واقع المسؤولية الاجتماعية للمؤسسات و مدى التزامها بالمواصفة الدولية الآيزو 26000 في الجزائر

الملخص EN

Institutions, as a human and financial entity, have always played an important and central role in the development of the society in which they operate.

It is the main source of wealth and job creation and basic means of production, consumption, investment, saving, export and import, but at the same time it is an important polluter and a large consumer of resources and a greater exploiter of workers' efforts, which impedes the development process.

Therefore, the necessities of development justified the role of modern institutions, which they should play to restore the balance between economic, social and environmental aspects, and address the gap between the financial returns of companies and their duties towards various stakeholders, including workers, society and the environment.

This is through adopting the concepts of corporate social responsibility.

However, the voluntary nature of social responsibility has led to corporate neglect.

In the face of the consequent economic and social corruption, and with the aim of placing voluntary social initiatives in an official framework and codifying aspects and dimensions of social responsibility, several international organizations have developed initiatives in this field.

Including the International Organization for Standardization, which issued in 2010, an international standard called ISO 26000 for social responsibility.

It is a specification that provides guidance and clarifications on the general perception that corporate social responsibility is essential to the survival and continuity of any institution.

On this basis, Algerian economic institutions work on adopting the concepts of social responsibility and activating them by taking advantage of accompanying programs in order to obtain a certificate of conformity to the ISO certification, realizing that these initiatives, although voluntary, are not mandatory by the text of the law, but commitment to them derives from the necessities of competition in Gain competitive advantage, new markets and new consumers