PRAKTIJKGIDS

PRACTICE GUIDE PRACTICE GUIDE

The implementation of SR

The implementation of SR – Best practices and tools for ISO 26000

Best practices and tools for ISO 26000

Social responsibility is an indispensable part of the vision and strategy of

successful organizations. How can SR be implemented in organizations?

ew
How do organizations determine priorities for SR? How can the organization
establish a high level of acceptance for the SR policy?

This is just a selection of the questions that will be dealt with in this guide.
Based on nine best practice cases, the authors discuss all relevant aspects
of the implementation of SR. They do this on the basis of ISO 26000, the
international guidance on social responsibility of organizations. The cases
describe various organizations and show how they apply ISO 26000.

Before the cases are discussed, the authors describe the method and the tools

i
they used. This guide also gives the results and lessons learned from all the
cases. It concludes with the findings of the authors and shows the added value

The implementation of SR

ev
of ISO 26000 for the implementation of SR.

The authors, Hans Kröder and Pierre Hupperts, are experts involved in SR,
the sustainability issues related to SR and the implementation of ISO 26000. Best practices and tools for ISO 26000
They have wide experience both nationally and internationally in this field.

Hans Kröder – Pierre Hupperts

www.nen.nl
Pr NEN sets the standard
 The implementation of SR
Best practices and tools for ISO 26000

w
ie
ev
Pr

Netherlands Standardization Institute, Delft, The Netherlands, 2013

Editing, design and production

Authors
Hans Kröder
Pierre Hupperts
www.iso26000bestpractices.com

With the collaboration of the following organizations:

Aa en Maas, Ahrend, Alliander, CSU, Dijkhuis Aannemersbedrijf, Van Houtum, De Meerlanden,
Nijhuis Pompen and PWN.

w
BECO (as a supervisor of CSU)
Carolien Gadella van Wersch

NEN Management Systems

Ingeborg Boon
Dick Hortensius

Design
Kade 05, Eindhoven

First publication: 2011

First translated publication: 2013
ie
ev
NUR 950
UIT 62-en
ICS 03.100.01

© Nederlands Normalisatie-instituut, Delft, the Netherlands, 2013

Copyright reserved. Apart from exceptions provided by the law, nothing from this publication may be duplicated and/or
published by means of photocopy, microfilm, storage in computer files or otherwise, which also applies to full or partial
processing, without the written consent of the Netherlands Standardization Institute.
Pr

The Netherlands Standardization Institute shall, with the exclusion of any other beneficiary, collect payments owed by third
parties for duplication and/or act in and out of law, where this authority is not transferred or falls by right to the Reproduction
Rights Foundation.

Although the utmost care has been taken with this publication, errors and omissions cannot be entirely excluded.
The Netherlands Standardization Institute and/or the members of the committees, therefore, accept no liability, not even
for direct or indirect damage, occurring due to or in relation with the application of publications issued by the Netherlands
Standardization Institute.

Vlinderweg 6, P.O. Box 5059,

2600 GB Delft, The Netherlands
Telephone +31 15 2 690 390, Fax +31 15 2 690 190 www.nen.nl/iso26000
 Foreword

w
The idea for this manual originated even before ISO 26000, which provides international
guidance for social responsibility (SR1), was published in November 2010. As members of the

ie
Dutch SR Standards Committee we quickly came to realize that that the biggest challenge lies
in the application of the guideline. How would this guidance work in practice? What would be
the advantages of ISO 26000 to organizations? What obstacles would there be when following
the offered guidance?

The main outline and most of the details for the guidance were already known. We wanted to
ev
gain experience in the application thereof as quickly as possible. We decided to start looking
for Dutch organizations that were prepared to apply ISO 26000 in a way that matched the
ideas and essence of the offered guidance. We started to apply ISO 26000 in this way at nine
very different organizations. We set up a programme in accordance with a specific approach
and based on a number of starting points. We called this programme the ISO 26000
Championship Programme.

