Table of Contents PART I: INTERNATIONAL STANDARDS. (Texts and extracts with supplementary references)

Transcription

1 Dedication About the Author Acknowledgments Table of Contents PART I: INTERNATIONAL STANDARDS (Texts and extracts with supplementary references) INTRODUCTION: INTERNATIONAL STANDARDS FOR CSR/ ESG 7 Tools for Choosing and Applying Corporate Social Responsibility Standards 1. CORPORATE GOVERNANCE, COMPLIANCE AND RISK MANAGEMENT 1.10 OECD (Organization for Economic Co-operation and Development). Recommendations for responsible business conduct in a global context from OECD (2011), OECD Guidelines for Multinational Enterprises General Policies OECD Principles of Corporate Governance OECD Guidelines on Corporate Governance of State- Owned Enterprises OECD. Good Practice Guidance on Internal Controls, Ethics, and Compliance ICGN (International Corporate Governance Network). ICGN Global Governance Principles ICGN Executive Remuneration Principles and Policy Disclosure Guidance ICGN Non-executive Director Remuneration Guidelines and Policies IOSCO (International Organization of Securities Commissions). Principles of Auditor Independence and the Role of Corporate Governance in Monitoring an Auditor s Independence PECC (Pacific Economic Cooperation Council). Guidelines for Good Corporate Governance Practice C-1 (International Standards) (2015-2)

2 1.100 BenchMarks Foundation. Principles for Global Corporate Responsibility: Bench Marks for Measuring Business Performance Corporate Governance, 2.8 Shareholders, 2.9 Joint Ventures/Partnerships/Subsidiaries ecoda (European Confederation of Directors Associations). Corporate Governance Guidance and Principles for Unlisted Companies in Europe IIF (Institute of International Finance). Policies for Corporate Governance in Emerging Markets: Revised Guidelines Canadian Securities Administrators. Amendment Instrument Gender Diversity on Boards of Directors Form F1 National Instrument , Disclosure of Corporate Governance Practices ICGN Statement and Guidance on Gender Diversity on Boards Additional References Corporate Governance 2. STAKEHOLDER ENGAGEMENT, ENVIRONMENTAL AND SOCIAL RISK ASSESSMENT 2.10 IFC (International Finance Corporation). IFC Performance Standards on Environmental and Social Sustainablility Assessment and Management of Environmental and Social Risks and Impacts, 7 Indigenous Peoples United Nations. Guiding Principles on Business and Human Rights: Implementing the United Nations Protect, Respect and Remedy Framework AccountAbility. AA1000 AccountAbility Principles Standard AA1000 Stakeholder Engagement Standard Final Exposure Draft Secretariat of the Convention on Biodiversity. Akwe :Kon Voluntary Guidelines for the Conduct of Cultural, Environmental and Social Impact Assessment (Indigenous and Local Communities) BenchMarks Foundation. Principles for Global Corporate Responsibility: Bench Marks for Measuring Business Performance Local Communities, 1.4 Indigenous Communities, 2.4 Suppliers. C-2

3 2.70 Forum for the Future. The Five Capitals Model a framework for sustainability OECD (Organization for Economic Co-operation and Development). Recommendations for responsible business conduct in a global context from OECD Guidelines for Multinational Enterprises IX Science and Technology Equator Principles Association. The Equator Principles Additional references Stakeholder engagement 3. HUMAN RIGHTS 3.10 United Nations. Guiding Principles on Business and Human Rights: Implementing the United Nations Protect, Respect and Remedy Framework United Nations. Principles for responsible contracts: integrating the management of human rights risks into State-investor contract negotiations: guidance for negotiators IFC (International Finance Corporation). IFC Performance Standards on Environmental and Social Sustainability Land Acquisition and Involuntary Resettlement, 8 Cultural Heritage IFC Exclusion List UN Global Compact. The Ten Principles Human Rights The Voluntary Principles on Security and Human Rights OECD (Organization for Economic Co-operation and Development). Recommendations for responsible business conduct in a global context from OECD Guidelines for Multinational Enterprises, IV Human Rights Amnesty International. Human Rights Principles for Companies BenchMarks Foundation. Principles for Global Corporate Responsibility: Bench Marks for Measuring Business. Performance National Communities ICRC (International Committee of the Red Cross). Business and International Humanitarian Law: An Introduction to the Rights and Obligations of Business Enterprises under International Humanitarian Law C-3 (International Standards) (2015-2)

