It is becoming increasingly evident that companies are now being measured in terms of how they pursue sustainable development objectives. The so-called CSR (Corporate Social Responsibility) approach is the focal point in this respect and now represents one of the key tasks in a strategic corporate policy.
The idea behind the CSR approach is that a company must be managed in such a way that it survives in the long term and that nether economic sustainability (financial and investment capital) nor ecological sustainability nor social sustainability (human capital, social capital and natural capital) are neglected. This objective can only be attained if the topic is firmly anchored in the company and is implemented by means of internal structures and processes.
However, there are also statutory requirements over and beyond the voluntary principle. For example, the European Parliament adopted in spring 2014 the EU Directive on Disclosure of Non-Financial and Diversity Information ("Corporate Social Responsibility“) by Certain Large Untertakings and Groups. In autumn 2014 the EU Council also agreed the new regulations with a large majority. EU member states must transpose the Directive into national law at the latest two years after it comes into force. It must therefore be used compulsorily for the first time only in financial years starting after 31 December 2016.
ISO 26000, for example, may form the basis for a sustainability management system. This Standard is a brochure which contains guidance and recommendations on how all types of organisation should act in order to be recognised as socially responsible. ISO 26000 covers seven key topics:
However, ISO 26000 is not a certifiable management system standard such as ISO 9001 or ISO 14001. Instead, it contains "desirable exemplary applications" of socially responsible actions by organisation.
Are you interested in introducing a sustainability management system or do you require help in producing a sustainability report?
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