The efforts of many people ensured this manual could be compiled. The texts on the nine
Pr

cases have been written in close cooperation with the organizations themselves. We thank all
of them for their involvement, time and effort. The participants were the first in their sector in
2010 to start using ISO 26000. They can, therefore, definitely be called ‘champions’.

5
 Writing this manual was also quite a challenge. We did not know the results or learning points
that the Championship Programme would yield and whether these would be interesting
enough for a manual. We obviously hoped for a positive outcome, but even we were surprised
by the final result; everyone’s efforts were not in vain. We were able to support the participating
organizations in the practical application of ISO 26000 and can see what it means to them.
As a result of this success it was decided to publish an English translation. The insights that
the Dutch context has produced are also applicable in other countries.

We want to offer you practical points of reference and tools to ensure the successful
application of ISO 26000. We wish you every success!

w
The Netherlands, Delft, April 2013

Hans Kröder & Pierre Hupperts

ie
ev
Pr

1 This manual will use the abbreviation SR for ‘Social Responsibility’ because ISO 26000 is applicable to all types
of organizations. CSR is a widely used abbreviation of the term ‘Corporate Social Responsibility’.

6
 Contents

w
Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

1.3
1.4
1.5
ie
ISO 26000. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.1 History. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
1.2 ISO 26000 objective and basic assumptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

Target group. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Stakeholder involvement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
ISO 26000 added value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
13
ev
1.6 Self declaration according to NPR 9026 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
1.7 ISO 26000 and OECD. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
1.8 ISO 26000 and GRI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
1.9 ISO 26000 set-up and contents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

2 Key approach and basic conditions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27

2.1 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
2.2 Basic conditions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Pr

2.3 Key approach . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30

2.4 Additional approach. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
2.5 Project approach . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43

3 Tools. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
3.1 Issue matrix . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
3.2 Stakeholder communication matrix. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
3.3 Implementation matrix. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
3.4 Quick scan. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56

7
4 Best practice cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
1 Aa en Maas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
2 Ahrend. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72
3 Alliander. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103
4 CSU . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 115
5 Dijkhuis Aannemersbedrijf . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126
6 Van Houtum. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 138
7 De Meerlanden . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 148
8 Nijhuis Pompen. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 159

w
9 PWN. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176

5 Results and learning points . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 193

5.1 Results. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 193
5.2 Learning points and tips. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 195

1
2
Annexes
ie
6 Conclusions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 201

Overview of participating countries and liaison organizations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 206

UN Global Compact principles and ISO 26000. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 209
ev
3 NEN self declaration step-by-step plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213
4 Explanatory note related to the seven SR core subjects of ISO 26000. . . . . . . . . . . . . . . . . . . . 215
5 Overview of the seven core subjects and 37 SR issues. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 217

About the authors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 219

Pr

8
 Introduction

w
This manual focuses on the application of ISO 26000, the international guidance for social
responsibility (SR), in nine Dutch organizations.

ie
Before these nine cases are discussed, the applied approach and tools are described.
Next, there will be a reflection where we indicate the results achieved by the participating
organiza­tions and the various learning points. Finally, we list our conclusions as to whether
ISO 26000 is of added value to organizations where SR is concerned.

This combination of best practice cases and reflection is a conscious choice. We want to
ev
demonstrate the importance of ISO 26000 to an organization, how this offered guidance
is practically applied and how other organizations can use ISO 26000 based on these
expe­riences.

Organization selection
We opted for the name ‘Championship Programme’ because we wanted to select organizati-
ons with the ambition to play a stimulating role in the area of SR and ISO 26000 towards other
organizations within their sector and beyond. We also wanted a good spread and diversity of
Pr

organizations in relation to size and being profit or non-profit.

In our search for participants it was quite hard to find NGOs (non-governmental organizations)
that wanted to participate. Unfortunately we were unable to find any in time. All ‘champions’
have now been using ISO 26000 for three to four years.

