MG487/A

א א א א א א א א אא א

א א א א

א א א אאאא א א א ،

אאא א א.א א אא א א א א.، א א א א א .אא א א א، א א א1א א

،.א א א א א א אא אא א.2א א א ، א אא א

א א א א ، אא א א ،אא א ،.א א א א א

א א א"."א א א א א א א א א א، אא א א .א

א א א א א א−א א ، −א

،א א א א ، אא א א א א א א .אא א א ، א א א א א א א

א−−אא.א""א ، א א א א א ، א

אא.א ، א אא ، א א א ، א א א א

א א א ، .א

אא، א ،א א א א אאא. אא،−א

אא، א א א א א .א                                                            

א 1 א ، א ، א ، א א א א א א א א، אא ، א ، א.، א א א

א א ، .אא 2 ، א א א25א א א؛ ، א ، א ، .11א

3

א א ، א

،א א א א א א א א א

א ، א א ، א ، א א א ، ، א א، א ، א א אא א א א א א

א ،.א א א א א א א אא א א א א א א ،א אא א א א א .א

א""אא، א

א א א א،א א א א א.אא.א ، א א א א א

אא،)12.4א(א אא א א אא" ؛ א ، א ، א א א א א ، א א א ، א א

א א ؛ א א א א א ؛ א א א ؛ ؛א א، ؛ אאא אא א א ؛

، א א א ، א א א".אאא א א א ،−א א א

א א ، א א ، א.א אא، א ،א א א .א

،א

، א א א אא. אא، א א،(א. א ، ، ،)א

א א א.א א א، ،א א א אאא ، א ، א ، א ، אא א א א .א

،אא .א

א אא ، א אא א א א אא א

،.אא א א א.א א אא

4  

א א א א אא، ، א ،א אאא א.א ،אא ، א ، א ، א א א א

א א.א א א אאא א א א .אא

5

אאאאאאאא א :1א

אאא אאא א א .א א

א א אא א א א א א א א א א .אא א אאא ، א ، א א א

א א א א אא .אא א ، א א ، א ، א א א א א א ،

א).( א אא א אא א ،א א א ، א א.א א א א

، ، ، א א א א ، א א אא אא א א ،.א א א א

א א א א א ،.

:אאאאא1−1 אאאא א אא א .א

א א א א א ، א א א אא א ، א א א א א ، א

א א אא א ، א א א.،אא אאא א א

א א ، א א א א א ،א א ، א א אא. א אא א א א א א.

