© ISO 2007 – All rights reserved

1

ISO/TMB WG SR – IDTF N017

2

Date: 2007-12-18

3

WD3rev2

4

Guidance on Social Responsibility

5

Lignes directrices pour la responsabilité sociétale

6
7
8
9
10
11

NOTE: This is a working document that has been developed for the purposes of further drafting anddiscussions within the Integrated Drafting Task Force (IDTF) that was established at the Vienna
Working Group meeting. This document has been developed by the drafting teams of Task Groups(TGs) 4, 5 and 6, following the TG discussions in Vienna. The Editing Committee has not edited thisdocument.

12
13
14
15

Warning1617This document is not an ISO International Standard. It is distributed for review and comment. It
is subject to change without notice and may not be referred to as an International Standard.

18
19

Recipients of this draft are invited to submit, with their comments, notification of any relevant
patent rights of which they are aware and to provide supporting documentation.

Document type: International Standard
Document subtype:
Document stage: (20) Preparatory
Document language: E

WORKING DRAFT 3 Rev 2

20
21

Copyright notice

22
23
24
25
26

This ISO document is a working draft or committee draft and is copyright-protected by ISO.
While the reproduction of working drafts or committee drafts in any form for use by participantsin the ISO standards development process is permitted without prior permission from ISO,neither this document nor any extract from it may be reproduced, stored or transmitted in any
form for any other purpose without prior written permission from ISO.

27
28

Requests for permission to reproduce this document for the purpose of selling it should be
addressed as shown below or to ISO's member body in the country of the requester:

29
30
31
32

[Indicate the full address, telephone number, fax number, telex number, and electronic mailaddress, as appropriate, of the Copyright Manger of the ISO member body responsible for thesecretariat of the TC or SC within the framework of which the working document has been
prepared.]33

Reproduction for sales purposes may be subject to royalty payments or a licensing agreement.

34

Violators may be prosecuted.

35
36

ii

© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

37

Contents
Page

38
39

Foreword ........................................................................................................................................... vii

40

Introduction...................................................................................................................................... viii

41

1

Scope............................................................................................................................................. 1

42

2

Normative references ................................................................................................................... 1

43

3

Terms and definitions .................................................................................................................. 1

44

4

The context and concept of social responsibility ...................................................................... 4

45

4.1

The context of social responsibility ................................................................................ 446

4.1.1 Historical background ......................................................................................................... 447

4.1.2 Changing scope of social responsibility .............................................................................. 448

4.1.3 Current trends in social responsibility ................................................................................. 5

49

4.2

The concept of social responsibility ............................................................................... 550

4.2.1 Characteristics of social responsibility ................................................................................ 551

4.2.2 Governments and social responsibility................................................................................ 652

5

Principles of Social Responsibility ............................................................................................. 6

53

5.1

Principle of ethical behaviour.......................................................................................... 7

54

5.2

Principle of respect for the rule of law............................................................................ 7

55

5.3

Principle of respect for international [norms] [expectations] of behaviour................. 7

56

5.4

Principle of respect for and consideration of stakeholder interests ............................ 7

57

5.5

Principle of accountability ............................................................................................... 7

58

5.6

Principle of transparency................................................................................................. 7

59

5.7

Principle of the precautionary approach ........................................................................ 7

60

5.8

Principle of respect for human rights ............................................................................. 8

61

6

Guidance on social responsibility core issues .......................................................................... 8

62

6.1

General .............................................................................................................................. 8

63

6.2

Organizational governance.............................................................................................. 964

6.2.1 Rationale ............................................................................................................................ 965

6.2.2 Principles and considerations ........................................................................................... 1066

6.2.3 Organizational governance issue 1: Compliance with laws and regulations ..................... 1067

6.2.4 Organizational governance issue 2: Enhancing accountability ......................................... 1068

6.2.5 Organizational governance issue 3: Being transparent..................................................... 1169

6.2.6 Organizational governance issue 4: Promoting ethical conduct........................................ 1170

6.2.7 Organizational governance issue 5: Responding to Stakeholders .................................... 12© ISO 2007 – All rights reservediii

WORKING DRAFT 3 Rev 2

71

6.3

Human rights .................................................................................................................. 1272

6.3.1 Rationale .......................................................................................................................... 1273

6.3.2 Principles and considerations ........................................................................................... 1474

6.3.3 Human rights issue 1: Civil and political rights.................................................................. 1675

6.3.4 Human rights issue 2: Social, economic, and cultural....................................................... 1776

6.3.5 Human rights issue 3: Vulnerable groups ......................................................................... 18

77

6.3.6 Human rights issue 4: Fundamental rights at work ........................................................... 19

78

6.4

Labour practices............................................................................................................. 20

79

6.4.1 Rationale .......................................................................................................................... 2080

6.4.2 Principles and considerations ........................................................................................... 20

81

6.4.3 Labour practices issue 1: Employment and employment relationships ............................. 21

82

6.4.4 Labour practices issue 2: Conditions of work and social protection .................................. 2283

6.4.5 Labour practices issue 3: Social dialogue......................................................................... 23

84

6.4.6 Labour practices issue 4: Health and safety at work......................................................... 25

85

6.4.7 Labour practices issue 5: Human development ................................................................ 26

86

6.5

The environment............................................................................................................. 27

87

6.5.1 Rationale .......................................................................................................................... 27

88

6.5.2 Principles and considerations ........................................................................................... 27

89

6.5.3 Environmental issue 1: Prevention of pollution ................................................................. 29

90

6.5.4 Environmental issue 2: Sustainable resource use ............................................................ 30

91

6.5.5 Environmental issue 3: Climate change mitigation and adaptation (63, 76) ...................... 31

92

6.5.6 Environmental issue 4: Protection and restoration of the natural environment.................. 33

93

6.6

Fair operating practices ................................................................................................. 34

94

6.6.1 Rationale .......................................................................................................................... 34

95

6.6.2 Principles and considerations ........................................................................................... 35

96

6.6.3 Fair operating practices issue 1: Anti–corruption .............................................................. 35

97

6.6.4 Fair operating practices issue 2: Responsible political involvement.................................. 35

98

6.6.5 Fair operating practices issue 3: Fair competition............................................................. 36

99

6.6.6 Fair operating practices issue 4: Promoting social responsibility ...................................... 36100

6.6.7 Fair operating practices issue 5: Respect for property rights ............................................ 37

101

6.7

Consumer issues............................................................................................................ 37

102

6.7.1 Rationale .......................................................................................................................... 37

103

6.7.2 Principles and considerations ........................................................................................... 38

104

6.7.3 Consumer issue 1: Fair marketing, information and contractual practices ........................ 38

105

6.7.4 Consumer issue 2: Protecting consumers’ health and safety............................................ 39

106

6.7.5 Consumer issue 3: Sustainable consumption ................................................................... 41

107

6.7.6 Consumer issue 4: Consumer service, support, and dispute resolution............................ 42

108

6.7.7 Consumer issue 5: Consumer data protection and privacy............................................... 43

109

6.7.8 Consumer issue 6: Access to essential products and services......................................... 44

110

6.7.9 Consumer issue 7: Education and awareness.................................................................. 44

111

6.8

Development of the community and society................................................................ 45

112

6.8.1 Rationale .......................................................................................................................... 45

113

6.8.2 Principles and considerations ........................................................................................... 46

iv© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

114

6.8.3 Development of the community and society issue 1: Community involvement ................. 46

115
116

6.8.4 Development of the community and society issue 2: Contribution to economic
development ..................................................................................................................... 49

117
118

6.8.5 Development of the community and society issue 3: Contribution to social
development ..................................................................................................................... 51

119

7

Guidance for an organization on implementing social responsibility.................................... 52

120

7.1

General ............................................................................................................................ 52

121

7.2

Defining the scope of social responsibility for the organization ................................ 53

122

7.2.1 Key considerations ........................................................................................................... 53

123

7.2.2 Describing an organization’s profile and social responsibility context ............................... 53

124

7.2.3 Defining the general and applied scopes .......................................................................... 54

125

7.3

Working with stakeholders ............................................................................................ 57

126

7.3.1 Key considerations ........................................................................................................... 57

127

7.3.2 The identification process ................................................................................................. 58

128

7.3.3 Prioritisation...................................................................................................................... 58

129

7.3.4 The engagement process ................................................................................................. 58

130

7.4

Integrating social responsibility into the organization ................................................ 61

131

7.4.1 Key considerations ........................................................................................................... 61

132
133

7.4.2 Adopting principles of social responsibility and connecting them to the organization's
statements........................................................................................................................ 61

134

7.4.3 Developing objectives and strategies for SR .................................................................... 62

135

7.5

The implementation of social responsibility in daily practice..................................... 66

136

7.5.1 Key considerations ........................................................................................................... 67

137

7.5.2 Establishing structure and reviewing operations against strategy ..................................... 67

138

7.5.3 Raising awareness and building competencies ................................................................ 68

139

7.5.4 Setting social responsibility targets................................................................................... 69

140

7.5.5 Working with Indicators of social responsibility ................................................................. 69

141

7.5.6 Action plans and instruments............................................................................................ 71

142

7.6

Communicating on Social Responsibility .................................................................... 72

143

7.6.1 Key considerations ........................................................................................................... 72

144

7.6.2 Planning and selecting forms of communication and media ............................................. 73

145

7.6.3 Types of communication on social responsibility .............................................................. 73

146

7.6.4 Stakeholder dialogue on communication about social responsibility................................. 75

147

7.7

Examining activities and practices of social responsibility........................................ 76

148

7.7.1 Key considerations ........................................................................................................... 76

149

7.7.2 Keeping track of performance........................................................................................... 76

150

7.7.3 Improvement options ........................................................................................................ 77

151

7.8

Enhancing credibility ..................................................................................................... 78

152

7.8.1 Key considerations ........................................................................................................... 78

153

7.8.2 Benefit of relationships based on trust .............................................................................. 79

154

7.8.3 Levels and forms of assurance ......................................................................................... 79

155

7.8.4 Linkages between ISO26000 and existing SR standards ................................................. 80© ISO 2007 – All rights reservedv

WORKING DRAFT 3 Rev 2

156
157

7.8.5 Communicating about SR performance ............................................................................ 81
7.9

Implementing guidance for small and medium organizations.................................... 82

158

7.9.1 Key Considerations .......................................................................................................... 82

159

7.9.2 General guidelines for implementation in small and medium organizations ...................... 82

160

Annex A (informative)....................................................................................................................... 83

161

Bibliography...................................................................................................................................... 84

162
163

Index .................................................................................................................................................. 88vi© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

164

Foreword

165
166
167
168
169
170
171

ISO (the International Organization for Standardization) is a worldwide federation of national
standards bodies (ISO member bodies). The work of preparing International Standards isnormally carried out through ISO technical committees. Each member body interested in a
subject for which a technical committee has been established has the right to be represented onthat committee. International organizations, governmental and non-governmental, in liaison with
ISO, also take part in the work. ISO collaborates closely with the International ElectrotechnicalCommission (IEC) on all matters of electrotechnical standardization.

172
173

International Standards are drafted in accordance with the rules given in the ISO/IEC Directives,
Part 2.

174
175
176
177

ISO 26000 was prepared by the ISO Technical Management Board Working Group on Social
Responsibility. The Draft International Standard adopted by the Working Group will be circulated
to the member bodies for voting. Publication as an International Standard requires approval by atleast 75 % of the member bodies casting a vote.

178
179
180

Attention is drawn to the possibility that some of the elements of this document may be thesubject of patent rights. ISO shall not be held responsible for identifying any or all such patentrights.

181

The main task of technical committees is to prepare International Standards.

© ISO 2007 – All rights reservedvii

WORKING DRAFT 3 Rev 2

182

Introduction

183
184
185

Note to IDTF: The IDTF should consider all TG4 text in conjunction with TG4 N0070, which
provides the most recent set of comments by TG4 experts on an earlier version of this text, andidentifies a number of areas of remaining disagreement.

186
187
188
189
190

Note to IDTF: The text on Introduction has been amended and approved by TG4 experts basedon a careful review of all written comments on WD3. Further changes to this clause should not be
required, other than to review the clause for accuracy in the context of any later changes to therest of the document, especially as regards Table 1 below. The IDTF is invited to consider the
possibility of replacing Table 1 with a diagram ‘road map’ on how to use this standard.

191
192
193
194
195
196

Organizations around the world, as well as their stakeholders, are becoming increasingly awareof the need for socially responsible behaviour. As varying interpretations of social responsibility
exist, an internationally accepted standard may be of benefit in helping to achieve a common
perspective and understanding about the principles and practices of social responsibility. The aimof social responsibility is to contribute to sustainable development, including the welfare ofsociety.

197
198
199
200
201
202

Social responsibility is increasingly becoming one of the important influences on anorganization’s performance. More than ever, an organization's performance in relation to thesocial environment in which it operates, and its impact on the natural environment, has become acritical part of measuring its overall performance, and its ability to continue operating effectively.
That is, in part, a reflection of the growing recognition of the need for ensuring healthy ecosystems, social equality and organizational governance.

203
204
205
206

Organizations are subject to greater scrutiny by their various stakeholders, including customers,
workers and their trade unions, members, the community, non-governmental organizations,students, financiers, donors, investors, companies and other commercial entities. The perceptionof an organization’s social responsibility performance may influence:207⎯ the general reputation of the organization;

208⎯ its ability to attract and retain workers and/or members;

209⎯ the maintenance of employee’s morale and productivity;

210⎯ the view of investors, donors, sponsors and the financial community;

211⎯ its ability to attract and retain customers, clients, members or users; and

212
213

⎯ its relationship with government, the media, suppliers, peers, customers and the community
in which it operates.

214
215
216
217
218
219
220
221

This international standard provides guidance on the underlying principles of social responsibility,
the issues pertaining to social responsibility and on ways to implement social responsibility within
an organization. The standard is applicable to all type of organizations, regardless of their size or
location, including governmental and non-governmental organizations as well as businessorganizations, because every organization has an impact on society and the environment. It is
intended to help an organization achieve mutual trust with its stakeholders by improving its social
responsibility performance. This standard does not, however, apply to governmentalorganizations when exercising their executive, legislative and judicial powers.

222
223
224
225

This standard is for voluntary use and is not intended for certification purposes, or regulatory or
contractual use. It is not intended to create a non-tariff barrier to trade, nor does it alter anorganization’s legal obligations. (Note to IDTF: this replicates text in Scope – should reference
only be made once?)viii© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

226
227
228
229

Every organization is encouraged to become more socially responsible by using this standard,
engaging with stakeholders, complying with applicable national laws, and respecting theprinciples of internationally recognized conventions and other authoritative inter-governmental
instruments.

230
231
232

This standard seeks the integration of socially responsible behaviour into existing organizational
strategies, systems, practices and processes, and emphasizes results and improvements inperformance.

233
234

Although the standard is meant to be read and used as a whole, readers looking for specifictypes of information on social responsibility may find the following outline useful.

235

Table 1 — Outline of Contents of ISO 26000
Clause title

Clausenumber

Scope

Clause 1

Defines the subjects covered by the standard and identifies
any limitations or exclusions.

Normativereferences

Clause 2

Lists documents that must be read in conjunction with thestandard.

Terms andDefinitions

Clause 3

Identifies and provides the meaning of important terms usedin this standard. These terms are of fundamental importancefor understanding the concept of social responsibility andusing the standard.

The context of social
responsibility inwhich anorganization
operates

Clause 4

Describes the factors, conditions and important issues thathave influenced the development of social responsibility andthat continue to affect its nature and practice. It also describes
the concept of social responsibility itself - what it means andhow it applies to organizations.

Principles of social
responsibility

Clause 5

Introduces fundamental principles of socially responsible
behaviour.

Guidance on social
responsibility core
issuesClause 6

Explains the core issues involved in social responsibility,
organizational governance, human rights, labour practices,
the environment, fair operating practices, consumer issues
and development of the community and society, and for eachcore issue provides a rationale, principles and considerations,description of the issues, as well as related actions and/or
expectations.

Guidance for an
organization on
implementing social
responsibility

Clause 7

Provides practical guidance on integrating social responsibility
in an organization and on implementation of social
responsibility as a whole, including the specific issues
identified in Clause 6.

Bibliography

Description of Clause contents

Includes references that may be useful in understanding andimplementing social responsibility in an organization.

236
237
238

Reference to any standard, code or other initiative in this standard does not imply that ISO
endorses or gives special status to that standard, code or initiative.

© ISO 2007 – All rights reservedixWORKING DRAFT 3 Rev 2

239
240
241
242
243
244

This standard was developed in a multi-stakeholder process involving experts from around 80
countries covering six different stakeholder groups: Consumers; Government; Industry; Labour;
Non-governmental Organizations (NGOs); and Service, Support, Research and Others. Efforts
were made to achieve transparency and broad participation of the different stakeholder groups.
In addition, specific provision was made for encouraging the participation of developing countries
and providing a gender balance in drafting groups.

245

Bracketed numbers in the text refer to the number of the cited reference in the Bibliography.

246
247

Note to IDTF: above table to be updated pending finalisation of the standard. IDTF to consider adiagram.

248

x© ISO 2007 – All rights reserved

WORKING DRAFT

WORKING DRAFT 3 Rev 2

249

Guidance on Social ResponsibilityGuidance on Social Responsibility —

250

1

251
252
253
254

Note to IDTF: The following text on Scope has been amended and approved by TG4 experts basedon a careful review of all written comments on WD3. Further changes to this clause should not be
required, other than to review the clause for accuracy in the context of any later changes to the rest of
the document.

255
256

This International Standard provides guidance to all types of organizations, regardless of their size or
location, on:257⎯ concepts, terms and definitions relating to social responsibility;258⎯ the context of social responsibility in which an organization operates;259⎯ principles and issues relating to social responsibility;

260
261
262

⎯ integrating, implementing and promoting socially responsible behaviour throughout theorganization and its sphere of influence; (Note to IDTF: differing opinions remain on reference to“sphere of influence” throughout the standard.)263⎯ identifying and engaging with stakeholders;264⎯ communicating commitments and performance related to social responsibility; and hence

265⎯ contributing to sustainable development, including the welfare of society.

266
267

This standard encourages an organization to undertake activities that go beyond legal compliance,
recognizing that compliance with law is an important part of any organization’s social responsibility.

268

It is intended to promote common understanding in the field of social responsibility.

269

It complements other instruments and initiatives related to social responsibility.

270
271
272
273

The application of this standard may take into consideration societal, environmental, legal andorganizational diversity, as well as differences in economic conditions, while observing international
norms of behaviour. (Note to IDTF: the nature of reference to “international norms of behaviour” (ifany) is subject to further clarity on this issue)

274
275

This standard is not a management system standard. It is not intended for certification purposes orregulatory or contractual use.

276

2

277
278

Note to IDTF: This section is for a list of documents, if any, that must be read in conjunction with thestandard. Not currently assigned to a Task Group; to be developed later.

279

3

280

The following terms and definitions apply to this standard.

Scope

Normative references

Terms and definitions© ISO 2007 – All rights reserved

1WORKING DRAFT 3 Rev 2

281
282
283
284

3.1
accountability
allocation or acceptance of responsibility for decisions and actions by an organization to its governing
bodies, legal authorities, and, more broadly, its other stakeholders

285
286
287
288

3.2
consumerindividual member of the general public purchasing or using goods, property or services for private
purposes

289
290
291

3.3
corruption
abuse of entrusted power for illegitimate gain

292
293
294
295
296

3.4
environment
surroundings in which an organization operates, including air, water, land, natural resources, flora,
fauna, humans, and their interrelation

297
298
299
300
301

3.5
environmental impact
any change to the environment, whether adverse or beneficial, wholly or partially resulting from anorganization's activities[adapted from ISO 14001: 2004]

302
303
304
305
306
307

3.6
ethical behaviour
behaviour that is in accordance with accepted principles of right or good conduct in the context of aparticular situation, and consistent with international [norms] [expectations] of behaviour
Note to IDTF: This definition will be revisited pending the outcome of further work on the issue ofinternational norms within the IDTF. Note comments in TG4 N0070.

308
309
310
311
312
313
314

3.7
international [expectations] [norms] of behaviour[expectations] [norms] that are universally, or nearly universally recognized, and based oninternational norms and intergovernmental instruments that have been developed through a widelyrepresentative dialogue process that gives them legitimacy
Note to IDTF: This definition will be revisited pending the outcome of further work on the issue ofinternational norms within the IDTF.

315
316
317
318

3.8
issue of social responsibility
a specific item that can be acted upon to seek favourable outcomes for the organization and/or its
stakeholders

319
320
321
322

3.9
materialof sufficient relevance and significance to influence the decisions of an organization and/or theassessments of its stakeholders

323
324
325
326

3.10
material issue
issue that is of sufficient relevance and significance to influence the decisions of an organization
and/or the assessments of its stakeholders

327
328
329

3.11
organizational governancesystem by which an organization makes and implements decisions in pursuit of its objectives

NOTE: Surroundings in this context extend from within an organization to the global system [ISO 14001: 2004]2© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

330
331
332

3.12
principle
fundamental belief that guides or influences decision-making or behaviour

333
334
335

3.13
product
article or substance that is offered for sale or is part of a service delivered by an organization

336
337
338

3.14
serviceaction of an organization to meet a demand or need

339
340
341
342

3.15
social responsibility
responsibility of an organization for the impacts of its decisions and activities on society and theenvironment, through transparent and ethical behaviour that343

⎯ is consistent with sustainable development, including the welfare of society;344⎯ takes into account the expectations of stakeholders;

345
346

⎯ is in compliance with applicable law and consistent with international [norms] [expectations] of
behaviour; and347⎯ is integrated throughout the organization and practiced in its relationships.

348

NOTE Activities include products, services and processes

349

NOTE Relationships refer to an organization’s activities within its sphere of influence

350
351

Note to IDTF: This definition will require specific further consideration. Note e.g. comments in TG4N0070.

352
353
354

3.16
socially responsible
consistent with social responsibility

355
356
357

3.17
sphere of influence
the spatial or functional area across which an organization has the ability to affect decisions or activities

358
359
360

3.18
stakeholder
individual or group that has an interest in any activities or decisions of an organization

361
362
363
364
365

3.19
stakeholder engagement
any activity or activities undertaken by an organization to create opportunities for dialogue between
the organization and one or more of its stakeholders, with the aim of providing an informed basis forthe organization’s decisions

366
367
368

3.20
supply chain
those involved in upstream processes and activities that deliver products and/or services

369
370
371
372

3.21
sustainable development
development that meets the needs of the present without compromising the ability of future
generations to meet their own needs© ISO 2007 – All rights reserved

3

WORKING DRAFT 3 Rev 2

373
374

NOTE: this involves addressing economic, social and environmental factors and their interdependence
in an organisation’s decision-making and activities

375
376
377
378

3.22
transparency
openness about actions and impacts, and willingness to communicate these in a clear, accurate andcomplete manner

379
380
381
382

3.23
value chain
those involved, both downstream and upstream of an organization, in processes and/or activities thatdeliver or receive value in the form of products or services

383
384
385

3.24
welfare of society
health, well-being and prosperity of society

386

4

387
388
389

This clause provides guidance on the development of social responsibility and the factors that affectits nature and development. It also identifies some important considerations about the role ofstakeholders in social responsibility and the application of this standard to government.

390

4.1

391
392

This section describes the context in which the social responsibility has developed and is stilldeveloping.

393

4.1.1

394
395
396

The term social responsibility came into widespread use in the early 1970s, although various aspectsof social responsibility were the subjects of action by organizations and governments as far back as
the late 19th century, and in some instances even earlier.

397
398
399
400

The attention to social responsibility has in the past primarily focused on business. The term
‘corporate social responsibility’ is still more familiar to most people than ‘social responsibility’, andeven where ‘social responsibility’ or ‘socially responsible’ is used, as in ‘socially responsible
investment’, it is mostly related to activities of business.

401
402
403

The view that social responsibility is applicable to all organizations has emerged as different types oforganizations, not just those in the business world, recognized that they too had responsibilities for theenvironment and the welfare of society, and for contributing to sustainable development.

404

4.1.2

405
406
407

Social responsibility exists within the context of society. The issues that make up social responsibility
reflect the expectations of society at a particular time, and are therefore ever-changing, as society’s
concerns and its expectations of organizations change to reflect those concerns.

408
409
410
411
412

Issues such as labour practices and fair operating practices emerged a century or more ago. In theearly 20th century, philanthropic activities of some organizations became more than individual acts ofcharity and aimed to benefit society more broadly. Other issues, such as human rights, theenvironment and consumer protection were added over time when these issues received greaterattention in the community.

4

The context and concept of social responsibility

The context of social responsibility

Historical background

Changing scope of social responsibility© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

413
414
415

The core issues identified in this standard reflect a view of good practice at the time this standard isdrafted. They will undoubtedly change in the future, and additional issues may come to be seen as
important elements of social responsibility.

416

4.1.3

417

A number of factors are contributing to expanded interest in the social responsibility of organizations.

418
419
420
421
422
423

Globalization, greater ease of travel, and the availability of instant communications mean that
individuals and organizations around the world are finding it easier to know about the activities oforganizations both nearby and in distant locations. This provides the opportunity for organizations tobenefit from learning about new ways of doing things and solving problems. It also means thatorganizations’ activities are subject to increased scrutiny by a wide variety of groups and individuals.
Policies or practices applied by an organization in different locations can be readily compared.

424
425
426
427
428

The global nature of some environmental and health issues and recognition of worldwide
responsibility for combating poverty mean that the issues relevant to an organization may extend wellbeyond those in the immediate area in which it is located. Documents such as the Rio Declaration on
Environment and Development, the Johannesburg Declaration on Sustainable Development and theMillennium Development Goals emphasize this worldwide interdependence.

429
430
431
432
433
434
435
436
437
438

Over the past several decades, globalization has resulted in an increase in the power and influence ofthe private sector and a relative weakening of the role of the public sector in developed countries. Thechanging role of government has also seen the private sector and NGOs become the providers ofmany services previously offered by government. One consequence of this is that consumers, throughtheir purchasing decisions, can have an increasing impact on society and the environment. Thesechanges have led to closer scrutiny of the activities and policies of organizations. The situation in
many developing countries is somewhat different. Governments in many of these countries havehistorically been weak, and private sector organizations have often provided services in areas such as
health, education and welfare. As the capability of some developing country governments expand, theroles of government and private sector organizations are undergoing change.

439
440
441
442
443

Community expectations about the performance of organizations continue to grow. There are growing
demands for organizations to be accountable to the community and other stakeholders. ‘Community
right to know’ legislation in many places gives people access to detailed information about theoperations of some organizations. A growing number of organizations now publish annual
sustainability reports to meet stakeholders’ requirements for information about their performance.

444
445

These factors and others form part of the context for social responsibility today and contribute to thecall for organizations to demonstrate their social responsibility.

446

4.2

447
448

This section identifies some important considerations for organizations to keep in mind when
considering the relevance of social responsibility to their organization’s activities.

449

4.2.1

450
451
452
453
454
455
456

The elements of social responsibility reflect the expectations of society. Although the expectations ofresponsible behaviour will vary between countries and cultures, organizations should recognize andaccept the universally applicable values. These expectations are reflected in international conventions
and norms of behaviour established through authoritative intergovernmental instruments such as the
Universal Declaration on Human Rights. They may be reflected in national and local laws. Respect for
the rule of law and compliance with legally binding obligations are fundamental parts of social
responsibility.

457

Important characteristics of social responsibility are:

Current trends in social responsibility

The concept of social responsibility

Characteristics of social responsibility© ISO 2007 – All rights reserved

5WORKING DRAFT 3 Rev 2458⎯ accountability for the organization’s impact on society459⎯ engagement with stakeholders

460⎯ contribution to sustainable development461

4.2.1.1 Accountability for the organization’s impact on society

462
463
464
465

An essential characteristic of social responsibility is the willingness of an organization to takeresponsibility and be accountable for the impacts its activities create on society and the environment.
Clauses 6 and 7 describe different types of impacts and the manner in which an organization should
address them as part of social responsibility.

466

4.2.1.2 The role of stakeholders in social responsibility

467
468
469
470

Engagement with stakeholders is a central aspect of social responsibility. Organizations should
engage with their stakeholders to identify the stakeholders’ expectations and to assist in developing
ways of responding to stakeholders’ needs. Guidance on identifying an organization’s stakeholders
and on communicating and engaging with them is provided in Clause 7.

471
472
473
474
475

Stakeholders can help an organization identify the relevance of issues to the activities of theorganization. But stakeholders do not replace broader society in determining norms of behaviour, so aparticular issue may be relevant to the social responsibility of an organization even if not specifically
identified by the stakeholders it consults. Guidance on the core issues of social responsibility areprovided in Clause 6.