Introduction 9
 The nine participating organizations are:

Organization Sector Type

Aa en Maas Water treatment and management Government

Ahrend Office furniture and equipment Industry

Alliander Energy grid management Semi-government

CSU Cleaning and home care services Industry

Dijkhuis Aannemersbedrijf Building and contracting Industry

w
Van Houtum Hygiene paper and washroom solutions Industry

De Meerlanden Waste management and public areas Government dominated

Nijhuis Pompen Production of pumps Industry

PWN Drinking water supply and nature conservation Government

Manual design
ie
We supported eight of these nine organizations in their application of ISO 26000. The BECO
consultancy firm (member of NEN’s SR Standards Committee) supported CSU.

Clause 1 contains a concise description of the contents of ISO 26000, the international
guidance for social responsibility.
ev
Clause 2 deals with our implementation approach. This clause demonstrates that we gradually
further refined and elaborated the application of ISO 26000. We also came up with new tools
to facilitate application.

Clause 3 extensively discusses the tools that were used in the various organizations. These
tools enabled the organizations to more easily implement important aspects of ISO 26000
such as prioritization, the relation with stakeholders and communication.
Pr

Clause 4 includes a description of the nine Dutch best practice cases based on a fixed format.
The case is briefly described and basic data on the organization, its mission, vision and SR
policy is provided. Next, we discuss ISO 26000. Why did the organization choose ISO 26000?
How did the organization approach the application of ISO 26000? What are the results and
learning points for the organization?

Clause 5 discusses the results and learning points of the nine cases. Clause 6 sets out our
general conclusions regarding the question whether ISO 26000 adds value to organizations
where SR is concerned.

10 Introduction
The annexes with this practical guide contain additional information about core subjects and 1
issues from ISO 26000 and about the NEN Self declaration (NPR 9026) practical guideline.
An overview of participating countries that assisted in realizing ISO 26000 and an overview of
all participants in the Championship Programme have also been included in the annexes.

w
ie
ev
Pr

Introduction 11


1.6 Self declaration ISO 26000, a new practical standard

The guidance offered in the ISO 26000 practical guide is not appropriate and expressly not
intended for certification purposes. Nevertheless, organizations have an increasing desire to
demonstrate that they apply ISO 26000. This was indicated by 120 countries as top priority at
the ISO 26000 Global Forum in Geneva at November 2012. That is why NEN's SR Standards
Committee, in cooperation with MVO Nederland (CSR Netherlands), the national knowledge
and network organization for social responsibility, developed the following Dutch code of
practice: NPR 9026:2011 ‘Guidance on NEN-ISO 26000 self declaration’.

w
NPR 9026 enables organizations to draw up a self declaration, stating that the principles and
guidelines included in ISO 26000 are being applied. In this way an organization can voluntarily
account for the way in which it takes social responsibility, how ISO 26000 is applied within that
context and what the results are. This improves the dialogue between an organization and its

ie
stakeholders concerning the application of ISO 26000.

The self declaration is based on self-assessment and -evaluation of the results thereof within
the framework of ISO 26000. An organization can draw up, sign and publish the self declara­
tion, with reference to supporting information (substantiation). An organization can publish
the self declaration with supporting information at a central, digital site: The NEN publication
ev
platform.

The steps described in NPR 9026 for drawing up a self declaration are included in Annex 3.

1.7 ISO 26000 and OECD

Pr

In practice appears that ISO 26000 is a good tool to enable compliance with the OECD
Guidelines. The OECD Guidelines clarify the expectations that governments have with regard
to internationally operating companies. They offer a point of reference for codes of conduct
of companies, specifying how social issues should be addressed.
These guidelines are supported by 34 OECD member states and 8 member countries in
cooperation with businesses, unions and social organizations. This means that the same rules
apply to all businesses: Unfair competition is precluded (level playing field).

20 ISO 26000
 Box VI: Update of the OECD Guidelines 1
On 25 May 2011 all OECD member states signed a new version of the OECD Guidelines.
The OECD Guidelines are now even more in keeping with ISO 26000.

