Description
This standard provides guidance to all typesof organizations, regardless of their size or location, on:
- concepts, terms and definitionsrelatedto socialresponsibility;
- the background,trends and characteristics ofsocialresponsibility;
- principles andpracticesrelating to socialresponsibility;
- the core subjectsandissuesof socialresponsibility;
- integrating,implementingandpromotingsociallyresponsiblebehaviourthroughouttheorganizationand, through its policies and practices, withinits sphere of influence;
- identifying and engaging with stakeholders; and
- communicating commitments, performance and other information related to social responsibility.
TABLE OF CONTENTS
| Content | Page |
| Introduction | vi |
| 1 Scope | 1 |
| 2 Terms and definitions | 2 |
| 3 Understanding social responsibility | 5 |
| 3.1 The social responsibility of organizations: Historical background | 5 |
| 3.2 Recent trends in social responsibility | 6 |
| 3.3 Characteristics of social responsibility | 7 |
| 3.4 The state and social responsibility | 10 |
| 4 Principles of social responsibility | 11 |
| 4.1 General | 11 |
| 4.2 Accountability | 11 |
| 4.3 Transparency | 11 |
| 4.4 Ethical behaviour | 12 |
| 4.5 Respect for stakeholder interests | 13 |
| 4.6 Respect for the rule of law | 13 |
| 4.7 Respect for international norms of behaviour | 13 |
| 4.8 Respect for human rights | 14 |
| 5 Recognizing social responsibility and engaging stakeholders | 14 |
| 5.1 General | 14 |
| 5.2 Recognizing social responsibility | 15 |
| 5.3 Stakeholder identification and engagement | 18 |
| 6 Guidance on social responsibility core subjects | 20 |
| 6.1 General | 20 |
| 6.2 Organizational governance | 23 |
| 6.3 Human rights | 24 |
| 6.4 Labour practices | 35 |
| 6.5 The environment | 44 |
| 6.6 Fair operating practices | 51 |
| 6.7 Consumer issues | 54 |
| 6.8 Community involvement and development | 63 |
| 7 Guidance on integrating social responsibility throughout an organization | 72 |
| 7.1 General | 72 |
| 7.2 The relationship of an organization’s characteristics to social responsibility | 73 |
| 7.3 Understanding the social responsibility of an organization | 74 |
| 7.4 Practices for integrating social responsibility throughout an organization | 77 |
| 7.5 Communication on social responsibility | 79 |
| 7.6 Enhancing credibility regarding social responsibility | 82 |
| 7.7 Reviewing and improving an organization’s actions and practices related to social responsibility | 83 |
| 7.8 Voluntary initiatives for social responsibility | 86 |
| Annex A (informative) Examples of voluntary initiatives and tools for social responsibility | 89 |
| Annex B (informative) Abbreviated terms | 112 |
| Bibliography | 113 |