476

4.2.1.3 Contribution to sustainable development

477
478
479

Another of the central characteristics of social responsibility is the contribution of the organization tosustainable development. Clause 6 describes ways in which an organization should address a range
of issues that contribute to sustainable development.

480
481
482
483
484

It is important to note that sustainable development is a fundamentally different concept than thesustainability or ongoing viability of an individual organization. Sustainable development refers tomeeting society’s needs in a manner that allows future generations to meet their needs. The
sustainability of an individual organization may or may not be compatible with sustainable
development, depending on the way the organization is conducted and managed.

485

4.2.2

486
487
488
489
490

Although ISO 26000 is applicable to all organizations, there are some roles of government that are notcovered by this standard. The government of a country (the state) as a political institution andlawmaker, as directed by the country’s citizens, is not addressed by this standard. The state has therole of ensuring that rights are respected. Only political decisions can determine what activities should
be undertaken by government or be subject to legally binding regulation.

491
492
493

Many of the activities of government organizations, created to act on behalf of the state, are however
covered by this standard. Issues such as labour practices, environmental protection and other core
issues described in Clause 6 are applicable to such organizations.

494

5

495
496
497
498
499

In approaching and practising social responsibility, the overarching goal for an organization is tomaximise its contribution to sustainable development. In so doing, the following principles should berecognized and observed. These principles are generic in nature and should be applied consistently
by an organization throughout its policy- and decision-making and in its activities. An organization
should use its best endeavours to apply these principles.

6

Governments and social responsibility

Principles of Social Responsibility© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

500
501
502
503
504

Where observance of any of the following principles would bring the organization into conflict withinternational [expectations] [norms] of behaviour, the organization may choose to take lawful action to
influence laws and regulations to bring them into conformity with these international [expectations][norms]. An organization that seeks to take unfair advantage of such a situation, is considered not tobe socially responsible.

505
506
507
508
509
510

Note to the IDTF: it was agreed in TG4 that this Clause should focus on identifying the key elements
relating to each principle and that aspects relating to the implementation of the principle be addressedin Clause 7 of the Standard. The previous text on Principles (WD3) that related to the implementationof each principle should be considered when reviewing the guidance provided in Clause 7. In addition,
TG4’s work on this clause has been undertaken on the understanding that the value of this clause
would be revisited at a later stage in the process.

511

5.1

512
513
514

An organization’s behaviour should be based on the ethics of honesty, equity, stewardship andintegrity. From these ethics come a concern for others and the environment, and a commitment toaddress stakeholders’ interests.

515

5.2

516
517
518

An organization should respect the rule of law and comply with all applicable laws and regulations.
This implies taking steps to be aware of applicable laws and regulations, and ensuring that these arecommunicated and observed within the organization.

519

5.3

520

An organization should respect international [norms] [expectations] of behaviour.

521
522

Note to IDTF: the final nature and wording of this principle will be informed by the outcome of further
discussions.

523

5.4

524
525

An organization should recognize and accept that a range of stakeholders may have interests in its
activities. An organization should respect and consider these interests.

526

5.5

527
528
529
530

An organization should accept appropriate scrutiny and should recognize the duty to respond to thisscrutiny. An organization should disclose and justify to its stakeholders, in a clear, balanced andtruthful manner and to a reasonable and sufficient degree, the policies, decisions and activities forwhich it is responsible, including the effects these have had or could have on society.

531

5.6

532
533

An organization should disclose to its stakeholders, as appropriate, information related to sustainable
development, including the welfare of society.

534

5.7

535
536
537
538

Note to IDTF: This principle remains the subject of some disagreement and will require further specificconsideration within the IDTF (see e.g. comments in TG4N0071). In addition, the final nature andwording of this principle may need to be reviewed pending the outcome of a review of the WTO TBT
issue.

Principle of ethical behaviour

Principle of respect for the rule of law

Principle of respect for international [norms] [expectations] of behaviour

Principle of respect for and consideration of stakeholder interests

Principle of accountability

Principle of transparency

Principle of the precautionary approach© ISO 2007 – All rights reserved

7

WORKING DRAFT 3 Rev 2

539
540
541

Organizations should support a precautionary approach to environmental challenges. Where there arethreats of serious or irreversible damage, lack of full scientific certainty should not be used as areason for postponing cost-effective measures to prevent environmental degradation.

542

5.8

543

An organization should respect the rights set out in the Universal Declaration of Human Rights.

544

6

545
546

Note to IDTF: Clauses 6.2-6.8 should be read in conjunction with the final reports of the relevant TG5
drafting team.

547

6.1

548

To assess its social responsibility, an organization should consider the following core issues:549⎯ organizational governance;

550⎯ human rights;

551⎯ labour practices;552⎯ the environment;553⎯ fair operating practices;554⎯ consumer issues; and555⎯ development of the community and society.

556
557
558
559

Each of these core issues includes a range of issues that are described in this clause including thecorresponding principles and considerations, expectations and/or related actions. In this document, anissue is defined as a specific item that can be acted upon to seek favourable outcomes for theorganization and/or its stakeholders”.

560
561

NOTE Other issues may appear in the future as social responsibility is dynamic and reflects theevolution of the social and environmental concerns.

562
563

Economic aspects, health and safety and supply chain are dealt with throughout the seven core
issues, where relevant.

564
565

Dealing with these core issues should be based on the principles of social responsibility (See Clause
5).

566
567

An organization should identify and address all those issues that are material and appropriate to its
activities.

568
569
570

Although most of the core issues are interrelated and complementary, it is recognized that the natureof organizational governance is different. Organizational governance describes the decision making
process and oversight facilitates action on the other core issues.

571
572

There is no pre-determined order in which an organization should address these core issues; this willvary with the organization and its strategy.

573
574

An organization should yet look at the issues holistically, that is, consider the whole system rather
than just concentrate on individual components, and understand how these issues relate to and8

Principle of respect for human rights

Guidance on social responsibility core issues

General© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

575
576

influence each other. It should do so in a manner that does not create adverse impacts on its supply
chain and/or the life cycle of its products/services.

577

Figure 1 — Seven core issues at a glance

578
579

6.2

580

6.2.1

581
582
583

Organizational governance is the system by which an organization makes and implements decisions
in pursuit of its objectives. Depending on the type of organization, these objectives may be defined by
the organization's members, owners, constituents or others.

584
585
586
587
588
589

Governance systems may vary, depending on the size and type of organization and the economic,
political, cultural and social contexts in which it operates. Although, governance processes andstructures take many different forms, both formal and informal, all organizations make and implement
decisions within a governance system. The governance system within an organization is directed by
the person or group of persons having the authority and responsibility for pursuing the organization’s
objectives.

590
591

This section sets out the principles and considerations that can improve the effectiveness oforganizational governance, this will:592⎯ enable the organization to take into account its impacts on society and sustainable development;593⎯ enable better decisions that are more easily implemented;

594⎯ improve the organizations performance in relation to its objectives;

595⎯ allow better identification and management of risks and opportunities;

596⎯ improve the organizations relationship with its stakeholders; and

597
598

⎯ by fostering legitimacy, leads to decisions that are more likely to have the support and confidenceof those implementing them and those who may be affected.

Organizational governanceRationale© ISO 2007 – All rights reserved

9WORKING DRAFT 3 Rev 2

599

6.2.2

600
601
602
603

Effective governance is based on incorporating the principles from clause 5 into decision-making andimplementation. An organization should develop specific governance processes and structures toapply the principles in clause 5, including the development of a set of values to be applied across theorganization.

604

6.2.3

605

6.2.3.1 Description of the issue

606
607
608
609

Compliance with laws and regulations is the minimum responsibility of all organizations, and so themost important objective of organizational governance is to be confident that the organization
complies with all applicable laws and regulations. Some jurisdictions also impose particulargovernance obligations for specific types of organizations.

610

6.2.3.2 Related actions and/or expectations

611

Organizations should establish a culture of compliance and take steps to:

612
613

⎯ comply with legal and regulatory requirements in all jurisdictions in which the organization
operates;614⎯ comply with its own by-laws, policies, rules and procedures and apply them fairly and impartially;615⎯ recognize the legal rights and legitimate interests of stakeholders;616⎯ remain informed of all legal obligations; and617⎯ periodically review its compliance.

618

6.2.4

619

6.2.4.1 Description of the issue

620
621
622
623
624
625
626

Accountability is the state of being answerable to the controlling interests of an organization, to legal
authorities, and, more broadly to society at large.
For example, elected representatives areaccountable to their constituents; private organizations are accountable to their owners; associations
and representative organizations are accountable to their members; public institutions areaccountable to the citizens of the country and publicly-listed companies are accountable to theirshareholders.
All are accountable, depending on the type of organization, to specific otherstakeholders on how they uphold the principles of social responsibility.

627
628
629
630

An organization should also be accountable to stakeholders who are impacted by the organization's
decisions and actions. While those with governance responsibility will act on behalf of the
stakeholders to whom the organization is directly accountable, these actions may also impact otherstakeholders in different ways.

631
632
633

Accountability increases the likelihood that the responsibilities that have been conferred will be carriedout in the manner intended. It also increases the fairness of decisions and actions, because those withultimate accountability are likely to take greater care for the quality of their decisions and oversight.

634
635

Accountability also encompasses accepting responsibility where wrongdoing has occurred, and taking
action to prevent it from being repeated.

10

Principles and considerations

Organizational governance issue 1: Compliance with laws and regulations

Organizational governance issue 2: Enhancing accountability© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

636

6.2.4.2 Related actions and/or expectations

637

An organization has the responsibility to account for:638

⎯ the proper and efficient use of human, financial and natural resources;639⎯ the performance of the organization;

640
641

⎯ decisions and actions within the scope of the organization’s authority and consistent with its
objectives;

642
643

⎯ the results of the organization’s decisions, including significant consequences, even if they wereunintended or unforeseen;

644
645
646

⎯ the definition of the roles, responsibilities, accountabilities and authorities across the different
functions in the organization concerning how decisions will be made, implemented and reviewed;
and

647

⎯ the significant impacts of the organization’s decisions and actions on stakeholders.

648

6.2.5

649

6.2.5.1 Description of the issue

650

An organization should be transparent regarding its governance and performance provided that:651⎯ truly proprietary information is protected; and652⎯ it would not breach legal obligations653

6.2.5.2 Related actions and/or expectations

654

Being transparent means that:

655
656

⎯ the standards and criteria against which the organization evaluates its own performance areclearly communicated;

657
658

⎯ information is freely available to and directly accessible by those who have been, or may be,affected in significant ways by the decisions of the organization;659⎯ information provided is timely, factual, does not omit material information; and

660
661
662

⎯ information is presented in a clear and objective manner to enable constituents, owners, members
and other stakeholders to accurately assess the impact that the decisions or actions of theorganization have on their interests.

663

6.2.6

664

6.2.6.1 Description of the issue

665
666
667
668

An organization’s stakeholders – its members, owners, constituents and others – will expect theorganization to conduct its activities in an ethical manner. Organizations should develop governancestructures that help to promote ethical conduct inside the organization and in its interactions withothers.

Organizational governance issue 3: Being transparent

Organizational governance issue 4: Promoting ethical conduct© ISO 2007 – All rights reserved

11

WORKING DRAFT 3 Rev 2

669

6.2.6.2 Related actions and/or expectations

670

Organizations should actively promote ethical conduct by:

671
672
673

⎯ Defining and communicating the standards of ethical behaviour required of all personnel andparticularly those that have the opportunity to significantly influence the integrity, strategy andoperation of the organization;674⎯ Encouraging and promoting the observance of standards of ethical behaviour

675⎯ Minimizing conflicts of interest throughout the organization;

676⎯ Establishing oversight mechanisms and controls to monitor and enforce ethical behaviour;

677
678

⎯ Establishing mechanisms to enable internal and external stakeholders to report violations of
ethical standards without fear of reprisal; and

679
680

⎯ Recognizing and addressing situations where local laws and regulations do not exist or conflictwith ethical behaviour.

681

6.2.7

682

6.2.7.1 Description of the issue

683
684
685

Although an organization’s objectives may be limited to the interests of its respective owners,
members or constituents, other stakeholders may also have rights or interests that should be taken
into account.

686

6.2.7.2 Related actions and/or expectations

687
688

An organization’s governance process should enable it to identify and address stakeholders’ rights
and interests by:

689
690

⎯ Being conscious of and respecting the interests and needs of the organization’s stakeholders andtheir relative capacity to contact and engage with the organization;

691
692

⎯ Directing the organization toward a long-term perspective, balancing the immediate needs andobjectives of its current stakeholders with the interests of future generations;693⎯ Balancing the organization’s objectives against the impacts on and risks to all its stakeholders

694⎯ Engaging stakeholders who may be, or have been, affected by its decisions; and

695
696

⎯ Considering the views of stakeholders that may be affected by a decision even if they have noformal role in the governance of the organization.

697

6.3

Human rights

698

6.3.1

Rationale

699
700
701
702
703
704
705

Human Rights are the basic rights inherent to all of each human beings, irrespective of their race, sex,
national or ethnic origin, colour, religion, language, political opinion, social status, or any other status,
to live in freedom from want and fear and in dignity. The Universal Declaration of Human Rights(UDHR) – born out of the ashes of the devastation and mass-murder caused by an ideology ofdiscrimination and suppression of individual rights – together with the subsequent international
conventions spelling out in more detail the content of the rights contained in the UDHR, rests on thefounding principle of the inherent dignity of all members of the human family. Human rights as outlined

12

Organizational governance issue 5: Responding to Stakeholders© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

706
707
708
709
710
711
712

in the UDHR, the international conventions and international customary law, form part of internationallaw. The rights are considered inalienable, meaning that they cannot be denied, under any
circumstances, even with an individual’s consent. Human rights are universal, which means that they
apply everywhere and enjoy universal protection across boundaries and civilization. Recognising boththe universal nature of the rights, and also that their realisation requires the involvement of local aswell as global actors, all organs of society can contribute to the protection of the rights contained in
the Declaration.

713
714
715
716
717
718
719
720
721

Although different categories of human rights can be distinguished, the enjoyment of any specific rightor group of rights will require that other rights or groups of rights are also respected. The rights areinter-related, interdependent and indivisible; this means that a person who enjoys some of these rights,
but is deprived of others, does not live a life in dignity as guaranteed by the international human rights
law. Similarly, the infringement of a particular human right will inevitably have a negative impact on a
range of other rights causing their violations. For example, a person who has not enjoyed the right toeducation, may not enjoy the right to participate in an informed matter in political processes. Likewise,a person who is denied her right to the highest attainable standard of health, may in fact be denied theright to life.

722
723
724
725
726
727
728
729
730
731
732
733
734
735

Human rights entail both rights and obligations. States assume obligations and duties underinternational law to respect, to protect and to fulfil human rights within their jurisdiction. The obligation
to respect means that States must refrain from interfering with or curtailing the enjoyment of humanrights. The obligation to protect requires States to protect individuals and groups against human rights
abuses. The obligation to fulfil means that States must take positive action to facilitate the enjoymentof basic human rights. States have to report regularly on the human rights situations and on themeasures taken to fulfil their obligations. The States have the responsibility to secure respect forhuman rights. The UDHR, calls on every individual and organs of society to strive to promote respect
for these rights and freedoms by progressive measures to secure their universal recognition andobservance among peoples. Hence, an organization has a responsibility to safeguard the observationof human rights in its activities as well as within its sphere of influence. Additionally, all organizations
have the potential to affect the enjoyment of human rights, directly or indirectly. There is therefore astrong moral and ethical reason for which organizations should support, embrace and respect humanrights, independently and irrespectively of whether States fulfil their obligations under international law.

736
737
738
739
740
741
742
743
744

International law binds states. However, there are some fundamental principles of international lawthat are binding on all individuals and entail legal liability. The International Criminal Tribunals havebetter developed the notion of individual criminal responsibility and its jurisprudence is becoming animportant guide in this matter. As a matter of fact, some international obligations are erga omnes:
such as the prohibition of torture, crimes against humanity, slavery and genocide (sometimes calledius cogens or peremptory norms of international law). Some countries have adopted national
legislation in order to prosecute legal entities in national courts with regard to certain international
crimes. In some countries, individuals and organizations may be liable to pay compensation in respectof harm caused by behaviour that is linked to breaches of international law by state actors.

745
746
747
748
749

Although the precise logic can vary between different organizations, an organization will largely
benefit from striving to ensure respect for human rights within their sphere of influence. Through therespect for human rights, organizations will contribute to improve their relationship with stakeholders,
their transparency towards the society, a more secure license to operate; more sustainable
relationships with governments, business partners, and other organizations, including trade unions.

750
751
752
753
754
755

This section describes how human rights considerations may become relevant in an organization’scontext. It provides some examples of how an organization may address some challenges that could
become relevant to organizational operations and activities. This section provides an introduction tocertain concepts of human rights and it does not provide an exhaustive or definitive list of humanrights and nor is it intended to provide legal guidance. It may never be interpreted to undermine any
existing human rights instruments.

© ISO 2007 – All rights reserved

13

WORKING DRAFT 3 Rev 2

756

6.3.2

757

6.3.2.1 Non-discrimination

758
759
760
761
762

Non-discrimination is one of the most fundamental principles of international human rights law.
Everyone is entitled to enjoy human rights without distinction of any kind, such as race, colour, sex,
language, religion, political or other opinion, national, ethnic or social origin, property, birth, disability,
sexual orientation, HIV/AIDS-status or any other status. Organizations should respect this principle
and give practical effect to non-discrimination and equal treatment for all individuals.

763

6.3.2.2 A (human) rights-based approach

764
765
766
767
768

Human rights are universal and applicable to every individual and any stakeholder group. A ‘(human)rights based approach’ means that an organization accepts that all its stakeholders have universal
rights and that an organization takes into consideration the impact that its actions can have on theenjoyment of human rights. Any decisions made by an organization should strive to respect these
universal rights.

769
770
771
772
773
774
775
776
777

At times, the organization will face challenges and dilemmas. Using a (human) rights based approach
will help an organization to identify and better manage risks in decision-making processes. Using arights analysis can highlight risks to facilitate decision making already before actions are taken. It will
also allow an organization to understand challenges and dilemmas from the perspective of its
stakeholders. At times, an organization may also face ‘competing rights’ where the interests of one
stakeholder group might be in conflict with the interests of another group. A (human) rights based
approach can enable better informed decisions for an organization. An analysis of activities, policies
and operations of an organization should be done as early as possible in any process to facilitate
considerations, in best cases before a project is initiated.

778
779
780
781
782
783
784
785

A (human) rights based approach takes the starting point from an individual or a group of individuals’
rights. The approach means that an organization firstly identifies the right at stake; secondly identifies
the organization’s responsibilities in terms of international human rights standards, thirdly sets out theappropriate action. Implementing this approach requires a well-trained management and personnel
that can appreciate the implications of it. The implementation of this approach may involve developing
both general policies and specific management practices. The commitment and policies may informthe practices of the organization. In addition, the organization may also try to promote this approacheven through its sphere of influence including supply chain.

786

6.3.2.3 Sensitive action

787
788
789
790

Contexts in which human rights have been abused or are being abused are often extremely complex
for organizations. Organizations should never be involved in activities that can violate or contribute toviolations of human rights. In contexts in which abuses do occur, the response should be consideredvery carefully. In particular, it is important not to compound abuse, or create other abuses.

791

6.3.2.4 Human rights (risk) analysis

792
793
794
795
796
797
798
799
800
801
802

A part from its moral and legal character, the organization’s respect for human rights will have positive
impacts and improve the relation with stakeholders, including employees, contractors, trade unions,
local communities, non-governmental organizations, local and national governments, and others. An
organization’s support for human rights can also minimize operational disruption; can result in better
opportunities for positive public relations with society, the press and other media. It can also have apositive impact upon investor confidence and share value, and improve employee’s morale due togood safety performance. Not addressing human rights issues can damage stakeholder relations,such as with workers and may result in legal sanctions. Human rights observance is therefore an
important part of organizational risk management. Each organization has its own risk profile,depending on size, area of activity, status etc. An organization should therefore always make a humanrights related risk assessment of the risk it faces of abusing or being complicit in abuse of human14

Principles and considerations© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

803
804

rights. It would be appropriate to include stakeholders in this process. There are contexts that present
a high human rights related risk and need careful management, such as;

805
806

⎯ operations in areas in conflict or extreme political instability or situations of poverty, drought or
natural disasters;

807
808

⎯ involvement in extractive activities or activities that significantly affect natural resources such as
water, forests or the atmosphere;809⎯ proximity of operations to indigenous peoples;810⎯ activities that can affect or involve children;811⎯ operation in areas where corruption is usual;812⎯ security of premises; and813⎯ supply chain.

814

6.3.2.5 Avoidance of complicity

815
816
817
818
819
820

Observance of human rights within an organization's own activities should always be encouraged.
Nonetheless, an organization should also consider its sphere of control and influence. Organizations
have responsibilities to support human rights, within their sphere of influence, and to make sure they
are not complicit in human rights abuses. An organization therefore has a responsibility for theactivities of subsidiaries, joint venture partners and suppliers. An organization may be regarded as
responsible for, or complicit in, the activities of such organizations.

821
822
823
824
825

Organizations should ensure full respect for fundamental requirements and the applicable principles ofinternational law, and take steps to ensure that they are not complicit or aiding and abetting violationsof international law. One example could be lending equipment such as helicopters or earth-moving
machinery knowing, or turning a blind eye, to the likelihood of it being used to commit human rights
violations by state forces.

826
827
828
829
830
831
832
833

Avoiding complicity in human rights abuses is an important challenge for organizations. The United
Nations Global Compact states that companies should embrace, support and enact human rights
within their sphere of influence and make sure they are not complicit in human rights abuses. UNGC
encourages all types of organizations to adhere to its principles. The words embrace, support andenact are not defined. To embrace human rights could mean to not interfere directly or indirectly withthe enjoyment of a human right. To support human rights could mean active promotion of humanrights with others. To enact human rights could mean that these rights are taken into consideration indecision-making.

834
835
836
837
838
839
840

An organization may be regarded as complicit in human rights abuses if it in some way authorizes,
tolerates or knowingly ignores abuses committed by a related organization or if it knowingly provides
practical assistance or encouragement that has a substantial effect on the perpetration of humanrights abuse. The participation of the organization need not actually cause the abuse, it can consist in
an organization’s encouragement or assistance without which the abuses most likely would not haveoccurred in the same way. This can occur by activities or co-operation with state agencies that are
violating human rights. In some cases, complicity may give rise to criminal or other legal liability.

841
842
843
844

In assessing human rights risks and responsibilities, it is therefore important not to draw too tight aboundary around the issues under consideration but to consider the broader situation and the longterm implications for human rights. Case law is developing to clarify the legal liability of private entities
for complicity in international crimes.

845

Some examples where complicity might arise:© ISO 2007 – All rights reserved

15

WORKING DRAFT 3 Rev 2

846
847
848

1. When an organization actively assists, directly or indirectly, in human rights violations committed byothers e.g. where an organization provides information to a government that it knows will be used toviolate human rights;

849
850
851

2 When the organization is in a partnership with a government and knows, or should have known thatthe government is likely to commit abuses in carrying out its part of the agreement e.g. forced
relocation of peoples;

852
853
854
855

3 When the organization benefits from human rights violations even if it does not actively assist or
cause them e.g. abuses committed by security forces, such as the suppression of a peaceful protest
against an organization’s activities or the use of repressive measures while guarding organizational
facilities;

856
857
858

4 When the organization is silent or inactive in the face of systematic or continuous human rights
violations e.g. inaction or acceptance by organizations of systematic discrimination in employment law
against particular groups.

859
860

State-owned organizations are part of the state and may therefore have direct responsibilities underinternational human rights law.

861

6.3.3

862

6.3.3.1 Description of the issue

863
864
865
866
867
868

Civil and political rights include freedom of opinion and expression, freedom of peaceful assembly andassociation, freedom to adopt and practice a religion, freedom to hold beliefs, freedom from arbitrary
interference with family, home or correspondence and the right to privacy. Moreover, civil and politicalrights include rights such as the right to life, right to freedom from torture, right to security, liberty andintegrity of the person. Civil and political rights serve to limit the power of the state and protect theindividual liberties.

869
870
871

The state has the responsibility to respect, protect and fulfil such rights. Individuals and organizations
should respect and refrain from actions that obstruct or impede the realization of civil and politicalrights. List of actions and expectations below provides an illustration and not an exhaustive list.

872

6.3.3.2 Related actions and/or expectations

873
874

An organization should always respect the right to life of individuals: "every human being has theinherent right to life; no one shall be arbitrarily deprived of his life".

875
876
877
878

An organization should refrain from undertaking activities in areas of the world where the governments
do not respect people’s right to life and where state arbitrarily takes human lives unless theorganization can be assured after careful analysis that they can undertake their activities in such a
way that they will not be complicit in human rights abuses.

879
880
881
882
883
884

Organizations should take all necessary measures to ensure compliance with the law and respect forhuman life and only engage properly trained and supervised security forces. An organization should
refrain from arbitrary or unlawful interference with people’s privacy, family, home or correspondence,nor engage in unlawful attacks upon people’s honour and reputation. Any personal records of
employees (e.g., medical records) held by an organization should be treated in the strictest
confidence terms, and only with the knowledge and consent of the individual concerned.

885
886
887
888
889
890

An organization should respect the right to freedom of opinion and expression; this includes freedom
to hold opinions without interference and to seek, receive and impart information and ideas throughany media and regardless of national borders. An organization may face a situation in which themembers of the local community voice opinions about its activities. Their right to freedom of
expression should be respected, just as should those of the employees of the organization. An
organization should make every effort to provide stakeholders with channels to freely express their

16

Human rights issue 1: Civil and political rights© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

891
892

views even in situations of disagreement with organizational decisions. Organizations should not try to
suppress stakeholder views or opinions.

893
894
895
896

An organization should respect the peremptory international prohibition of torture. Any disciplinary
measures should be proportionate and not involve physical punishment or inhuman or degrading
treatment. Organizations operating in areas of conflict should ensure that their security forces do notcommit such abuses.

897

Box 1 Security arrangements and human rights

898
899
900
901
902
903
904
905
906

All organizations should make sure that security arrangements respect human rights and areconsistent with international UN standards and norms for law enforcement. Procedures should include
measures to prevent excessive force, torture, cruel, inhuman or degrading treatment. Organizations
should refrain from any activity that supports, solicits, or encourages human rights abuse. Any security
personnel (employed or contracted) should be adequately trained. Organizations should develop clear
rules for contracting with state security forces and for not hiring security personnel with a record ofhuman rights violations. Potential complaints about security procedures or personnel should be
addressed and investigated promptly and independently. Organizations supplying military security or
police services should take measures to prevent any form of human rights violations.

907
908
909

An organization should respect everyone’s right to liberty and freedom of movement. For example;
organizations should not confiscate employees’ passports or travels documents or unnecessarily limit
their freedom of movement or liberty.

910
911
912
913
914
915

An organization within its activities and sphere of influence including its supply chain should ensurethat "no one is in slavery", that "no one is held in servitude" and that "slavery and the slave trade in all
their forms is prohibited". Slavery is a multidimensional violation of human rights and basic freedoms,
and the prohibition against slavery and other forms of forced and bonded labour is absolute. An
organization should make efforts to trace supplies that may have been produced by slave labour, andrefrain from using them.

916

6.3.4

917

6.3.4.1 Description of the issue

918
919
920
921
922
923
924

Social, economic and cultural rights include an individual’s rights to food, education, health, medicalcare, culture and social services. Social, economic and cultural rights can require a proactive andprogressive approach by the state in order to fulfil such rights, and organizations can contribute
positively within their own spheres of influence. The state has the responsibility for the fulfilment ofsocial, economic and cultural rights. Nevertheless, all organizations should respect such rights andcontribute to their realization and refrain from actions that obstruct or impede the realization of suchrights. List of actions and expectations below provides an illustration and not an exhaustive list.

925

6.3.4.2 Related actions and/or expectations

926
927
928
929
930
931

An organization should respect everyone’s right to a standard of living adequate for the health andwell-being of himself or herself and family, including food, clothing, housing, medical care andnecessary social protection, such as the right to security in the event of unemployment, sickness,disability, widowhood, old age or other lack of livelihood in circumstances beyond his or her control.
For example, an organization should ensure that wages guarantee a decent standard of living, even if
the domestic law allows for lower standards.

932
933
934

An organization should not limit or deny access to an essential product or resource, such as water.
Special care should be taken when privatizing such goods or services in order not to limit theiraccessibility. An organization should also be careful that earnings allow access to these rights.