Major modifications in the OECD Guidelines within this context include:

■ Addition of a clause on human rights;
■ Reference to SR ideas of the special representative of the United Nations,
Professor John Ruggie, on human rights, due diligence and chain responsibility;
■ Due diligence recommendations;
■ Subclause on employment consistent with the ILO;

w
■ Updated clause on the environment, focusing on climate change;
■ Addition of the importance of stakeholders' involvement;
■ Addition of chain responsibility.

As the modifications are in line with ISO 26000, multinational companies can profit from

Guidelines in this.

www.oecd.org
ie
the practical guidelines for implementation. ISO 26000 goes much further than the OECD
ev

1.8 ISO 26000 and GRI

The Global Reporting Initiative (GRI) produces a comprehensive Sustainability Reporting

Framework that is widely used around the world to enable greater organizational transparency.
By using the GRI framework in conjunction with the ISO 26000 guidance, reporters will have a
practical set of tools to measure and report on their social responsibility issues and practices.
Pr

ISO 26000 acknowledges that to be credible, a social responsibility report can cover the
organization’s social responsibility performance against objectives, and says that one of the
most common methods of measuring performance is with indicators. Indicators require
specific qualitative or quantitative information about performance results or outcomes
associated with the organization that are generally comparable and demonstrate change over
time. ISO 26000 does not provide guidance on specific indicators, nor on any other framework
for comparing performance either year-on-year or with other comparable organizations.

ISO 26000 21
 1
2 Key approach and basic conditions
2

w
6

7
2.1 Introduction
8

■
ie
This clause describes the key approach and basic conditions that were applied when creating
the practice cases (Clause 4). Figure 3 includes a schematic representation of the key approach.
The key approach consists of the following elements:
Policy review;
Prioritization of SR issues;
Implementation of SR into daily operations.
ev
A number of general questions arose on the application of ISO 26000 and SR in the cases.
This has resulted in the extension and refinement of the selected key approach:
■ During policy review: Realizing added SR value;
■ During prioritization: Front yard, backyard and SR icons;
■ During implementation: Linking ISO 26000 to QHSE2 management systems.

Those additions to the approach are also described in this clause, as is the project approach,
Pr

consisting of workshops and interviews. The project tools, which have been developed during
the cases are discussed in Clause 3.

2 QHSE refers to Quality, Health, Safety and the Environment

Key approach and basic conditions 27

 Principles Project based: Multilevel involvement
Content: ISO 26000 SR management team
Timeline: 6-12 months

Policy Project approach:

- interviews
- workshops
Capitalize on
SR added value

Prioritization
Project tools

w
Front yard/back yard
SR icon - Issue matrix

- Stakeholder
Implementation communication matrix

Integrate in QHSE

ie - Implementation
matrix

Figure 3 A schematic overview of the structure of Clauses 2 and 3 of this manual.

ev
2.2 Basic conditions

The following basic conditions were applied in the key approach for the cases:
■ Multilevel/multifunctional participation;
■ SR management team;
■ Time schedule and planning of six to twelve months.
Pr

In practice, it was demonstrated that these basic conditions are useful to any organization that
is about to use the guidance of ISO 26000.

2.2.1 Multilevel/multifunctional participation

One basic condition for the cases is participation of all departments of the organization. For
this purpose, a cross section is created of the organization by setting up a ‘multilevel and multi-
functional’ group. This means a group consisting of participants from all levels and departments of
the organization: Board, management and specific key positions. The size of the group depends

28 Key approach and basic conditions

 on the size of the organization and varies between ten and twenty people. An exception to this is 1
the Dijkhuis Aannemersbedrijf case, where three people participate (of a total of 25).
2
Most groups include officials of HRM, Finance, Procurement, Marketing, Communication, Policy
or New Business Development, SR, Sales, Services, Logistics, Production and Production 3
Development departments. This set-up enables a broad dialogue on SR within the organization,
which is very useful. Consensus can be more easily reached despite the many different views on 4
SR and choices are more quickly made. In practice, this set-up results in a higher level of accep-
tance within the organization. 5

w
6
2.2.2 SR management team
7
An SR management team was also set up within the organization. This management team
takes care of the internal coordination of the ISO 26000 application and can take a helicopter 8

