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Clause 1: Guidance on SRClause 1: Guidance on SR
1.0 Scope
What is ISO 26000?
- provides guidance to all typse of organizations regardless of size or
location
- assists organizations in contributing to sustainable development
- encourages to undertake activities beyond legal compliance
- promotes common understanding in the field of social responsibility
Note: In applying ISO 26000, it is advisable that the organization consider
societal, environmental, legal, economic and organizational
diversities with international norms of behaviour in the background.
sustainable development
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Ultimate goal of the
organization:
Maximize contribution to
sustainable development.
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4.2 Accountability
Principle: An organization should be accountable for its impacts on
society and the environment.
An organization should accept appropriate scrutiny or criticisms.
Accountability imposes obligation.
Accountability encompasses accepting responsibility where
wrongdoing has occurred, taking appropriate actions to remedy and
prevent from being repeated.
The degree of accountability may vary but should always correspond
to the amount or extent of authority.
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Accountability
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4.4 Ethical Behaviour
Principle:An organization should behave ethically at all times.
An organizations behaviour should be based on the ethics ofhonesty,
equity and integrity.
An organization should always promote ethical conduct through:
- developing governance structures
- identifying, adopting and applying standards of ethical behaviour
- encouraging and promoting observance of its standards
- defining and communicating standards of ethical behaviour- preventing or resolving conflicts of interests
- establishing oversight mechanisms and controls
- establishing mechanisms to facilitate reporting of unethical behaviour
- recognizing and addressing situations where no laws exists
- respecting the welfare of animals
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Ethical Behaviour
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4.5 Respect for Stakeholders Interests
Principle: An organization should respect, consider and respond to the
interests of its stakeholders.
Aside from owners, members and customers, there are other individualsor groups who have rights, claims and interests that should be considered.
An organization should:
- identify stakeholders;
- be conscious of respect the interests of stakeholders;
- recognize there interests and legal rights;
- recognize that stakeholders affect activities of the organization;
- assess and considers stakeholders ability to influence
- consider the relation of stakeholders interests to broader expectations;
- consider the views of stakeholders
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Stakeholders Interests
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4.6 Respect for the Rule of Law
Principle: An organization should accept that respect for the rule of law is
mandatory.
Rule of law the supremacy of law; that no individual or organizationstands above the law even the government.
Laws written, publicly disclosed and fairly imposed according to
established procedures.
An organization should:
- comply with legal requirements;
- ensure that relationships and activities are within the legal framework;
- remain informed of all legal obligations; and
- periodically review its compliance.
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4.7 Respect for International Norms of Behaviour
Principle: An organization should respect international norms of behaviour
while adhering to the principle of respect for the rule of law.
Scenarios where respect for international norms of behaviour should beapplied:
- where laws or its implementation does not provide for minimum
environment or social safeguards;
- where laws or its implementation conflicts with international norms of
behaviour;- where not following the norms would have significant consequences
- Being complicit in the activities of another organization.
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4.8 Respect for Human Rights
Principle: An organization should respect human rights and recognize
both their importance and their universality.
An organization should:- respect and foster the rights in the International Bill of Rights;
- accept these rights as universal;
- avoid taking advantage; and
- adhere to the principle in countries where laws or its
implementation does not provide for adequate protections of humanrights.
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Respect for
Stockholders Interests
Respect for Human Rights
Ethical BehaviourRespect for International
Norms of Behaviour
Accountability
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Sample CSR InitiativesSample CSR Initiatives Employee Related Programs
Employee Assistance Program Health Improvement Programs
Healthy Working Environment HIV/AID Initiatives
Ergonomics Workplace Safety
Protecting the Environment
Carbon Dioxide Reduction Waste Reduction
Paper and Packaging Supporter of World Wildlife Fund
Access to Medicines Initiatives - offer support that helps increase access to care in
medically underserved communities around the world, enhancing access to our HIV/AIDS
medicines and providing medicines and other products through our product giving and
disaster relief programs.
Building Healthcare Capacities education programs for nurses and hospital managers
Preventing Diseases Program for HIV/AIDS, cancer, worms in children
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DefinitionsDefinitions
Sustainable development development that
meets the needs of the present without
compromising the ability of future generations tomeet their own needs.
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DefinitionsDefinitions
Accountability responsibility of an organization
for its decisions and activities, and state of being
answerable to its governing bodies, legalauthorities, its other stakeholders regarding these
decisions and activities.
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DefinitionsDefinitions
Transparency openness about decisions and
activities that affects society, the economy, the
environment and willingness to communicatethese in a clear, accurate, timely, honest and
complete manner.
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DefinitionsDefinitions
Ethical behaviour behaviour that is in
accordance with accepted principles of right or
good conduct in the context of a particularsituation and consistent with international norms
of behaviour.
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DefinitionsDefinitions
Stakeholders individual or group that has an
interest in any decision or activity of an
organization.
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DefinitionsDefinitions
International norms of behaviour expectations of
socially responsible organizational behaviour derived
from customary international law, generally acceptedprinciples of international law or intergovernmental
agreements that are universally or nearly universally
recognized.