Template for comments and secretariat observations

Document: DIS 26000

Date: 2010-02-12

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Comment (justification for change) by the MB

Proposed change by the MB

Secretariat observations
on each comment submitted

geThanks to the hard work of the members of IDTF and
Editing Committee, the draft has greatly improved. Inorder to make the draft easier to read and understand forusers, the Japanese National Committee submits thecomments below.

See JP comments below for further improvement.

ge

The maintenance procedure after publication is not clear.

The maintenance of ISO 26000 after publication
should be considered in the WG.

ge

ISO26000 can first have its meaning when it is usedbroadly by developing countries and small and medium
organizations.

Based on Quebec Resolution 12, ISO 26000
dissemination plan should be discussed effectively
in CAG and WG Plenary, taking developing
countries and SMOs into account.

ed

In case sub-bullets are spreading over pages, it is difficult
to distinguish sub-bullets from bullets. (For example, itapplies to the case of the following pages )In order to avoid confusion, use the following table
instead of sub-bullets, as in ISO/IEC Directives
Part 2.
a)
b)
－
－
－
c)

JP-All General
1

JP-All General
2
JP-All General
3

JP-All General4

p38-39(6.4.6.2)
p42-43(6.5.3.2)
p51-52(6.7.2.1)

JP-All Introduction

185

5

Box 1

JP-All 1
6

237

te

te

It should be made clear that the terms “review” and“evaluation,” which are closely related to the ISO MSS,
are not being used in these standards in the samecontext as MSS.

In order to avoid user misunderstanding, thefollowing new paragraph should be inserted afterLine 185:

The sentence “However, for purposes of the Marrakesh
Agreement…” gives an interpretation on WTO
Agreement, but ISO should not give any interpretation of
WTO.

Delete the sentence:

Although a conclusion was reached in Quebec, this issue“Terms that are not defined in Clause 2 are usedin the common sense of the word, assuming theirdictionary meanings.”

However, for purposes of the Marrakesh
Agreement Establishing the World Trade
Organization (WTO) it is not intended to beinterpreted as an “international standard”,

1 MB = Member body (enter the ISO 3166 two-letter country code, e.g. CN for China; comments from the ISO/CS editing unit are identified by **)2 Type of comment: ge = generalte = technicaled = editorial
NOTE
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page 1 of 13
ISO electronic balloting commenting template/version 2001-10

Template for comments and secretariat observations

Document: DIS 26000

Date: 2010-02-12

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Clause No./
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Note(e.g. Table 1)

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Comment (justification for change) by the MB

Proposed change by the MB

Secretariat observations
on each comment submitted

JP-All 2.2

ed

The abbreviation of United Nations Framework
Convention on Climate Change” is not correct.

Change UNFCC to UNFCCC.

442

te

Governmental organizations can have positive effects toother organizations by taking the lead in behaving in asocially responsible way.

Add the following to L442:

te

It is more appropriate to clarify the meanings bydescribing to remove any entrance barriers, rather than toachieve parity of the mix of men and women, based on
initial intention of gender equality. It is also more relevant
for all type of organization and at any jurisdictions andcountries.

Replace "progressively achieving parity;" in Line459 by "realizing no gender barriers”.

te

It does not always bring about good result for theorganization and/or its members to have a target or quota
to promote gender. It should contain more flexible way
which adapts the organization and/or its people including
best practice approach.

Add "best practice references " in Line 472 as
follows;

8

JP-All 3.2

458-459

9

Box2

JP-All 3.2

472-473

10

Box2

JP-All 3.3.1
11“guideline” or “recommendation”.

393

7
JP-All 3.2

should be reconsidered.

480-483ed

Character of social responsibility is concisely described in
the first passage: "The essential characteristic of social
responsibility is .......and the environment." in Lines 478480.

“Governmental organizations can lead otherorganizations by behaving in a socially responsibleway.”"to use indicators, targets and best practicereferences to systematically monitor ......”
Delete the following passage:"This implies ...... in its relationships." in Lines 480483.