■
ie
view. Major tasks of the management team are:
Preparing workshops, interviews, presentations, etc.;
Engaging required people in the organization (for example, for data collection, analyses and
elaboration of actions, such as completing an issue matrix and stakeholder communication
matrix);
Submitting feedback on results to the top leadership for necessary decision-making;
ev
■ Verifying assurance within the line organization of action programmes and decisions.

The latter task is particularly important: After all, all parties within the organization are involved
in the activities. SR is an organization-wide challenge.

The management team is required during the initial ISO 26000 application and, in particular,
during the first year and often after that as well. Top management, QHSE management,
core activities and the HRM, Procurement and Finance departments should preferably be
Pr

represented when setting up the board.

2.2.3 Time schedule and planning of six to twelve months

A time schedule of six to twelve months was agreed for ‘getting the application of ISO 26000
started’. This is the minimum period required to actually go through this SR process. Obviously
there are differences in pace where the participants of the Championship Programme are
concerned. Experience with SR plays a role in this: The more experienced with SR, the higher
the pace. But there are also other factors that play a role:

Key approach and basic conditions 29

 ■ Ambitions in the area of SR;
■ Depth of SR policy formulation;
■ The organization's social sphere of influence;
■ The organization's culture.

In principle, workshops or interviews will take up a total period of four months for all phases.
A month has been reserved between the various workshops/interviews for preparation and
elaboration of actions. In practice this will be hard to realize and puts too much pressure on
the organization.

w
It would, therefore, be better if more time will be allocated for processing the results
(such as refining the SR policy and completing the issue matrix). Changes, however small,
to the mission, vision or strategy may require harmonization up to the highest levels of the
organi­za­tion. For example, the definition of SR priorities or KPIs (Key Performance Indicators)
may be at odds with the annual schedules that have (just) been approved. In specific situations

ie
this requires additional harmonization, despite the involvement of a multilevel/multifunctional
group. More time between the sessions can also be used to ensure good preparation.
In practice, two or three months between the sessions provides more room for good
preparation and processing of the results.
ev

2.3 Key approach

The three elements of the key approach cover de complete contents of the ISO 26000
practical guide. This approach has been opted for to enable organizations to more easily adapt
ISO 26000 to practice. The three elements of the key approach are extensively addressed in
this subclause.
Pr

The three elements of the key approach are as follows:

1 Policy review
SR review of mission, vision, policy, principles, organizational governance, stakeholders
and sphere of influence (including value chain and responsibility)
2 Prioritization
Determining relevance, significance and priority of SR issues
3 Implementation
Integration of SR throughout the organization

30 Key approach and basic conditions

 1
3 Tools
2

w
6

For the practical application of ISO 26000 we have developed a number of free tools that are 7
both powerful and user-friendly:
Issue matrix
■ 8

Implementation matrix
■

ie
Stakeholder communication matrix
■

A fourth tool, the quick scan, is briefly mentioned, but has not been further elaborated within the
context of the Championship Programme.
ev

3.1 Issue matrix

The issue matrix6 is actually an issue/stakeholder/process matrix, but is here simply referred
to as issue matrix. In practice, this matrix appears to be the central tool for SR prioritization.
The tool also helps gain insight into the connection between relevant SR issues, stakeholder
interests and own processes.
Pr

The matrix has a twofold objective:

1 Making the relations between the 37 SR issues and the stakeholders and processes of the
organization transparent;
2 Mapping the relevance, significance and priority of each issue.

6 The basis for the issue matrix is a matrix created by the Swedish ISO 26000 Standards Committee (SIS),
that suggested early in the development of ISO 26000 (the beginning of 2006) that this matrix be included
in the practical guide as a tool. This suggestion did not make it, but was further elaborated by the authors
of this manual.

