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  • Tema 3

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    Cristina Stan
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    Session 3 discusses CSR reporting frameworks and how to select and evaluate reports. The main frameworks covered are the European Commission guidelines, ISO 26000 which outlines 7 social responsibility principles, and the OECD guidelines for multinational enterprises. The Global Reporting Initiative is also mentioned. Key characteristics of the frameworks include their aims to establish common international business conduct standards and that they are complementary. How to select a framework depends on factors like a company's size and industry.

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    Session 3 discusses CSR reporting frameworks and how to select and evaluate reports. The main frameworks covered are the European Commission guidelines, ISO 26000 which outlines 7 social responsibility principles, and the OECD guidelines for multinational enterprises. The Global Reporting Initiative is also mentioned. Key characteristics of the frameworks include their aims to establish common international business conduct standards and that they are complementary. How to select a framework depends on factors like a company's size and industry.

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    34 views1 page

    Tema 3

    Uploaded by

    Cristina Stan
    Session 3 discusses CSR reporting frameworks and how to select and evaluate reports. The main frameworks covered are the European Commission guidelines, ISO 26000 which outlines 7 social responsibility principles, and the OECD guidelines for multinational enterprises. The Global Reporting Initiative is also mentioned. Key characteristics of the frameworks include their aims to establish common international business conduct standards and that they are complementary. How to select a framework depends on factors like a company's size and industry.

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    Session 3: CSR Reporting

    Framework
    1. Main reporting framework?
    2. Main characteristics of these framework?
    3. How to select your reporting framework
    4. How to evaluate a report?

    1. Main reporting framework?


    The European Commission published its guidelines to help companies to disclose
    environmental and social information.

    ISO 26000: Social Responsibility (7 principles):


    1. Transparency
    2. Ethics
    3. Respect for the stakeholder
    4. Respect for the State
    5. Respect for International Standards
    6. Respect for the Human rights
    7. Responsibility

    Strength
    1. First attempt to harmonize the social behavior of enterprises at international
    level.
    2. One of the ISO´s most comprehensive standards.
    3. Has received goal acceptance.

    OCDE guidelines for multinational enterprise


    Focus on multinational companies

    Why use the Guidelines?


    The OCDE guidelines for Multinational Enterprises are recommendations addressed by
    governments to multinational enterprises. They provide voluntary principles and
    standards for responsible business conduct consistent with applicable laws.

    Why those 3 frameworks?


     Aim to establishing a common international basis for business conduct.
     Are complementary to each other.
     Reflect common global expectations for responsible business conduct.

    Global Reporting Initiative

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