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Chapter seven

IMPLEMENTATION OF QUESTIONNAIRE BASED ON SEVEN CORE SUBJECTS OF ISO 26000 ON SOCIAL RESPONSIBILITY

María Leticia Moreno Elizalde Universidad Juárez del Estado de Durango Abstract The aim of this paper is to discuss the theoretical approaches, perspectives, and issues of Corporate Social Responsibility and study how ISO 26000 (2010) matches within two predominant Corporate Social Responsibility instruments, Global Reporting Initiative, Sustainability Reporting Guidelines (GRI) in 1999, and the United Nations Global Compact (UNGC) in 2000. The analysis presented is based on secondary data such as literature reviews, publications and online resources and databases from the UNGC, GRI and ISO. Also. The present chapter has as its main goal to design and validate a questionnaire for measuring Social Responsibility based on the seven core subjects of ISO 26000, to be implemented to do research in a Business School at a Public University in Durango, México. Operationalize this variable of social responsibility according to the Standard was made, and 65 items were established. Then, data was processed in the statistical package SPSS for Windows, version 23, reliability of .939 was obtained in Cronbach's Alpha, which can be used to develop diagnoses on social responsibility in an organization, from the perception of the stakeholders. Bartlett sphericity test was significant in .000, and KMO test, of adequacy of the sample, reached .915. Also, a correlation matrix of the dimensions created for this instrument was made. Key words: Corporate social responsibility, variable, reliability, stakeholders .

Introduction In recent decades, the guiding principle of sustainable development and its corporate nomenclature, known as corporate social responsibility (CSR) or corporate sustainability (CS), has become popular in the business world (Montiel and Delgado-Ceballos, 2014). There are multiple definitions and interpretations of CSR and, to date, none has emerged as generally accepted (Montiel, 2008; Schwartz and Tilling, 2009). However, the newly released social responsibility (SR) guidance standard ISO 26000 provides the most recent definition of social responsibility as:

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