אאא1−2 אאא א אא א ،

א א א א א א א א א א−אא ، א ، א ، א א א א א.א ،א

א، א ، א א א א א א א.אא א א ، א א א א ،.א

، א ، א א،א ، א א אא .א

6  

אאא1−3 אאא אאא א א ، א ، א −−א

א אא א،אאא ، א ، א א ، א א א ، א א א.א

א אאא א ، אא א א א א א א ،א−א

א−א א.א א א אא א אא ،א א א א א א א ، א א א א א

א.א אאא אא א אא א.א א א א א א א ،

א ، א א א .א

אאא1−4 אאא א ،א א א אא ، א ،א א

، א א א א א א א א א אא ، א א א.א א א א א א

אא.א א א א א א א אאא א א א2013−2014א א א א א.א א

א א אא،א ، א א אא א

א א א .א

א א אא א א א ، ، א א א א .א

א א א א אאאאא، אא.1אא ، א א א

א א ، א א א א א א א א.א، א א א א א א א ، א

א ، א א א אא−א ، א א אאא א א א−א א א א ، א א

א.א א א א א א א אא א אא א ، א א א א(א אא א א א א

א،)א ، א א(א א א א א א א א ).א

7

א א א א)א(א אאא ،.א א א א א א א א א

א א א.א א ، א אא אא א אא אא א א א א א ، א א א א א

.، א אא א אא א א א،.א א א א

א א א א א א א א.א אא א ، א א .א

א א א א א א−א א אא א ، א א−א א א א א.א א

א אאאא א ، א ، ، אא א א ، א א א .א

:2אא א א א א א א .א

א

א א א א א א.אא א א א ، א א א א א א .א

אא אא ،−אא א א א א א א(א א א א

א א א א א א،א א א).א א אא א ، א א א א

א א.א א אא א אא،. א א אא א א אא א

א א א א א אא ،א ، ، א .א

:אא

א2−1 א א א א א א א א א א א אא א א .א

א א א א א א א א ، א א א אא ، א ، א ،.א−א א ، א

8  

، א א א א א א א א א א א אא א א אאא א א א א(א ،א

،.א)א א א ، א ، א א ،א א א אא א א א א א א ،، א א א

א א א א א א א א א א אא א א ، אא

א א א א .א

א2−2 א א א א א א א א א .א، א א א ، א ، א ، א א ، א א א ، א א

א אאא א א א א א.א אא א א א א אא א א

א ، אא ، א א א א א א.א

א2−3 א א א א א א .א

א א א ، א ، א א אא א אא א א.א

א א א א ، א א ، א א ، א א .אא א א א א אאא א א א

.، א א א א א א א א א א אא א אא א א א א א א א

א אא א א א.א א א א אא−א א ،א א א ، א ، א א ، א

.א

א א אא אא،אאאאא

אא א א א.א א א ،א א א א א א א א א א א(א א

א א א ، א ، א).אא א א א א א א(א א א א

א ،א א אא א א ،)אא אא א א א אא א

א א א א א ، א א א.א א א א א

9

א ، ، אא א א ، א א א אא. א א א א א א

א ، א א א אא א.אאא א א א א א א ، א א א א א

א א−א א א א ، א ، א ، א א ، א א אאא .א،א

، א אאאא א א

א א א אא ، א א א א אא א.אא א א ، א א א א א

א אא.א א א אא ، אא א א א א א א א א א ،א

א א א א ، א.א אאא אא א א.א ، א

، ، א א א א א א א א، א אאא، א א

א א א.א א א ،אא א אא א א א א א א אא אא(، א،).א א

א א ،א א א א א א א א אא אא א.א

א)א( א א א א אא،א،א א אא.א א ، א

، א א ، א א א א.א

:3אא א א א א א א א א .א

א

א א א א א ، א א א ، א א אא. א א א א א א א ،.

א א א א א א אא.א א א א

א. א א א، א א א א א

10  

א אא א א א א.א א אא א א א ، א א א א

א א.א א א، א א א א אא ،א א א א א

א א א אא א א א א א .א

אאא3−1 א א א א א א .א

א א א א−א אאא א א א א א ، ، א

א. א א א א א א אא א א א א.אאא א א א א(א )אא א א ، אא אאאא

א אא אא−אא א א א ، א ، א א א א.، א

، א א א אא ،אאא א א.א א א א

א א א ، אא א א، אאאא א .א

א3−2 א א א א א א א .אא א א א א

،א א א א א א א אא א א א ،.א א א،

، א א ،א، .א

א3−3 א א א א א א א אא .א

א אא ، א א א ، א ، א אא א ،א א א א א א א א

א א א א א ، .א

11

א א א، א א א א א א א א

אא א א א א א אא.א א אא א א א א א

א א א א ، א א א .אא א א א א א א א אא א א א ، א א א א א ، א ،.א

א א א אא א א א אאא אא ،.א א א א א א

א א א، א אא א א ، א אאאא א ، א א

א אא.א א א א א، א א א אא

א.א א א אא.א .א،

א אא א−א א

א אא א א אא א א א א א א א אא.א א א א א א ،א א ،

، א א א א א א א א א א א ، א אא ، א.א ، א א א، ، א

א א א א ، א א ، א ، אאאא א א א א א .א

:4א

א א א א א א א אא א א א.

אא א א א א אא אא א א א ،/

، א א אא א.א א א א אא.א א א ، א אא א א א،.א א

א א א א א א א א א א א א،.א א ،א،א א א

12  

א א אא א א א א א"אא".א א، א א א א א

א א ،א א−א אאאא א א א.א א א א א א

، א א א א א ، אאא א א א)א(א א אא א .א

א א א

א א א א א א א א א א א א א א אאא א ، א א א א، א .א

א א א א א ،א א א אא א אא א א אאא، א א ، .א

א א א−א א אא−א א ،אא א א א א א א א א .א

، א א א ، א א א א، א א ،א א א א א א

א א א ، א א א.א ،א אא א א א א א א א אא א ،

א א א א.א א א אא ، א א א ، א א ، א א א א

א א א .א

13

א אא א א

:5א

א א א א א א א א א.