The contents in the second passage “This implies bothtransparent and ethical behaviour that contributes tosustainable development, takes into account the interestsof stakeholders, is in compliance with applicable law andconsistent with international norms of behaviour, and is
integrated throughout the organization and practised in its
relationships.” are quoted from the same contents in thedefinition of "social responsibility (2.1.18)." .It is notnecessary to write it here again.
1 MB = Member body (enter the ISO 3166 two-letter country code, e.g. CN for China; comments from the ISO/CS editing unit are identified by **)2 Type of comment: ge = generalte = technicaled = editorial
NOTE
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page 2 of 13
ISO electronic balloting commenting template/version 2001-10

Template for comments and secretariat observations

Document: DIS 26000

Date: 2010-02-12

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Comment (justification for change) by the MB

Proposed change by the MB

Secretariat observations
on each comment submitted

JP-All 5.2.1

761-762

te

12

768

1) An organization is part of society.
2) The decisions and activities of an organization do not
only have impacts on society; its impacts also affect theenvironment surrounding a society.

Figure23) Members of an organization (such as employees) arealso part of stakeholders.
4) Figure 2 should be revised to reflect the above
perspective.

1) In Line 761, add “, which is part of society,” after“An organization”.
- impact on society and the environment2) In Line 762, add “the environment” after“society”.
3) Add the following passage after Line 768:
- while some stakeholders are separate from theorganization, others like employees are part of theorganization.
4) Replace Figure 2 with the attached figure toreflect the afore-mentioned view.

Society (and the environment)
Expectations

Impacts

Organization
Impacts
Interests

Stakeholders

Note : Stakeholders' interests are not always consistent with the expectations of society.

Figure 2- Relationship between an organization, its stakeholders and society
Annex to Japan's comment #12※提案図の拡大版はコメント最終ページを参照
JP-All 5.2.1
13774-775

te

The example of the relationship between a supplier's
interest and society's interest in Lines 774-775 is difficult
to understand. More appropriate example should bereferred.

Replace the passage in Lines 774-775 by thefollowings:"For example, when an organization decides tospend a large amount of its capital resources onenvironmental protection, it may lead to

1 MB = Member body (enter the ISO 3166 two-letter country code, e.g. CN for China; comments from the ISO/CS editing unit are identified by **)2 Type of comment: ge = generalte = technicaled = editorial
NOTE
Columns 1, 2, 4, 5 are compulsory.
page 3 of 13
ISO electronic balloting commenting template/version 2001-10

Template for comments and secretariat observations

Document: DIS 26000

Date: 2010-02-12

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(3)

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(7)

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Clause No./
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Note(e.g. Table 1)

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Comment (justification for change) by the MB

Proposed change by the MB

Secretariat observations
on each comment submitted

restrictions on dividends. While the organization's
decision meets expectations of society, it is notalways in consistent with interests of its specificstakeholders."
JP-All 5.3.3

902

te

14

JP-All 5.3.3

16

Add the following phrase after "....decisions." inLine 902.

(Results of discussion at the Clause Specific Meeting 5of the meeting of ISO/TMB/WG/SR in Quebec are notreflected)

The main aim of stakeholder engagement should
be to recognize expectations and issues of society
by understanding concerns and background ofeach stakeholder, and thereby to identify what anorganization should address on social
responsibility. Through stakeholder engagement,
an organization should exchange opinions withstakeholders, clarify their expectations, address
the differences, find common ground, create
solutions and build trust.

926

te

The passage “In most situations an organization will
already know, or can easily learn, society’s
expectations…” sounds exceedingly presumptive.

Substitute "most" in Line 926 with "some."

1221-1236te

As security personnel are the only concrete examples of"complicity" cited, more examples that are easier tounderstand for users should be included.

Add examples of severing ties with anti-social
entities and rewrite Lines 1221-1236 as follows:

15
JP-All 6.3.5.2

The main aim of stakeholder engagement is not shown
clearly and specifically.