935
936

An organization should respect everyone’s right to enjoy the highest attainable standard of physicaland mental health. Activities, goods and services, as well as new projects, may require an

Human rights issue 2: Social, economic, and cultural© ISO 2007 – All rights reserved

17

WORKING DRAFT 3 Rev 2

937
938

assessment of their possible impacts on human rights and health and safety, including those of thelocal population and end-users.

939
940
941
942
943
944

An organization should respect everyone’s right to education and the right of parents to choose theeducation for children. Education should be directed to the full development of the human personalityand dignity, and should strengthen the respect for human rights and fundamental freedoms. An
organization should bear in mind that, apart from the direct harm that may result, the employment ofchildren may also deprive them of education. International standards on minimum age and young
workers should be respected.

945
946
947
948
949
950
951

An organization should respect that adult men and women, without any limitations of race, nationality
or religion, have the right to marry and to have a family. An organization should organize working
conditions to be consistent with their employees' enjoyment of family life. Required working hours
should be consistent with the ability to care for a sick child, to take time off to give birth or other family
responsibilities. Respecting the right to family life entails not impeding employees’ rights to marry andstart a family, not discriminating on the basis of family affiliation, providing parental leave to families
with a new child and promoting a work-life balance.

952
953
954
955

An organization should respect everyone’s right to freedom of thought, conscience, religion andculture. This includes freedom to change his or her religion or belief, and freedom, either alone or incommunity with others, and in public or private, to manifest his or her religion or belief in teaching,practice, worship and observance.

956
957
958
959

An organization should respect everyone’s right to own property, alone or in association with others.
An organization should fairly compensate property owners for their intellectual and physical property.
The practical knowledge of indigenous peoples is their intellectual property. An organization should
divulgate the intellectual property policy for work developed by its members.

960

6.3.5

961

6.3.5.1 Description of the issue

962
963
964
965
966
967
968
969
970

Certain groups or categories of people are more vulnerable to human rights abuse. Particularattention should be given to the human rights of vulnerable groups. An organization should take into
account and will benefit from understanding different aspects of vulnerability eg. when analyzing
impact on its sphere of influence. The full and effective participation and inclusion in society for allgroups provides opportunities for all organizations as well as the people concerned. An organization
has much to gain by taking an active approach in ensuring equal opportunity and respect for all
individuals. The most important measures to take will depend on the specific organization and its
context. List of actions and expectations below provides an illustration of vulnerabilities and not an
exhaustive list.

971

6.3.5.2 Related actions and/or expectations

972
973
974
975
976

An organization should respect the rights of indigenous peoples and minorities. Where organizations
operate in unfamiliar environments, it is particularly important to protect the freedom of theirstakeholders to live accordingly to their traditions. Organizations should ensure that any operation,
policy and activity allow people to enjoy their culture, to profess and practice their religion or tradition,and to use their language.

977
978
979
980
981

An organization should respect women’s rights and be mindful of the opportunities created inpromoting the equal treatment of women and men. This is especially true with regards to thediscrimination against pregnant women and the development of family-friendly policies which eg.
enable women not to have to decide between pregnancy and employment. Family-friendly policies
should aim to allow men as well as women to exercise parental and other personal responsibilities.

982
983
984

An organization should, in all actions concerning children, give primary consideration to the bestinterest of the child. The principles from the Convention on the Rights of the Child including nondiscrimination, a child’s right to life, survival, development and free expression should be respected.

18

Human rights issue 3: Vulnerable groups© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

985
986
987

An organization should respect persons with disabilities and their inherent dignity, individual autonomy,
including the freedom to make their own choices, and independence. Persons with disabilities include
people with special needs resulting from diseases.

988

An organization should not discriminate against migrants and migrant workers.

989

6.3.6

990

6.3.6.1 Description of the issue

991
992
993
994
995

This section deals with those human rights that the International Labour Organization (ILO) has
designated as fundamental rights at work. The 180 member states of the ILO and their respective
national employer and worker organizations, by virtue of their participation in the ILO, endorsed theILO Declaration on fundamental principles and rights at work in 1998 and have accepted theobligation to promote and to realize these rights in good faith.

996
997
998

Further information on the ILO and other human rights relating to work can be found in Clause 6.4 on
Labour Practices, particularly concerning how freedom of association and collective bargaining relate
to social dialogue.

999

6.3.6.2 Related actions and/or expectations

1000
1001
1002
1003

An organization should respect the right of all workers to form or join their own organizations without
previous authorization and to bargain collectively. Workers may form or join trade unions to further
and protect their interests. Organizations should not interfere with the exercise of this right in any way
against the workers concerned.

1004
1005
1006
1007
1008

Representative organizations chosen by the workers should be recognized for purposes of collective
bargaining. Terms and conditions of employment may be fixed by voluntary collective negotiation, andworkers' representatives should be given facilities that will enable them to do their work. Collective
agreements should include provisions for the settlement of disputes. Workers' representatives should
be provided with information required for meaningful negotiations.

1009
1010
1011
1012
1013
1014
1015
1016
1017

An organization should not engage or benefit from any use of forced or compulsory labour. No work orservice should be exacted from any person under the threat of any penalty or when that person has
not volunteered for it. An organization should not engage or benefit from prison labour, unless theprisoners have been convicted in a court of law and their labour is under the supervision and control
of a public authority: prison labour should not be used by private organizations, unless it is performed
on a voluntary basis, as evidenced by, among other things, fair and decent conditions of employment.
Forced or compulsory labour should not be imposed as a means of political coercion or as apunishment for holding political views, as a method of mobilizing for development, as a means oflabour discipline, as punishment for a strike or as a means of discrimination.

1018
1019
1020
1021
1022

An organization should not engage or benefit from any use of child labour. The minimum age for
employment should be respected. International labour standards establish a minimum age of 15 years
generally, and 14 years of age in some developing countries. Children and young persons under 18
should not be employed in any work that, by its nature or the circumstances by which it is carried out,
is likely to harm their health, safety or morals.

1023
1024
1025
1026
1027
1028
1029
1030

An organization should not discriminate in its employment practices. Recruitment, training andpromotion should be based on qualifications, skills and experience and not on any of the following
criteria: race, colour, gender, sexual orientation, religion, political affiliation, nationality or social origin.
In addition, organizations should not discriminate on the basis of health status, such as HIV/AIDS.
Workers in an organization who are performing work of equal value should be remunerated on an
equal basis; often work performed predominately by women is undervalued, due to gender
discrimination. Organizations should check their remuneration policies regularly to make sure thatthey are free of gender bias and are based on objective job evaluation.

Human rights issue 4: Fundamental rights at work

© ISO 2007 – All rights reserved

19

WORKING DRAFT 3 Rev 2

1031

6.4

1032

6.4.1

1033
1034
1035
1036
1037
1038
1039

The labour practices of an organization encompass all policies and practices relating to work
performed within, by or on behalf of the organization. As such, the term extends beyond therelationship of the organization with its direct employees or the responsibilities that the organization
may have at a workplace that it owns or directly controls. Labour practices include the responsibilitiesof the organization for work performed on its behalf by others. They also include requirements that theorganization may make with respect to the labour conditions of workers engaged by others to perform
work for or to supply goods or services to the organization.

1040
1041
1042
1043
1044
1045

Labour practices include the recruitment and promotion of workers; disciplinary and grievanceprocedures; the transfer and relocation of workers; termination of employment; training and skills
development; health, safety and industrial hygiene; and any policy or practice affecting conditions ofwork. Labour practices also include the recognition of worker organizations and representation andparticipation by the organization in collective bargaining, social dialogue and tripartite consultation toaddress social issues related to employment.

1046
1047
1048
1049
1050
1051
1052

The labour practices of an organization can have great impact on society and thereby can contributesignificantly to sustainable development. The creation of jobs, as well as wages and othercompensation paid for work performed are among an organization's most important economic impacts.
Meaningful and productive work is an essential element in human development. The absence of
meaningful and productive work is one of the primary causes of social problems. Labour practices
have a major impact on respect for the rule of law and on the sense of fairness present in society:socially responsible labour practices are essential to social justice and stability.

1053
1054
1055

An organization’s labour practices can have a significant impact on its ability to recruit, motivate andretain employees and therefore on its ability to obtain its objectives. Labour practices can also have asignificant impact on the reputation of the organization.

1056

6.4.2

1057
1058
1059
1060
1061
1062

The fundamental principle, enshrined in the ILO's 1944 Declaration of Philadelphia, is that labour is
not a commodity. This means that workers should not be treated as a factor of production and subject
to the same market forces. The inherent vulnerability of workers and the need to protect their basic
rights is reflected in the Universal Declaration of Human Rights and the International Covenant on
Economic, Social and Cultural Rights. The principles involved include the right of everyone to gain aliving by freely chosen work, and the right to just and favourable conditions of work.

1063
1064
1065
1066
1067
1068
1069
1070

Many internationally recognized human rights are related to labour. The right of all workers to form or
join their own organizations and to collectively bargain with their employer, as well as to be free fromdiscrimination with respect to employment and occupation, and from child labour and forced labour
are all basic human rights: as such they are dealt with in greater detail in Clause 6.3. These rights arealso recognized by the ILO as fundamental rights at work and are expressed in eight Conventions
referred to as the Core Conventions. Many other ILO Conventions and Recommendations also givepractical meaning to the provisions in the Universal Declaration of Rights and its two covenants
mentioned in Clause 6.3.7.

1071
1072
1073
1074
1075

The primary responsibility for ensuring fair and equitable treatment for workers 1 ) lies withgovernments. Through the formulation of legislation and the rule of law, governments fulfil their
obligation for national standards to comply with international standards and rights. Governments also
hold the primary responsibility for determining that laws and regulations are upheld, and that both
workers and organizations have the necessary access to justice in the event that they are not.

Labour practices
Rationale

Principles and considerations

1) The term “employee” refers to an individual in a relationship recognized as an “employment relationship” innational law or practice. The term "worker" is a more general term and refers to anyone who performs work. The
term “worker” could refer to an employee or to someone who is self-employed.

20© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

1076
1077
1078
1079
1080
1081
1082

Unfortunately, not all governments are willing or able to assume their responsibility, in which caseworkers are more vulnerable, and social responsibility of employers is more imperative. Organizations
express their own social responsibility by addressing labour practices and working conditions issues,
which they can themselves control or influence. Failure by governments to enforce labour laws should
not be seen by organizations as an opportunity to avoid the respect of workers’ rights. The spirit orintent of the law should prevail. A major consideration is that co-operation and collective bargaining
should be the basis for organizations behaving in a socially responsible manner.

1083
1084
1085
1086

It is important to distinguish the government in its role as organ of state as considered above with therole of government in its role as an employer. Government bodies or state owned organizations asother organizations addressed here have the same responsibilities for their labour practices as otherorganizations.

1087

6.4.3

1088

6.4.3.1 Description of the issue

1089
1090
1091

The significance of employment for human development is universally accepted. As employers,organizations contribute to one of the most widely accepted objectives of society, which is the
improvement of standards of living through full and secure employment.

1092
1093
1094
1095
1096
1097
1098

Every country provides a legal framework within which work is to be performed. Despite a range ofdifferent legal systems, the employment relationship is a universal concept, which recognizes thatmost workers in a position of subordination to and dependency on the person or organization forwhom they perform work should not be treated as if they are equal parties in a commercial
relationship with their employer. That difference is the underlying basis for labour law or employment
law. The employment relationship confers rights and imposes obligations on both employers andemployees in the interest of society as a whole.

1099
1100
1101
1102
1103

Not all work is performed within an employment relationship. Work and services are also performed bypersons who are self-employed. Even here, however, the importance of the appropriate legal andinstitutional framework to both society and the individual performing work should be recognized. All
parties to a contract are entitled to understand their rights and responsibilities and to have recourse in
the event that the terms of the contract are not respected.

1104
1105
1106
1107

In this context labour is understood to be work performed for compensation and does not include
activities undertaken by genuine volunteers. However the policies and measures that all organizations
should adopt to discharge and fulfil obligations relating to such things as criminal liability and duty ofcare need to be taken into account where volunteers are involved.

1108

6.4.3.2 Related actions or expectations

1109

An organization should:

1110
1111

⎯ Be confident that all work performed directly on its behalf is performed by individuals who arelegally recognized as employees or who are legally recognized as being self-employed;

1112
1113

⎯ Not seek to avoid the obligation that law places on the employer by disguising relationships thatwould otherwise be recognized as an employment relationship under law;

1114
1115
1116
1117

⎯ Recognize the importance of secure employment to both the individual worker and to society. Useactive workforce planning to avoid the use of work performed on a casual basis or the excessive
use of work performed on a temporary basis, except where the nature of the work is genuinely
short term or seasonal;

1118
1119
1120

⎯ Provide reasonable notice, timely information and, with worker representatives, jointly consider
how to mitigate adverse effects to the greatest possible extent when considering changes in its
operations, such as closures that affect employment;

Labour practices issue 1: Employment and employment relationships© ISO 2007 – All rights reserved

21

WORKING DRAFT 3 Rev 2

1121
1122
1123

⎯ Eliminate discrimination in employment practices and offer equal opportunities to women, workers
with disabilities and other vulnerable groups, such as young or older workers, migrants andindigenous peoples;1124⎯ Not engage in arbitrary or discriminatory dismissal practices;

1125
1126
1127
1128
1129
1130
1131

⎯ Contract out work only to organizations that are legally recognized or are otherwise able andwilling to assume the responsibilities of an employer and to provide decent work. This excludes
labour intermediaries who are not legally recognized and other arrangements for the performanceof work that do not confer legal rights on those performing the work. In this regard, it should takesteps to confirm that the organizations with which it deals, for instance suppliers and subcontractors, are legitimate enterprises whose labour practices require that all work be performed
within the appropriate legal and institutional framework; and

1132
1133
1134
1135
1136
1137
1138
1139
1140
1141
1142

⎯ Organizations should not benefit from the unfair, exploitative or abuse labour practices of theirpartners, suppliers or sub-contractors. An organization should accept responsibility for work doneon its behalf by other organizations commensurate with the degree of control that it exercises andwith the likelihood that the rights of the workers concerned may not be respected. Depending onthese circumstances reasonable efforts to address these responsibilities could include
establishing contractual obligations on suppliers and subcontractors; unannounced visits andinspections; exercise of due diligence in supervising contractors and intermediaries. Where
suppliers and subcontractors are expected to comply with a code of labour practice, the codeshould be based on internationally recognised labour standards and respect for the rule of law.
Organizations adopting codes should follow good practice with respect to the implementation ofsuch codes. See section 6.6.6 for additional information about responsibilities in the supply chain.

1143
1144
1145

⎯ Where operating internationally give priority to the employment, occupational development,
promotion and advancement of nationals of the host country. This includes sourcing anddistributing through local enterprises where practical.

1146

Box 2 The International Labour Organization

1147
1148
1149
1150
1151
1152
1153
1154
1155
1156
1157
1158
1159

The International Labour Organization is a United Nations agency with a tripartite structure(governments, workers and employers) that was established for the purpose of setting international
labour standards. These minimum standards are applicable to workers everywhere, and are intended
to prevent unfair competition based on exploitation and abuse. ILO standards are technically wellinformed and have the support of employers, workers and governments, whose tripartite negotiation
at the global level leads to their adoption. The meaning and proper application of ILO standards havebeen elaborated through the ILO supervisory mechanisms, and this jurisprudence can be a source of
guidance and good practice. ILO Conventions and Recommendations, together with the ILO
Declaration on fundamental principles and rights at work 1998 and the ILO’s Tripartite Declaration ofprinciples concerning multinational enterprises and social policy 1977 (last revised 2006), constitutethe most authoritative guidance with respect to labour practices and some other important social
issues. The ILO seeks to promote opportunities for women and men to obtain decent and productive
work, which it defines as work performed in conditions of freedom, equity, security and human dignity.

1160

6.4.4

1161

6.4.4.1 Description of issue

1162
1163
1164
1165
1166

Conditions of work include wages and other forms of compensation, working time, rest periods,
holidays, disciplinary and dismissal practices, maternity protection, work-life balance and many othersubjects. Many of the conditions of work are determined by national laws and regulations or by legallybinding agreements between those for whom work is performed and those who perform work. The
employer can determine many of the conditions of work.

22

Labour practices issue 2: Conditions of work and social protection© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

1167
1168
1169

Social protection refers to all guarantees against the reduction or loss of income in case of
employment injury, illness, maternity, parenthood, old age, unemployment, disability or any otherfinancial hardship.

1170

6.4.4.2 Related actions or expectations

1171

An organization should:

1172
1173

⎯ confirm that the conditions of work comply with national laws and regulations and are at leastconsistent with relevant international labour standards;

1174
1175

⎯ respect higher levels of provision established through other applicable legally binding agreements;
and

1176
1177

⎯ observe at least those minimum provisions defined in international labour standards asestablished by the ILO, where national legislation is silent.

1178

Based on principles established in international labour standards, an organization should:

1179
1180
1181

⎯ provide decent conditions of work in respect of wages, hours of work, weekly rest holidays, healthand safety, and maternity protection and they should not be less favourable to the workers thanthose offered by other comparable employers in the country and locality concerned;

1182
1183
1184
1185

⎯ provide the best possible wages and other conditions of work in accordance with national law andpractice e.g. as included in relevant collective bargaining. these should be related to the economic
position of the organization, but should at least satisfy the basic needs of the workers and theirfamilies;

1186
1187

⎯ pay wages directly to the workers concerned, subject only to any restrictions or deductions
permitted by law or collective agreement;

1188
1189
1190

⎯ [recognize that, within the context of the country in which it is operating, it has obligations
concerning the provision of social protection for workers and should not seek to evade theseobligations;]

1191
1192
1193
1194

⎯ respect the right of workers to adhere to normal or agreed working hours established in law,regulations or collective agreements. in any event, workers should not on a regular basis berequired to work in excess of 48 hours per week. workers should also be provided with at least
one day off for every seven-day period, and entitled to paid annual leave of at least three weeks.

1195
1196
1197
1198
1199

⎯ should compensate workers for overtime in accordance with national law and practice. whenrequesting workers to work overtime, an organization should take into account the particularvulnerabilities of the workers concerned and any hazards inherent in the work. an organization
should respect laws and regulations prohibiting mandatory and non-compensated overtime, andalways respect the basic human rights of workers concerning forced labour; and

1200
1201

⎯ wherever possible allow observance of national or religious traditions and customs with respect toweekly rest.

1202

6.4.5

1203

6.4.5.1 Description of the issue

1204
1205
1206
1207
1208

Social dialogue includes all types of negotiation, consultation or exchange of information between or
among representatives of governments, employers and workers on subjects of common interest
relating to economic and social issues. Social dialogue is based on the recognition that employers andworkers have both competing and common interests, and plays an important role in the governance ofmany countries.

Labour practices issue 3: Social dialogue© ISO 2007 – All rights reserved

23

WORKING DRAFT 3 Rev 2

1209
1210
1211
1212
1213
1214

Social dialogue requires independent parties. Genuine worker representatives are freely elected, in
accordance with national laws, regulations or collective agreements, by either the members of theirtrade union or by the workers concerned. They are not individuals designated by the government or
the employer. Social dialogue takes various forms including enterprise-level information andconsultation mechanisms (such as Works Councils) and collective bargaining. Trade unions, as thechosen representatives of workers, have a particularly important role to play in social dialogue.

1215
1216
1217
1218
1219
1220
1221
1222

Effective social dialogue provides a mechanism for developing policy or finding solutions to problems
that takes into account the priorities and needs of both employer and workers, and thus results inoutcomes that are meaningful and sustainable for both the organization and society. Social dialogue
can contribute to establishing participation and democratic principles in the workplace and to healthylabour-management relations thus minimizing the resort to costly industrial disputes and encouraging
investment. Social dialogue can be the best means for managing change. It can be used to design
skills development programmes contributing to human development and enhancing productivity, or tominimize the negative social effects of changes in the operations of organizations.

1223
1224
1225
1226
1227

Social dialogue can take many forms and can occur at various levels. Workers may wish to form
groups with a broader occupational, inter-occupational or geographical coverage. Employers andworkers are in the best position to decide jointly the most appropriate level – if they so wish, byadopting a mixed system of framework agreements supplemented by local organization levelagreements.

1228
1229
1230
1231

Social dialogue may at times address contentious issues; in which case the parties can establish a
dispute resolution process. Social dialogue can also concern grievances for which a complaints
mechanism is important, particularly in countries where the fundamental principles and rights at work
are not adequately protected.

1232

6.4.5.2 Related actions or expectations

1233

An organization should:

1234
1235
1236
1237

⎯ recognize the importance of social dialogue institutions and applicable collective bargaining
structures including at the international level for organizations operating internationally in sectors
where a global trade union federation exists or where the issues discussed or negotiated are ofwider significance than the organizational level;

1238
1239
1240
1241

⎯ participate in relevant employers’ organizations as a means of creating opportunities for social
dialogue and extending their expression of social responsibility through such channels. not
oppose or discourage in any way the exercise by workers of their right to form or join their own
organizations or to bargain collectively;

1242
1243
1244

⎯ not dismiss or otherwise discriminate against workers, threaten to relocate or outsource jobs orenter primarily or exclusively to thwart workers who seek to form or join their own organizations
and to bargain collectively;

1245
1246
1247
1248

⎯ provide duly designated worker representatives with access to authorized decision makers,
access to workplaces and to those they represent, the facilities necessary to perform their roleand information that will allow them to have a true and fair picture of the organization's finances
and activities; and

1249
1250
1251

⎯ not encourage governments to restrict the exercise of the internationally recognized rights of
freedom of association and collective bargaining; it should not participate in incentive schemes
based on such restrictions.

24© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

1252

6.4.6

1253

6.4.6.1 Description of the issue

1254
1255
1256
1257

Health and safety at work concerns the promotion and maintenance of the highest degree of physical,
mental and social well-being of workers and prevention of departures from health caused by working
conditions, the protection of workers from risks adverse to health and the adaptation of theoccupational environment to the physiological and psychological capabilities of workers.

1258
1259
1260
1261
1262

The financial and social costs to society of work-related illness, injuries and death are high. Pollutants
and other workplace hazards that are harmful for workers may also have impacts on communities andor the environment. For more information on environmental hazards see section 6.5. Health andsafety issues arise over dangerous equipment, processes, practices and substances (chemical,
physical and biological).

1263
1264

Socially responsible health and safety practices can reduce costs, improve morale and increase
productivity.

1265

6.4.6.2 Related actions or expectations

1266

An organization should:

1267
1268
1269

⎯ seek to understand and control the health and safety risks involved in its activities. it should also
understand the proper procedures that should be followed and provide the safety equipment
needed for the prevention of occupational diseases, accidents and for dealing with emergencies;

1270
1271

⎯ analyse work accidents and diseases and problems raised by workers so as to understand and beable to advise on the different ways in which women and men are affected;

1272
1273

⎯ understand and apply principles of industrial hygiene including the hierarchy of controls i.e.
substitution, engineering, work procedures, administrative and personal protective equipment;

1274
1275

⎯ recognize that psychosocial hazards in the workplace is the cause of stress and occupational illhealth;

1276
1277
1278
1279

⎯ have a health and safety policy that clearly states that no phase of operation or administration of
the organization is more important than safety and health and that safety and health is an integral
part of all of its activities. this policy should be backed by a management commitment andreflected in resources allocated and the support given to those responsible for carrying it out;

1280

⎯ provide adequate training and capacity building in all relevant subjects to all relevant personnel

1281
1282

⎯ respect the principle that health and safety measures should not involve expenditures by workers;
and

1283
1284

⎯ adopt health and safety systems that are based on the participation of the workers concerned andthat recognize and respect the rights of workers to:

1285
1286

⎯ full and accurate information concerning the health and safety risks and the best practices
used to address these risks;

1287
1288

⎯ freely inquire into and to be consulted on all aspects of their health and safety related to their
work;

1289
1290

⎯ refuse work which is reasonably considered as posing an imminent and serious danger totheir life or health or to the lives and health of others;1291⎯ seek outside advice on health and safety issues;

Labour practices issue 4: Health and safety at work

© ISO 2007 – All rights reserved

25

WORKING DRAFT 3 Rev 21292⎯ report health and safety matters to the authorities;

1293⎯ participate in health and safety processes and decisions; and1294⎯ be free of reprisals for doing any of these things.

1295

Box 3 Joint labour-management health and safety committees

1296
1297
1298
1299
1300
1301
1302
1303
1304
1305

For many organizations, joint labour-management health and safety committees [can be][are] themost valuable part of the organization's health and safety program. Joint committees can perform
important roles such as information gathering, the development and dissemination of safety manuals
and training programs, the reporting, recording and investigation of accidents, inspections andresponding to problems raised by employees. Worker representatives on these committees should not
be appointed by management but elected by the workers themselves. Membership in thesecommittees should be equally divided among management and worker representatives and should
include women and men whenever possible. The committees should be of sufficient size for all shifts,
sections and locations to be represented. [They should not be considered a substitute for trade unions
or works councils.]

1306

6.4.7

1307

6.4.7.1 Description of the issue

1308
1309
1310
1311
1312
1313
1314

Human development is the process of enlarging people's choices by expanding human capabilities
and functioning, thus enabling people to lead long and healthy lives, to be knowledgeable and to havea decent standard of living. Human development also refers to political, economic and social
opportunities for being creative and productive and enjoying self-respect and a sense of belonging to
a community. Human development can be a labour practice because employers can use workplacepolicy and initiatives to further human development by addressing important social issues, such as
fighting discrimination, balancing family responsibilities and promoting health and well-being.

1315
1316
1317
1318
1319
1320
1321

Human development can also be a labour practice because it includes increasing the capacity andemployability of individuals. Employability refers to the experiences, competencies and qualifications
that increase an individual’s capacity to secure and retain decent work. Organizations have every
interest in facilitating the education, training and lifelong learning of workers, as these things
contribute significantly to promoting the interests of the organizations themselves - as well as those of
the individual workers, the economy and society as a whole - in terms of the capacities, motivation,effectiveness, productivity and overall performance of the men and women whom they employ.

1322

6.4.7.2 Related actions or expectations

1323

An organization should:

1324
1325

⎯ provide access to skills development and training and opportunities for career advancement toworkers on an equal and non-discriminatory basis;

1326
1327
1328

⎯ respect the family responsibilities of workers by providing reasonable working hours and throughother policies, such as childcare facilities and parental leave, that can help workers achieve aproper work-life balance;

1329
1330

⎯ not discriminate on any basis in employment practices; this includes recruitment, selection, accessto training, promotion and termination;

1331
1332

⎯ take positive actions to provide for the protection and advancement of vulnerable groups such as
indigenous and migrant workers as well as workers with disabilities;

1333
1334

⎯ establish or participate in appropriate programmes that address issues such as youth
unemployment or the underemployment of women; and26

Labour practices issue 5: Human development© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

1335
1336
1337

⎯ establish joint labour-management programmes that promote health and well-being. The impact ofinfectious disease and substance abuse, for example, affect both the performance of theorganization and the overall health of society.

1338

6.5

1339

6.5.1

1340
1341
1342
1343
1344
1345
1346
1347
1348
1349
1350

Society is facing many environmental challenges including the depletion of natural resources, pollution,
climate change, the destruction of habitat, loss of species and the collapse of whole ecosystems. As
the population grows and our consumption increases these issues are becoming serious threats tohuman security, and the health and wellbeing of society. Environmental issues - from local to global are interconnected, and addressing them requires a comprehensive approach. Environmental issues
are closely linked to human rights, social development and other core social responsibility issues.
Many environmental issues transcend national boundaries, and no single state or sector of society
can meet the challenge alone. All organizations have aspects of their activities, products or services
that may lead to negative environmental impacts. Environmental sustainability will require a collective
effort to reduce rates of consumption and environmental degradation, particularly from those causing
the greatest environmental burdens.

1351
1352
1353
1354

Environmental responsibility is not only a precondition for our survival and prosperity; it is a social
responsibility to enable future generations to inherit a sustainable global environment. Addressing
environmental issues offers a unique opportunity for organizations to act in a more socially
responsible way while reducing costs and stimulating new forms of economic growth and prosperity.

1355

6.5.2

1356

Principles

1357

An organization should respect and promote the following environmental principles.

1358

6.5.2.1 Environmental responsibility (66)

1359
1360
1361
1362
1363
1364

An organization should accept accountability for the environmental burdens caused by its activities,
products and services and act to improve its own performance and performance within its control or
sphere of influence including supply chains. An organization should demonstrate environmental
leadership and wherever practical, the adoption of best practices to achieve a better than average
performance and, ideally, a level corresponding to the Best Available Technique (BAT) in all
applicable areas.

