Integrated Corporate Social Responsibility (CSR)- / Sustainability Management System

Authors

  • Josef Scherer International Institute for Governance, Management, Risk & Compliance (TH Deggendorf)
  • Patricia Kollmann
  • Ann-Kathrin Birker

DOI:

https://doi.org/10.25929/bjas.v5i1.67

Keywords:

Corporate Social Responsibility, sustainability, integrated management system, universal standard

Abstract

Since companies / organisations all over the world orient themselves to various popular (international) standards / codes (ISO / COSO / IDW / DIIR / etc.) when implementing a management system, these standards / codes also serve as a reference for this work.

For this reason, the “Universal Standard Integrated Corporate Social Responsibility (CSR)/Sustainability Management System“ attempts to show that most standard works are based on a “common denominator“, although they may differ in structure or wording.

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Published

2020-04-20