An organization can become aware of, prevent
and address risks of complicity by common
features of legal and social benchmarks into its
due diligence processes. For example, anorganization can avoid or reduce risks ofcomplicity with anti-social entities like organizedviolence groups, by declaring itself not to keep any
relations with these entities or by sharing
information on these entities among members in
the local community seeking assistance of thepolice authorities.

In addition, an organization should:
1 MB = Member body (enter the ISO 3166 two-letter country code, e.g. CN for China; comments from the ISO/CS editing unit are identified by **)2 Type of comment: ge = generalte = technicaled = editorial
NOTE
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page 4 of 13
ISO electronic balloting commenting template/version 2001-10

Template for comments and secretariat observations

Document: DIS 26000

Date: 2010-02-12

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2

(3)

4

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Clause No./
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Typeofcomment2

Comment (justification for change) by the MB

Proposed change by the MB

Secretariat observations
on each comment submitted- not provide goods or services to an entity that
use them to carry out human rights abuses;- not enter into a formal partnership with a partnerthat commits human rights abuses in the context
of partnership;- inform itself about the social and environmental
conditions in which purchased goods and services
are produced; and- consider making public, or taking other action
indicating that it does not condone acts of
discrimination occurring in employment in the
country concerned.

One typical area in respect of potential complicity
in human rights abuses relates to security
arrangements. In this respect, among other things,
an organization should:- verify that its security arrangements respecthuman rights and are consistent with international
norms and standards for law enforcement;- ensure that security personnel (employed,
contracted or sub-contracted) is adequately
trained;- ensure that complaints about security
procedures or personnel are addressed andinvestigated promptly and, where appropriate,
independently.
JP-All 6.3.7.2
171329-1332

te

In line 1329-1332 of the text, it can be interpreted as
encouraging illegal work of the illegal migrants or the
undocumented migrants.

Add the following text after “…families.” in line
1332.
“The promotion should not be used to justify
encouraging illegal work.”

1 MB = Member body (enter the ISO 3166 two-letter country code, e.g. CN for China; comments from the ISO/CS editing unit are identified by **)2 Type of comment: ge = generalte = technicaled = editorial
NOTE
Columns 1, 2, 4, 5 are compulsory.
page 5 of 13
ISO electronic balloting commenting template/version 2001-10

Template for comments and secretariat observations

Document: DIS 26000

Date: 2010-02-12

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Comment (justification for change) by the MB

Proposed change by the MB

Secretariat observations
on each comment submitted

1527

ed

The words "decent work" (Line 1527, Line 1782), "decent
working conditions"（Line 1567）and “decent conditionsof work" (Line 1624) are inconsistent in usage.

Check whether the usage of these three words are
consistent or not and use the most appropriate
word if necessary.

1788-1789

te

The examples here are too specific. The bullet should be
revised to provide general assistance that an organization
should provide in situations where workers lose their job.

Change "and helped to access training on stressmanagement to cope with being made redundant;"
in Lines 1788-1789 to” and helped to accessassistance for new employment, training andmental care;”.

1832

ed

This relates to an issue of a word order between "avoid"and "assess". Logically, an organization at first assesses
the environmental impacts and then tries to avoid andreduce them.

Change the order of wording between "avoid" and"assess" on a sentence beginning from "Anorganization" in Line 1831, as follows;

JP-All 6.4.3
18
JP-All 6.4.7
19

JP-All 6.5.2.1
20

JP-All 6.5.2.2

1873

te

In Line 1873, meaning of “robust labeling schemes" is notclear.

Change “relevant, independent, and robust” inLine 1873 to “reliable and effective”.

1881

te

It should not be limited to sulphur dioxide only.

Change "sulphur dioxide (SO2)" to "sulphur oxides(SOx)" in Line 1881.

1905-1908

te/ed

An organization should take measures to eliminate orminimize impacts caused by pollution and waste before
measuring, recording and reporting on its significant
sources of pollution.

Add "and take measures to eliminate or minimize
pollution and waste" after "services;" in Line 1905
and move "and measure, record......sources ofpollution;" to the second bullet.

(to be in accordance with 6.5.6.2).