1365

6.5.2.2 Precautionary approach (69)

1366
1367
1368
1369
1370
1371
1372
1373
1374

An organization should, adopt a precautionary approach to protecting human health and theenvironment. Where there are threats of serious or irreversible damage, a lack of full scientificcertainty should not be used as a reason for postponing cost-effective measures to prevent potential
health impacts or environmental degradation. In conditions of uncertainty, the use of tools such as life
cycle analysis, environmental risk assessment and environmental impact assessment can be useful in
identifying and mitigating possible social, environmental and health impacts of activities, products andservices. When carrying out human health and environmental risk assessments conservative
assumptions should be made to address uncertainties or data gaps (e.g., related to exposure oreffects).

1375

6.5.2.3 Environmental risk management

1376
1377
1378
1379

An organization should implement programs to assess and reduce environmental risks from activities,
products and services from a life cycle perspective. An organization should develop and implement
emergency response procedures to mitigate environmental and health burdens caused by accidents
and to communicate environmental incidents to appropriate authorities. Risk-based approaches

The environment
Rationale

Principles and considerations© ISO 2007 – All rights reserved

27

WORKING DRAFT 3 Rev 2

1380
1381
1382
1383
1384
1385
1386

consider both the intrinsic hazard of a substance, and the potential for exposure in order to develop
appropriate risk management strategies. An organization can set safety targets such as theprevention of accidents in the workplace, or during storage, handling and end-use of substances thatmay pose environmental risks. An organization should consider pursuing objectives such as fosteringa safety culture; advancing integration between occupational health, safety and environmental
considerations; and addressing accident risk reduction and preparedness for emergencies by linking
use of standards such as ISO14001 and ISO18001.

1387

6.5.2.4 Polluter pays

1388
1389
1390
1391
1392

An organization should bear the cost of pollution caused by its activities, products and services
according to the extent of either the environmental burden to society and remedial action required or
the degree to which the pollution exceeds an acceptable level (international expectations of behavior).
An organization should use the polluter pays principle to internalize the cost of pollution and quantify
the economic and environmental benefits of preventing pollution rather than mitigating its effects.

1393

Considerations

1394

An organization should assess the relevance of the following considerations.

1395

6.5.2.5 Take a Life cycle approach

1396
1397
1398
1399
1400

A fundamental perspective for addressing environmental issues is that of a life cycle approach. A life
cycle approach links the economic, social and environmental dimensions of activities, products
services throughout their life cycle – from raw materials and energy generation, through production
and use, to end-of life disposal or recovery - potentially leading to multiple benefits. An organization
should consider the environmental performance of activities, goods and services over their life cycle.

1401a) Practice eco-efficiency [and eco-design]

1402
1403
1404
1405
1406
1407
1408
1409
1410

Eco-efficiency is “the delivery of competitively priced goods and services that satisfy human needs
and bring quality of life, while progressively reducing ecological impacts and resource intensity
throughout the life cycle to a level at least in line with the earth’s estimated carrying capacity.”2) Ecoefficiency addresses all potential environmental burdens and links environmental and economic
performance of activities, products and services. Since it is at the design stage that most of theenvironmental features of a product or service are defined, eco-design (the integration ofenvironmental considerations in the design process, together with other criteria such as profit,
functionality, aesthetics, ergonomics, image, overall quality, etc.) is a very effective approach to
implementing eco-efficiency.

1411b) Adopt a product-service system approach

1412
1413
1414
1415
1416
1417
1418
1419
1420
1421
1422

Product service systems can be used to shift focus from selling products to selling a system of
products and services that jointly fulfill consumer needs. This can lead to innovations that reducematerial use and decouple revenues from material flows, involve stakeholders in designing integrated
solutions that promote extended producer responsibility through the life cycle of the product andaccompanying service. Product-service systems include product lease, product renting or sharing,product pooling (simultaneous use of the product) and pay-for-service where the user does not buy
the product but buys the desired output (e.g., copying services over buying a copier). A productservice system approach involves also supporting the sale of products with associated services. Thiscan increase the value of a product by including upgrades, maintenance support, financing schemes,
supply of consumables and advice on the efficient use of the product and reduce its environmental
burden.

2) Eco-efficiency: Creating more value with less impact. WBCSD, 2000. www.wbcsd.com

28© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

1423

6.5.2.6 Adopt cleaner production strategies

1424
1425
1426
1427
1428
1429

Cleaner production is a strategy for using resources more efficiently while generating less waste bymaking improvements at the source rather than the end of a process or activity. Cleaner production
approaches include; improving maintenance practices, upgrading or introducing new technologies orprocesses, reducing materials and energy use, eliminating toxic and hazardous materials, andimproving design. These approaches can lead to more environmentally sustainable processes,
products and services along with economic benefits.

1430

6.5.2.7 Use of environmentally sound technologies and practices (68)

1431
1432
1433
1434
1435
1436
1437
1438

An organization should seek to adopt, and where appropriate, promote the development and diffusionof environmentally sound technologies and services, those that “protect the environment, are lesspolluting, use all resources in a more sustainable manner, and follow the waste management
hierarchy" (3). Relevant technical guidance and standards such as ISO 14000 series standards andinternational expectations of behavior should be considered when pursuing environmentally soundtechnologies and practices. An organization may refocus research and development towards ‘design
for sustainability’, and examine investment criteria and its sourcing policy for suppliers and contractors
to ensure that tenders stipulate minimum environmental criteria.

1439

6.5.2.8 Implement [Sustainable purchasing] [Green procurement] programs

1440
1441
1442
1443
1444
1445

An organization should implement a sustainable purchasing program committing to purchase products,
materials and services taking into account the environmental and social performance over the entire
life cycle and prioritizing performance based on eco-labeling criteria. This principle addresses theenvironmental and social implications of the purchasing decisions of organizations and not the
influence an organization has on the purchasing habits of individual consumers (which is addressed in
the section on Consumer Issues).

1446

6.5.3

1447

6.5.3.1 Description of the issue

1448
1449
1450
1451
1452

An organization can improve its environmental performance by preventing pollution including
emissions to air, discharges to water, the generation of solid or liquid waste, contamination of landand soils, the use and disposal of toxic and hazardous chemicals, and other pollution from its activities,
products and services. Pollution may be prevented by applying appropriate techniques such as
cleaner production, eco-efficiency and life cycle management (as introduced as Considerations).

1453

a)

1454
1455
1456
1457
1458

An organizations emissions to air of pollutants such as lead, mercury, volatile organic compounds(VOCs), sulfur dioxide (SO2), nitrogen oxides (NOx), particulates and ozone depleting substances cancause environmental and health burdens on society. These emissions may come directly from anorganizations facilities or mobile sources or be caused indirectly by, the use of its products or services
or the generation of the electricity it consumes.

1459b) Prevent discharges to water

1460
1461
1462
1463
1464

An organization may cause water to become polluted through direct, intentional or accidental
discharges (liquid or solid) into surface water bodies, or unintentional runoff to surface water or
infiltration to ground water. An organization may be discharging toxic or hazardous chemicals, organic
materials, invasive species (ship ballast water), sewage, petro-chemicals or fuels and other pollutants
to water causing negative impacts on human health, ecosystems and the value of natural resources.

1465c) Prevent waste

Environmental issue 1: Prevention of pollution

Prevent emissions to air© ISO 2007 – All rights reserved

29

WORKING DRAFT 3 Rev 2

1466
1467
1468
1469

An organization’s activities, products and services may lead to the generation of liquid or solid wastethat if improperly managed can cause contamination of air, water land and soils. Responsible waste
management follows the waste reduction hierarchy of: (i) source reduction, (ii) reuse, (iii) recycle,
reprocess, (iv) waste treatment, and (v) waste disposal.

1470d) Prevent the release of toxic and hazardous chemicals

1471
1472
1473

An organization may be using toxic or hazardous chemicals in its activities, products or provision ofservices. Toxic and hazardous chemicals both naturally occurring and anthropogenic can adversely
effect ecosystems and human health through acute (immediate) or chronic (long-term) impacts,

1474e) Prevent all identifiable forms of pollution

1475
1476
1477
1478

An organizations activities, products and services may cause other forms of pollution including; noise,
vibration, radiation, infectious agents (e.g., viral or bacterial) or biological hazards (e.g., invasive
species, uncontrolled spread of genetically modified organisms) negatively effecting health andwellbeing of local or even global communities.

1479

6.5.3.2 Related actions and/or expectations

1480

To improve performance in the prevention of pollution an organization should:

1481
1482
1483

⎯ [identify, measure, record and report on its significant pollution - from all activities, products andservices - including emissions to air, discharges to water and land, waste disposal, release of toxic
and hazardous chemicals and other forms of pollution;]

1484
1485
1486

⎯ implement a program and set targets for preventing all forms of pollution to achieve better than
average performance considering relevant best practice indicators and other benchmarks, such as
regulation in countries with leading environmental laws;

1487
1488

⎯ establish a waste minimization and management system following the waste reduction hierarchyand ensuring proper management of unavoidable waste;

1489
1490

⎯ publicly disclose the amounts and types of toxic and hazardous materials used and released
including the known human health and environmental risks over the entire life cycle;

1491
1492
1493
1494
1495
1496
1497
1498

⎯ implement a program to systematically identify and prevent the use of banned chemicals and,
where possible the use of chemicals identified as being of concern to stakeholders, from allactivities, products and services within its control or sphere of influence including supply chain.
Chemicals to avoid include (but are not limited to); ozone-depleting (Montreal Protocol (54)),
persistent organic pollutants (POPs) (Stockholm Convention (72), the Rotterdam Convention (71)),
hazardous pesticides (defined by the World Health Organization), and chemicals defined as
carcinogenic (including tobacco), mutagenic, toxic to reproduction, persistent and bioaccumulative,(PBTs and vPvBs), endocrine disrupting3) .

1499

6.5.4

1500

6.5.4.1 Description of the issue

1501
1502
1503
1504
1505

Performance improvements in the prevention of pollution can be undermined by unsustainable rates
of consumption. An organization can improve its environmental performance by ensuring that it uses
electricity, fuels, raw and processed materials, land and water more responsibly. This can preserve
non-renewable resources and reduce environment burdens without limiting economic growth. An
organization can also promote sustainable resource use within its sphere of influence including supply

Environmental issue 2: Sustainable resource use

3) International Conference on Chemicals Management (ICCM) - Strategic Approach to International Chemicals
Management (SAICM)

30© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

1506
1507
1508

chains. It can also promote sustainable consumption through marketing and communications aimed atre-orienting consumers towards more sustainable lifestyles and purchasing decisions (see section on
Consumer Issues for guidance on consumers).

1509

a)

1510
1511
1512
1513

An organization can implement energy efficiency programs to save money and reduce the energy
demand for buildings, transportation, production processes, appliances and electronic equipment, andthe provision of services. Lowering the demand for energy may reduce the indirect environmental
burdens caused by energy generation while reducing overall energy costs for the organization.

1514b) Conserve water

1515
1516
1517
1518

Water is a fundamental human need and, therefore, a basic human right. The Millennium
Development Goals include the provision of safe, reliable drinking water and sanitation services to all
people. An organization can improve its social responsibility by conserving water and making
decisions that protect fair and sustainable access to freshwater resources within its local watershed.

1519c) Use materials efficiently

1520
1521
1522
1523
1524

Materials use causes numerous direct and indirect environmental burdens from the impact on
ecosystems of mining, forestry and other extractive operations, to emissions resulting from the use,transport and processing of materials. An organization can implement materials efficiency programs tosave money and reduce the environmental burden caused by the use of raw materials for production
processes or finished products used in its activities and the delivery of services.

1525

6.5.4.2 Expectations and/or related actions

1526

An organization should:

1527
1528

⎯ [identify, measure, record and report its use of energy, water and materials for all activities,
products and services;]

1529
1530
1531

⎯ develop and implement an energy efficiency program to reduce energy use to achieve better than
average performance considering best practice indicators and other benchmarks, and secureenergy from renewable and low emission sources where possible;

1532
1533
1534

⎯ develop and implement water efficiency plans to minimize water use and co-operate withstakeholders to manage water resources to ensure fair access for all users within a watershed;
and

1535
1536

⎯ develop and implement a materials efficiency program to reduce materials use to achieve better
than average performance considering best practice indicators and other benchmarks.

1537

6.5.5

1538

6.5.5.1 Description of the issue

1539
1540
1541
1542
1543

Greenhouse gas (GHG) emissions, primarily from burning fossil fuels, are the leading cause of global
climate change, which is having significant impacts on the natural and human environment (63).
Among the trends observed are: rising sea levels, more frequent occurrences of extreme weather
events, and changes to ecosystems, agriculture and fisheries. As climate change passes a tipping
point, changes will be felt far more widely and acutely.

1544
1545
1546

Every organization is responsible for some GHG emissions (either directly or indirectly) and is
impacted in some way by climate change. An organization should accept responsibility to bothminimize its own GHG emissions (mitigation) and to plan for a changing climate (adaptation).

Use energy efficiently

Environmental issue 3: Climate change mitigation and adaptation (63, 76)© ISO 2007 – All rights reserved

31

WORKING DRAFT 3 Rev 2

1547
1548

Adapting to climate change has social implications in the form of effects on health, prosperity andhuman rights.

1549

6.5.5.2 Expectations and/or related actions

1550

a)

1551

To mitigate climate change, an organization should:

1552
1553
1554

⎯ [identify, measure, record and report on its GHG emissions for all activities, products and services
using methods defined in standards such as ISO 14064 and the WRI/WBCSD Greenhouse Gas
Protocol;]

1555
1556
1557
1558
1559

⎯ commit to climate change mitigation by reducing direct and indirect GHG emissions associatedwith its activities, products and services and those within its control and sphere of influence
including supply chains to achieve better than average performance. This should be done taking a
back-casting approach which involves setting performance targets for the future and implementing
programs to reduce GHG emissions overtime in order to meet those established targets;

1560
1561

⎯ improve the energy efficiency and reduce the overall energy use of its activities, products andservices;

1562
1563
1564

⎯ reduce dependence on fossil fuels, and make use of low-emission technology and renewableenergy leading to reduced life cycle GHG emissions for activities (including transportation),
products and services wherever feasible;

1565
1566

⎯ prevent the release of GHG emissions (particularly those also causing ozone depletion) fromprocesses or equipment including heating, ventilation and air conditioning (HVAC) units;

1567
1568

⎯ consider measures to offset remaining GHG emissions through carbon sequestration or emissions
reduction programs striving for carbon neutrality; and

1569
1570
1571

⎯ make use of flexibility mechanisms such as the Clean Development Mechanism under the UN
Framework Convention on Climate Change (76) to accelerate the introduction of soundenvironmental technologies in different organizations.

1572

Box 8 Examples of mitigation actions for various types of organizations

1573
1574

Governments and other organizations should co-operate to develop transportation systems that
achieve GHG emissions reduction;

1575
1576

Scientists, academics and the media should provide the public with clear and easy to understandinformation about climate change and GHG emissions;

1577

Businesses should develop energy-efficient and low emitting products and services

1578

Consumers should make purchasing decisions considering environmental impacts;

1579
1580

Investors should consider the GHG emissions performance of organizations or activities in which they
invest; and

1581
1582

NGOs should propose constructive solutions for addressing climate change and raise publicawareness of the issue.

1583b) Climate change adaptation

1584

To reduce vulnerability to climate change, an organization should:

32

Climate change mitigation© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

1585
1586
1587

⎯ consider future climate predictions (with particular attention to extreme weather and increasing
variability and uncertainty) to identify risks and integrate climate change adaptation into decisions
to protect health and property with a preventative approach to managing risks;

1588
1589

⎯ identify opportunities to avoid or minimize damages from climate change and take advantage ofopportunities where possible, to proactively adjust for changing conditions;

1590
1591
1592

⎯ plan for land use, zoning and infrastructure design and maintenance taking account of theimplications of a changing climate and greater climatic uncertainty and the possibility ofincreasingly severe weather including floods, high winds or intense heat; and

1593
1594
1595

⎯ develop agricultural, industrial, medical and a range of other technologies and techniques andmake them accessible to those in need, ensuring the security of drinking water, sanitation, foodand other resources critical to human health.

1596

Box 9 Examples of adaptation actions for various types of organizations

1597
1598

Scientists and academics should provide decision-makers with information about impacts of climatechange and possible adaptive measures to reduce risk;

1599
1600

Governments should establish strategies to protect water resources and infrastructure from climatechange impacts;

1601
1602

Businesses should develop disaster-prevention and disaster-reduction technologies and implement
programs to protect human health and resources from climate change impacts;

1603
1604

Public health Institutions should develop programs to predict, monitor and respond to the changing
patterns of disease that may be caused by climate change; and

1605
1606

Authorities should create and adopt disaster-response plans and raise public awareness ofappropriate actions.

1607

6.5.6

1608

6.5.6.1 Description of the issue

1609
1610
1611
1612
1613

Over the past 50 years, human activity has changed ecosystems more rapidly and extensively than in
any comparable period of time in history. Our rapidly growing demand for food, fresh water, fiber, fueland mineral resources has resulted in a substantial and often irreversible loss of habitat and thediversity of life on earth (75). An organization can become more socially responsible by acting toprotect and restore the natural environment and the social and economic services provided.

1614

a)

1615
1616
1617
1618
1619
1620
1621

Ecosystems contribute to the wellbeing of society by providing services such as clean fresh water,
flood control, soil, pollinators, absorption and breakdown of toxics and greenhouse gases, natural
fibers, fisheries and recreation. However as ecosystems are degraded or destroyed they lose theability to provide these services. The ecosystem services framework is well-established as a scientificand technical framework and is now being recognized as a means of structuring business transactions(through proper valuation and/or trading of ecosystem services) and for regulatory and governancepurposes (for example, managing resources on a watershed basis.)

1622
1623
1624
1625
1626

The priority consideration should be to protect ecosystem integrity in order to retain natural resiliency
and adaptive capacity. Otherwise restoration efforts should be implemented, followed bycompensation to replace the services that have been depleted. However, it will not always be possible
to replace or otherwise offset the loss of these services, in which case organizations should provide
financial compensation for the loss of ecological services.

Environmental issue 4: Protection and restoration of the natural environment

Value, protect and restore ecological services© ISO 2007 – All rights reserved

33

WORKING DRAFT 3 Rev 21627b) Value and protect biodiversity

1628
1629
1630

Biodiversity is, "the variety of life in all its forms, levels and combinations. This includes ecosystem
diversity, species diversity, and genetic diversity" IUCN, UNEP and WWF (1991). Protecting
biodiversity includes terrestrial and aquatic species, genetic variability, and natural ecosystems.

1631c) Use land and natural resource sustainably

1632
1633
1634
1635
1636

An organizations decisions regarding land and resource use may place burdens on the environment.
Most major decisions are made by public authorities, but other organizations play a role. An
organizations land use projects (e.g., agriculture, building and resource extraction) may protect ordegrade habitat, water, soils, and ecosystems ultimately affecting human health and the wellbeing ofsociety.

1637

6.5.6.2 Expectations and/or related actions (4, 5, 9, 51, 53, 61)

1638

An organization should:

1639
1640

⎯ [Identify potential adverse impacts of its activities, products and services on ecosystem services
and biodiversity and take measures to eliminate or minimize them;]

1641
1642

⎯ Participate in market mechanisms to internalize the cost of environmental burdens caused by its
activities, products and services and create economic value in protecting ecosystem services;

1643
1644

⎯ Seek first to avoid loss of natural ecosystems and then to restore ecosystems, and finallycompensate for losses leading to a net gain in ecological services over time;

1645
1646

⎯ Consider an integrated strategy for the administration of land, water and ecosystems that
promotes conservation and sustainable use in an socially equitable way;

1647
1648

⎯ Where endemic or endangered species may be adversely affected by its activities, products orservices, take measures to preserve these species and their habitats;

1649
1650
1651

⎯ Use land in a more sustainable way by adopting sustainable development, design, agricultural andoperating practices considering the possible environmental burdens resulting from its land use
decisions;

1652
1653

⎯ Incorporate the protection of natural habitat, wetlands, forest, wildlife corridors, protected areas
and agricultural lands into the planning of the built environment expansion and development;

1654
1655

⎯ Adopt sustainable agricultural, fishing and forestry practices as defined in leading standards andcertification schemes; and

1656
1657

⎯ Avoid activities or approaches that lead to the extinction or extirpation of species, or the
distribution or proliferation of invasive species.

1658

6.6

1659

6.6.1

1660
1661
1662
1663

Fair operating practices deals with social responsibility in the context of relationships between
organizations This includes relationships between organizations and government agencies, as well as
between organizations and their partners, suppliers, contractors, competitors and the associations ofwhich they are a member.

1664
1665
1666

Fair operating practices improve the social and economic environment in which organizations function
by: encouraging fair competition, improving the reliability and fairness of transactions, preventing
corruption and promoting fair political processes. Organizations should use their relationship with

34

Fair operating practices
Rationale© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

1667
1668

other organizations to promote positive outcomes. This includes providing leadership and promoting
the adoption of social responsibility more broadly throughout the supply chain [sphere of influence].

1669

6.6.2

1670
1671

Fair operating practices are the practical application of the principles of social responsibility inrelationships between organizations, in particular ethical conduct (see Clause 5).

1672

6.6.3

1673

6.6.3.1 Description of the issue

1674
1675
1676
1677
1678
1679
1680
1681

Corruption is the abuse of entrusted power for illegitimate gain. Corruption has two aspects, active
and passive for example offering a bribe and the acceptance of a bribe. Corruption can take many
forms, for example bribery of domestic and foreign public officials, bribery in the private sector, conflictof interest, fraud, money laundering and trading influence. Corruption undermines an organization’s
ethical environment, and can put it at risk for criminal prosecution as well as civil and administrative
consequences. Amongst other effects corruption can also violate human rights, erode politicalprocesses, damage the environment, distort competition and impede the redistribution of wealth andeconomic growth.

1682

6.6.3.2 Related actions and/or expectations

1683

To prevent corruption and bribery, an organization should:

1684
1685

⎯ implement, apply and improve policies and practices that counter corruption, facilitation payments,
bribery and extortion;

1686
1687

⎯ support workers and agents in their efforts to eradicate bribery and corruption and provide
incentives for progress;

1688
1689

⎯ train and raise the awareness of employees and agents about corruption and how to counter
corruption;

1690
1691

⎯ confirm that the remuneration of its employees and agents is appropriate and for legitimate
services only;

1692
1693

⎯ encourage employees and agents to report violations of the organization’s policies by adopting
mechanisms that enable reporting without fear or reprisal;1694⎯ bring violations of the criminal law to the attention of the relevant law enforcement authorities; and1695⎯ work to oppose corruption by influencing others to adopt similar practices.

1696

6.6.4

1697

6.6.4.1 Description of the issue

1698
1699
1700

Organizations can support the political process and encourage the development of public policy that
benefits society at large. Organizations should avoid behaviour that can erode the political process
such as manipulation, intimidation, and coercion.

1701

6.6.4.2 Related actions and/or expectations

1702

An organization should:

Principles and considerations

Fair operating practices issue 1: Anti–corruption

Fair operating practices issue 2: Responsible political involvement© ISO 2007 – All rights reserved

35

WORKING DRAFT 3 Rev 2

1703
1704

⎯ train and raise the awareness of employees and agents about responsible political involvement
and contributions;

1705
1706

⎯ be transparent regarding its activities related to lobbying, political contributions and politicalinvolvement;1707⎯ establish controls to regulate the activities of paid lobbyists;

1708
1709

⎯ avoid political contributions that amount to an attempt to control policymakers in favour of a
specific cause; and1710⎯ avoid lobbying activities that involve misinformation, misrepresentation, threat or compulsion.

1711

6.6.5

1712

6.6.5.1 Description of the issue

1713
1714
1715
1716

Fair and widespread competition stimulates efficiency, reduces the costs of goods and services,
promotes innovation, ensures all organizations have equal opportunities, encourages thedevelopment of new or improved products or processes and, in the long run, enhances economic
growth and living standards.

1717
1718
1719
1720
1721

Anti-competitive behaviour impedes competition and offsets the benefits of fair competition. There aremany forms of anti-competitive behaviour, some examples include practices such as: price fixing
where parties collude to sell the same product or service at the same price; bid rigging, where parties
collude to fix a competitive bid; and predatory pricing, selling a product at very low price with the intent
of driving competitors out of the market.

1722

6.6.5.2 Related actions and/or expectations

1723

To promote fair competition, an organization should:

1724
1725

⎯ conduct its activities in a manner consistent with competition legislation and co-operate withcompetition authorities;

1726
1727

⎯ establish procedures and other safeguards to prevent engaging in or being complicit in anticompetitive behaviour;

1728
1729

⎯ promote employee awareness of the importance of compliance with competition legislation andfair competition; and

1730
1731

⎯ support public policies that encourage competition, including anti-trust and anti-dumping practices
and local regulations.

1732

6.6.6

1733

6.6.6.1 Description of the issue

1734
1735
1736
1737
1738

An organization can influence other organizations through the exercise of its purchasing power as wellas through leadership and mentorship to promote broader-scale adoption and support of principles ofsocial responsibility. It can also stimulate demand for socially responsible goods and services. These
actions should not be viewed as replacing the role of authorities to implement and enforce laws andregulations.

1739

6.6.6.2 Related actions and/or expectations

1740

An organization should:

36

Fair operating practices issue 3: Fair competition

Fair operating practices issue 4: Promoting social responsibility© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

1741
1742

⎯ incorporate ethical, social and environmental criteria, including health and safety, in its purchasing
and contracting policies;1743⎯ encourage other organizations to adopt similar policies;

1744
1745
1746

⎯ carry out relevant and appropriate investigations and monitoring of the organizations with which
they have relationships so that their actions do not compromise the organization’s commitments
to social responsibility;

1747
1748

⎯ promote fair sharing of the costs and benefits of implementing socially responsible practices
throughout the supply chain; and

1749
1750

⎯ actively participate in raising the awareness of organizations with which they have relationships onsocial responsibility issues and principles.

1751

6.6.7

1752

6.6.7.1 Description of the issue

1753
1754
1755
1756

Property rights cover both physical property and intellectual property and include interest in land,
copyrights, patents, moral rights and other rights. They also extend to rights that may not berecognized in law, such as traditional knowledge of specific groups or the intellectual property of
employees.

1757
1758

Recognition of property rights promotes investment, economic and physical security as well as
encouraging creation and invention.

1759

6.6.7.2 Related actions and/or expectations

1760

An organization should:1761⎯ implement policies and practices that promote respect for property rights;

1762
1763

⎯ conduct proper investigations to be confident it has legitimate ownership to use or dispose ofproperty;

1764
1765

⎯ not engage in activities that violate property rights, including counterfeit and piracy, or otherwise
infringe consumer interests; and1766⎯ pay fair compensation for property that it acquires or uses.

1767

6.7

1768

6.7.1

1769
1770
1771
1772

Consumer decisions have a strong influence on the success of organizations. An organization cantherefore gain by engaging with consumers and consumer organizations to evaluate and improve
products and services. The result of such engagement is that the organization’s outputs will better fit
the expectations of consumers, demand may rise and the potential for conflict can be reduced.

1773

Consumers expect an organization to:1774⎯ treat them fairly;

1775⎯ have respect for their rights;

1776⎯ provide information that enables making informed decisions;

Fair operating practices issue 5: Respect for property rights

Consumer issues
Rationale© ISO 2007 – All rights reserved

37

WORKING DRAFT 3 Rev 2

1777⎯ assume responsibility for the safety, performance and support of its products and services; and1778⎯ offer effective dispute resolution.

1779
1780

By taking these expectations seriously, an organization can enhance its reputation of being a socially
responsible organization in the eye of consumers and minimize the risk of damage to its reputation.

1781
1782
1783
1784
1785

Consumers contribute to sustainable development if they have choice and adequate and accurate
information to make informed decisions. An organization should provide consumers with products andservices that are environmentally and socially beneficial. It should also offer information about theconditions under which products and services are produced and/or delivered and about the effects ofthe products or services on consumer health and the environment.

1786

6.7.2

1787
1788
1789
1790
1791
1792
1793

The United Nations Guidelines for Consumer Protection is the most important inter-national normof behaviour in the realm of consumer protection. The UN General Assembly adopted it in 1985 byconsensus. In 1999 it was expanded to include elements on sustainable consumption. It calls uponstates to protect consumers from hazards to their health and safety, promote and protect theeconomic interests of consumers, enable them to make informed choices, provide consumer
education, make available effective consumer redress, guarantee freedom to form consumer groups
and promote sustainable consumption patterns.

1794

The issues addressed below are primarily based on the following principles:1795⎯ respect for the rule of law;1796

⎯ respect for international [norms] [expectations] of behaviour;1797⎯ transparency;

1798⎯ ethical behaviour; and1799⎯ precautionary approach.

