), school of management, Peru, October 28-9-2007,P:5.

.119 : : 6
7

: Pride, M., William and Ferrell, C.O, Marketing concepts and strategies, Ninth Edition, Houghton, Mifflin company,
Boston, 1997, P: 65.
8
:Donna Wood, Corporate Social Responsibility - The big picture ,on the web site: www.mhcinternational.com.
9
:Wolfgang, Corporate Social Responsibility, on the web site: http://www.infinion.com.
10
: Plazzi, Marcello and Starcher, George, Corporate social responsibility and business success, 2001,PP:2-11.
26000 : 11
www.iso.org : .2:
.3 : : 12
.3: : 13
14

: Burr Stewart, Draft ISO 26000 Standard for Social Responsibility Chair, TRB Aviation sustainability, Subcommittee
AV030(1),January 12, 2010,P:5.
15
: Guest Author, ISO 26000 and the Definition of Social Responsibility, March 14th, 2011, on the web site:
http://www.triplepundit.com.
26000 : 16
.9:
17
18

: ISO ,Discovering IS026000,P:3.on the web site: www.iso.org.

: Burr Stewart, op-cit,P:9.

. : 19
20

:ISO ,Discovering IS026000,op-cit,P:8.