4 3.110 UN Women/UN Global Compact. Women s Empowerment Principles: Equality Means Business San Francisco Department on the Status of Women/ Calvert Group, Ltd. / Verité. Gender Equality Principles ISO/IEC (International Organization for Standardization and International Electrotechnical Commission). Addressing the needs of older persons with disabilities in standardization work Additional references Human Rights Additional references Regional instruments Security Personnel 4. LABOUR AND WORKING CONDITIONS, INCLUDING HEALTH AND SAFETY 4.10 ILO (International Labour Organization. Tripartite Declaration of Principles Concerning Multinational Enterprises and Social Policy IFC (International Finance Corporation). IFC Performance Standards on Environmental and Social Sustainability Labor and Working Conditions IFC Exclusion List OECD (Organization for Economic Co-operation and Development). Recommendations for responsible business conduct in a global context from OECD (2011), OECD Guidelines for Multinational Enterprises V Employment and Industrial Relations UN Global Compact. The Ten Principles Social Accountability. Social Accountability BenchMarks Foundation. Principles for Global Corporate Responsibility: Bench Marks for Measuring Business Performance The Employed Conditions, 2.2 The Employed Health and Safety, 2.3a Women in the Workforce, 2.3b Minority Groups, 2.3c Persons with Disabilities, 2.3d Child Labor, 2.3e Forced Labor BSCI (Business Social Compliance Initiative). BSCI Code of Conduct ETI (Ethical Trading Initiative). ETI Base Code FLA (Fair Labor Association). Principles of Fair Labor and Responsible Sourcing C-4

5 4.110 FLA. FLA Workplace Code of Conduct and Compliance Benchmarks MFA (Multi-Fiber Agreement) Forum. Guidelines for Managing Responsible Transitions ILO. Code of Practice on Protection of Workers Personal Data ILO Conventions, Recommendations and guidance documents Freedom of association / right to organise Employment agencies Conditions of employment: employment relationship: Wages and protection of wages Employment benefits Hours of work Family responsibilities Home work and domestic work Termination and redundancy Social policy, employment policy and human resources development Migrant workers Forced labour Youth and child labour Discrimination Health and Safety general Injury prevention Workplace environment and hazards Workplace violence and substance abuse Employment injury benefits and rehabilitation Other ILO documents Additional references Labour 5. ENVIRONMENT AND SUSTAINABILITY 5.10 IFC (International Finance Corporation). IFC Performance Standards on Environmental and Social Sustainability Resource Efficiency and Pollution Prevention; 4 Community Health, Safety, and Security; 6 Biodiversity Conservation and Sustainable Management of Living Natural Resources OECD (Organization for Economic Cooperation and Development. Recommendations for responsible business conduct in a global context from OECD Guidelines for Multinational Enterprises VI Environment UN Global Compact. The Ten Principles: Environment C-5 (International Standards) (2015-2)

6 5.40 UN Global Compact. The CEO Water Mandate UNGC/UNEP (UN Global Compact / UN Environment Program). Caring for Climate: The Business Leadership Platform: Constitution and Statement by the Business Leaders of the Caring for Climate Initiative BenchMarks Foundation. Principles for Global Corporate Responsibility: Bench Marks for Measuring Business Performance Ecosystems, 1.5 Resource Extraction UNEP /SETAC (United Nations Environment Program/ Society of Environmental Toxicology and Chemistry). Life Cycle Initiative. Guidelines for Social Life Cycle Assessment of Products Additional references Environment International ecosystem agreements and conventions International policy documents environment and development Heritage sites and nature reserves Climate change Clean production Product life cycles Pollutants and hazardous substances ISO standards Water Additional references 6. CONSUMERS, ADVERTISING AND MARKETING 6.10 United Nations Guidelines for Consumer Protection OECD (Organization for Economic Cooperation and Development). Recommendations for responsible business conduct in a global context from OECD Guidelines for Multinational Enterprises VII Consumer Interests, X Competition OECD. Guidelines for Consumer Protection in the Context of Electronic Commerce OECD. Policy Guidance on Online Identity Theft OECD. Recommendation on Consumer Dispute Resolution and Redress OECD Guidelines for Protecting Consumers from Fraudulent and Deceptive Commercial Practices Across Borders C-6