1800

6.7.3

1801

6.7.3.1 Description of the issue

1802
1803
1804
1805

Fairness, transparency and care are key principles that help organizations to build a constructive andlasting relationship to consumers. When marketing organizations should ensure that presentations arecomplete, clear, accurate, truthful and understandable. When engaging in contracts terms andconditions should be fair.

1806
1807
1808
1809
1810

Special care should be taken when dealing with vulnerable consumers who are unaware of their rights
and responsibilities or hindered to act on their knowledge. Vulnerable consumers include children andyouth, the aged, the illiterate and people with disabilities, including intellectual impairment. Some
wholly depend on information provided by the organization through advertising and other marketing
practices.

1811

6.7.3.2 Expectations and/or related actions

1812

When communicating with consumers, an organization should

1813
1814

⎯ not engage in any practices that are deceptive, misleading, fraudulent or unfair, including criticalomissions of information;

38

Principles and considerations

Consumer issue 1: Fair marketing, information and contractual practices© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

1815⎯ clearly identify advertising and marketing;

1816
1817

⎯ openly disclose total prices, eventual taxes (such as VAT), terms and conditions of the products
and services as well as any accessories or delivery costs;

1818⎯ substantiate claims or assertions by providing underlying facts and information;

1819⎯ provide complete, accurate and understandable information that is comparable on:1820⎯ hazardous materials and chemicals contained in or released by products;

1821
1822
1823

⎯ all relevant aspects of a product or service taking into account ideally the full life cycle (e.g.
save use, maintenance, storage, disposal and after-sales service, including refund polices,complaints handling and dispute resolution including locations and if appropriate, costs);

1824
1825
1826

⎯ the key quality aspects of products and services using standardized test procedures, forexample colour-fastness, washing performance and durability using when possible average
performance or best practice as benchmarks;

1827
1828
1829
1830

⎯ health and safety aspects of products and services, including conformity to relevant national,
regional or international laws and regulations as well as standards and other specifications
establishing a higher level of protection compared to baseline requirements required by law;
and

1831

⎯ financial and investment products.

1832
1833

⎯ assess the organization’s advertising for compliance with law, internationally recognized
standards and fairness.

1834

In contracts, an organization should:

1835
1836
1837

⎯ not use unfair contract terms, such as the exclusion of liability, the right to unilaterally change
prices and conditions, transfer of risk of insolvency to consumers or unduly long length ofcontracts;

1838
1839
1840

⎯ provide clear and sufficient information about prices, terms, conditions and costs associated withthe transaction and specify the organization’s physical address including phone number whenselling products over distance or in the internet.

1841

6.7.4

1842

6.7.4.1 Description of the issue

1843
1844
1845
1846

Regulatory authorities and standards writing bodies cannot keep up with the rapid pace of globalchange in product design, construction and materials and thereby ensure that appropriate safety
requirements are in place. Globalization has led to the increase of cross- border movement of
products and sourcing of services and this puts strain on regulatory and testing resources.

1847
1848
1849
1850

An organization has the responsibility to ensure that its products and services are safe and do notcarry risk of harm when used or consumed by consumers as directed, indicated or reasonably
foreseeably misused. This implies that an organization should anticipate potential risks of theirproducts and services which are used by consumers by taking action to avoid harm or danger.

1851
1852
1853
1854
1855

In order to minimise risk from usage of its products or services an organization should be guided by
the ethical conduct and precautionary principles. Failing to do so might have dangerous
consequences for individuals and the environment. This would contradict the objectives of asustainable development and also the reputation of the organization might be damaged. Since not all
risks can be foreseen, an organization should also establish a mechanism for product recall.

Consumer issue 2: Protecting consumers’ health and safety© ISO 2007 – All rights reserved

39

WORKING DRAFT 3 Rev 2

1856

6.7.4.2 Expectations and/or related actions

1857
1858
1859

In protecting the health and safety of consumers an organization should focus on the following issues
and pay special attention to vulnerable groups who might not have the capacity to recognize orassess potential dangers:

1860
1861

⎯ provide products and services which, under normal and reasonably foreseeable conditions of use,are safe for the user, his/her property, other persons and the environment;

1862
1863
1864
1865
1866
1867
1868

⎯ assess the adequacy of health and safety laws, regulations, standards and other specifications toensure that all health and safety aspects are adequately addressed. In cases where accidents
are reported involving products or services that conform to regulation, standards or otherspecifications, or when alternative product designs have been developed which can reduce thenumber and/or severity of accidents or when independent product tests show that goods andservices of other providers are better rated, the organization should go beyond these minimum
requirements to achieve the best possible protection level;

1869⎯ minimize risks in the design of products:

1870⎯ identify the likely user group(s) and pay special care to vulnerable groups;

1871
1872

⎯ identify the intended use and assess the reasonably foreseeable misuse of the product,
process or service;

1873
1874
1875
1876

⎯ identify each hazard arising in all the stages and conditions of use of the product, process orservice, including installation, maintenance, repair and destruction/disposal, for example
mechanical (entrapment, choking, suffocation, etc), chemical, thermal, electrical, acoustic,
drowning;

1877
1878

⎯ estimate and evaluate the risk to each identified user/contact group arising from the hazards
identified; and

1879
1880

⎯ reduce the risk. When reducing risks, the order of priority should be: Inherently safe design,protective devices and information for users.

1881
1882

⎯ [avoid the use of products that may be carcinoengic, mutatgenic, toxic for reproduction, or that are
persistent and bio-accumulative. if such products are used, they should be clearly labelled;]

1883
1884

⎯ not introduce or use products or services where a significant proportion of the population has
expressed strong reservations or even opposition to such products or services;

1885
1886
1887

⎯ when new materials and/or production methods are introduced, organizations should perform an[independent third-party] human health risk assessment of products and services before theirintroduction. all relevant documentation should be made publicly available;

1888
1889

⎯ convey vital safety information to consumers, wherever possible using symbols, preferablyinternationally agreed ones, in addition to the textual information;

1890
1891

⎯ instruct consumers in the proper use of products and inform them of the risks involved in intended
or normally foreseen use;

1892
1893
1894

⎯ suppliers, exporters, importers, retailers and other related organizations should adopt measuresthat prevent products from becoming unsafe through improper handling or storage while in their
care.

1895
1896
1897

Even if these recommendations are followed, there might be instances in which a risk was notforeseen. To be prepared for these cases, the organizations should establish a mechanism forproduct recall. That implies that an organizations should:

40© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

1898
1899

⎯ establish a system to trace products through the production and distribution chain to be able torecall products;

1900⎯ operationalize a system for product recall;

1901
1902

⎯ if a product, after having been placed on the market, turns out to present an unforeseen hazard orseries defect, or contains misleading or false information an organization should:

1903
1904
1905

⎯ notify the relevant authorities, the media and through web sites in all countries where theproduct was sold, even if sold by other organizations. in so doing, an organization should
clearly:

1906
1907

⎯ identify the product and when it was produced. use illustrations to raise awareness of the
product and the recall;1908⎯ specify the kind of risk posed by the product and about how to avoid it;1909⎯ explain what consumers should do to return the product; and1910⎯ give information on the type of compensation for consumers.

1911
1912

⎯ depending on the severity of the harm or injury a product can cause, recall all products that are
still in the distribution chain and label products or their packaging;1913⎯ take additional measures to inform vulnerable groups and people living in rural areas; and

1914
1915

⎯ repair, replace, modify or substitute another product for the defective product or refund as soon
as possible.

1916

6.7.5

1917

6.7.5.1 Description of the issue

1918
1919
1920
1921
1922
1923
1924

The principle 8 of the 1998 Earth Summit, Agenda 21 states that to achieve sustainable development
and a higher quality of life for all people, states should reduce and eliminate unsustainable patterns of
production and consumption and promote appropriate demographic policies. Organizations should
contribute their part to sustainable consumption by implementing more sustainable production
processes, by designing environmentally and socially beneficial products and services and by offering
consumer information about both the performance of an organization and its products and services
relating to social responsibility.

1925
1926

Consumers play a pivotal role in fostering a sustainable development by considering social andenvironmental performance of products and services in their purchasing decisions.

1927

6.7.5.2 Expectations and/or related actions

1928
1929

The organization should do the following to offer consumers socially and environmentally beneficial
products and services and prevent the environment and society from being adversely affected:

1930
1931
1932

⎯ offer sustainable products and services that operate as efficiently as possible, considering the fulllife cycle. this should be done by identifying the environmental performance of the most efficient
products or services, and by largely eliminating stand-by losses of energy;

1933
1934

⎯ eliminate and minimize where possible any negative health and environmental impacts ofproducts and services, such as noise and waste;

1935⎯ design products so that they can be easily reused, repaired or recycled;

Consumer issue 3: Sustainable consumption© ISO 2007 – All rights reserved

41

WORKING DRAFT 3 Rev 2

1936
1937

⎯ reduce waste by minimizing packaging material and if appropriate, offer recycling and disposal
services; and

1938
1939

⎯ provide and inform consumers about adequate disposal systems and statement as to second
hand use and final disposition.

1940

To enable consumers to consume in a sustainable manner an organization should:

1941
1942
1943

⎯ provide consumers with information about the environmental and social conditions under which
the products or services were produced or delivered. the information should take into account thevalue chain and also include information on resource efficiency where relevant;

1944
1945
1946
1947
1948

⎯ provide consumers with information about the sustainability of products and services. this should
include information on the performance, country of origin, energy efficiency (where applicable),
contents or ingredients (including where appropriate, reference regarding the use of GMOs),
impact on health, side effects, safe use, maintenance, storage and disposal of these products
and their packaging. This should be based on average performance or best practice; and

1949
1950

⎯ make use of eco-label schemes and/or other benchmarks to communicate the environmental andsocial qualities of products and services.4)

1951
1952

To give consumer broadest access to products and services, organizations should employ theprinciples of universal design. Organizations should, for example:

1953
1954
1955

⎯ make efforts so that information about products and services is accessible to people withdisabilities, e.g. by providing the information for people without vision in other forms than visualsuch as tactile warnings;

1956
1957

⎯ create websites which are in compliance with web accessibility guidelines of the World Wide Web
Consortium (W3C);

1958
1959

⎯ display the information on products and services such as texts in leaflets or price tags in shops ina manner so that people with reduced vision do not encounter difficulties reading it; and

1960
1961

⎯ provide information on the accessibility (usability for elderly and disabled persons) of products andservices using national, regional or international standards and other specifications.

1962

6.7.6

1963

6.7.6.1 Description of the issue

1964
1965
1966
1967

Even the best organization cannot guarantee that its products and services perform as intended andthat consumers will know how to use them. It is therefore important that organizations establish
channels for communication to ensure that consumers are treated fairly even after products andservices are bought or provided.

1968

6.7.6.2 Expectations and/or related actions

1969

An organization should:

1970
1971

⎯ engage in precautionary measures to prevent complaints5) by offering consumers the option to
return products within a specific time period;

Consumer issue 4: Consumer service, support, and dispute resolution4) For guidance see: ISO 14021, 14024 and 14025.

42© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

1972
1973
1974
1975

⎯ offer guarantees for a certain period of time exceeding any warranty periods guaranteed by law,providing free repair or exchange of faulty products or remedy of non-satisfactory services,[providing all transportation and packaging costs and making replaceable parts and consumables
available during the life of the product];

1976
1977
1978

⎯ clearly communicate to consumers how they can access after-supply services and support as well
as dispute resolution and redress mechanisms6) , for example by providing contact information ona product label;

1979
1980

⎯ offer adequate and efficient support systems, for example hotlines with minimal waiting times andcompetent advice;

1981
1982

⎯ provide mechanisms for the consumer to return and to be refunded for products acquired on
distant-selling purchases;

1983
1984

⎯ regularly evaluate consumer satisfaction or consumer’s emotional experiences concerning
products and services, support, maintenance and repair systems using standardized methods;

1985
1986

⎯ offer maintenance and repair at a reasonable price and make transparent the expected availabilityof spare parts for products;

1987
1988
1989

⎯ make use of alternative dispute resolution mechanisms and conflict resolution and redress
procedures that are based on national or international standards and that do not impose a fee or
charge for accessing or using the process7) ;

1990
1991
1992

⎯ provide appropriate remedies to customers, for example compensation within a specified period oftime, which can be given directly from the organization to consumers or through their agentsworld-wide; and

1993
1994

⎯ not require consumers to waive their rights to seek legal recourse when they use dispute
resolution mechanisms.

1995

6.7.7

1996

6.7.7.1 Description of the issue

1997
1998
1999

Personal data is widely collected and processed by public and private entities and has the potential ofbeing misused. An organization should do its part to ensure that the privacy of consumers, especiallypersonally identifiable information, is respected.

2000

6.7.7.2 Expectations and/or related actions

2001
2002

To prevent personal data collection and processing from impairing privacy, an organization should be
guided by the following principles and take the recommended actions:

2003
2004
2005
2006

⎯ sparsity: an organization should limit the collection of personal data, and any such data should beobtained by lawful and fair means. when not required by law data collection should be either
essential for the provision of products or services or provided voluntarily by the consumer. an
example of essential data is the address to which a product should be delivered;

Consumer issue 5: Consumer data protection and privacy

5) Fair trading codes of conduct can promise standards of quality of products and/or service delivery.
guidance see: Quality Management: Customer Satisfaction--Guidelines for Codes of Conduct (ISO 10001)

For6) For guidance see: Quality Management: Customer Satisfaction--Guidelines for Complaints Handling (ISO
10002) and Quality Management: Customer Satisfaction–Guidelines for External Customer Dispute Resolution(ISO 10003)
7) Op cit

© ISO 2007 – All rights reserved

43

WORKING DRAFT 3 Rev 2

2007
2008

⎯ purpose specification: the purpose for which personal data are collected should be specified by
the organization not later than at the time of data collection;

2009
2010
2011
2012

⎯ use limitation: personal data should not be disclosed, made available or otherwise used for
purposes other than those specified except: (a) with the informed and voluntary consent of thedata subject which means that the consumer needs to be informed about how data will be used
and the consent needs to be given freely; or (b) by the authority of law;

2013
2014
2015

⎯ security safeguards: organizations should protect personal data by reasonable security
safeguards against such risks as loss or unauthorized access, destruction, use, modification or
disclosure of data;

2016
2017
2018
2019

⎯ openness: there should be a general policy of openness about developments, practices andpolicies with respect to personal data. Means should be readily available of establishing theexistence and nature of personal data, and the main purposes of their use, as well as the identity
and usual location of the data controller;

2020
2021
2022
2023

⎯ individual participation: an individual should have the right to obtain from a data controller
confirmation of whether the data controller has data relating to him or her and to challenge data
relating to him or her. if the challenge is successful, the data should be erased, rectified,completed or amended;

2024
2025

⎯ accountability: a data controller should be accountable for complying with measures that giveeffect to the principles stated above; and

2026
2027

⎯ ethical conduct: Personal data should not be misused for marketing and spamming unless theconsumer has consented to this voluntarily.

2028

6.7.8

2029

6.7.8.1 Description of the issue

2030
2031
2032
2033
2034

[Low-income] consumers [, especially in developing countries,] often do not have access to essential
products and services such as water, basic food, healthcare, housing, energy, education,
telecommunication and financial services impairing on their human rights. Governments should makeprovision for all people, especially those with low-incomes or those in rural or remote areas, to haveaccess to these essential products and services.

2035

6.7.8.2 Expectations and/or related actions

2036
2037

⎯ governments should develop a suitable institutional framework so that all consumers have accessto essential products and services at affordable prices;

2038
2039
2040

⎯ organizations that provide essential products and services should offer everyone, regardless offinancial capabilities and location, adequate access to these products and services at affordable
prices, even in circumstances in which they are not legally required to do so;

2041
2042

⎯ public and private organizations that provide essential products and services should operate in atransparent manner, providing information related to the setting of prices, or charges covered.

2043

6.7.9

2044

6.7.9.1 Description of the issue

2045
2046

Consumers are vital actors in the life cycle of products and services. To enable consumers to be wellinformed, conscious of their rights and responsibilities and consume responsibly, they should be

44Consumer issue 6: Access to essential products and services

Consumer issue 7: Education and awareness© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

2047
2048

educated. Special attention should be given to the needs of disadvantaged consumers both in ruraland urban areas, including low-income consumers and those with low or non-existent literacy levels.

2049
2050
2051
2052

The aim of consumer education should not only be to transfer knowledge, but also to provide practicein acting on this knowledge. Thus, in addition to content, educational projects should teach skills forassessing products and services and for making comparisons. They should also raise awarenessabout the impact of consumption choices on others, including the environment.

2053

6.7.9.2 Expectations and/or related actions

2054

In educating consumers an organization should specifically focus on:

2055⎯ health and safety;

2056
2057

⎯ information on appropriate regulations, how to obtain redress and agencies and organizations for
consumer protection;

2058⎯ product hazards;

2059⎯ product labelling;

2060
2061

⎯ information on weights and measures, prices, quality, credit conditions and availability of basic
necessities;2062⎯ financial and investment products;

2063⎯ environmental protection;2064⎯ efficient use of materials, energy and water;

2065⎯ sustainable consumption; and2066⎯ disposal of packages and products.

2067

6.8

2068

6.8.1

2069
2070
2071
2072

Social development, together with economic development and environmental protection, form thebasis for a sustainable society. Although the primary responsibility for social and economic
development belongs to governments, all organizations have the potential to contribute to social andeconomic development.

2073
2074

This influence is generally most significant in an organization's local community but may also reachout to all communities within its sphere of influence.

2075
2076
2077
2078
2079

Community involvement is a process by which an organization and its community stakeholders get
acquainted, learn to respect their different roles, visions and interests and build trust. The result of thisprocess is co-operation for social and economic development, with justice and equity as its coreelements. An organization may contribute through specific programs in support of community andsociety issues or by aligning its activities with the creation of a positive contribution..

2080
2081
2082
2083

Economic development is the process by which economic activities increase and become diversified
in order to better satisfy needs of the society. Achieving higher levels of income and wealth should beaccompanied by a balanced distribution of the outputs of the economic development process in order
to benefit society as a whole.

Development of the community and society
Rationale© ISO 2007 – All rights reserved

45

WORKING DRAFT 3 Rev 2

2084
2085

Social development refers to those conditions that constitute a decent standard of living, such as
health, education and housing and the overall wellbeing of society.

2086
2087

Social and economic development are interdependent and an organization's influence andcontribution can be greatly enhanced by community involvement processes.
Core Issue: Contribution to Developmentof the Community and Society

Organization
Community
Involvement

Economic
Development

SocialDevelopment

2088
2089
2090
2091

An organization that is aware of its influence and contributes to development of the community andsociety will create better relations with its stakeholders, an enhanced reputation, and more efficient
risk and opportunity management.

2092

6.8.2

2093
2094
2095

International instruments such as the Millennium Declaration and the Copenhagen Declaration
express basic principles concerning contribution to the community and society. These invite allorganizations to contribute to the goals and compromises that nations have assumed.

2096

For guidance on social development principles see Clause 5 Principles of social responsibility.

2097
2098

The following are considerations that an organization should take into account when addressing social
development:

2099
2100

⎯ promotion of fair treatment: organizations should promote fair treatment with respect to criteriasuch as race, ethnic origin, gender, sexual orientation, religion, disability, age and disadvantage;

2101
2102

⎯ empowerment: organizations should take actions that empower people to maximize their own
capabilities, resources and opportunities;

2103
2104
2105
2106
2107

⎯ work in partnership: combining capabilities in a partnership, such as the exchange of experience,resources and efforts among organizations, makes the combined economic and social
development actions more effective than any individual action. partnerships can include manydifferent types of organizations and can operate at international, national, regional or local level;
and

2108

⎯ promotion of income and wealth generation and their fair distribution.

2109

6.8.3

2110

6.8.3.1 Description of the issue

2111
2112

To be successful in achieving its objectives, an organization needs relationships with all its
stakeholders that are based on respect and trust. Building relationships within a community takes time.

46

Principles and considerations

Development of the community and society issue 1: Community involvement© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

2113
2114
2115

Recognizing stakeholder expectations and promoting the right of stakeholders to be consulted and toparticipate in decision making will help create positive relationships and will help align theorganization's objectives with the needs of the community.

2116
2117

To address community involvement issues, organizations should consider consultation, dialogue andnegotiation, as well as community empowerment and social investment in the community.

2118
2119
2120
2121

Consultation, dialogue and negotiation offer valuable opportunities to improve the relationshipbetween an organization and the communities in which it operates. Understanding the characteristics
and composition of communities affected by the organization is central to ascertaining theorganization's impacts and designing appropriate measures to address these impacts.

2122
2123
2124

Two of the major challenges of community involvement are to secure fair and equitable representation
for community members and be confident that they have the skills to negotiate and to express theirinterests.

2125
2126
2127
2128

By understanding its changing impacts on society an organization will be able to adapt its activities tosociety's best interests as well as its own. An organization that considers its present and past impacts
on, and experience with the community, will be better equipped to address community involvement
issues.

2129
2130

With respect to social investment, the aim should be to align the organization's contribution with theneeds of the communities in which the organization invests.

2131

6.8.3.2 Expectations and/ or related actions

2132

To contribute to community and society through involvement in the community an organization should:

2133
2134
2135

Note to IDTF: LTF recommended integrating Impacts on the community from WD3 into clause 7.3.
The drafting team believes that Impacts on the community belongs under section 6.8.3.2 as appears
in the next three bullets and Box 17.

2136
2137

⎯ identify and responsibly manage the key social, environmental and economic impacts of its past,present and planned operations on the community;

2138
2139

⎯ gather information on the community to determine the main impacts and the main development
issues in the local community; and

2140
2141

⎯ compensate fairly those affected by unavoidable negative impacts. The affected community
should be involved in the determination of appropriate compensation.

2142

Box 17 [Example of managing environmental impacts on the community]

2143
2144
2145

A company analyses its impact on a river located in a community and develops technology to treat thewater it discharges into the river, so that the wastewater is cleaner than before it was extracted. The
local community takes advantage of this new situation and uses the river for recreation purposes.

2146
2147

⎯ give the community access to relevant information and undertake meaningful communication (seealso clause 5.2.4 for the accountability principle;

2148
2149
2150
2151

⎯ when engaging with community stakeholders, the organization should include previously ignored
stakeholders as well as familiar stakeholders on new topics and in new ways. It is important to
identify not only dominant local groups, but also vulnerable and marginalized groups, for example
indigenous people or religious minorities;2152

Box 18 Examples of consultation and dialogue

2153

Governments involve the community in the development of city planning.

© ISO 2007 – All rights reserved

47

WORKING DRAFT 3 Rev 2

2154
2155

NGOs involve the community in the planning, implementation, monitoring and evaluation of theircommunity-based programmes.

2156
2157
2158

During the construction period of a new project, a company, together with the local government andan environmental NGO implement a community forum. The goals are to listen to the stakeholders'concerns and expectations and to manage the project's impacts on the community.

2159
2160
2161
2162
2163

⎯ Build and strengthen capacity in the community to negotiate and express their interests, byidentifying and assessing community stakeholder needs in terms of both resources, for example
staff, money and time, and in terms of competencies, for example expertise and experience. For
a community to become an effective partner in the process of involvement it should be
empowered to do so.

2164
2165

⎯ Negotiate with community stakeholders in good faith, that is, with an open mind, a willingness toengage in the process and a genuine desire to reach agreement.

2166
2167

Box 19 Example of strengthening capacity in the community to negotiate and to express theirinterests

2168
2169
2170
2171
2172
2173
2174

An organization with significant environmental impacts in the neighboring community, that complies
with local environmental laws, creates a Community Environmental Committee to engage affectedparties in its decision making process and to address these impacts. Technical support is provided by
the local government’s environment department and local health service. By partnering with an NGO,
the organization develops an environmental training program for community representatives. In every
session, the organization gives material information and makes performance improvement
commitments. These are monitored by the community and the local authorities.

2175
2176
2177

⎯ Make social investments in the community that are related to its impact on society and theenvironment. Its investments in the community should be in proportion to the risk and impacts theorganization is likely to create for the community;

2178⎯ Orient, where appropriate, social investment towards capacity building in the community;

2179
2180
2181
2182

⎯ Recognize that an organization’s social investment does not preclude other social actions andphilanthropy, for example grants, volunteering and donations. These however, should be alignedwith the organization’s overall social investment aims. They should focus on giving resources tothe community through programs or projects for long-term development;

2183
2184
2185

⎯ Promote sustainable social investment projects, by involving the community in their design anddevelopment. Community involvement will help projects to survive and prosper when theorganization is no longer involved;

2186
2187
2188

⎯ Take into account the promotion of economic, social and human development in planning social
investments. All actions should broaden the opportunities for citizens, for example increasing
local procurements and outsourcing to support local business development;

2189
2190
2191

⎯ Within the context of social responsibility, take into account the value of aligning organizational
contributions to the community with local and national policy priorities. This will increase theprobability of a successful and sustainable social investment;

2192
2193

⎯ Avoid actions that perpetuate a community’s dependence on the organization’s philanthropic
activities;

2194⎯ Take special care concerning involvement in poor host communities; and

2195
2196

⎯ Assess existing community-related initiatives, provide feedback on their success and suitability
and identify where improvements might be made.

48© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

2197

Box 20 [Examples of social investment in communities]

2198
2199
2200

⎯ A company seeks to increase procurement in a local community. It builds local capacity byengaging with local people to supply services such as gardening, laundry service, vehicle
maintenance and recycling.

2201
2202
2203

⎯ A timber company exports certified products. In partnership with an NGO, it helps small producers
to obtain the certification by providing technical assistance and training as well as financial
resources. This action contributes to the integration of these small producers into its supply chain.

2204
2205

⎯ A Government asks its procurement specialist that historically underutilized businesses be
included in all bids.

2206
2207

⎯ A corporation promotes active supplier diversity initiatives and program including technology
support and working capital.

2208
2209
2210

Note: LTF recommended integrating the following Consultation, dialogue and negotiation up to andincluding Box 18 into clause 7.3. The drafting team agreed to move the following. Final agreement not
yet received from TG-6.

2211
2212

⎯ [Give stakeholders the right to be heard and accept the obligation to be accountable to thesestakeholders] Recommend to move to section 7.3.

2213
2214

⎯ [In time, strategic partnerships may develop between an organization and the community and/or
other stakeholders, such as government or NGOs]. Recommend to move to section 7.3

2215
2216

6.8.4
Development of the community and society issue 2: Contribution to economic
development2217

6.8.4.1 Description of the issue

2218
2219
2220
2221

The process of economic development is fundamental for the increase of incomes with broadconsequences in the society. Access to goods and services provided by higher incomes tend to
improve life expectancy, allow the achievement of higher levels of education, to a better health andcontribute to human rights protection.

2222
2223
2224
2225
2226
2227

The economic development of a society depends on the public policies regarding governance, the ruleof law, regulation, economic policies, property rights, etc. However all organizations and theiroperations have an effect on the whole economy and its development at an international, national or
local level. Often their main impacts, both positive and negative, are at the local level. Economic
development not only helps to overcome social problems but also may strengthen the organizations
involved.

2228
2229
2230

Employment is an internationally recognized goal regarding economic development. By creating
employment, organizations can make an important contribution to fighting poverty and promoting
development.

2231
2232
2233
2234
2235

Income from taxes provides the means for authorities to manage and develop infrastructure, forexample transportation, and public services, such as education. Governments play an important partwhen establishing and managing fair tax systems and in the effective use of revenues. Civil society
organizations can contribute to the functioning of a tax system and to the efficient use of resources by
the scrutiny of these activities of government.

2236
2237
2238

There is a huge potential in innovation, technology and science for an organization to develop goods
and services that can contribute to sustainable development. To overcome under-development and its
associated problems, countries need, amongst other things, access to modern technology.

© ISO 2007 – All rights reserved

49

WORKING DRAFT 3 Rev 2

2239
2240
2241
2242

Economic development depends largely on investments, on the efficient use of resources and on
productivity. Responsible investment is a means by which investors may give preference to activities
beneficial to society, which can be viewed as a contribution to the present and future welfare ofsociety.

2243

6.8.4.2 Expectations and/ or related actions

2244

An organization should:

2245
2246

⎯ Consider the impact of its investment decisions on employment creation, and where viable, direct
investments to areas with high levels of poverty;

2247
2248

⎯ Consider the impact of technology choice on employment, and where viable, select technologies
that maximise employment opportunities.

