Abstract

This article aimed to analyze the principles of social responsibility defined by the ISO 26000 standard from two perspectives – attitudes towards these principles and their application. Research has shown that attitudes towards the principles of social responsibility can differ, and organizations can be grouped into several groups with regard to these differences. Based on a review of the assessment of the importance and application of the principles of social responsibility, we have named these groups as pragmatically responsible, truly responsible, manifestly irresponsible, and false responsible. Our management recommendations apply primarily to those companies whose level of identification with the principles of social responsibility is high and in line with their internal convictions. However, it is not excluded that certain positive effects would not be felt in other types of companies that would choose to respect our recommendations.

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