A INTERNALIZAÇÃO DOS PRINCÍPIOS DA NORMA ISO 26000: O CASO DA PETROBRAS/THE INTERNALIZATION OF THE PRINCIPLE OF THE ISO 26000 STANDARD: THE PETROBRAS CASE

• Published in: Holos (Natal, RN) Vol. 31; no. 1; p. 227
• Main Authors: Silva, A W P, Siqueira, E S
• Format: Journal Article
• Language: Portuguese
• Published: Natal Instituto Federal de Educacao Ciencia e Tecnologia do Rio Grande do Norte 01.01.2015
• ISSN: 1518-1634; 1807-1600

The International Organization for Standardization (ISO) 26000 standard has been contributing to the development of business social responsibility; however, it still retains the generic nature, characteristics of previous approaches and the absence of indicators. Within this context, the objective question of this research is, does the lack of indicators for the ISO 26000 standard compromises the assessment and consequently the internalization of businesses' socially responsible behavior? To answer such a question, this article proposes to analyze PETROBRAS sustainability report to identify how the principle of the ISO 26000 standard are internalized. The method of research used was the case studied, and the company studied was PETROBRAS. The approach chosen for data collection was a documentary research. The results and the arguments showed that there are inconsistencies between the discourses on social responsibility of PETROBRAS and of the actions taken by them. The existence of these differences between discourse and practice becomes possible due to the generality of the standard or by the absence of indicators.