Tools 45
3.1.1 The structure of the issue matrix

The structure of the issue matrix is explained using an example from the Nijhuis Pompen case.

Table 1 Nijhuis Pompen issue matrix example.

The issue matrix follows from this with examples for each ISO 26000 core subject. 1

ISO 26000 Aspect Relev. Explanation Signif. Explanation 2 Prior. Explanation 3 Possible actions Relevant Business process 2
core subject stakeholder

3
ORGANIZATIONAL GOVERNANCE
To be transparent Developing a GRI M Refers to the entire M Stakeholders are given insight H The 2010 report must be Analysing which indicators will
and accountable report organization. in the procedures with regard completed in the first 2011 quarter. be reported on. Drawing up an 4
to SR (transparency). action plan. Collecting relevant
data.
THE ENVIRONMENT 5
1 Prevention of Raw material waste H Waste production M Waste has a significant impact H The goals include a minimization Studying whether waste can Planet All processes
pollution refers to the entire on the environment and the f wasted waste. Employee be reduced or finding 6
organization. health of society but because awareness is increased by the alternatives that involve less
much of the waste is efficient use of raw materials. waste for each waste stream
recycled, the impact can be
7

w
classified as average.
LABOUR PRACTICES
2 Working Risk of hazards H The production M Unorganized workplaces H Order and neatness can be Implementation of the 5S Employees Production 8
conditions because of messy departments are increase the probability of increased further to reduce the Clean Desk Policy. departments
production essential parts of accidents and reduce probability of accidents and to
departments. the key process. employee morale. increase product quality and
employee morale.
FAIR OPERATING PRACTICES
1 Anti-corruption Receiving and offering M Sales and suppliers M H The code of conduct describes Transparency: reporting to the Employees Sales,
gifts must be limited offer small and larger how gifts should be handled so immediate manager, manage- Procurement, PM,
(as described in the gifts (barbecues, that everyone deals with offering ment and procurement when Engineering
code of conduct). football match tickets, and receiving gifts in the same receiving gifts from suppliers.
etc. manner. Presenting the code of
conduct to employees.
HUMAN RIGHTS
3 Avoidance of Doing business with M Producing products L The product applications are H When there are well-founded Drawing up an unequivocal Procurement
Complicity all parties (nuclear for different appli- honest. reasons to have doubts, the issue policy on how to handle
weapon producers cations that can must be discussed. This did not dubious contacts.

CONSUMER ISSUES
1 Fair marketing
and companies that
make use of child
labour)

Honest representation
of product perfor-
mance

COMMUNITY INVOLVEMENT AND DEVELOPMENT

3 Employment
creation
Keeping production
internal and within the
region as much as
possible
H

H
also be used for

Code of Practice,

Image damage when

ie
hazardous industries.

The Dutch Advertising H

copyright, portrait
right and voluntary
codes.

dishonest information
is discovered.

Production is the key

process.
H
Customers who do not
receive honest information
cannot make an honest
choice.

Nijhuis Pompen is an
important organization for
the immediate area in which
it operates (Achterhoek/
Twente). Leaving has great
consequences for employ-
ment.
H

H
take place structurally.

Nijhuis Pompen sometimes thinks

that it is more honest than the
competition. This can be quested
through asking customers
questions.