7 6.70 ICC (International Chamber of Commerce). Consolidated ICC Code: Building Consumer Trust through Best Practice Marketing ICC. Implementation Guide for the ICC Marketing Codes ICC. Policy Statement Freedom of expression and the free flow of information on the Internet ICC. Framework for Responsible Environmental Marketing Communications ICC. Framework for Responsible Food and Beverage Marketing Communications ICC. Principles for responsible deployment and operation of electronic product codes ICC. International Code of Direct Selling WFSDA (World Federation of Direct Selling Associations). Code of Ethics ICC/ESOMAR International Code on Market and Social Research Consumers International. Consumer Charter for Global Business BenchMarks Foundation. Principles for Global Corporate Responsibility: Bench Marks for Measuring Business Performance Customers and Consumers NAI (Network Advertising Initiative). NAI Code of Conduct Canadian Marketing Association. Code of Ethics and Standards of Practice Retail Council of Canada. Code of Practice: Scanner Price Accuracy Voluntary Code Industry Canada. Working Group on Electronic Commerce. Principles of Consumer Protection for Electronic Commerce: A Canadian Framework World Lottery Association. Code of Conduct concerning the use of electronic commerce for the distribution of gaming services Additional references Consumer Relations Consumer relations general Gender equality in access to goods and services Market research Product design Labelling C-7 (International Standards) (2015-2)

8 Advertising and marketing Direct sales Internet commerce Customer satisfaction / dispute resolution 7. BRIBERY, CORRUPTION, MONEY LAUNDERING, LOBBYING AND WHISTLEBLOWING 7.10 UN Global Compact. The Ten Principles: Transparency and Anti-Corruption OECD (Organization for Economic Cooperation and Development. Recommendations for responsible business conduct in a global context from OECD (2011), OECD Guidelines for Multinational Enterprises VII Combating Bribery, Bribe Solicitation and Extortion OECD Principles for Integrity in Public Procurement Executive Summary OECD. Generic code of conduct for procurement practitioners from Code of conduct for procurement practitioners OECD. Good Practice Guidance on Internal Controls, Ethics, and Compliance OECD. Recommendation of the Council on Principles for Transparency and Integrity in Lobbying Annex WEF (World Economic Forum). Partnering Against Corruption Principles for Countering Bribery APEC (Asia-Pacific Economic Cooperation). Anti- Corruption Code of Conduct for Business ICC (International Chamber of Commerce). ICC Rules on Combating Corruption ICGN (International Corporate Governance Network). ICGN Statement and Guidance on Anti-Corruption Practices BenchMarks Foundation. Principles for Global Corporate Responsibility: Bench Marks for Measuring Business Performance Financial Integrity, 2.6 Ethical Integrity TI (Transparency International). Business Principles for Countering Bribery. A multi-stakeholder initiative led by Transparency International Business Anti-Corruption Portal. Due Diligence Tools ICC. ICC Guidelines on Whistleblowing C-8

9 7.150 G20 (Group of Twenty Finance Ministers and Central Bank Governors). Annex G20 Compendium of Best Practices and Guiding Principles for Legislation on the Protection of Whistleblowers from G20 Anti Corruption Action Plan Action Point 7: Protection of Whistleblowers TI (Transparency International). International principles for whistleblower legislation: Best practices for laws to protect whistleblowers and support whistleblowing in the public interest IGCN. ICGN Statement and Guidance on Political Lobbying and Donations Canada. Office of the Commissioner of Lobbying in Canada. The Lobbyists Code of Conduct CPRS (Canadian Public Relations Society). Code of Ethics Additional references corruption / money laundering / lobbying / whistleblowing Corruption and governance Public procurement Public-private partnerships Customs Selected national laws and anti-corruption agencies Money laundering Whistleblowing Lobbying 8. REPORTING AND DISCLOSURE 8.10 OECD (Organization for Economic Cooperation and Development). Recommendations for responsible business conduct in a global context from OECD (2011), OECD Guidelines for Multinational Enterprises III Disclosure Accounting for Sustainability. Connected Reporting: A practical guide with worked examples EFFAS. (European Federation of Financial Analyst Societies) & DVFA (Society of Investment Professionals in Germany). KPIs for ESG: A Guideline for the Integration of ESG into Financial Analysis and Corporate Valuation C-9 (International Standards) (2015-3)