－measure, record and report on its significant
sources of pollution and reduction of pollution,water consumption, waste generation and energy
consumption; "The use of innovative technologies should not be limited
to renewable resources. Innovative technologies can beapplied to a much wider field, such as raising theefficiency of resource utilization, improving the efficiency

Change the order of wording after “An organization….. responsibly,” in Lines 1936-1937.

21
JP-All 6.5.3.1
22
JP-All 6.5.3.2
23

JP-All 6.5.4.1
24"An organization should implement programmes
using a risk-based and sustainability perspective
to assess, avoid and reduce environmental risks
and impacts from activities, products and services.

1936-37

te

From: “and by combining or replacing non-

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NOTE
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page 6 of 13
ISO electronic balloting commenting template/version 2001-10

Template for comments and secretariat observations

Document: DIS 26000

Date: 2010-02-12

1

2

(3)

4

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(6)

(7)

MB1

Clause No./
Subclause No./
Annex(e.g. 3.1)

Paragraph/
Figure/Table/
Note(e.g. Table 1)

Typeofcomment2

Comment (justification for change) by the MB

Proposed change by the MB

Secretariat observations
on each comment submittedof power generation, producing electricity through nuclear
power, and developing energy-saving technologies. All
these activities can be treated in parallel to the examples
cited in the previous passage of how to use resources
responsibly.

renewable resources with renewable resources,
for example by using innovative technologies.”
To: “and by using innovative technologies, forexample by combining or replacing non-renewablewith renewable resources."

Furthermore, we can regard the use of renewable
resources as one example of innovative technologies,
and it is more appropriate to reverse the order of wording
between “innovative technologies” and “renewable
resources.”
JP-All 6.5.4.1

1941-42te

The concept of “renewable resources” is too narrow. A
more comprehensive concept is necessary to encourage
the use of “non-carbon energy sources.”

In Line 1941, in between “use” and “renewable
resources”, insert “non-carbon energy sources
including, but not limited to,"

1953

te

The term “forestry” has a positive connotation, such asconservation of forests. It is better to limit the description
to activities that become a burden to the environment,such as “logging of natural forests.

Change “forestry” to “deforestation” in Line 1953.

1962

te

Depending on the amount of energy needed for recycling,
the use of recycled materials can go against the idea ofsustainability.

In Line 1962, add “while considering otherenvironmental impacts.”

2289

ed

There is no 6.3.7.8.

Delete “(see 6.3.7.8)”.

2291-2292te

The term “vulnerable (groups)” appears three times in 6.7.

Add after L2292: Such consumers include
pregnant women.

25
JP-All 6.5.4.1
26

JP-All 6.5.4.2
27
JP-All 6.7.2.2
28
JP-All 6.7.2.2
29- Vulnerable consumers (see 6.3.7.8) need to be treatedwith special care. (L2289)- not unfairly target vulnerable groups;(L2319)- pay special attention to vulnerable groups (L2353)
The “vulnerable (groups)” is explained in 6.3.7.2 of
Human Rights, but it is questionable whether the same
explanation can be applied to Consumer Issues.

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page 7 of 13
ISO electronic balloting commenting template/version 2001-10

Template for comments and secretariat observations

Document: DIS 26000

Date: 2010-02-12

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Proposed change by the MB

Secretariat observations
on each comment submitted

Status of pregnant women is unclear in Human Rights.
Vulnerable people in the context of Consumer Issues
should cover pregnant women as well.
JP-All 6.7.3.2

2320-2321

te

To require the description in “the languages of point ofsale” when providing such detailed information as
regarding accessibility of products and services could
create the possibility of trade barriers and incur hugecosts.

Change “in the languages of the point of sale” inLines 2320-2321 to “in official or most commonlyused languages in a particular country or provinceof sale”.

2328

te

In Line 2328, the term “potentially hazardous processes”
has been added. This term is not well defined, and thescope is too wide.

Delete “potentially hazardous processes” in Line
2328.

2338

te

Consumer lending should be addressed not only from theviewpoint of information disclosure but also from theviewpoint of prevention of unreasonable credit rate.
Unreasonable credit rate is a part of predatory lending
practice which is emerging as a social problem in many
countries.