The land on which Nijhuis Pompen

operates no longer belongs to
Nijhuis Pompen. Nijhuis Pompen
will eventually move. Where does
Nijhuis Pompen want to go?
Which options are open in
Winterswijk?
Customers are asked what
they think of Nijhuis Pompen.
Whether they believe that we
are sufficiently honest or
should certain things be
tackled differently.
Customers

Local suppliers
(in the Nether-
lands and other
countries).
Sales

Procurement
ev
166 Best practice cases – Nijhuis Pompen Best practice cases – Nijhuis Pompen 167
The meaning of the columns is as follows:
1 ISO 26000 issue: This column contains a list of all 37 SR issues.
2 SR aspect: This is a further indication of the issue, for example, the ‘emission to water’
aspect linked to the ‘preventing pollution’ issue.
3 Relevance: Indicates the relevance of the issue and the aspect (yes/no and possibly
a level). First, the criteria should be agreed. These criteria are specified at the top of
the matrix.
4 Explanation: A concise explanation of the relevance.
Pr

5 Significance: Indicates the significance of the issue and aspect. First, the criteria should be
agreed. These criteria are specified at the top of the matrix.
6 Explanation: A concise explanation of the significance.
7 Priority: Indicates the priority of the issue and aspect. First, the criteria should be agreed.
These criteria are specified at the top of the matrix.
8 Explanation: A concise explanation of the priority.
9 Possible actions: Actions to be carried out to achieve the required result.
10 Stakeholder: The stakeholders of the SR issue and aspect.
11 Business process: The process(es) involved in the SR issue and aspect.

46 Tools
 1
4 Best practice cases
2

w
6

7
Introduction
8

ie
This clause includes a description of the nine Dutch best practice cases based on a fixed
format. We focus on specific parts of the implementation for each case to achieve the
broadest possible range of practical examples about the implementation options of
ISO 26000.

Each case starts with a brief description (core of the case), a description of the organization
ev
and its mission, vision and SR ambition and an example of an SR icon. These texts have been
drawn up by the participating organizations themselves.

Next, we discuss ISO 26000. Why did the organization choose ISO 26000? What is the
starting point and how did the organization approach the application of ISO 26000?
What are the results and learning points for the organization? In the examples of each detailed
approach, we, next, focused on specific aspects of the application of ISO 26000.
Pr

The authors supported eight of the nine participating organizations in their application of
ISO 26000. The BECO consultancy firm (member of NEN’s SR Standards Committee)
supported CSU.

The table on page 60 provides insight into the specific elements of the cases that we focused
on in the application of ISO 26000.

Best practice cases 59

 Cases Special focus on Annexes

Aa en Maas a. Interviews as the starting point

b. Selection of SR key areas and icons
c. Prioritization
d. Items to be addressed regarding the
front yard and backyard

Ahrend a. Describing the SR policy more explicitly 1. Linking ISO 14001 and
and improving harmonization with ISO 26000, environmental
departments report consequences
b. Creating a link between ISO 14001 and 2. SR policy

w
ISO 26000
c. Formulating KPIs for the SR dashboard

Alliander a. Introducing ISO 26000

b. Screening two business units
c. Exploring SR implementation model for
business processes

CSU a. Identifying activities Examples of SR dilemmas

Dijkhuis
Aannemersbedrijf
ie
b. Mission and vision
c. Stakeholder consultation
d. Prioritization of SR issues

a. Assuring SR and ISO 26000 in a quality

manual
b. ISO 26000 and SCC**
SR manual, examples of process
descriptions
ev
Van Houtum a. Quickscan 1. Example of an SR action plan
b. Prioritization of SR issues 2. Example of a stakeholder
c. Stakeholder communication matrix communication matrix
d. Action plan and implementation

De Meerlanden a. ISO 26000 quick scan Example of the involvement and

b. Proposal for KPIs for the SR dashboard development core subject of the
community as an SR icon

Nijhuis Pompen a. Drawing up the SR policy SR code of conduct

b. Adapting the code of conduct (and
standards and values)
Pr

c. Determining the relevance, significance

and priority of the 37 SR issues
(issue matrix)
d. Analysis of the value chain and sphere
of influence

PWN a. Prioritization of SR issues Implementation matrix example

b. Setting up an step-by-step implemen­
tation plan

60 Best practice cases

About the authors

Pierre Hupperts
Pierre Hupperts is an expert in the field of social responsibility (SR).

w
He has been involved in SR and sustainability issues for twenty years.
He started his career at Oxfam Novib and was a board member at
The Body Shop Benelux in the 1990s. Pierre has been an independent
consultant since 1999 and in 2010 he became a partner of The
Terrace, a company that specializes in strategy and marketing of

ie
sustainability and SR. He has written several books on SR and works
as a key lecturer and coordinator of SR education at the Radboud
University Nijmegen. Pierre is an inspirational speaker and chairman
during SR meetings.

