Applicability of international environmental law in the construction of corporate social responsibility

The present work aims to deal with an extremely important issue, which is the socioenvironmental responsibility of transnational companies. As we know, the environment is a third dimension transindividual right, which must be protected by the entire community for the present and future generations. In this step, if there is any omission on the part of companies, whether public or private, with regard to compliance with environmental rules, accountability is due; as well as large corporations must print corporate governance practices aimed at complying with international and national environmental laws and guidelines. The objective of this research is to demonstrate the importance of implementing legal guidelines and commands regarding corporate social responsibility, since this is protecting the environment and promoting measures that meet the most important common good that exists, that is, the environment. It is discussed, as main theme, the binding or not of the ISO 26000 Standard and the conclusion is reached, that it is a private standard, not certifiable, not mandatory, but responsible for proposing guidelines to be followed by companies with the intention to promote the mitigation of environmental damage and the promotion of corporate social responsibility techniques. In turn, the ISO 14000 Standard works with the regulation of environmental management, through the promotion of mechanisms for the improvement of environmental processes (environmental management), and it is also a standard of a private nature, however certifiable by entities accredited with the Inmetro; however, not mandatory. It appears, in due course, that compliance with environmental legislation and guidelines/recommendations has given rise to a new area, namely Environmental Compliance. In this sense, it is noted that companies must be accustomed to the existing commands and seek their implementation, in order to give environmental preservation and full observance of sustainable development in large corporate corporations. In this step, the purpose of this research is to demonstrate that the implementation of such commands/guidelines is essential for our livelihood, as human beings and dependent on the environment, and large multinational corporations must follow and be demanded through civil society, the State, stakeholders or even the media, due observance/implementation of mechanisms for sustainable development and promotion of social and environmental responsibility.