ABSTRACT
The number of international rules of conduct with regard to corporate social responsibility has grown steadily, particularly since the end of the Second World War. The creation of these agreements has been linked to the globalisation process, which has become increasingly evident. The Organisation for Economic Co-operation and Development (OECD) guidelines are subscribed to by governments of the OECD member states and a growing number of other countries was added as a result of co-operation between the business world, the trade union movement and other social organisations. As a company makes progress in implementing corporate social responsibility, the package of theme-specific guidelines and standards to be applied will gradually increase and become an integrated entity. The exact interpretation of corporate social responsibility and, therefore, the use of guidelines and standards will depend on the specific local situation of each country: the culture, the social and political context, the government’s attitude and the most urgent social problems.