א

، א א א א אא ، א ، א ، א ، א ، א ، א ، א.א א א

א א אא א א.א א،א א א א א א א א א א ،/אא א

א .א

א אאא5−1 א א א א א א א א

א .אא א א א א אא

14.

:6אא א אא א א א א א

א .א

אאא אא א א א

، א א ، א ،אאא ،א.א א א א א

א ،.אא א، א א ، א ، א

א א א א א א א א .א

14  

אא א 56א

אא א א א، א א א ، א א א א א א ، ،

אא א.א−א א אא א א א א א

، א א א ،א.14אא א، אא א א א א א ، א א

א א ، א.א א א א،אא א א א،א،א −א

א א ، א א.א א א א،א אא ، א

א א(א ، א ، א א).אא א א א א א א אא א

א א א .א

אאא א א א.א אא א א א א א א ،.א

א א א א א א א א א אא א ، א א א אאא א

אא אא.א אא ،א א א אא א אא א

א א ، א אא ،א א א א ،،א אא ، .א

:7אא א א א א א א א

.א

אא א א אא א א א א א

אא א א א ، א א.א א، א א אא א א ، א.א א א אא

א א א א א א، א ، א א ،א א א

15

א، א א א א.א א א،א א א14אא א ،

،.א א א אא. א א א (א

، א ،א אא ، ).א

אא א، א א א א א א א א א א א א

א א .א، אא א ، א א א ، א א

א א ، א ،א אא.א א ، א אא א א א א

א א א.א א אא ،א א א א א א א א א א א א א

، א א א א א ،.א א אא א א א א.א א

א א א א אא א א א.אא א א א א א א א א א

א א .א

:8אא אא א א א א א א א א א א .א

א

אאאא א א א א ، א ، א אא א א א ،א ، א.א אא א .א

א :אא8−1 א א א אא א

א، א א .אא א א א א א א ،.א א א א

א א א א ، א א ، א א א א א אא אא א א א ، א א א א ، .אא א א ، א ، א

16  

א.אא/א א א א אא .א

א א אא ، ، א א א א א א א א

א א.א א א א א א א א אא א א.، א א א

א א א א א א א אא א א ، .א

:9א

א א א א א א א א א א א א אא .א

אא א א .א

،א ،א/אא א.א אא א ، א א

א א.א א א א א א א ،א. א ، א .א

אא א א א א א ، א א ، אא א .אא،

א א אא א א א אא א א

א א א ، א א ، א ، אאאא( א א)א א א א א ،

א אא א א א.א א، א ، ، א א ، א

، א א/،،א ، א ، ، א؛ ، אא א ،א א

.

17

א אאא א א א א

:10א

א א א א אא א א א אא א .א

אא א א אאא א א א

א א،.א،א א ، א א ، א

א א .אא א א א ، א א א א א א א

אא א א ، א א אאאאאא א א א א א א

א .א

א א אא א א א א א ، א א

א אאא אא.אא א א א א א אא א א א .א

א א א אא،א א אא א א א א ، א א א א א א

א ،.א א א ، א א אאא א ،.

:11א

א א א א א א א אא א א א א .א

א א א א א א אא ، א א א א، ،אאא אא א

א א א א א(א א ).א

18  

:12אאא א א א א א א א .א

אאאא א א א א א אא

א אא א א אא א א א−א،−א ، .אא

א− ،א א ، .−א

א :אא12−1 א א א א א א א א

א א א א א .אא ، א א אא א א א ،

א אא א א א(א א א،).א א א א א א א،

א א א אא א א .א

א12−2 א א א א א א א א אא א א א א א א א א א א א

.אא א ،א ،א א א

، א א א א א אא אא א א א

א ، א ، א ، א א א א א א אא א א א א א .א

، א ، א ، א.א אא א א ، א א א .א

א אא .א

אא א،א א א אא א א ، א א א א

)، א ، א)א א א

19

א.אאא ، א א א ، א א א.،

א א−א א א א א א−אא א א א אאא א

א. א א .אא אאא א ، אא א א א א א א

א א א א ، א ، .אא א א א אאא א א א ، א،א

אא ، א א א א א א .אא א א א א ،

،א א אISO 26000א א א א ،א ، א א א א א ، א א א א א

א אאא א א אא א א א ،א א א א א א א א א א ، א.א

א ، א א א אאאא ، א ، א א ،.،

א ، א א א א אא ، א אא א א אא

א א"א"א א א ،.