2249
2250

⎯ Constantly improve its productivity and/or efficiency in order to maximize its value added to theeconomy

2251
2252
2253

⎯ Consider engaging in partnership with local organizations, where mutually beneficial, for example
universities or research laboratories and where appropriate, perform its scientific andtechnological development in the local community and employ local people in this work;

2254
2255
2256

⎯ Where feasible, adopt practices that allow technology transfer and diffusion. Where applicable theorganization should set reasonable terms and conditions for licenses or technology transfer so as
to contribute to long term local development

2257
2258

⎯ Consider the impact of outsourcing decisions on employment creation, both within theorganization making the decision and within external organizations affected by such decisions.

2259
2260

⎯ Use resources efficiently including seeking to make multiple uses of natural resources andendeavouring to use resources in a way that helps to alleviate poverty;

2261
2262

⎯ [Uphold and promote respect for property rights] (Note to IDTF: This may be addressed in Fair
operating practices)

2263
2264
2265

⎯ Obtain prior informed consent of the local community for the use of local natural resources andrespect the traditional use of natural resources by local populations, in particular indigenous
people;2266
2267⎯ Give preference to local suppliers of goods and services and, where possible, contribute to local
supplier development;

2268
2269
2270

⎯ Fulfil its tax responsibilities and provide the authorities with the necessary information to correctly
determine its taxes. An organization should refrain from seeking or accepting tax exemptions notcontemplated in the statutory or regulatory framework;

2271
2272

⎯ [Adapt its transfer pricing practices to the arm’s length principle.] (Note to IDTF: Drafting Team
recommends addressing this clause in Fair operating practices, final agreement not yet received)

2273
2274
2275
2276

⎯ [Refrain from entering into agreements with host country fiscal authorities when the purpose of theagreement is to suppress information that could be used to hold these authorities accountable;](Note to IDTF: Drafting Team recommends addressing this clause in Fair operating practices,
final agreement not yet received)

2277
2278

⎯ Consider the environmental, social and corporate governance aspects and the social
responsibility of the organizations in which they invest or seek to invest

50© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

2279
2280

⎯ Make use of shareholder rights to improve the social performance of organizations in which they
have invested

2281
2282

⎯ Consider possible positive impacts on host communities in decision making concerninginvestments2283

Box 14 Examples of contribution to economic development

2284
2285

A large pulp and paper company that owns a forest plantation sells to small local businesses part ofits forest stocks.

2286

A state-owned company consults the local community before building a dam.

2287
2288

A car producer gives technical and managerial training to small- and medium-sized enterprises in its
supply chain.

2289
2290

A large investment bank establishes a fund that invests only in organizations that fulfil criteria basedon the “triple bottom line”, that is economic, social and environmental factors.

2291
2292
2293

6.8.5
Development of the community and society issue 3: Contribution to social
development2294

6.8.5.1 Description of the issue

2295
2296
2297
2298

Nowadays, an equitable social development is far from being reached. The gap between rich andpoor has significantly increased and social exclusion is an oppressing reality. Social problems aremajor obstacles that affect negatively all actors in society and need to be faced in order to make theright to development a reality for every one.

2299
2300
2301
2302

Organizations can have positive and negative impacts on social development through all theiroperations, including those in their value chain. An organization that aligns its activities with thecreation of a positive contribution to social development, within its sphere of influence, will create
better relations with its stakeholders, an enhanced reputation, and more efficient risk management.

2303
2304
2305
2306
2307
2308

To contribute to social development, organizations should promote awareness among citizens of theirpotential contribution to social development. Organizations should also address issues such as thepromotion of good health, the promotion of education and the reduction of poverty and hunger, which
are central to social development. Because culture can have such a positive impact on social
cohesion, the promotion of culture and the preservation of cultural heritage is also part of social
development.

2309
2310
2311

The United Nations Millennium Development Goals call for the active engagement of all actors insociety in order to achieve an equitable social development. Every organization should contribute tosocial development through concrete actions in its own fields of activities.

2312

6.8.5.2 Expectations and/ or related actions

2313

An organization should endeavour to:

2314
2315

⎯ Contribute to raising of awareness by communicating to citizens the importance of their actions forsocial development and the rights and duties of citizenship;2316⎯ Encourage and assist citizens with their voluntary activities regarding social responsibility;

2317
2318

⎯ Support capacity building that will enable communities and citizens to participate in the formulationand implementation of public policies and expenditures;© ISO 2007 – All rights reserved

51

WORKING DRAFT 3 Rev 2

2319
2320
2321

⎯ Promote good health by, for example, providing access to medicines and vaccination and byencouraging healthy lifestyles, such as the practice of exercise, good eating habits and avoidanceof consumption of unhealthy substances;

2322
2323

⎯ Raise awareness about major diseases and their prevention, such as HIV/AIDS, cancer, heartdiseases, malaria and tuberculosis;

2324
2325

⎯ Support the access to essential health care services and to clean water and appropriate sanitation
as means to prevent illness;

2326
2327
2328

⎯ Promote cultural activities to its stakeholders, respect and value the local culture and cultural
traditions. Actions to support cultural activities that strengthen the identity of minorities are
specially important as a means of combating discrimination;

2329
2330

⎯ Help conserve and protect cultural heritage, especially where its operations may have an impact
on it;

2331
2332⎯ Promote and/or support education at all levels and engage in actions to improve the quality ofeducation, promote local knowledge and to eradicate illiteracy;

2333
2334

⎯ Encourage the enrolment of the children in formal education, and contribute to the elimination of
barriers to children obtaining an education, such as child labour;

2335
2336
2337

⎯ Contribute to programs that provide access to food and other basic necessities for vulnerable
groups of low income, taking into account the importance of increasing their capabilities,
resources and opportunities. Special attention should be given to child nutrition;

2338
2339

⎯ Support social entrepreneurship ventures and the development of low cost social technologies
that are easily replicable and have a high social impact on poverty and hunger eradication.

2340

Box 12 Examples of actions

2341
2342

A large company installs classrooms at its factories for its employees to complete primary andsecondary schooling.

2343
2344

A governmental agency gives financial aid to poor families to help them keep their children at school
as a means of promoting education and combating child labour.

2345

7

Guidance for an organization on implementing social responsibility

2346

7.1

General

2347
2348
2349
2350
2351

This clause provides practical guidance on developing, integrating and implementing practices ofsocial responsibility. It identifies actions that organizations of any type or size and location may take.
The actions described here need not be applied in a step-by-step approach, but all main elements
should be considered. Some organizations may find it more appropriate to undertake the elements ina different order or to repeat one or several of them.

2352
2353
2354
2355
2356

Comprehensively addressing social responsibility is an ongoing activity that takes time. An
organization implementing social responsibility will often address what its activities, goods andservices are. Therefore it will look at the SR principles lined out in clause 5 and the SR core issues ofclause 6 and evaluate its own policy, strategy and operations – also along its supply chain –accordingly. Then it will decide what it needs to do following the guidance given in this clause.

2357
2358
2359

Social responsibility also involves considering an organization’s impact on its stakeholders. An
organization should identify, prioritize and accommodate the activities it undertakes to become more
and more socially responsible according to its profile, context and feedback from stakeholders. The

52© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

2360
2361
2362

context in which an organization operates has an impact on its vision, policy and strategy, as well as
its relationship with stakeholders and its daily practices. To make progress and allow for accountability,
an organization should review its activities and progress and communicate about them.

2363
2364

All these activities are interdependent. This standard is intended to be compatible with and should be
integrated into an organization’s existing models, strategies and practices.

2365

7.2

2366

7.2.1

2367
2368
2369
2370
2371
2372
2373

As a preliminary step in implementing social responsibility, an organization should work with its
stakeholders to define the scope of social responsibility for action. The scope includes the who(people and entities), what (social responsibility impacts and issues), where (locations) and, for
specific applications, when (the time frames) to be covered. After collecting and evaluating its social
responsibility profile information and understanding the social responsibility context in which it
operates, the organization should identify the broadest “general scope” of social responsibility within
which it might take action.

2374
2375
2376
2377
2378
2379
2380
2381

Next, more specific and typically narrower scopes (“applied scopes”) should be set defining thecoverage for particular tools and purposes of the organization related to social responsibility. These
tools and purposes may include, for example, the organization’s vision statement (what it aspires tobe), mission statement (it’s role and purpose), strategies and objectives (Clause 7.4); targets (Clause7.5); and public reports (Clause 7.6), as well as other tools that help it integrate social responsibility
into its activities, products and services. Applied scopes may start as narrow and be broadened overtime and may vary from purpose to purpose. Small organizations may find it appropriate to maintain anarrower applied scope for many purposes to accommodate resource limitations.

2382
2383
2384
2385
2386

This process of examining the profile and context and setting the general and applied scopes forsocial responsibility should be repeated from time to time to account for changing circumstances andthe availability of new information. In implementing this process, organizations may find it useful to joinwith their peers in developing model sets of issues, impacts and scopes that could be applied to theirown type of operations.

2387

7.2.2

2388
2389
2390
2391
2392
2393

In order to describe its social responsibility profile, the organization should collect and evaluate
specific information. The aim should be to focus on information that will likely prove useful in
identifying the entities, issues and locations to be placed within the general scope and various applied
scopes. Organizations just starting down the path to social responsibility may find that some of thisinformation is not available. In this case, it should compile what is available and refine the profile later
during subsequent scope-setting exercises. Profile information may include the following:

2394⎯ The vision, mission and purpose of the organization and its major operating units;

2395
2396
2397
2398

⎯ Key locations and geographic reach, organizational structure (e.g., non-profit corporation,
partnership) and governance structure of operations (e.g., oversight board with chief operating
office and audit committee); major customers and suppliers; major competitors; products andservices; workforce make-up; annual revenue and expenses; and other quantitative information;

2399⎯ The stakeholders with whom the organization should engage as outlined in Clause 7.3;

2400
2401

⎯ The important social responsibility codes and instruments to which the organization voluntarily
subscribes, and any general policies of the organization about social responsibility;

2402
2403

⎯ The social responsibility requirements for suppliers issued by the organization’s key customers,
and those imposed on the organization by parties that provide it funding;Defining the scope of social responsibility for the organization
Key considerations

Describing an organization’s profile and social responsibility context© ISO 2007 – All rights reserved

53

WORKING DRAFT 3 Rev 2

2404
2405
2406
2407
2408
2409
2410

⎯ Performance information concerning social responsibility produced from monitoring andassessment processes (see Clause 7.7). This would include, for example, the degree to which anorganization’s activities and practices meet internal and external requirements. For this purpose,it may be helpful to review litigation records, audit results, regulatory enforcement records,
performance reports, comments from stakeholders or other documents and data. It may also be
useful to examine the organization’s social responsibility objectives and targets, and its recent
performance toward achieving them;

2411
2412

⎯ Recent and anticipated major changes in strategies, policies, products, services, and major
activities;

2413⎯ Current and likely future major trends in the field of work or sector;

2414
2415

⎯ Major strengths, competencies, and weaknesses of the organization, including those related tohuman and other resources; and

2416
2417
2418

⎯ Recent noteworthy media coverage of the social responsibility performance and activities of theorganization, the major entities within its sphere of influence and its major competitors, and thelatest public social responsibility reports, if any, issued by them.

2419
2420
2421
2422
2423

To understand the social responsibility context in which it operates, the organization should identify
the major social, cultural and environmental trends underway that may be relevant to it and to thoseentities within its sphere of influence. It should also consider the context presented in Clause 4, theprinciples in Clause 5, and other important, relevant expectations of behaviour, legal standards andinstruments related to social responsibility.

2424

7.2.3

2425
2426
2427
2428

After defining its profile, understanding the social responsibility context in which it operates andconsidering the opinions of its stakeholders, the organization can use that information to identify its
general scope for social responsibility. This involves answering the following three questions to
identify the maximum range in coverage that the organization should consider:

2429

1)

2430
2431
2432
2433
2434
2435
2436
2437
2438
2439

Defining the general and applied scopes

Who? Who are the entities and people that might be covered within the scope?
This will include the organization and those entities within its sphere of influence. An entity
may be considered within the organization’s sphere of influence if the entity’s actions or
policies are controlled by the organization or subject to its reasonable influence. This may
include various entities in the value chain that are upstream of the organization (such as the
supply chain and contractors) and downstream (such as distribution and customers). It may
also include entities parallel to the organization (such as trade and sector associations), as
well as others within its stakeholder network (see Clause 7.3). Within the supply chain,degrees of control may be related to the size, complexity and types of organizations in the
chain, as well as the organization’s competitive situation — that is, the strength of theorganization compared to similar organizations - and the number of entities within the chain.

2440

2)

What? What social responsibility issues and impacts might be covered?

2441
2442
2443
2444
2445

The organization should work with its stakeholders (see Clause 7.3) to identify the materialsocial responsibility issues associated directly with its own operations, activities, products
and services as well as those associated with the entities within its sphere of influence. In
developing this list of material issues, the organization should start by examining thosementioned in Clause 6 but may also consider others. See help box.

2446
2447
2448
2449
2450

An issue is material if its actual or potential impact is significant or would substantiallyinfluence the assessments and decisions of the organization or its stakeholders. Impacts
include those that affect the organization’s own operations, activities, products or services, or
those of the entities within its sphere of influence. They also include the impacts generated
by the organization and such entities. Impacts may be determined using a range of54© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

2451
2452

methodologies, including those based on measurement, calculation, or reasonableestimation or on the judgement of experts of the organization and its stakeholders.

2453
2454
2455
2456
2457

When evaluating issues to determine if they have actual or potential significant impacts, theorganization may find it useful to focus on the profile and context information and ask
whether the issues and impacts are being addressed by peer organizations, covered
extensively in the media, raised in government or other stakeholder complaints or otherwise
communicated to the organization, or important to the success of the organization.

2458
2459
2460

3)

Where? What locations of operations and activities of the organization and other covered
entities might be addressed?
Much of this information can be drawn from the profile.

2461
2462

This process may start either with the identification of issues and impacts or with the identification ofentities and locations, with the one often leading to the other.

2463
2464
2465
2466
2467

Once the general scope is defined in terms of the who (entities and people), what (impacts andissues) and where (locations), the organization can later consider how to narrow this scope to develop“applied scopes” for particular purposes or tools related to social responsibility. The applied scopes
will identify the who, what, where and when---that is, those entities and people, impacts and issues,and locations, as well as time periods to be covered.

2468
2469
2470
2471
2472
2473
2474
2475
2476

When setting the applied scope for a particular purpose or tool, the organization may find it useful toconsider the significance and extent of the social responsibility impacts and stakeholder views that are
relevant to the purpose; the resources available; importance to the organization’s success incontrolling various threats and realizing opportunities related to social responsibility; consistency withthe organization’s culture; public visibility or pressure to act; responsiveness to important social
responsibility trends; and ease of implementation. When deciding which material issues to include
within an applied scope, special consideration should be given to those issues of greatest potential
impact or stakeholder concern, even if the issue is present at entities with which the organization has
only limited influence.

2477© ISO 2007 – All rights reserved

55

WORKING DRAFT 3 Rev 2

Box __ General and Applied Scopes

General Scope(broadest range)-Who (entities)?
-What (issues/impacts)?
-Where (locations)?

Applied Scope(for a particular purpose*)-Who (entities)?
-What (issues/impacts)?
-Where (locations)?
-When (time period)?

*Examples of purposes:-Establishing mission, vision (Clause 7.4.2)-Goal-setting: objectives (Clause 7.4.3)
targets (Clause 7.5.4)-Reporting (Clause 7.6)
-Monitoring (Clause 7.7.2)

2478
HELP Box __ Examples of Possible Material Social Responsibility Issues for Various
Types of Organizations

56

SocialResponsibility
Issue

Example Organization
Large FoodProcessing
Company

Small Auto
Repair ShopNGO

Labour Union

Organizational
Governance

Chief executive
compensation

Compliance withtax laws

Compliance withbylawsconcerning
election of
officers

Fair member
recruiting
practices

Human Rights

Child labor on
farms

Nondiscriminationin hiring

Promotion ofhuman rights ascore purpose

Diversity ofleadership

LabourPractices

Employeehealth & safety

Fair wages

Excessive work
hours

Employeedevelopment andbenefits

The
Environment

Water
conservation

Solvent disposal

Greenhousegases from travel

Paper recycling

Fair Operating

ComplianceNon-predatory

Responsible

Anti-corruption;© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

HELP Box __ Examples of Possible Material Social Responsibility Issues for Various
Types of Organizations
SocialResponsibility
Issue

Example Organization
Large FoodProcessing
Company

Small Auto
Repair ShopNGO

Labour Union

Practiceswith politicalfunding limits

pricing

fundingsolicitation
practicesfair political
campaign
practices

ConsumerIssuesFood safety,
nutrition;
responsible
advertising

Quality of auto
repairs; customer
dispute resolution
procedures

Promotion of
consumer rights
as core purpose

Protecting theprivacy of data on
potential
members

Community
volunteerism

Community
education on
citizen rights

Community
impacts fromunion
negotiations on
outsourcing

?

?

?

Contributions
to Community
and Society

Other Social
Responsibility
Issues [Editor’snote: Delete
this row if noother issues
can beidentified]

Charitable
donations
?

2479
2480

7.3

2481

7.3.1

2482
2483
2484
2485
2486

All organizations already undertake some form of stakeholder engagement by communicating withindividuals or groups such as customers, employees, the government or communities. Stakeholder
dialogue and engagement do not necessarily need an organization to develop a new communication
system, but can entail building on existing experiences, approaches and results. Engagement may
also be requested by stakeholders themselves and is not always initiated by the organization.

2487

Stakeholder engagement consists of three main components:

2488⎯ Identification of stakeholders;2489⎯ Prioritization of stakeholders and their interests; and2490⎯ The engagement process.

2491
2492
2493

An organization should engage with stakeholders on its overall actions related to social responsibilityor on a specific issue or project accordingly to the prioritization it makes. The aims of the engagement
should be clear from the outset to manage the expectations of those involved in the process.

Working with stakeholders
Key considerations© ISO 2007 – All rights reserved

57

WORKING DRAFT 3 Rev 2

2494

7.3.2

2495
2496
2497
2498
2499
2500

An organization should strive to identify all of the stakeholders, both internal and external, that haveinterests in its activities and effects at the organizational and/or project/issue level. The organization’s
existing relationships can be used as a starting point for the identification of stakeholders, but
consideration should also be given to stakeholders with whom an organization does not yet haverelationships. To identify stakeholders, the organization can ask itself a number of questions, forexample:2501⎯ Who has interests that might be positively or negatively affected by us or our projects?

2502⎯ Who has been involved in similar matters in the same region in the past?

2503⎯ Who has said they would like to be involved?

2504⎯ Who has expertise that could be helpful in improving our approach to social responsibility?

2505⎯ Who would be dissatisfied or disadvantaged if they were excluded from the engagement?

2506
2507

⎯ Who would be particularly concerned by the sustainability, positively or negatively, of theorganization’s activities, products and/or services?

2508
2509
2510
2511

Once the identification process has taken place, the stakeholder list should be documented andreviewed periodically as interests and relationships change and develop over time. See Help Box 7.3
for ideas of how different types of organizations can identify their range of stakeholders before
prioritising them.

2512

7.3.3

2513
2514

Having identified the stakeholders, an organization should prioritise the stakeholders and theirinterests.

2515

There are different means by which an organization might do this, including:2516⎯ The stakeholders’ relationship and/or relevance to the seven core issues (see Clause 6);

2517
2518

⎯ A risk-management approach, identifying which activities most significantly impact the interests of
the organization or its stakeholders;

2519
2520
2521

⎯ Consider interests derived from stakeholders who have a legal relationship with the organizationand those based on national laws or internationally recognized conventions, principles orrecommendations;

2522
2523

⎯ Match organizational resources to the cost and complexity of the engagement process – ranging
from simpler to more challenging ones.

2524
2525
2526
2527
2528

Through prioritization, it is likely that an organization will end up engaging more effectively with asmaller number of stakeholders, making the process more manageable. The prioritization of
stakeholders and their interests helps to indicate relationships, and thus to integrate stakeholder
needs and issues into the organizational strategies and actions (see Clause 7.4, including its Help
Box.)

2529

7.3.4

2530
2531
2532
2533

The stakeholder engagement process aims to develop trust between the organization and its
stakeholders, with the ultimate objective of improving the organization’s social responsibility. Trust isdeveloped through a combination of performance and transparency, and involves two-way
communication regarding interests of social responsibility between the organization and its

58

The identification process

Prioritisation

The engagement process© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

2534
2535
2536

stakeholders. To secure their trust, organizations should engage with stakeholders in a manner
appropriate to the situation and conditions. Provisions should be made for legitimate concerns topreserve confidentiality by, for example, restrictions on trade secrets, or individuals’ medical records.

2537

7.3.4.1 Engagement plan

2538
2539
2540
2541
2542

Before any engagement is undertaken, an organization should be prepared. The development of a
stakeholder engagement and communication plan can be helpful in identifying specific means ofcommunicating with stakeholders, including communication methods and frequencies. The planshould be communicated to stakeholders, be easily accessible as a document, and should evolve
over time.

2543
2544
2545

Organizations should consider that stakeholders themselves may not be prepared for the engagement
process. Organizations should assess stakeholder needs and provide them with some capacity
building in order to enable them to fully participate in the engagement process.

2546
2547
2548

Stakeholders should be engaged at an early stage of a project or decision-making process to be
confident that their interests are understood. An organization should be prepared for critical or
negative stakeholder feedback, which may provide avenues for improvement.

2549

7.3.4.2 Engagement techniques

2550
2551
2552

Paths for stakeholder engagement should be appropriate to their resources and communication styles.
These range from group dialogue to telephone and e-mail. Regardless of the paths used, records of
dialogue should be maintained for future reference.

2553
2554
2555
2556

It may be advantageous to develop partnerships with stakeholders to proactively achieve particulargoals. Partnership and collaboration are sources of creative thinking that can produce win-win
solutions to existing conflicts, and may avoid potential conflicts, that may occur between an
organization and its stakeholders.

2557
2558
2559
2560
2561
2562

Meaningful stakeholder engagement is not an isolated activity. It is a decision-making method thatinvolves a degree of cultural and procedural change within an organization. It has the potential toresult in continuous learning within and outside an organization. This mutual learning process is likely
to strengthen trust between an organization and its stakeholders. Trust, in turn, fortifies credibility.
Ultimately, decisions are made by the organization, which should account for them (explain thesedecisions) to the stakeholders.
HELP Box __ Who are Your Stakeholders?: Some Examples for Various Types ofOrganizations
SocialResponsibility –The
Seven Core
IssuesOrganizational
Governance

Example Organization
Large FoodProcessing
Company

Small Auto Repair
Shop

NGO

Labour Union

Stockholders/

Principals(President,
Secretary,
Treasurer)

Board ofDirectors;

Board of Directors;
Heads of Locals

Workers (full andpart time)Workers (fulland part time)

Investors

Contributors

OwnersHuman Rights

Farmers in
supply chain(including
overseas© ISO 2007 – All rights reserved

Members

59

WORKING DRAFT 3 Rev 2

HELP Box __ Who are Your Stakeholders?: Some Examples for Various Types ofOrganizations
SocialResponsibility –The
Seven Core
IssuesExample Organization
Large FoodProcessing
Company

Small Auto Repair
Shop

NGO

Labour Union

Workers (full andpart time)Workers (fulland part time)

Employers

Environmental
impact on local
water supplies-Members of
localcommunity
whose watersupplies areaffected by theprocessing

Environmental
impact of “end oflife” disposal ofbatteries, etc. -Environmental
impacts of NGO
operations (forexample,considergreenhouse gas
emissions due
to airplane
travel)Environmental
impacts of labour
union operations(for example,
consider “green
purchasing” of officesupplies to minimize
waste)

Governmental
agencies;

Governmental
agencies; Suppliers

Contributors

Members involvedin voting for union
leaders

plantations)
LabourPractices
Employees /
Staff
The
Environment**note: since“theenvironment” isnon-human,
human
judgments onenvironmental
impacts control
the stakeholder
process
Fair Operating
Practices

Governmental
environmental
regulators andNGOs– (advocates
for the environment)

Entities undercontract
ConsumerIssuesPeople whobuy and eat
the productCustomers

Clients (those
who are fundedby the NGO)

Protection for“whistle blowers”
who identify unsafe
practices at work

Contributions
to Community
and Society

Local / regional
community
residents

Local / regional
community
residents

Local / regional
community
residents

Local / regional
community
residents

2563
2564
2565
2566
2567
2568
2569
2570
2571

Notes to IDTF: NOTES from Drafting team (Miles Watkins, Annette Kleinfeld, Carolyn Schmidt) – Our
only unresolved issue relates to the current WD Rev.3 Clause 4.2.1 (Context) – most of the stress is
on international norms, etc., and it concludes saying that “stakeholders do not replace broader society
in determining norms of behavior”. Thus, this “stakeholder context” section does not point toward
meaningful stakeholder engagement as an important SR tool in itself. We suggest that Clause 4
drafters consider the wording from WD 3, Clause 5.3 (principle of recognition of stakeholders and theirconcerns). We want to keep the “stakeholder” sections clear, encouraging and conducive to two-way
dialogue.

60© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

2572
2573
2574

Please note that we have added a Help Box 7.3, modeled on the Help Box 7.2. There is also a related“Help Box 7.4”. In our judgment, these will be useful tools to encourage any organization to prioritiseand engage with its stakeholders in a planned, productive and useful way.

2575

7.4

2576

7.4.1

2577
2578
2579
2580

This section provides guidance on how to develop policy, strategies, and objectives for setting thespecific SR agenda of the organization, how to decide what core issues of social responsibility (seeClause 6) are most significant for the organization, and which stakeholder groups have priority along
the entire organizational value chain.

2581
2582
2583
2584

When aiming for a credible and effective approach, social responsibility increasingly should become
an integral part of the organizational structure, culture and identity. This means, the concept of SR
should be integrated into the organization's mission, vision, overall goals, strategies, processes, andvalue orientation, and should focus on the core products, services and activities of the organization.

2585
2586
2587
2588
2589
2590

The process of integration should be supported by the organization’s leadership. Embedded in theorganization’s mission and/or vision and policies, and developed through interactive dialogue withstakeholders. The person or team responsible for implementing SR should be located at a levelsufficiently high in the organization to resolve any challenges that could arise. The organization should
also provide adequate resources for the implementation to ensure that the SR activities can be carriedout effectively.

2591
2592
2593
2594
2595
2596

The more an organization integrates its SR activities into its own cultural and structural context, themore it can improve its legal compliance, accountability, transparency, ethical conduct, while
recognizing its stakeholders and their concerns (the "SR issues" described in the Organizational
Governance category, Clause 6). In so doing, the more its implementation of SR will effectively
contribute to improved operations, stakeholder relationships, sustainable development and the welfare
of society.

2597
2598
2599
2600

Guidance for SMOs: SMOs may have fewer stakeholder categories, and fewer “core issues” that they
are directly involved in. SMOs may use the Help Boxes (Clause 7.3 and Clause 7.4) to identify thosestakeholders and issues material (relevant, significant) to them, and to exclude those not relevant,before proceeding too far into the process.

2601
2602

7.4.2
Adopting principles of social responsibility and connecting them to the organization's
statements

2603
2604
2605
2606
2607

The organization's activities should be based on the principles of social responsibility as stated in
Clause 5. (Legal compliance, respect for internationally recognized instruments, recognition of
stakeholders and their concerns, accountability, transparency, respect for fundamental human rights
and respect for diversity.) These principles should be specified and clearly defined. Then, it isessential to connect these principles to the organizational values and rules of conduct.

2608
2609
2610
2611
2612
2613

A written mission and/or vision statement can be helpful to define an organization's overall values andgoals. Usually, these instruments are used by organizations to state its commitment to take on social
responsibility and to align the organization with the principles of SR mentioned in Clause 5. "Mission
statement" refers to the organization's primary and daily activities. It helps to guide strategic planningand to allocate resources. A “vision statement” is long-term oriented, describes the future profile of theorganization and strives to inspire by invoking important values.

2614
2615
2616

The organization may find it useful to use a written code of conduct or ethics code approved by its
leadership. Such a code specifies the social responsibility commitment by translating the principles
and values into behaviours.

2617
2618

A code of conduct, or ethics code, provides general guidance to employees, members, constituents,neighbours, students, local governments, suppliers, consumers, owners/shareholders and other

Integrating social responsibility into the organization
Key considerations© ISO 2007 – All rights reserved

61

WORKING DRAFT 3 Rev 2

2619
2620
2621
2622
2623
2624

stakeholders on how an organization should behave ethically and in accordance with its values,
principles and mission. It can assist staff and members in daily decision-making. Also, theorganization increases its accountability to and transparency toward stakeholders when its code of
conduct or ethics code is made publicly available. Any organization can create its own code, or it canchoose to follow existing ethics codes, charts of values, or professional association codes which are
relevant for its context.