Add the following to L2338.

30

JP-All 6.7.3.2
31
JP-All 6.7.3.2
32

JP-All 6.7.4.2

2386

te

In Line 2386, the item, “Measures for traceability may be
relevant and useful." has been added. However,measures for traceability to the end users have not yet
been diffused and it is difficult to tell what it refers to.

Add “in its value chain” to read "Measures fortraceability in its value chain may be relevant anduseful." and move the sentence to Line 2362 after“accidents”.

2395-2396

te“An organization’s role in sustainable consumption" hasbeen expanded from "the production processes it uses”
as stated in Committee Draft to "their life cycle and value
chain". The sentence "An organization’s role insustainable consumption arises from their life cycle andvalue chain" is not appropriate.

Replace the passage in Lines 2395-2396 by thefollowings:

The passage on promoting education of consumers iscovered in “6.7.9 Consumer issue 7: -- Education andawareness.” It is redundant since “sustainableconsumption” is also a subject for education.

Delete the following passage in Lines 2399-2400.

33

JP-All 6.7.5.1
34

JP-All 6.7.5.1
35“and avoid predatory lending practices including
unreasonable credit rates“

2399-2400

ed"An organization can promote sustainableconsumption arising from the products andservices it offers, their life cycle and the value
chain and the nature of the information it provides
to consumers."“Organizations should promote the educationneeded to inform consumers of the impacts of theirlifestyle choices on their well-being and on the

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page 8 of 13
ISO electronic balloting commenting template/version 2001-10

Template for comments and secretariat observations

Document: DIS 26000

Date: 2010-02-12

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Proposed change by the MB

Secretariat observations
on each comment submitted

environment.”
JP-All 6.7.5.2

2416

te

In Line 2416, meaning of “robust labeling schemes" is notclear.

Change “relevant, independent, and robust” inLine 2416 to “reliable and effective”.

2519

te

Factors for considerations when consumers act
responsibly are not clearly described.

Insert "taking social and environmental impacts
into account" after "responsibly" in Line 2519.

2521-2522

te

The passage -- “Whenever there is a formal contract
between an organization and a consumer, theorganization should verify that the consumer is properly
informed of all relevant rights and obligations.” – can beinterpreted as a compelling, binding obligation. As such, it
is not suitable as standards for guidance.

Change “Whenever” to “In case” in Line 2521.

2536

te

In Line 2536, the term “any necessary precaution” hasbeen put in place. However, it is difficult to address thisissue in the case of risks, such as natural disasters, thatcannot be predicted.

Delete "any" and change "precaution" to"precautions" in Line 2536 to read:

36
JP-All 6.7.9 .1
37
JP-All 6.7.9 .1
38

JP-All 6.7.9.2
39

JP-All 6.8.1

2549-2553

te40

JP-All 6.8.1

2561

te

The following sentences should be improved to
distinguish between “community” in a broad sense and ina narrow sense.

"－information about risks related to use andnecessary precautions"
Change to:“For the purpose of this clause, ‘community’ refers to thegeographic area where residential or other social
settlements are located, which is in physical proximity tothe organization’s sites or to the organization’s areas of
impacts. The area and the groups that compose acommunity will depend upon the context and especiallyupon the size and nature of the organization’s impacts. In
some circumstances, however, the term might be definedand understood on a wider basis, for instance a ‘virtual’community concerned with a particular issue.”'Community’ in this clause refers to the geographic
area where residential or other social settlements
are located, which is in physical proximity to theorganization’s sites or to the organization’s areasof impacts. The area and the groups that compose
a community will depend upon the context andespecially upon the size and nature of theorganization’s impacts. In general, however, theterm can also be understood to mean a group ofpeople having particular characteristic in common,for instance a ‘virtual’ community concerned with aparticular issue.

The line explains community development in general.

Change "broadly" in Line 2561 to "generally."