، א א א ، א א א א א א، א א אא א אאא א א ،

א ، א א א א א אא א אא.א א א

א א ،א א ، א א ،، א.א א ، א א

א א א ، א א א א א"א.אאא"א

א א א א ،، א אאא ،.א א א

.

20  

א:1א אא א א

אא א ، א א א א א אא אא א ، ،א א ،א א א

א אא א א א א ، א א ، אא ، אאא א ، א ،א

א א ، א א א אא א א ، אא ، א א א א א ، א ، א א א א

א אא ،א א א א א אאאא א א א"א ، א א ، א"א א ،

، א א א א א א −ISO 26000 א، א א ،א א ، א א א א א א א

א אא،א ، א א א א ، א א ،א א א ،א א א ،א א א א א א א א א ،

א א ، א א ، א א א א .אאאא א ، א א א אא

، א א א א .א

:1אא211א • אא א ، א א ، ،12א

א א א א אא א א א אא ،.

א • א12−1،12−4،12−10،12−12א א א אא א א א א א א ، א ، א .א

א2א • א א א א א א אא א א א א .א

א • א א א א א א א א אא .א

א • א א א א א .א

21

:2אא • א א א א א א א א א

א36 א א אא א ،אא א .א

א • ،36א א א א א א א אא א ، א .א

א • א א א .אא • א "2011א א".א: א א א א

א א .אא • א )2013/א(א

:3א

א • אאאא א 6−2−2א12،

א א א א ؛אאאאאאא • א א א א ، א

א א אא א א א ؛א• ، א א א א אא:Olivier de Schutterא א א

א א אא:א אאא א א ؛אא

א • ، א א2א ، א א א 5−2−1א

א א א א אא א23، ، א א 78א

، א א אא ، א ، א822א אא،אא א11،25،26א א א א

א ؛אא • א א א ؛אא • אא5،13،14א א א א א א

א ؛אא6א • א א א א א אא א א

א .א

22  

:4אא8א • א א א א א א א א א

א ؛א• ، א א א א א א א א א א א

א א א א ، א א(אא א ؛)אא • א ، א א א א אא א א א א

א א א א א א א ، א א ؛אא • אא א ؛אא • א א،)423א(169א א א

א(א א8،11،31א א)24، ؛אא • אא .אא

:5אא • א א א א א א א

، א ، אא א א .א،3−16−9א • א א א א א א א

א א א .אאא • א א ، א א

. א • א א2012א אא3א • א א א א אא ، א א ،.

:6אאא • ، א א8א

:7א

א • ، א ، א א א א א א אא ، א ، א ، א אא א א א א א א

.א

23

א7א • ، א ، א א א א א א אא א א .א

א • א .אא

:8אא • ، א ، א א א א א א א

، א ، א א א ، א א א ، א א .א

א • א א ،א אאOlivier De Schutterאאא א א .א

א3א • א א א א א אא ، א5א אא ، א 7א

.א

:9אאא • ، א .3אא • א א אא • א3−2،4−9،12−14א א א א א

א ، א ، א .א :11א

א • א)5556א(א א א א א،א • א א10אא א

א א• ، א א א א א א א א א א

، א א א א א אא א א .א

24  

:12א،א • א א15،16،17אא א א

א א א אא3א • א א א א א א א

אא3−2−1א • א א א א א א א

א א אא5−2−1א • א א אא א א א א א

אא ")אא"א(אאא • א א א א ، א א

א9א( א א)א א א א א ،א א אא .א

א • א3−1،6−9،8−9،9−12،16−6،17−5א א אא א א ، א ، א א א .א

א12−3א • א א א ،א א אא א א א ، .א