Responsabilité sociétale et développement durable

Globalization arguably generated a governance gap that is being filled by transnational rule-making involving private actors among others. The democratic legitimacy of such new forms of governance beyond nation states is sometimes questioned. Apart from nation-centered democracies, such governance cannot build, for example, on representation and voting procedures to convey legitimacy to the generated rules. Instead, alternative elements of democracy such as deliberation and inclusion require discussion to assess new instruments of governance. The recently published standard ISO 26000 is an interesting example of transnational governance. ISO 26000 was developed in a lengthy multiorganizational process for the purpose of giving guidance on the social responsibility of organizations. By assessing the specific case of ISO 26000, this study sheds light on the question of how legitimacy beyond nation-state democracy is ensured or constricted. Centering on the idea of deliberate democracy and democratic legitimacy, the study offers in-depth insights on the normative legitimacy of the development process of ISO 26000. Positioned on the interface of business studies and public policy, this article contributes to the academic literature on transnational governance and on the role of multistakeholder processes in shaping the role of business in society.

This article seeks to expand business and society research in a number of ways. Its primary purpose is to redraw two core corporate social responsibility (CSR) theories (stakeholder theory and Carroll’s CSR pyramid), enhancing their relevance for small business. This redrawing is done by the application of the ethic of care, informed by the value of feminist perspectives and the extant empirical research on small business social responsibility. It is proposed that the expanded versions of core theory have wider relevance, value, and implications beyond the small firm context. The theorization of small business social responsibility enables engagement with the mainstream of CSR research as well as making a contribution to small business studies in scholarly, policy, and practice terms.

This article summarizes the commentary essay and two research articles comprising the special research forum on "The Social Performance and Responsibilities of Entrepreneurship." A commentary essay by William J. Baumol addresses the social responsibilities of successful entrepreneurs. A research article by Laura J. Spence examines the social responsibilities of small businesses. A research article by Henning Engelke, Stefanie Mauksch, Inga-Lena Darkow, and Heiko von der Gracht examines scenarios for social enterprises in Germany.