1、PLUS 9018Guideline for corporate social responsibilityLegal NoticeThis document is provided by the Canadian Standards Association (CSA) as a convenience only. The opinions in this document are the opinions of the author(s) and not the opinions of CSA. Disclaimer and exclusion of liabilityThis docume
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12、, Canada L4W 5N61-800-463-6727 416-747-4044Visit our Online Store at www.ShopCSA.caPLUS 9018Guideline for corporate social responsibilityCSA Special PublicationISBN 1-55436-878-2Technical Editors: Katie Altoft/Darryl Neate Canadian Standards Association 2004All rights reserved. No part of this publi
13、cation may be reproduced in any form whatsoever without the prior permission of the publisher.June 2004 iiiContents Canadian Standards Association Guideline for corporate social responsibilityPreface iv0Introduction 11Scope 22 Reference publications 23 Definition 24 CSR principles 24.1 Beyond compli
14、ance 24.2 Consultation and engagement 24.3 Transparency and accountability 24.4 Life cycle perspective 25 CSR management system 36 Commitment and policy 46.1 Commitment 46.1.1 CSR issues 46.1.2 Initial review 56.2 Policy 57Strategy 58 Implementation and operations 58.1 Management responsibility and
15、authority 58.2 Training and awareness 58.3 Operational procedures 68.4 Engagement of stakeholders and other interested parties 68.5 Records 69 Performance measurement, reporting, and assurance 69.1 Performance measurement 69.2 Reporting 69.2.1 Internal reporting 69.2.2 External reporting 69.2.3 Supp
16、lier reporting 69.3 Assurance 7AnnexesA Sample national and international codes of conduct and instruments of CSR 8Figures1 Expanding the planning horizon using CSR 12 CSR management system model 3PLUS 9018 Canadian Standards Associationiv June 2004PrefaceThis is the first edition of CSA PLUS 9018,
17、Guideline for corporate social responsibility.This Special Publication describes a management systems approach to corporate social responsibility (CSR). It is intended to provide assistance to organizations identifying the scope of issues to be addressed within a CSR management system. It also provi
18、des guidance on how to establish, implement, and maintain a CSR management system.CSA would like to thank Jenny Hillard of Consumer Interest Alliance Inc. and Michael van Aanhout of Stratos Inc. for their assistance in the preparation of this Special Publication. Thanks are also extended to the othe
19、r stakeholders that took time to review and help enhance this Special Publication.June 2004Notes: (1) Use of the singular does not exclude the plural (and vice versa) when the sense allows.(2) Although the intended primary application of this Special Publication is stated in its Scope, it is importa
20、nt to note that it remains the responsibility of the users of this Special Publication to judge its suitability for their particular purpose.(3) All enquiries regarding this Special Publication should be addressed to Canadian Standards Association, 5060 Spectrum Way, Suite 100, Mississauga, Ontario,
21、 Canada L4W 5N6. Canadian Standards Association Guideline for corporate social responsibilityJune 2004 1PLUS 9018Guideline for corporate social responsibility0IntroductionSustainable development emerged in the late 1980s as a concept to capture the interrelationships between economic development and
22、 environmental and social conditions. Sustainable development, together with the growing emphasis on corporate governance, has pushed the concept of corporate social responsibility (CSR) onto public and corporate agendas.The Organisation for Economic Co-operation and Development (OECD) describes CSR
23、 as “businesss contribution to sustainable development”. CSR helps an organization to consider its position beyond short-term financial considerations by addressing how societal and community trends affect an organizations short- and long-term prospects and, conversely, how an organizations activiti
24、es, products, and services affect society and communities.CSR does not involve organizations taking on the social support or market correction roles of government. Rather, CSR recognizes that an organizations long-term prosperity and relevance depend on the quality of life in the communities in whic
25、h it operates. CSR not only enables an organization to adopt a view of management that goes beyond mere financial and technical risks, but also facilitates the creation of value for an organization and its stakeholders through social and environmental opportunities. As Figure 1 illustrates, as an or
26、ganization broadens its focus to understand how societal trends affect its business and how it can effectively respond to the expectations of outside interests, it is better positioned to improve its performance.Figure 1Expanding the planning horizon using CSRRisksCurrentfocus Desiredfocus Externalf
27、ocusInternalfocusOpportunitiesPLUS 9018 Canadian Standards Association2 June 20041ScopeThis Guideline describes a management systems approach to CSR. It is designed to be applicable to organizations of all sizes and to be integrated with other management systems, such as quality, environmental, fina
28、ncial, and occupational health and safety management.This Guideline is intended to(a) describe a system for managing environmental, social, ethical, and economic issues, opportunities, and risks;(b) provide assistance in identifying the scope of issues to be addressed within a CSR management system;
29、 and(c) provide guidance on the implementation and maintenance of a CSR management system.Note: This Guideline recognizes the need for organizations to pursue and achieve short- and long-term financial success. CSR is designed to be integrated with financial success, as the two are mutually dependen
30、t. 2 Reference publicationsThis Guideline refers to the following publications, and where such reference is made, it is to the edition listed below.CSA (Canadian Standards Association)Z764-96 (R2002)A Guide to Public InvolvementOther PublicationInternational Code of Ethics for Canadian Business. Ott
31、awa: Human Rights Research and Education Centre, University of Ottawa, 20013 DefinitionThe following definition applies in this Guideline:Corporate social responsibility (CSR) how organizations address environmental, social, ethical, and economic issues and how they respond and demonstrate accountab
32、ility to stakeholders and other interested parties.4 CSR principles4.1 Beyond complianceAlthough compliance with the letter and spirit of the law is essential, organizations implementing CSR management systems address issues and make voluntary commitments in areas beyond the requirements of the law.