2625
2626

In all of the above activities, the organization may find it useful first to consult internal stakeholders
when developing these statements, and then to involve external stakeholders for review and feedback.

2627

7.4.3

2628
2629
2630

The organization should first examine its existing policies (if any) for dealing with the seven SR “coreissues” explained in Clause 6: organizational governance, human rights, labour relations, theenvironment, fair operating practices, consumer issues, and contribution to the community and society.

2631
2632
2633

The organization should choose a clear approach, centralized or decentralized, bottom up or top down,
or a combination, for the implementation process. As a starting point both the specific features of theorganizational culture as well as local customs should be identified and taken into consideration.

2634
2635
2636
2637
2638

By identifying and prioritising the stakeholders (see Clause 7.3, including Help Box 7.3) theorganization has already identified issues to be considered in the strategy formulation and objective
setting process. Organizations can use the stakeholder-issue-matrix (Help Box 7.4, attached) tosystematically approach the seven core issues mentioned in clause 6 with reference to theirstakeholders.

2639
2640
2641

With this information, the organization can connect its significant SR issues to organization-wide
policies, define its objectives for improvement of its SR performance, and develop strategies andprocesses to implement those objectives.

2642
2643
2644
2645

To develop an effective strategy, the organization should link its SR objectives to clearly understoodgoals. When selecting goals, the organization should be realistic (not overly ambitious), especially at
the start Clause 7.2.3 provides guidance on analysing the scope, boundaries and context of theorganization, in order to identify its “applied scope” – within which it should take responsibility.

2646
2647

An organization’s strategies for handling issues of social responsibility may include information on
how to:2648⎯ Determine the procedures for addressing selected issues;

2649
2650

⎯ Engage with stakeholders, including dealing with situations where stakeholders’ interests are in
conflict with each other or with the organization (see Clause 7.3);

2651
2652

⎯ Develop its overall framework to manage the implementation of social responsibility including
performance, progress and reporting. (see Clause 7.5 and 7.7);

2653
2654

⎯ Fairly share the implementation costs of social responsibility throughout the supply chain throughadequate purchasing practices (e.g. prices, delivery times, long-term supplier relationships);

2655
2656

⎯ Handle issues in different countries, locations and/or specific local situations, taking into accountdifferences in culture as well as in social and economic conditions.

2657
2658

In all of the above activities, the organization may find it useful to consult internal stakeholders whendeveloping these statements, and then involve external stakeholders for review and feedback.

2659
2660
2661
2662

The organization should allocate sufficient resources (staff, time, money, leadership support, etc.) toensure that the planned SR goals can actually be accomplished. All stakeholders (employees,
members, constituents, neighbours, students, local governments, suppliers, consumers, partners,
stockholders, etc.) should be included in and/or informed of the SR efforts. The organization should

62

Developing objectives and strategies for SR© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

2663
2664

develop practices to communicate its objectives and goals in orienting its activities to SR, and toincorporate stakeholders' feedback.

2665

NOTE

“Objectives” refers to mid-or long-range goals; “targets” refers to short term goals. (See Clause 7.5.4)

2666
2667

© ISO 2007 – All rights reserved

63

WORKING DRAFT

2668

WORKING DRAFT 3 Rev 2

Note to IDTF:Help Box: Stakeholder-Issue-Matrix (Note: not all boxes are filled out – but enough to give a representative idea of how to use this.)Core Issues
Organizational
Governance
Stakeholders

Employees

Legal compliance
Accountability
Transparency
Ethical conduct
Recognition of
stakeholders andtheir concerns

Labour practices

Environment

Civil and politicalrightsSocial, economic
and cultural rights
Vulnerable groups
Fundamental right atwork

Employment andemployment
relationships
Conditions of workand social protection
Social dialogue
Health and safety atwork
Human development

Environmental
aspects of activities,
products andservices
Promotingsustainableconsumption an
production
Sustainable resourceuse
Climate change
Ecosystems

Fair operating
practices
Anti-corruption andanti-bribery
Responsible politicalinvolvement
Fair competition
Promoting SR
through the supply
chain

Compliance withinternationalrecognized labour
standards at all
locations

Train employees forfair and ethicalbusiness conduct

Clients
Customers
Consumers

Shareholders /Human rights

Provide information
on treatment ofworkers / suppliers;
notify clients etc. ofgood conditions andimprovements
Provide owners withclear economic© ISO 2007 – All rights reserved

Consumer issues
Fair operating,marketing andinformation practices
Protecting
consumers’ health
Mechanism forproduct recall
Provisions anddevelopment forsocially andenvironmentally
beneficial goods andservices….
Awareness building
and behaviouraltrainings in case of
product recalls

Provide information
on environmental
impact /biodegradability etc.
of products
Openly discuss theneed to address

Explain and enforce
anti-corruption

64

Contribution to
Community andSociety
Contribution to social
development
Contribution toeconomicdevelopment
Community
involvement

Identify situations(health issues, safety
practices, community
problems such as
alcohol and drug
abuse) whereorganization can
engage workers to
improve community
situation and theirown productivity

WORKING DRAFT 3 Rev 2

Owners /Investors(iforganization
is a for-profit
business)
Members (iforganization
is a not-forprofit entity,
such as a
LabourUnion, NGO,
Foundation,
etc.)
Local /
regional
community
residents

Suppliers /Contractors(partners invalue chain)issues such as
climate changereports, including
setbacks

Providing clear
guidelines to ensurethat organization
does not go beyond
its mandate andbecome politicallyinvolved against thewishes of its
members

Examine inclusion
policies as they
apply to vulnerable
groups (people withphysical disabilities,
racial or religious
minorities, etc.)
Establish
communication links
with residents

policies

How to notify
residents ofenvironmental
impacts oforganization’s
activities, especiallyin case of accidents
Involve partners inefforts to identify
problems andimprove conditions

Inform consumers ofactions taken by theorganization, which
improve conditions
for suppliers (takecredit for SR
actions!)

2669
2670

© ISO 2007 – All rights reserved

65

WORKING DRAFT

WORKING DRAFT 3 Rev 2

2671

7.5

2672
2673

Note to IDTF: 7.5.0 or Helpbox for SMO guidance: “How to get started!” Is this kind of guidance
helpful for SMO’s (in the beginning of a section as it was proposed in Vienna?)

2674

Establishing structure

2675
2676
2677

Invite some employees who are interested in social responsibility to join a small multi functional team(including members for example of the communication, the HR, the marketing, the controlling
department) that will support and coordinate the integration.

2678

Think of a simple reward or recognition that will work within your existing rewarding system.

2679

Arrange for management to be available in case of difficulties in implementing social responsibility.

2680

Raising awareness

2681
2682

Before starting, inform all employees of the own organization about the ideas (or vision) andobjectives of the management with regard to integrating social responsibility.

2683
2684

Explain that integrating social responsibility is a chance to improve services, products or activities andstakeholder relationships.

2685

Building competencies

2686

Explain that it is a learning process for everyone and for the organization itself.

2687
2688

Organize one or more information sessions or workshops to discuss ideas within the own organization.
Invite stakeholders or local experts for relevant issues who are cooperative and willing to participate.

2689

Setting targets

2690
2691

Start with one or two core issues that have been selected as material using the guidance provided in
7.2 and 7.4.

2692

Choosing the issues may be guided by:

2693
2694

⎯ Issues that affect stakeholders where the relationships are very close (for example, your own
employees);

2695⎯ Issues expected to require a short implementation time or limited resources to address;

2696⎯ Issues for which some expertise already exists within the organization.

2697
2698

The criteria above can help to explain to the own organization and to external stakeholders why othermaterial core issues are being addressed later in time.

2699
2700

Translate the objectives for the selected issues into short-term targets that are clear, measurable,
achievable, time bound and realistic!

2701

Implementing

2702

Define actions for addressing each issue and objective and monitor the progress.

2703
2704

Consider reviewing the successful actions of similar organizations in similar situations (examples ofbest practice) when defining the actions for addressing each issue.

The implementation of social responsibility in daily practice© ISO 2007 – All rights reserved

66

WORKING DRAFT 3 Rev 2

2705
2706

Try to measure the results as much as possible, because it will motivate people and will help theorganization with evaluation in the learning process.

2707

7.5.1

2708

Organizations should consider the following when implementing social responsibility:

2709

People are a key success factor!

2710
2711
2712

Therefore, an organization should raise awareness and build its own competencies and capabilities.
People at all levels of an organization should be involved in implementing a strategy, policy, goals,
and objectives as well as a code of conduct.

2713
2714

The same is true for other stakeholders: Determining short-term targets and defining action plans andindicators should be done, as far as possible, through engagement with stakeholders (see Clause 7.3).

2715

Be creative with existing structures, systems and capacities!

2716
2717
2718
2719
2720

When integrating social responsibility into an organization, make use of existing systems, methods
and capacities as much as possible. For example, make use of management, quality and information
systems, especially of their tools and structures such as decision-making and determining rewards.
Organizations should not duplicate existing structures, but may need to modify them, such as inworking with multiple stakeholders.

2721

Find the right balance while striving for necessary and realistic changes!

2722
2723
2724
2725
2726
2727

Feasibility and a realistic perspective are more important when integrating social responsibility into anorganization than striving for results that are too ambitious to be achieved. Setting a realistic agenda
and integrating it into the organization’s daily practices involve a learning process for the organization
and all its stakeholders. The most important factor is that an organization gets started seriously (i.e. by
focusing on core products, services and activities), stays on this path and tries to improve its practices
continuously!

2728

7.5.2

2729
2730
2731

To effectively integrate social responsibility into daily practice, an organization should review existing
structures at the operational level against strategy (see Clause 7.4) and modify these structures,
where necessary, with regard to their relevance, support and applicability.

2732
2733
2734

To begin, the organization should determine whether it already has appropriate procedures to engage
with internal and external stakeholders and to address their feedback (see Clause 7.3.). In addition, it
should determine how existing procedures can be modified to better engage with stakeholders.

2735

Example box:

2736
2737
2738
2739

If an organization regularly holds interviews with its employees or conducts an employee survey, it
should review the form or survey and the content of these interviews against its social responsibility
strategy. It could also determine if the form used for internal stakeholder dialogue could be used forexternal stakeholder dialogue as well.

2740
2741
2742
2743
2744

A next step is to choose an appropriate approach for the implementation process in general: As astarting point, both the specific features of the organizational culture as well as local customs should
be identified and taken into consideration. Against this background, it should be considered whether
the process design should be rather centralized or decentralized, bottom up or top down, or a
combination of these.

2745

Note to IDTF: We think this paragraph needs some further, more precise guidance]

Key considerations

Establishing structure and reviewing operations against strategy© ISO 2007 – All rights reserved

67

WORKING DRAFT 3 Rev 2

2746

Further areas that should be looked at in order to support the implementation of strategy are:2747

⎯ Developing an effective communication strategy within the organization;

2748
2749

⎯ Determining rewards and recognition for successful implementation or for innovative and valuableideas and integrating rewards into existing human resources systems;

2750
2751

⎯ Identifying people at all levels within the organization and determining their authorities andresponsibilities to integrate social responsibility into existing decision-making procedures;

2752⎯ Note to IDTF: Some more guidance to be defined?

2753

7.5.3

2754
2755
2756

An organization should explain at all levels the principles of social responsibility, the specific issues ofsocial responsibility that have been identified as significant for the organization and theirconsequences, for the mission, the vision, the code of conduct and the policies of the organization.

2757
2758
2759

A success factor is that the top management of the organization is itself committed to these principles,values and issues and, therefore, is willing to promote, motivate and stimulate social responsibility inan open, transparent and convincing way to the internal stakeholders.

2760

The following actions can help the organization to further raise awareness about social responsibility:

2761
2762

⎯ Encouraging participation, for example in teams, and stimulating the involvement of employees
from all levels;

2763⎯ Communicating regularly about the organizational efforts;

2764⎯ Organizing information sessions with the use of internal or external experts or stakeholders;

2765
2766
2767

⎯ Informing designers, whose work typically occurs at the start of service or product life cycles,
about the possibilities or consequences of addressing or not addressing core issues of social
responsibility.

2768
2769
2770
2771

Integrating social responsibility in daily practice requires building internal competencies. A simple way
is identifying people within and around the organization who already have knowledge of andexperience with the core issues, for example, specialists in environmental or human resources issues,
members of an in-house consultancy, quality employees, suppliers,and communication experts.

2772
2773
2774

The organization may identify people who are willing or who are especially well suited to actively
support implementation. Organizing training sessions with the use of internal or external experts or
stakeholders can help to improve the own competencies.

2775

Other options in building competencies can be achieved through various actions, including:2776⎯ Studying best or worst practices of your own and your organization’s industry or sector;

2777⎯ Creating multi-level and/or multi-functional teams to exchange knowledge and ideas;

2778⎯ Organizing workshops to enable people to identify quick wins and successes in their own work;

2779
2780
2781

⎯ Stimulating innovative and valuable ideas for the activities, goods or services of the organizationand providing research or development specialists or designers with opportunities to do pilot
projects;

2782
2783

⎯ Sharing and discussing with employees and stakeholders the organization’s social responsibility
achievements, for example in workshops.

68

Raising awareness and building competencies© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

2784

7.5.4

2785
2786

The establishment of concrete and practical short-term targets at the operational level requires atranslation of the long - and mid-term objectives defined in Clause 7.4.

2787
2788

This should be done for an organization’s activities, products and services, including their life cycles,
as well as for the different departments and functions, down to the individual employee.

2789
2790
2791

In setting the targets it is crucial that they are clear, specific, measurable, time bound and realistic! In
doing so an organization enlarges the acceptance of changes caused by implementing SR andenhances the credibility both internally and externally.

2792
2793
2794
2795

An organization should develop these targets in consultation with its stakeholders, especially with its
own employees and internal experts as far as possible, and take into consideration that engagement
is a learning process. It should prioritize the defined targets and the concrete activities whileconsidering:2796⎯ Own potentials, strengths and (economic) power;

2797⎯ Degree of organizational and management maturity;

2798⎯ Regional, national, local and cultural differences of its subsidies;2799⎯ Differences in economic development of the places where it is active.

2800

Setting concrete targets in social responsibility can be further supported by the following actions:

2801
2802

⎯ Defining opportunities, new ideas, quick wins and innovative activities by stimulating people(because integrating social responsibility sometimes needs new ways of thinking and working);

2803⎯ Creating possibilities to do pilot projects and invite interested stakeholders to participate;

2804
2805
2806

⎯ Defining risks, threats, negative impacts and difficult changes and ways to minimize those risks at
operational level by doing risk analysis and where necessary setting up crisis management
procedures;

2807⎯ Defining timelines and budget.

2808
2809

One approach is to check and regularly monitor the efforts and achievements working with indicatorsof social responsibility (see 7.5.6).

2810
2811
2812

Monitoring the efforts and fulfillment of SR targets could also be done, for example, by asking a
representative (focus) group of the respective stakeholders, whether or not they consider thecommunicated targets to have been fulfilled, and if not, why not.

2813

Example box:

2814
2815
2816

If one of the targets has been to improve the tidiness and the climate (temperature, humidity, etc.) of
the working place, the respective group of stakeholders, here the employees of the organization will
be easily able to confirm or deny its fulfillment by the organization.

2817

7.5.5

2818
2819

Indicators will help an organization in measuring and monitoring the targets and activities for social
responsibility:

Setting social responsibility targets

Working with Indicators of social responsibility© ISO 2007 – All rights reserved

69

WORKING DRAFT 3 Rev 2

2820
2821
2822
2823

Although this is an approach more often used by larger organizations, not all kinds of targets need asophisticated system of indicators and not all indicators need heavy statistics, so smallerorganizations can work with a smaller set of indicators too.

2824

7.5.5.1 Types of indicators

2825

There are several types of indicators:

2826⎯ Metric indicators express a quantitative measure or rating (i.e. numbers or a percentage);2827⎯ Initiative indicators are an expression of the status about a specific project or task;

2828⎯ Descriptive indicators express a qualitative description of conditions;

2829
2830

⎯ Leading indicators measure attitudes, behaviors, efforts or conditions that may eventually affectthe outcome; and2831⎯ Lagging indicators measure the outcome of the organization’s activities.

2832

A key performance indicator is a measure of performance critical to the success of an organization.

2833
2834

Key performance indicators are not restricted to those items that can be applied across the entire
organization; they can also be developed for sub-units, specific projects, processes or activities.

2835
2836
2837
2838

Organizations may find it useful to establish a set of indicators that are complementary. Suchindicators may be established to address various levels of the organization, such as headquarters,
country or regional level, facility level or various stages of a process, or various organizations in a
supply chain, or cause-and-effect.

70© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

2839
2840

For any particular social responsibility objective, a mix of indicator types can be most effective indriving the desired action.

2841

7.5.5.2 Considerations for selecting or defining indicators

2842

The indicator should be:

2843
2844

⎯ Appropriate for the purpose of the measurement and consistent with the kind of information
stakeholders would want to see;2845

⎯ Appropriate for the scope and location of operations the organization covers;

2846⎯ Easy for intended audiences to understand;2847⎯ Suitable for benchmarking; and

2848
2849

⎯ Able to measure data or other information that can be provided reliably and within the timerequired.

2850
2851
2852
2853

Ideas for indicators can also be obtained from existing instruments like the GRI Sustainability
Reporting Guidelines (Note to IDTF: Regarding reference to GRI final check is needed with the resultsof the ad hoc group working on this key issue) as well as from peer social responsibility reports andother sources.

2854
2855

NOTE
An organization does not need to select or define indicators that call for information that is private,
proprietary or otherwise legally protected from disclosure, or that is impractical to obtain or disclosure.

2856

In addition, indicators should not impose an excessive burden in measuring and reporting results.

2857

7.5.5.3 Indicator development principles

2858
2859
2860
2861

An organization should take into account principles for indicator development, such as stakeholder
inclusiveness, comparability, materiality, accuracy, reliability, accessibility (how easy is it to get the
information?), timeliness and clarity, which are described in more detail in the GRI Sustainability
Reporting Guidelines (Note to IDTF: Regarding reference to GRI final check will be needed)

2862

Example box: (Note to IDTF: With some indicator examples, like below)

2863⎯ % of employees being represented by a legal trade union at the beginning of a working season;

2864⎯ average number of hours spent on education by employees per unit per year.

2865

7.5.6

2866
2867
2868

Action plans can help with implementing social responsibility in a structured way taking into accountthe organization’s capacities and verifying at the same time the appropriateness of the targets set
before. Developing action plans could include:

2869
2870

⎯ Defining implementation milestones that include or link to actions that are part of the stakeholder
engagement plan (see Clause 7.3) and communication plan (see Clause 7.6);

2871
2872

⎯ Allocating resources, for example budget, human resources, specific expertise, technology andinformation systems; and2873⎯ Describing methods for executing the plan, for example, project management.

2874
2875

An organization should first consider existing instruments, frameworks and tools and explore how
specific actions and measures of social responsibility could be integrated.

Action plans and instruments© ISO 2007 – All rights reserved

71

WORKING DRAFT 3 Rev 2

2876
2877

Practical help box: “Using tools and frameworks”

2878

Note to IDTF: What are the greater needs for this help box:

2879
2880

1) Do we rather need guidance on integrating SR into existing frameworks and tool including simple
tools SMOs will be more likely to use

2881

and / or:

2882

2) Do we need guidance on ideas for / on creating new tools such as

2883
2884
2885

- the “Issue Matrix” from Sweden: Match the SR (core) issues towards 3 perspectives: value chain,processes and stakeholders.In matching use a degree of impact from high, medium till low. Use 3phases: analysis, implementation and evaluation

2886

or

2887
2888

- the Issue Matrix from Kim Christiansen (mentioned in Vienna), where the SR (core) issues arematched with the stakeholders (see usage in 7.4)

2889
2890
2891

We think that innovative tools and ideas of the WG SR experts should be included in the GuidanceDocument itself (as was done already with the Issue Matrix in 7.4)! In this way ISO 26000 will clearly
add value to the existing practices an).

2892
2893

Help Box xx: Integrating SR into existing frameworks and tools

2894

This help box could provide guidance on how to use in the SR context:

2895⎯ the “classic” EFQM model or the modified EFQM model “Sustainable Excellence”,

2896⎯ a classic (ISO compatible) PDCA management system, or2897⎯ a tool for strategic evaluation like the (Sustainable) Balanced Scorecard

2898⎯ interviews, contracts with employees, clients, suppliers, etc.

2899
2900
2901

Note to IDTF: here we would have a chance to explain that ISO 26000 is not an MSS itself, but will
make use of existing MSS’s. Some drafters felt that it would be enough to use the PDCA circle as an
example here and only refer to the existing modifications of the other tools, maybe in the Annex.

2902

7.6

2903

7.6.1

2904
2905

Effectively communicating with internal and external stakeholders about social responsibility serves
many purposes. Such communication:

2906
2907
2908

⎯ Raises awareness within an organization about its strategies, plans, performance and challenges
for social responsibility, engaging and motivating employees to support the organization’s
activities in social responsibility;

2909
2910

⎯ Enhances an organization’s reputation for responsible action, openness, integrity andaccountability, to strengthen stakeholder trust and confidence in the organization;

72

Communicating on Social Responsibility
Key considerations© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

2911
2912

⎯ Better aligns plans, actions and roles concerning social responsibility with the interests of theorganization’s stakeholders;

2913
2914

⎯ Helps meet the reasonable requests of stakeholders for information that can be used to assess
the organization’s performance on social responsibility;

2915
2916

⎯ Facilitates benchmarking among peer organizations, which can stimulate improvements inperformance on social responsibility;

2917
2918

⎯ Provides information that can be used to begin stakeholder engagement and respond to
stakeholder concerns;

2919
2920

⎯ Addresses legal and other requirements concerning the disclosure of social responsibility
information;

2921
2922

⎯ Shows the extent of conformity with commitments to social responsibility to which the organization
subscribes; and

2923
2924

⎯ Provides a framework for ensuring prompt and adequate responses to emergencies related toissues of social responsibility.

2925

7.6.2

2926
2927
2928
2929

A communications plan can enhance the cost-effectiveness of communication about social
responsibility. The plan can identify, for example, the purpose/ desired outcome, audience, content,
extent, timing/sequence, methods and forms of communication; the parties who will do thecommunicating; and the internal and external personnel and other resources needed.

2930

The following factors should be considered in developing the plan:

2931
2932

⎯ The budget and other resource limits, including whether an internal or external professional will be
used to help develop and/or implement the plan;

2933
2934

⎯ The potential value of using multiple forms of communication to deliver key messages to reach themost stakeholders;

2935
2936

⎯ Alignment of the communications plan with the organization’s existing strategic and operational
plans;

2937
2938
2939

⎯ The cultural, social, educational, economic and political background of those stakeholders whomake up the primary audience for the communication, as well as their values, views andconcerns;

2940
2941

⎯ The expected level of participation by the intended audience, that is, whether they will provide
feedback, help decide solutions or convey the information to others;

2942⎯ Ease of access to the information by the intended audience; and2943⎯ Type and level of assurance to which the information may be subject.

2944

7.6.3

2945
2946
2947

When developing effective communications to internal and external stakeholders, the organization
should consider various types of communication, including periodic public reporting and other ways tocommunicate with stakeholders.

Planning and selecting forms of communication and media

Types of communication on social responsibility

2948© ISO 2007 – All rights reserved73

WORKING DRAFT 3 Rev 2

2949
2950

To be effective, communication about social responsibility must be accessible to and credible with its
stakeholders. Such communication should, as appropriate:2951⎯ Be informed by dialogue among the organization and its stakeholders;

2952
2953

⎯ Use a variety of communication tools and techniques to ensure reasonable access to the intended
audience and others who may need the information;

2954⎯ Be both regular and ad hoc on specific issues;2955⎯ Identify and address short-term targets and long-term objectives;

2956⎯ Discuss both achievements and problems;

2957
2958

⎯ Be transparent, honest, ethical and accurate as well as responsive to the reasonable requests andneeds of stakeholders without divulging protected information;

2959
2960

⎯ Be consistent and comparable over time and be comparable with applicable, reasonably available
performance benchmarks;

2961⎯ Be feasible and practical for the organization;

2962⎯ Be timely, clear, succinct and complete for the purpose intended.

2963

7.6.3.1 Periodic public reporting

2964
2965
2966
2967
2968
2969
2970
2971
2972
2973
2974
2975
2976

An organization should regularly and publicly communicate performance and other information about
its operations, products, services and activities related to social responsibility. It should address thosesocial responsibility issues (see Clause 6) that are material (see Clause 7.2) to the organization andits stakeholders. [If any of the seven core issues from Clause 6 are not addressed in at least someway, the organization should explain why in order to enhance credibility.] The communication should
contain a mix of quantitative data and qualitative explanatory and contextual information that provides
a fair and complete picture of social responsibility performance, including achievements and shortfalls
and how those shortfalls will be addressed. This information may include, for example, plans,
objectives, targets, performance, compliance, issues, commitments, approaches and stakeholder
engagement activities. See, for example, the GRI Sustainability Reporting Guidelines, which suggest
specific information that might be included in simple social responsibility reports as well as moresophisticated ones. These Guidelines provide model indicators as well as reporting principles forenhancing the comparability, credibility and usefulness of the reported Information.

2977
2978

[Clause 7.X provides guidance on assurance processes that may be used to enhance the credibility ofsocial responsibility reports.]

2979

7.6.3.2 Other communication about social responsibility

2980
2981
2982

A wide range of other internal and external disclosures relating to social responsibility may be used toaddress the needs of an organization and its stakeholders. This communication may be made on aregular or ad hoc basis, as appropriate. Examples include:

2983
2984

⎯ Communication within the organization to raise general awareness about social responsibility andrelated activities and inform further dialogue about them;

2985
2986
2987

⎯ Communication with stakeholders concerning claims about the social responsibility of activities,
products and services. [See Clause 7.8 concerning assurance processes that may be used toenhance the credibility of these claims.];

2988⎯ Communication to suppliers about procurement requirements related to social responsibility;74© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 22989⎯ Communication in crisis situations that may have implications for social responsibility; and

2990
2991

⎯ Communication with stakeholders on specific issues or projects related to social responsibility(see Clauses 7.3 and 7.6.5).

2992
2993
2994
2995
2996

There are many tools, methods and media that may be used for sharing information. These include,for example, reports, newsletters, magazines, posters, advertising, letters, voicemail, live performance,
video, websites, podcasts (website audio broadcasts), blogs (website discussion forums), productinserts and labels, and advertising. It is also possible to communicate through the media using press
releases, interviews, editorials and articles.

2997

Box 24 Suggestions for improving the cost-effectiveness of communication

2998
2999

Here are some suggestions for improving the cost-effectiveness of communication that may be ofparticular use for small and medium-sized organizations:

3000
3001

⎯ Incorporate information into existing communication channels, for example an internal newsletter,quarterly external mailing, or available electronic means;

3002
3003

⎯ Set priorities for the information content and eliminate or postpone communication on lower
priority items;

3004
3005

⎯ Focus on the content of the communication, and minimize glossy photos, sophisticated graphics,
and other features that can add effort and cost;

3006
3007

⎯ Choose an appropriate frequency of reporting; for example, issue reports every two years rather
than annually, but provide more frequent updates of specific initiatives on the Internet;

3008
3009
3010
3011

⎯ Where external assurance is desired to boost credibility, use a voluntary advisory group or othervolunteers to conduct external assurance of an organization’s report, limit assurance activities tothe most important data, and/or invite existing auditors to undertake report assurance while they
are already in the organization on other matters;

3012
3013
3014
3015
3016

⎯ Use performance and other data that has been reviewed and is readily available, such asenvironmental and health and safety reports; diversity information reported to the government;charitable donations from tax reports; energy consumption from energy and fuel bills, andassociated greenhouse gas emissions which can be calculated from this data; water consumption
from water bills; and key priorities from an organization’s strategic plan;

3017
3018
3019

⎯ Use guidance on social responsibility communications specifically designed for SMOs, such as
the guidance on periodic social responsibility reporting for small organizations provided by the
Global Reporting Initiative and the Global Compact;

3020⎯ Narrow the geographical distribution of the information and expand it over time; and

3021
3022
3023

⎯ Use employees to plan for and prepare the communication or seek the help of an outsidecommunication professional who is willing to provide social responsibility communication services
for free. Contact a professional communication association to help.