Hans Kröder
ev
Hans Kröder is an international expert on ISO 26000 and has been
a member of NEN’s SR Standards Committee since 2005. This
committee is in charge of the Dutch contribution to the development
of ISO 26000. He has been directly involved in writing the ISO 26000
practical guide. Hans has been representing one of the six stakeholder
groups, that is, Service Support Research and Others (SSRO), since
November 2007 on a global basis. He is a member of the ISO 26000
Post Publication Organization (PPO) for international consultancy and
Pr

promotion of ISO 26000. His background lies in business economics

with ample experience in the implementation of processes and
information systems. Hans has been a business person since 1998
and has been an independent consultant at Learn2improve your
planet for the past nine years. He is an international ISO 26000
Instructor for ISO Geneva and also provides ISO 26000 courses
for NEN. His second book focuses on the smaller SMEs: ‘Sustainable
profit for small and medium enterprises’. It is based on ISO 26000
and contains a useful step-by-step plan with many practical examples
and tips.

About the Authors 219

 The authors were assisted by:

Ingeborg Boon
Ingeborg Boon works as a consultant for the NEN's Management
Systems cluster. She is the coordinator for the ISO 26000 practical
guide and related products and services in this area within NEN.
In addition, she is the secretary for the SR Standards Committee.
Ingeborg is also a member of the Post Publication Organization
(PPO) and, in this capacity, she represents NEN and, therefore, the
Netherlands on an international level at ISO Geneva. The SR issue

w
is not new to her because, before she joined NEN, she worked at
KPMG Sustainability and CREM. Ingeborg is a lecturer for the
two-day ISO 26000 course and is also a speaker about this issue.

Dick Hortensius

ie
Dick Hortensius works as a senior standardization consultant and
cluster manager at NEN Management Systems. He is closely involved
in the development of the ISO 14000 standards for environmental
management and is responsible for the administrative office of the
international subcommittee ISO/TC 207/SC 2, Environmental auditing
and related environmental investigations. Dick is often a speaker and
ev
lecturer in the area of environmental management, risk management
and the integration of management systems. He is the author of
various practical guides and articles about these issues. He is the
co-author of the NEN practical guide ‘SR in accordance with
ISO 26000 – The 100 most frequently asked questions’.
Pr

220 About the Authors

 PRAKTIJKGIDS
PRACTICE GUIDE PRACTICE GUIDE

The implementation of SR

The implementation of SR – Best practices and tools for ISO 26000

Best practices and tools for ISO 26000

Social responsibility is an indispensable part of the vision and strategy of

successful organizations. How can SR be implemented in organizations?

w
How do organizations determine priorities for SR? How can the organization
establish a high level of acceptance for the SR policy?

This is just a selection of the questions that will be dealt with in this guide.
Based on nine best practice cases, the authors discuss all relevant aspects
of the implementation of SR. They do this on the basis of ISO 26000, the

ie
international guidance on social responsibility of organizations. The cases
describe various organizations and show how they apply ISO 26000.

Before the cases are discussed, the authors describe the method and the tools
they used. This guide also gives the results and lessons learned from all the
cases. It concludes with the findings of the authors and shows the added value

The implementation of SR
ev
of ISO 26000 for the implementation of SR.

The authors, Hans Kröder and Pierre Hupperts, are experts involved in SR,
the sustainability issues related to SR and the implementation of ISO 26000. Best practices and tools for ISO 26000
They have wide experience both nationally and internationally in this field.

Hans Kröder – Pierre Hupperts

Pr

www.nen.nl NEN sets the standard