41
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page 9 of 13
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Template for comments and secretariat observations

Document: DIS 26000

Date: 2010-02-12

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Proposed change by the MB

Secretariat observations
on each comment submitted

JP-All 6.8.1

2575-2578,

te

42

2856

6.8.9.1

Description of social investment is inconsistent between
6.8.1 and 6.8.9.1. The passage in Lines 2856-2857;"Social investment takes place when organizations invest
their resources in infrastructure and other programmes
aimed at improving social aspects of community life"
implies that social investments can be associated with anorganization's core activities.
Therefore, the description in Lines 2576-2577;" Social
investments are activities that are not associated with oraimed directly at enhancing an organization's core
operational activities," is too affirmative.

JP-All 6.8.1

2583

43

2639-2640

6.8.2

te

L2583 is a little sudden.
LL2639-2640 should be placed in 6.8.1 rather than 6.8.2.

Replace the passage in Lines 2576-2578 by thefollowings;"In general, social investments are activities
designed to sustain and enhance an organization’s relationships with its communities, but suchactivities can simultaneously be associated withenhancing an organization’s core operations, so
as to provide mutual benefit and increase theorganization’s capacity for continued community
development."
Change L2583, combine it with LL2639-2640 tomake one paragraph and move it to the end of theOverview.
After L2582:
Some activities of an organization may be
explicitly intended to contribute to community
development; others may aim at private purposes
but indirectly promote general development.
Philanthropy (as described in 3.3.4) is also an
activity of an organization intended to have apositive impact on society.

JP-All 6.8.2.2
44

2641

te

Show more clearly the importance of integration of theconcept of community involvement into organization’s
core activities.

Add “particularly core activities” after "theorganization's activities," in Line 2641.

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page 10 of 13
ISO electronic balloting commenting template/version 2001-10

Template for comments and secretariat observations

Document: DIS 26000

Date: 2010-02-12

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Secretariat observations
on each comment submitted

JP-All 6.8.2.2

2650-2653

te45

Box 14The sentence "an organization selling farm equipment
could provide training in farming techniques" in Line 2650
is not easy to understand. An example of procurement ismore appropriate than that of selling.
It is more understandable to change "an organization" inLines 2650-2651 into specific names.

JP-All 6.8.3

2674

46

2676

te/ed

It is not appropriate to use "Community involvement" as a
sub-title for issue 1, as it is included in the title for 6.8.3“Community involvement and development”.

Replace the first example in Line 2650 by thefollowings;"－a trading firm purchasing agricultural productsin fair prices can contribute to the sustainable
development of local economy."
Change "an organization" in the 2nd example inLine 2651 to "a mining company".
1) Change sub-title from "Community involvement"
to "Outreach to the community".
2) Rewrite the first sentence in Line 2676 to :"An organization's proactive outreach to thecommunity is an essential element of community
involvement."

JP-All 6.8.6.2

2763-2764

te

47

An aspect of contribution by an adoption of "innovativetechnologies" is not listed here.

Insert the following bullet in between Line 2762
and Line 2763.
"－consider contributing to the development ofinnovative technologies that can help solve socialand environmental issues in local communities."

JP-All 6.8.7.1

2776-2777

te

48

JP-All 6.8.7.1
492789-2790

teEconomic activities by competitive and diverse locallybased enterprises and co-operatives are important, but it
is too much to say that they are “the main engine”. It will
be more appropriate to say “Locally-based, competitiveand diverse enterprises and co-operatives are crucial increating wealth”.
It should be specified that local organizations need to be
integrated into the organization’s value chain.

Change LL2776-2777 to:Locally-based, competitive and diverse enterprises
and co-operatives are crucial in creating wealth inany community.

Change LL2789-2790 to:
Organizations can play a positive role in thedevelopment of communities by integrating the
locals in their value chain.