3024

7.6.4

3025
3026
3027

In addition to engaging stakeholders on social responsibility issues as provided in Clause 7.2 and 7.3,
an organization should also periodically discuss its communications about social responsibility with its
stakeholders. These discussions can help the organization:

3028
3029

⎯ Assess the adequacy and effectiveness of the content, media, frequency and scope ofcommunication so that it can be improved as needed;

Stakeholder dialogue on communication about social responsibility© ISO 2007 – All rights reserved75

WORKING DRAFT 3 Rev 2

3030⎯ Set priorities for the content of future communication;

3031
3032

⎯ Secure external assurance of reported information from stakeholders, if this approach toassurance is used; and3033⎯ Identify best communication practices.

3034

7.7

3035
3036

Note to IDTF: This subclause has been revised after reading of 7.x, which is expected to be 7.8.
Comments on WD3 has been included and all about credibility and assurance has been removed.

3037

7.7.1

3038
3039
3040
3041
3042
3043

The effectiveness of an organization’s activities and practices can be enhanced by regular evaluationand examination. The focus should be on keeping track of performance of practices and the results of
the activities. The results of the examination and the regular monitoring of activities andmeasurements of performance should be communicated internally and externally to provide fororganizational learning, drive performance improvement and enhance the dissemination ofexperiences and competencies.

3044
3045
3046
3047
3048

Disclosing examination results will also be a learning process for stakeholders and is likely tostrengthen trust between an organization and its stakeholders. Engaging stakeholders in examination
is an ongoing process with dialogue and feedback that adds to an organization’s awareness of its
risks and opportunities. Stakeholder feedback is valuable for an examination of the organization’s
overall objectives and specific targets for social responsibility.

3049

7.7.2

3050
3051
3052

Keeping track of performance and examine its activities is a process that helps to collect information
about what is happening on the practices implemented and the actions planned after a certain periodof time and at regular intervals.

3053
3054
3055
3056
3057
3058

At appropriate intervals, an organization should examine its actions and performance on social
responsibility in relation to the specific targets but also in relation to how the single action adds to theoverall objectives and strategy of the organization. The organization should keep records of theexaminations. The organization should communicate this information by appropriate means to therelevant stakeholders. The organization should verify that the information to be disclosed to others is
accurate, complete and reliable.

3059

The examination should look into:

3060⎯ What worked and why? – what did not work and why?

3061

⎯ What could have been done differently?

3062⎯ Ideas for adjustments and changes.

3063
3064
3065
3066

In gathering information and data for the examination the organization may face some challenges.
Some issues and actions may be costly to examine, others are difficult to examine quantatively andobjectively and others might lack available data. An organization should evaluate the costs and efforts
compared to the benefits of gathering specific data.

3067
3068
3069
3070

Examination of performance should include examination of activities that are as objectively verifiable
as possible. Some objective measures may be difficult to obtain. In such cases advise fromstakeholders can be used as a starting point to identify appropriate indicators for an initial examination
before setting up more comprehensive examination activities.

76

Examining activities and practices of social responsibility

Key considerations

Keeping track of performance© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

3071
3072
3073

The monitoring process and examination should include performance against an organization’scommitments to social responsibility and the significant and controversial issues by using generally
accepted indicators of social responsibility for the type and nature of the organization.

3074
3075
3076
3077

An organization should gather information and keep records of its activities and performance on social
responsibility and present it in a form that could be reviewed by top management. The information
should include achievements on all issues of social responsibility, including those explained not
relevant for the time being.

3078

7.7.3

3079
3080
3081

The result of a systematic examination of the achievements of SR practices and actions should
include an identification activities that should be improved. The ideal examination identifies areas andsuccess and areas where the organization will learn that it needs to improve its performance.

3082
3083
3084
3085

The results of the examination should also be used while management is addressing challenges andreviewing the organization’s statements, objectives, allocated resources, targets and actions plans, asnecessary. Large organization can benefit from including SR expertise in the internal management
review team.

3086
3087
3088

If lack of compliance with the organization’s statements, strategies, objectives and targets is identified,
this should be used for continuous learning and improvements. Appropriate measures should beestablished and taken to overcome the challenges.

3089
3090
3091
3092

Results of examinations should be communicated to the organization's stakeholders to provide
adequate and constructive feedback. An organization should respond to any stakeholder reactions
within a reasonable time frame and should make publicly available both the stakeholder feedback andthe response.

3093

Box xx Documents to be examined

3094
3095

Depending on the nature and size of an organization, various types of documentation may be included
in an examination of SR performance:

3096
3097

⎯ Data records of key performance indicators (see Clause 7.5.4) measured at regular intervals, forexample compliance with relevant laws and organizational commitments;

3098⎯ Results of environmental, health and safety audits;

3099⎯ Results of supply chain audits;

3100⎯ Results of assessments of ethical behaviour, governance and other activities;

3101⎯ Evaluation results of specific activities of social responsibility, both successes and failures;

3102⎯ Records of actions on complaints from employees, customers, neighbours, citizens and others;

3103⎯ Records of training;3104⎯ Employee and customer satisfaction surveys;

3105⎯ Documentation of the public perception of the organization, for example from newspapers and

3106
3107

⎯ Results of assessment of compliance with other specifications, codes, guidelines, best practice
documents and benchmarks to which the organization subscribes.

Improvement options

3108© ISO 2007 – All rights reserved

77

WORKING DRAFT 3 Rev 2

3109
3110

Box 25 Types of review documents

3111
3112

Depending on the nature and size of an organization, many/[various] types of review documentation
may be available including:

3113
3114

⎯ Data records of key performance indicators (see Clause 7.5.4) measured at regular intervals, forexample compliance with relevant laws and organizational commitments;

3115⎯ Results of environmental audits;

3116⎯ Results of supply chain audits;

3117⎯ Results of assessments of ethical behaviour, governance and other activities;

3118⎯ Evaluation results of specific activities of social responsibility, both successes and failures;

3119⎯ Records of actions on complaints from employees, customers, neighbours, citizens and others;

3120⎯ [Records of training];

3121⎯ [Records of health?];3122⎯ Employee and customer satisfaction surveys;

3123⎯ Documentation of the public perception of the organization, for example from newspapers and

3124
3125

⎯ Results of assessment of compliance with other specifications, codes, guidelines, best practice
documents and benchmarks to which the organization subscribes.

3126

7.8

3127
3128
3129
3130
3131
3132
3133
3134

Note to IDTF: Our initial formulation of the title was “Enhancing credibility of an organization‘s social
responsibility approach” but after discussion the team decided to call this sub-clause simply“Enhancing credibility”, much like the stakeholders sub-clause is called simply, “Working withstakeholders”. However, if the longer version is preferred, the wording “SR approach” is chosen as we
think “approach” is the broadest possible concept, including the organization’s “commitment, strategy,
implementation, monitoring, assessment, reporting, communication and improvement”. It is noted that
French speakers tend to ascribe to “SR Policy” the above meaning, while for Spanish speakers “SR
Policy” is also a narrow concept, limited to “intentions” and not necessarily actions.

3135

7.8.1

3136

IS0 26000 Is not intended for third-party certification

3137
3138

Note to IDTF: check consistency with lines 244-245: “third party conformity assessment measures”
should be deleted.

3139
3140
3141
3142
3143
3144

Organizations can, however, enhance the credibility of each element of their social responsibility
approach by seeking appropriate forms of assurance, that increase confidence of both management
and the organization’s stakeholders in the data and information that is collated and communicated.
Assurance can also include the evaluation of the performance achieved by the organization,
confirming how well the organization implements its overall social responsibility approach andenabling the identification of areas for further improvement.

3145
3146

Note to IDTF: “Assurance” must be added to the definitions — we formulate a proposal in the HelpBox here.

78

Enhancing credibility

Key considerations© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

3147
3148
3149
3150
3151

As illustrated earlier (Note to IDTF: This wording assumes that this sub-clause will become 7.8;
otherwise it will need to be reworded accordingly) in Clause 7, the elements of the SR approach
include the organization’s commitments, strategies, objectives, targets, as well as its operations,communication, the processes of stakeholder engagement and the activities of performanceassessment.

3152

HELPBOX: What is Assurance?

3153
3154
3155
3156
3157

Assurance is an internal or external evaluation that can be directed to the quality of an organization’s
specified reports, as well as include an evaluation of the organization’s actual performance, together
with the underlying competencies, systems and processes that enable the organization to fulfil its
social responsibility commitments. Assurance also includes the communication of the results of thisevaluation to enhance the organization’s credibility towards its stakeholders.

3158

7.8.2

3159
3160
3161
3162
3163

Demonstrating that socially responsible behavior is integrated into existing organizational systems andactual operations facilitates the process of building relationships based on trust with all theorganization‘s stakeholders. This, in turn, generates positive outcomes in terms of reduced costs (e.g.
of negotiations, contracting, complaints and monitoring) and increases the opportunities for mutually
beneficial collaboration.

3164
3165
3166

Moreover, the process of obtaining assurance enables organizational learning that facilitates future
performance improvements to enhance the organization’s SR approach and overall effectiveness, byenhancing its credibility among stakeholders.

3167

7.8.3

3168
3169
3170
3171

Assurance can cover different elements of the SR approach, from the communication (and reporting)to the internal processes and systems that enable the implementation of the SR approach, as well as
to the actual results achieved by the organization. Therefore, assurance can be provided at different
levels and in different forms, that are not mutually exclusive, but, rather, reinforce each other.

3172

Organizations can seek assurance at different levels, including:3173⎯ Data and information communicated (controlling the accuracy);3174⎯ Organizational processes (evaluating the reliability); and

3175
3176

⎯ Performance on SR issues (evaluating the quality of achieved performance and identifying areas
for improvement).

3177
3178
3179
3180
3181

Assurance also can be obtained in different forms, by engaging with people and organizations
providing different skills, competencies and methodologies to meet the specific assurance needs ofthe organization. Accordingly, assurance can be provided by a wide range of subjects, from internal
personnel to professional assurance firms, but also from NGO or SR experts, who bring their specificknowledge and legitimacy on SR issues. Organizations can obtain assurance, for example, by:3182⎯ Using internal personnel to conduct audit and other controls;

3183
3184

⎯ Holding open-house events to promote dialogue with external stakeholders and seek their feedback on the various elements of the organization’s SR approach;

3185
3186

⎯ Establishing a stakeholder panel with the task to review specific elements of the organization’s SR
approach, such as its strategy, targets or performance results;

3187
3188

⎯ Using external audits – both commissioned (‘second party audits’) and independent (‘third party
audits’) to evaluate specific aspects related to SR, such as workplace conditions;Benefit of relationships based on trust

Levels and forms of assurance© ISO 2007 – All rights reserved

79

WORKING DRAFT 3 Rev 2

3189
3190
3191

⎯ Seeking systematic assurance on the organization’s reports, underlying systems and actual
performance from external experts and/or organization(s) who have competencies on social
responsibility issues and assurance practices.

3192
3193

Each organization should choose the most appropriate level and form of assurance in relation to its
context, the material issues and the objectives identified in its SR approach.

3194

BOX of examples – Forms of Assurance

3195

How to choose the right form of assurance?

3196

EXAMPLE 1 - A European pharmaceutical company

3197
3198

The approach taken by a European medium-size pharmaceutical company to its SR assurance is a‘modular approach’, which can be summarized as follows:

3199
3200

The basic idea is that in SR assurance, different skills and competencies are needed, and different
organizations can provide the best answer to different questions.

3201

Therefore, the modular approach is articulated as follows:

3202
3203

⎯ When it is about seeking assurance over => we rely on the work of hard DATA and FIGURES
professional ACCOUNTANTS

3204
3205

⎯ For assurance about social, ethical and we seek dialogue with the environmental ISSUES that are
crucial => representatives of all in the different business activities relevant STAKEHOLDERS

3206
3207

⎯ When it is about assurance of the
SR strategy of SR EXPERTS

3208

EXAMPLE 2 - A SMO in Costa Rica

3209
3210

The approach taken by a SMO in Costa Rica to its SR assurance is an ‘integrated approach’, which
can be summarized as follows:

3211
3212

The basic idea is that in SR assurance, different skills and entrepreneurial competencies arepromoted to enhance continuous improvement and an organizational culture.

3213

Therefore, the integrated approach is articulated as follows:3214⎯ Acknowledge and integration=>Self assessment report of the SR principles and core issues

3215⎯ Identification of strengths and=>Second or third party improvements opportunities assessment

3216⎯ Analyze and prioritize the improvement

3217

7.8.4

3218
3219

The credibility of the type of assurance adopted is further enhanced when it is conducted based on
established standards in the SR field that are generally accepted for the purpose intended.

3220
3221
3222
3223

Two main different types of standards enhancing the credibility of an organization’s SR approach
exist: general SR standards and specific SR standards. The former take a general approach to SR,
while the latter are often issue-based (e.g. on working conditions), or focus on one specific activity(e.g. the banking sector) or organizational process (e.g. reporting).

3224
3225

General SR standards: SR standards of this nature help organizations to view the wide range of social,environmental and ethical issues that are relevant for its overall SR approach, and focus on the80=> we ask the opinion SYSTEMS concerning the overall=>Developing of action opportunities identified plan

Linkages between ISO26000 and existing SR standards© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

3226
3227

relationships between the organization and all its stakeholders. At the international level, relevant
examples of these standards are:

3228
3229

⎯ The UN Global Compact principles: Ten general principles to guide business behavior in the areasof human rights, labor, the environment and anti-corruption;

3230
3231
3232

⎯ The AA1000 Series: Standards providing the basis for improving the sustainability performance oforganizations, including a specific assurance standard, AA1000AS, whose core principles ofmateriality, completeness and responsiveness apply to the overall approach of assurance.

3233⎯ Note to IDTF: Other relevant examples?

3234
3235
3236
3237
3238

Other general SR standards exist at Regional or national level, such as, for example,
ValuesManagementSystem in Germany, SD21000 in France, the Q-RES Guidelines in Italy, etc.
(Note to IDTF: these are only a few of the many, many relevant examples that could be done – and it
would be nice to have other examples from developing countries. Instead of having a long list here in
the text, a further Help-Box could be added here.)

3239
3240
3241
3242
3243

Specific SR standards: These are standards that, focussing on specific SR issues or processes,
enhance the credibility of an organization’s SR approach by demonstrating its adoption of practices
that are broadly accepted. Therefore, they provide guidance to develop the organization’s SR
approach and can include external evaluation of the organization’s reporting, management systems
and actual performance on specific SR issues, such as, for example:

3244
3245
3246

⎯ ISO14000, a series of international standards on environmental management, providing aframework for the development of an environmental management system and the supporting
audit program;

3247
3248

⎯ SA8000, helping organizations to manage ethical working conditions throughout global supply
chains, and to monitor and improve their actual performance;

3249
3250

⎯ OSHAS 18001, helping organizations to control occupational health and safety risks throughmonitoring and improving health and safety management systems;

3251
3252

⎯ GRI, Guidelines providing a framework of principles and indicators that organizations can use tomeasure and report their economic, environmental, and social performance;

3253
3254

⎯ Forest Stewardship Council standards promoting environmentally responsible, socially beneficial
and economically viable management of the world's forests;

3255⎯ Note to IDTF: Other relevant examples?

3256
3257
3258
3259

The above list is intended to provide some examples of existing SR standards, and is not to beconsidered an exhaustive list of SR standards endorsed by ISO26000. There are many otherinternational, regional or national-based SR standards and initiatives that can be usefully applied byorganizations in conjunction with IS026000 as way to enhance the credibility of their SR approach.

3260
3261
3262

Note to IDTF: Check that reference to ALL THE STANDARDS IN THIS SUB-CLAUSE is inaccordance with the criteria developed by the ad hoc task group to refer to international standards andinitiatives.

3263

7.8.5

3264
3265
3266
3267
3268
3269

Assuring the accuracy, reliability and completeness of communications about social responsibility isimportant for both public reporting and other forms of communications. For public reporting, aninternal and/or external party should review the reported information and the processes used to collectand report it. At the very least, all information covered in the report should be subject to internal
assurance by the organization’s own personnel, preferably those independent of the people who
prepared the report. To further enhance the credibility of the report, an organization may seek

Communicating about SR performance© ISO 2007 – All rights reserved

81WORKING DRAFT 3 Rev 2

3270
3271
3272
3273
3274

assurance by an independent third party or parties such as external stakeholders. A similar process
may be followed for assuring the accuracy and reliability of other communications. An organization
should communicate with stakeholders concerning claims about the social responsibility of activities,
products and services and these claims should be verified through internal review and assurance. For
enhanced credibility, these claims may be verified through external assurance.

3275
3276
3277

From this interactive communication, the organization can determine how to continue making
improvements, and is able to enhance its SR approach and overall effectiveness, and its credibility
among stakeholders.

3278

7.9

3279

7.9.1

3280
3281
3282
3283
3284

Small and Medium Organizations play a key role in the societies and economies of every country andworld region. They often practice Social Responsibility as a part of their owners’ and managers’ visionof their role in the community, and often without putting a formal label on their SR activities. SMOs are
an important sector for ISO 26000, as their decisions taken collectively can have a great impact onsustainable development and the welfare of societies.

3285
3286
3287

Clause 7.X is meant to encourage small and medium organizations to be comfortable with ISO 26000,
and to understand how to implement the practical guidance of the standard with flexibility according totheir size and context.

3288

7.9.2

3289
3290

⎯ According to the typical functioning of small organizations, internal management setup andprocedures can be flexible and do not need to be formally expressed.

3291
3292
3293
3294

⎯ Organizations are encouraged to prioritize issues according to their nature and size, andaccording to their stakeholders’ perceptions. SMOs should consider each of the seven core
issues (see Clause 7.2, especially Help Box) when planning their Social Responsibility activities,
but are not under obligation to act on each of those issues

3295
3296
3297
3298

⎯ Collective approach to the implementation is encouraged. Two or more small organizations that
operate in similar conditions can share resources to implement ISO26000. Even when collective
actions are carried out by groups of organizations, each of them is individually accountable for its
actions.

3299
3300
3301

⎯ Collective organizations like trade associations, chambers of commerce, umbrella associations(for NGOs) are encouraged to develop their own suggestions for implementation, based on theirown needs and context.

82

Implementing guidance for small and medium organizations
Key Considerations

General guidelines for implementation in small and medium organizations© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

3302
3303
3304

Annex A (informative)
Note to IDTF: Title, content and text to be determined.

3305© ISO 2007 – All rights reserved

83

WORKING DRAFT 3 Rev 2

3306

Bibliography

3307
3308
3309

Note to IDTF: Most of the references listed in this Bibliography are missing information and are not inproper ISO reference format. Drafters are requested to provide the complete reference in correct ISO
format in the next draft.

3310

[1]

Aarhus Protocol on Persistent Organic Pollutants (POPs), 1998.

3311

[2]

Abolition of Forced Labour Convention, 1957 (No. 105).

3312

[3]

Agenda 21, UN Conference on Environment and Development (1992).

3313

[4]

Convention on Biological Diversity, United Nations Environmental Programme.

3314

[5]

Convention on International Trade in Endangered Species of Wild Fauna and Flora.

3315

[6]

Convention on the Elimination of All Forms of Discrimination against Women, 1979.

3316

[7]

Convention on the Rights of Persons with Disabilities, 2006.

3317

[8]

Convention on the Rights of the Child, 1989.

3318

[9]

Convention to Combat Desertification, United Nations Environmental Programme.

3319

[10]

Discrimination, Employment and Occupation Convention, 1958 (No. 111).

3320

[11]

Equal Remuneration Convention, 1951, (No. 100).

3321

[12]

Forced Labour Convention, 1930 (No. 29).

3322

[13]

Freedom of Association and Protection of the Right to Organize Convention 1948 (No. 87).

3323
3324
3325

[14]

ILO Convention 169 concerning Indigenous and Tribal Peoples Independent Countries.
Adopted on 27 June 1989 by the General Conference of the International Labour Organization
at its 76th session; entry into force 5 September 1991.

3326

[15]

ILO Convention No. 138 Minimum age, 1973.

3327

[16]

ILO Convention No. 182 Worst forms of Child Labour, 1999.

3328

[17]

Indigenous and Tribal Peoples Convention, 1989.

3329
3330

[18]

International Convention on the Elimination of all Forms of Discrimination against Women,
1979.

3331

[19]

International Convention on the Elimination of all Forms of Racial Discrimination, 1965.

3332
3333

[20]

International Convention on the Protection of the Rights of all Migrant Workers and Membersof their Families, 2003.

3334

[21]

International Covenant on Civil and Political Rights, adopted 1966.

3335

[22]

International Covenant on Civil and Political Rights (1976), ICCPR (Article 5).

3336

[23]

International Covenant on Civil and Political Rights (1976), ICCPR (Article 6).

3337

[24]

International Covenant on Civil and Political Rights (1976), ICCPR (Article 7).

84© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

3338

[25]

International Covenant on Civil and Political Rights (1976), ICCPR (Article 8).

3339

[26]

International Covenant on Civil and Political Rights (1976), ICCPR (Article 17).

3340

[27]

International Covenant on Civil and Political Rights (1976), ICCPR (Article 19).

3341

[28]

International Covenant on Civil and Political Rights (1976), ICCPR (Article 26).

3342

[29]

International Covenant on Civil and Political Rights (1976), ICCPR (Article 27).

3343

[30]

International Covenant on Economic, Cultural and Social Rights, (ICECSR) adopted 1966.

3344
3345

[31]

International Covenant on Economic, Cultural and Social Rights, (ICECSR) adopted 1966
(Article 10).

3346
3347

[32]

International Covenant on Economic, Cultural and Social Rights, (ICECSR) adopted 1966
(Article 11).

3348
3349

[33]

International Covenant on Economic, Cultural and Social Rights, (ICECSR) adopted 1966
(Article 12).

3350
3351

[34]

International Covenant on Economic, Cultural and Social Rights, (ICECSR) adopted 1966
(Article 13).

3352
3353

[35]

International Covenant on Economic, Cultural and Social Rights, (ICECSR) adopted 1966
(Article 18).

3354
3355

[36]

ISO 10001: Quality management – Customer satisfaction – Guidelines for codes of conduct fororganizations.

3356
3357

[37]

ISO 10002: Quality management – Customer satisfaction – Guidelines for complaints handlingin organizations.

3358
3359

[38]

ISO 10003: Quality management – Customer satisfaction – Guidelines for dispute resolution
external to organizations.

3360

[39]

ISO 14020:2000: Environmental labels and declarations – General principles.

3361

[40]

ISO 14021:1999: Environmental labels and declarations – Self-declared environmental claims.

3362
3363

[41]

ISO 14024:1999: Environmental labels and declarations – Type I environmental labelling –Principles and procedures.

3364
3365

[42]

ISO 14025:2006: Environmental labels and declarations – Type III environmental declarations– Principles and procedures.

3366
3367

[43]

ISO/TR 14062:2002: Environmental management — Integrating environmental aspects into
product design and development.

3368

[44]

ISO 19011:2002: Guidelines for quality and/or environmental management systems auditing.

3369
3370

[45]

ISO 22000:2005: Food safety management systems – Requirements for any organization in
the food chain.

3371

[46]

ISO 9000:2005: Quality management systems – Fundamentals and vocabulary.

3372

[47]

ISO 9001:2000: Quality management systems – Requirements.

3373

[48]

ISO 9004:2000: Quality management systems – Guidelines for performance improvements.

© ISO 2007 – All rights reserved85

WORKING DRAFT 3 Rev 2

3374
3375

[49]

ISO/IEC 27001: Information technology – Security techniques – Information security
management systems - Requirements.

3376

[50]

ISO/IEC Guide 51: Safety aspects – Guidelines for their inclusion in standards.

3377

[51]

IUCN World Conservation Union Red List of Threatened Species.

3378

[52]

Kyoto Protocol to the UN Framework Convention on Climate Change, 1997.

3379

[53]

Millennium Ecosystem Assessment.

3380

[54]

Montreal Protocol on Substances That Deplete the Ozone Layer, 1987.

3381

[55]

OECD Guidelines for Consumer Protection in the Context of Electronic Commerce.

3382

[56]

OECD Guidelines for Multinational Enterprises: Review, 2000.

3383
3384

[57]

OECD Guidelines for the Security of Information Systems and Networks: Towards a culture of
security,

3385

[58]

OECD Guidelines on the Protection of Privacy and Transborder Flows of Personal Data,

3386

[59]

OECD Recommendation on Dispute Resolution and Redress,

3387
3388

[60]

Our Common Future, Report of the World Commission on Environment and Development;(1987) (also referred to as Brundtland Report),

3389

[61]

Ramsar Convention on Wetlands, 1971.

3390
3391
3392

[62]

Regional and international consultations on the Framework organized by UNEP and UN
Departmentof
EconomicandSocialAffairs(DESA)
athttp://www.uneptie.org/pc/sustain/10year/home.htm.

3393

[63]

Reports of the Intergovernmental Panel on Climate Change (IPCC).

3394
3395

[64]

Resolution 2200A (XXI) of 16 December 1966 entry into force 3 January 1976, in accordancewith article 27. In: http://www.unhchr.ch/html/menu3/b/a_cescr.htm, visited 26/03/2007.

3396

[65]

Right to Organize and Collective Bargaining Convention, 1949 (No. 98).

3397

[66]

Rio Declaration on Environment and Development.

3398

[67]

(Rio Declaration on Environment and Development (1992) Principle 7.

3399

[68]

Rio Declaration on Environment and Development (1992) Principle 9.

3400

[69]

Rio Declaration on Environment and Development (1992) Principle 15.

3401

[70]

Rio Declaration on Environment and Development (1992) Principle 16.

3402
3403

[71]

Rotterdam Convention on the Prior Informed Consent (PIC) Procedure for Certain Hazardous
Chemicals and Pesticides in International Trade, 2004.

3404

[72]

Stockholm Convention on Persistent Organic Pollutants, 2001.

3405

[73]

United Nations Convention Against Corruption.

86© ISO 2007 – All rights reserved

WORKING DRAFT 3 Rev 2

3406
3407
3408

[74]

United Nations Environment Programme Awareness and Preparedness for Emergencies atthe Local Level (APELL) programme, dealing with industrial accidents, which often go hand inhand with natural disasters.

3409
3410

[75]

United Nations Environment Programme. Change and Challenge. A State of the Environment
Briefing for the Global Environment Facility. 2002. p. 23.

3411

[76]

United Nations Framework Convention on Climate Change (UNFCCC) with its Kyoto Protocol.

3412

[77]

United Nations Guidelines for Consumer Protection (as expanded in 1999).

3413

[78]

United Nations Millennium Development Goals, 2000.

3414
3415

[79]

United Nations Millennium Declaration, General Assembly resolution 55/2 of 8 September
2000.

3416
3417
3418

[80]

United Nations World Summit on Sustainable Development, Johannesburg Plan of
Implementation, Ch. IV. ”Protecting and managing the natural resource base of economic andsocial development“. September 2002.

3419
3420
3421
3422

[81]

United Nations, Report of the World Summit for Social Development (Copenhagen, 6-12
March1995),
Copenhagen
DeclarationonSocialDevelopment;In:
http://daccessdds.un.org/doc/UNDOC/GEN/N95/116/51/PDF/N9511651.pdf?OpenElement,
visited 26/03/2007.

3423
3424

[82]

United Nations. Resolution adopted by the General Assembly [without reference to a Main
Committee (A/55/L.2)] 55/2. United Nations Millennium Declaration; 8th plenary meeting.

3425

[83]

UNESCO Declaration against the Intentional Destruction of Cultural Heritage, 2003.

3426

[84]

Universal Declaration of Human Rights, 1948, Article 3.

3427

[85]

Universal Declaration of Human Rights, 1948, Article 4.

3428

[86]

Universal Declaration of Human Rights, 1948, Article 5.

3429

[87]

Universal Declaration of Human Rights, 1948, Article 7.

3430

[88]

Universal Declaration of Human Rights, 1948, Article 12.

3431

[89]

Universal Declaration of Human Rights, 1948, Article 16.

3432

[90]

Universal Declaration of Human Rights, 1948, Article 17.

3433

[91]

Universal Declaration of Human Rights, 1948, Article 18.

3434

[92]

Universal Declaration of Human Rights, 1948, Article 19.

3435

[93]

Universal Declaration of Human Rights, 1948, Article 25.

3436

[94]

Universal Declaration of Human Rights, 1948, Article 26.

3437

[95]

Universal Declaration of Human Rights, 1948, Article 27.

3438

[96]

Vienna Declaration and Programme of Action, UN Doc. A/ CONF. 157/23, 12 July 1993.

3439
3440

[97]

World Declaration on the Survival, Protection and Development of Children, World Summit forChildren, 1990.

© ISO 2007 – All rights reserved

87

WORKING DRAFT 3 Rev 2

3441

Index

3442
3443

Note to IDTF: The Editing Committee believes that an index would increase the usability of ISO 26000
and that it should be provided in the final document.

3444

88

© ISO 2007 – All rights reserved