33、4.2 Consultation and engagementOpen and effective consultation and engagement with stakeholders and other interested parties including employees, customers, suppliers, shareholders and other investors, governments, and communities are defining elements of CSR.4.3 Transparency and accountabilityTrans
34、parency, accountability, public disclosure, and reporting are key features of CSR.4.4 Life cycle perspectiveA CSR approach entails the consideration of impacts along the complete life cycle of products and services, including impacts related to the activities of suppliers and customers. Canadian Sta
35、ndards Association Guideline for corporate social responsibilityJune 2004 35 CSR management systemThe key elements of a CSR management system are(a) commitment and policy;(b) strategy;(c) implementation and operations; and(d) performance measurement, reporting, and assurance.The engagement of stakeh
36、olders and other interested parties is important to all elements of a CSR management system. Figure 2 presents a model of the relationships between the different elements of the system.Figure 2CSR management system modelCommitmentand policyStrategyImplementation and operationsPerformance measurement
37、, reporting, and assuranceConsultation and engagementSocial andethical issuesEnvironmentalissuesEconomicissuesPLUS 9018 Canadian Standards Association4 June 20046 Commitment and policy6.1 Commitment6.1.1 CSR issuesOrganizations should consider the following areas, and others as required, to identify
38、 their relevant CSR issues:(a) Environment:(i) resource use(1) energy(2) water(3) materials(ii) pollution control(1) solid wastes and hazardous wastes(2) effluent and spills(3) emissions(iii) land use, biodiversity, habitat, and species(b) Workplace:(i) working conditions(ii) health and safety pract
39、ices(iii) labour relations and workers rights(iv) compensation and benefits(v) diversity and cultural sensitivity(vi) contractor relations and work conditions(vii) supplier relations and workplace practices(c) Community and society:(i) job creation(ii) charitable donations(iii) community relations(i
40、v) Aboriginal relations*(v) human rights issues*In the Canadian context, particularly for organizations that operate in remote and northern communities, the involvement of affected First Nations, Inuit, or Metis peoples is an important element of community relations.The International Code of Ethics
41、for Canadian Business notes that “An organization should support and promote the protection of human rights within its sphere of influence and not be complicit in human rights abuses”.(d) Business ethics:(i) procurement and contracting(ii) retention of agents and related payments(iii) transparency i
42、n information provision and relations with stakeholders and other interested parties(iv) gifts and entertainment(v) political donations(vi) involvement in the public policy process(e) Governance(i) transparency, disclosure, and accountability(ii) board independence(iii) board recruitment and develop
43、ment(iv) auditing practices(v) assessment and compensation practices(vi) equity issues(vii) corporate citizenship Canadian Standards Association Guideline for corporate social responsibilityJune 2004 56.1.2 Initial reviewAn organization should conduct an initial review of CSR issues that includes th
44、e identification of those matters relevant to the organization as well as an assessment of existing practices in these areas. The review should identify current practices on which to build, gaps in systems and performance, and specific risks and opportunities.6.2 PolicyAn organizations commitment to
45、 CSR should be articulated by management in a policy statement(s) that(a) is appropriate to the nature, scale, and potential impacts of the organizations activities, products, and services;(b) includes a commitment to continual improvement;(c) includes a clear statement of the organizations values a
46、nd principles;(d) states relevant, general CSR commitments; and(e) is communicated to persons working for or on behalf of the organization, to stakeholders, and to other interested parties.7StrategyAn organization should develop a CSR strategy that includes a plan for implementing the CSR policy sta
47、tement(s). The strategy should include(a) broad corporate objectives and timelines;(b) specific CSR objectives and timelines;(c) specific CSR performance indicators/measures and targets, where appropriate; (d) resource requirements;(e) responsibilities and accountabilities; and(f) a system for perfo
48、rmance measurement and reporting.This strategy should be reviewed and updated on a regular basis to ensure that evolving issues and stakeholder perspectives are taken into consideration.8 Implementation and operations8.1 Management responsibility and authorityCSR responsibilities should be identifie
49、d for all operational managers and appropriate authority should be assigned to ensure effective implementation of the CSR management system. Management should review the organizations CSR management system at planned intervals to ensure its continuing suitability, adequacy, and effectiveness.8.2 Training and awarenessPersons working for or on behalf of an organization should be aware of its CSR management system. Training should be provided where necessary to ensure effective management of relevant CSR issues and may include(a) training in the basic ele