1 MB = Member body (enter the ISO 3166 two-letter country code, e.g. CN for China; comments from the ISO/CS editing unit are identified by **)2 Type of comment: ge = generalte = technicaled = editorial
NOTE
Columns 1, 2, 4, 5 are compulsory.
page 11 of 13
ISO electronic balloting commenting template/version 2001-10

Template for comments and secretariat observations

Document: DIS 26000

Date: 2010-02-12

1

2

(3)

4

5

(6)

(7)

MB1

Clause No./
Subclause No./
Annex(e.g. 3.1)

Paragraph/
Figure/Table/
Note(e.g. Table 1)

Typeofcomment2

Comment (justification for change) by the MB

Proposed change by the MB

Secretariat observations
on each comment submitted

2863

ed

There is no need for a reference “see 6.8.2” here only,
because every issue is referring to this clause 6.8.2
Principles and Considerations.

Delete “(see 6.8.2)”.

2864-2866

ed

The previous paragraph covers the same kind of content.
There is no need to be repeated.

Delete “These actions should…” and move thesentence "Social investments do not exclude
philanthropy (for example, grants, volunteeringand donations)." to the end of L2859.

2881-2882

ed“Special attention should be given to child nutrition” also
appears in 6.8.8.2 Health in LL2847-2848.

Delete LL2881-2882.

3007-3008

te

An organization makes the final decision in prioritizing
issues. The expression “involve” suggests thatstakeholders would be involved in decision-making.

Replace the passage in Lines 3007-3008 by thefollowings:

For the sake of clarity and user-friendliness, this section
should be divided into four sub-sections, each subsection carrying a headline.

*Insert "7.8.1 General" in between Line 3398 and
3399.

JP-All 6.8.9.1.
50
JP-All 6.8.9.2.
51

JP-All 6.8.9.2.
52
JP-All 7.3.3
53

JP-All 7.8

3398-3471

ed

54"An organization should identify the priorities
through stakeholder engagement (see 5.3)."*Insert "7.8.2 Voluntary nature of participation" inbetween Line 3413 and 3414.
*Insert "7.8.3 Considerations" in between Line3435 and 3436.
*Insert "7.8.4 Notes on Annex A" in between Line
3461 and 3462.

JP-All 7.8

3431-3435

ed

The passage in Lines 3431-3435 is highly important since
it contains matters of recognition and certification.

Make the passage in Lines 3431-3435 an
independent paragraph.

te

The "Charter of Corporate Behavior", which has been
made public on the Web site globally for free, refers toseven core subjects and gives best practices of concrete
actions. Currently, summary version of its English
translation has been made available, and a full English
translation will be on the Web in the near future.

Insert the "Charter of Corporate Behavior" under
Section 3 Single Stakeholder Initiatives of Table
A.1 Examples of cross-sectoral initiatives.

55
JP-All Annex A
56

1 MB = Member body (enter the ISO 3166 two-letter country code, e.g. CN for China; comments from the ISO/CS editing unit are identified by **)2 Type of comment: ge = generalte = technicaled = editorial
NOTE
Columns 1, 2, 4, 5 are compulsory.
page 12 of 13
ISO electronic balloting commenting template/version 2001-10

Template for comments and secretariat observations

Document: DIS 26000

Date: 2010-02-12

1

2

(3)

4

5

(6)

(7)

MB1

Clause No./
Subclause No./
Annex(e.g. 3.1)

Paragraph/
Figure/Table/
Note(e.g. Table 1)

Typeofcomment2

Comment (justification for change) by the MB

Proposed change by the MB

Secretariat observations
on each comment submitted

Therefore, it meets the criteria of inclusion in the Annex
described in Lines 3541-3553.
Regional balance should be considered in the process of
selecting relevant initiatives and tools.
JP-All Bibliography

3740

ed

Year of conclusion of UNFCCC is wrong.

Change "1997" to "1992".

57

1 MB = Member body (enter the ISO 3166 two-letter country code, e.g. CN for China; comments from the ISO/CS editing unit are identified by **)2 Type of comment: ge = generalte = technicaled = editorial
NOTE
Columns 1, 2, 4, 5 are compulsory.
page 13 of 13
ISO electronic balloting commenting template/version 2001-10

Society (and the environment)
Expectations

Impacts

Organization
Impacts
Interests

Stakeholders

Note : Stakeholders' interests are not always consistent with the expectations of society.

Figure 2- Relationship between an organization, its stakeholders and society
Annex to Japan's comment #12