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P
eople
:
social
inclusion
,
green
jobs
,
education
• Labour practices – encompasses all policies and practices
relating to work performed within, by or on behalf of the
organization, including subcontracted work, employment,
social dialogue, conditions of work, health and safety,
social protection, human development and training in the
workplace
• Environment – includes pollution prevention and sustainable
resource use (energy, water and materials) with both
themes including climate change mitigation, adaptation and
environment protection, biodiversity and the restoration of
natural habitats
• Fair operating practices – covers prevention of corruption,
responsible political involvement, promotion of fair
competition, social responsibility in the value chain and
respect for property rights
• Consumer issue – includes fair marketing, factual and unbiased
information, fair contractual practices, protection of consumers’
health and safety, promotion of sustainable consumption,
education and awareness, consumer service, support, complaint
and dispute resolution, consumer data protection and privacy
and access to essential services
• Community involvement and development – through education
and culture, employment creation and skills development,
technology development and access, wealth and income
creation, health and social investment.
Approaches to corporate social responsibility
ISO 26000 guidance is oriented toward mastering impacts and
performance. It is not a management system that establishes
requirements, which is why it is not intended or appropriate for
certification, regulatory or contractual use. The important thing
is what the organization really does and not how it does it. It can
profit from concrete actions it undertakes. Even if an organization
meets the expectations of society, social responsibility should not
be seen as a constraint or obligation, but as a strategy that allows it
to create shared value for itself and for the various components of
society and the environment. It is not just a question of communi-
cation for the organization, or a superficial ‘green washing’ practice
but an integral part of core organizational strategy, which allows
for the renewal of the business design, activities and market. It can
be a way of finding opportunities for cooperation with stakehold-
ers. In this respect the organization should:
• Consider the integration of the seven general principles and
those associated with core subjects
• Identify its impacts on society, economy, environment,
community and stakeholders as well as associated expectations
• Prioritize domains of action that are relevant and important
in terms of risk and opportunity for the organization, society,
environment and stakeholders
• Estimate the level of organizational performance in different
policy areas and the degree of maturity of managerial practices
• Identify relevant initiatives on the themes of social responsibility
led by sectors, governments and territories, from which to draw
information, resources, capabilities and cooperation
• Develop an action plan for the short, medium and long term for
continuous improvement, eliminating the risk factors (such as
regulatory non-compliance) and addressing differentiation in
incremental terms, for example, continuous improvement or
breakthrough innovation
• Engage in dialogue with stakeholders, both
internally and externally.
Social responsibility in governance
ISO 26000 is not intended to replace, alter, or in any
way change the duty of the State to act in the public
interest. But governments at all levels can assist organ-
izations to operate in a socially responsible manner,
which includes the recognition and promotion of
social responsibility.
As governance is multilevel, sustainable develop-
ment must be designed and implemented at all levels
including global, regional, national and local.
We propose a connection of social responsibility,
as defined by ISO26000, with reflection on govern-
ance at the United Nations Conference on Sustainable
Development (Rio+20).
At the international level, institutional issues
concern both the process of coordinating various
international policies and organizations through
the United Nations Commission on Sustainable
Development or specialized agencies, and strengthen-
ing UNEP and its transformation into an international
organization. At the national level, the issues include
the development of strategies on sustainable devel-
opment and turning international agreements into
national law. At the local level, development of local
strategies for sustainable development are covered
by the so-called ‘Local Agenda 21’. ISO 26000 can
provide the final element of this multilevel govern-
ance through integration in each organization. It
recognizes the legitimacy of international law and
intergovernmental agreements through the notion
of an international standard of behaviour, national
recognition of national laws, the identification of
relevant policy areas, and initiatives and actions
relevant to sustainable development.
It is necessary that institutions recognize social
responsibility as a lever for implementing the law,
as well as their strategies and actions. This could
facilitate the implementation of social responsibil-
ity, support the organizations involved and assist in
the implementation of initiatives and processes that
advance the practice of social responsibility.
This bridge between institutions and voluntary
commitments, along with contracts between private
actors and the merging of institutionalist and contrac-
tualist visions of social responsibility, has been
established by the diversity of stakeholders who
participated in writing ISO 26000. But the ISO system
does not offer an implementation mechanism that
leaves the market to act. It established a monitoring
process in preparation for the revision. It is necessary
to organize a global partnership on implementation
that has a similar composition in its development.
This is the mission of the United Nations Partnership
for Sustainable Development that is envisaged by the
International Organization of La Francophonie and
proposed for discussion in Rio+20.