10 8.40 IIRC (International Integrated Reporting Council). The International <IR> Framework: Integrated Reporting LBG (London Benchmarking Group). From inputs to impact: Measuring corporate community contributions through the LBG framework: A Guidance Manual UNStats. (United Nations Statistics). Official List of Millennium Development Goal (MDG) Indicators FTSE4Good. Index Inclusion Rules for the FTSE4Good Index Series Dow Jones Sustainability Indexes in Collaboration with RobecoSAM (Sustainable Asset Management). CSA- Robeco-SAM s Corporate Sustainability Assessment Methodology Appendix 3 from Dow Jones Sustainability Indexes Methodology Sustainalytics. Jantzi Social Index Methodology Additional references Reporting and Disclosure 9. RECOGNITION, CERTIFICATION AND ASSURANCE PROGRAMS; SUPPLY CHAIN MANAGEMENT AND CERTIFICATION 9.10 Recognition 9.20 Certification and labeling 9.30 Supply chains 9.40 Life-cycles 9.50 CSR/ESG Assurance PART II INDUSTRY STANDARDS (Listed by organization or topic) 10. AGRICULTURE International conventions and related instruments Codex Alimentarius Sustainable production and food security Invasive species / species translocation / species reintroductions Genetic resources for agriculture / biotechnology Quality control, safety, storage and distribution Animal diseases C-10

11 10.80 Pesticides, biological control agents and fertilizers Ethical sourcing Restaurants / fast food Labour standards in agriculture Fair Trade small farmers and artisanal producers Organics Food and beverage marketing Alcohol Almonds Animal feed Apricots Bananas Beverages and Bottled Water Biofuels and biomass Breast milk substitutes Cashews Cocoa / chocolate Coffee Cosmetics Cotton Dairy Dietary supplements Down Flowers and ornamentals Forest agricultural products Fruits and vegetables Honey and beekeeping Latex (organic) Livestock / poultry / meat / farm animals Mango Olive oil Palm Oil Pineapple Raisins Soy Succulents C-11 (International Standards) (2015-3)

12 Sugar Tea Tobacco Wild collected plants 11. FISHERIES International agreements and assessments Regional fisheries management organizations Marine protected areas Harvesting and sustainability standards Illegal, Unreported and Unregulated (IUU) fishing Fish and seafood quality and safety Sustainability certification and labeling; supply chains Fisheries labour standards Fishing vessels Aquaculture production Labour standards aquaculture Aquaculture certification and traceability National and regional aquaculture standards Aquaria 12. FORESTRY International agreements Sustainable forestry and forestry management Forestry reproductive material Forest products certification Forestry labour standards 13. EXTRACTIVE INDUSTRIES Sustainability and stakeholder engagement Mining crisis management Payments to public authorities Conflict minerals and weak governance zones Extractive industry labour standards Standards for reporting mineral resources and reserves Stock exchange requirements Seabed mining C-12

13 13.80 Oil and gas and sustainability Offshore drilling Oil and gas transport; pipelines Oil spills 14. CHEMICALS International conventions and related guidance International trade in / transboundary movements of chemicals Chemical incidents and emergencies Chemicals testing Chemicals management Pesticides Chemicals in the workplace 15. ELECTRICAL INDUSTRIES Electronics Electrical energy efficiency Electrical consumer product design Waste electrical products Electricity generation 16. LIGHT MANUFACTURING Labour and working conditions Textiles, apparel and footwear production standards Sporting goods production standards Toy production standards Jewelry production standards 17. MEDICAL AND PHARMACEUTICAL Access to medicines Research involving human subjects Research involving animals Drugs and related products Medical devices Genetic research and resources Pharmaceutical ingredients Medicinal plants C-13 (International Standards) (2015-3)

14 17.80 Medical and pharmaceutical industries codes of conduct Pharmaceutical supply chains Recruitment of health workers 18. CONSTRUCTION Construction safety and health Sustainable construction Building standards and practices Home inspection services Construction industry anti-corruption 19. NUCLEAR INDUSTRIES International agreements and organizations Nuclear industries and the investment sector 20. ARMS AND MUNITIONS International agreements Arms and munitions industry initiatives Arms industry and the investment sector 21. TRANSPORTATION & TOURISM General passengers General goods Rail transport Road transport Air transport Inland waterways transport Maritime transport Maritime transport safety Ship cargoes Passengers and claims Marine pollution Marine oil spills Maritime labour Ports, including dock labour Ship recycling and salvage Fishing vessels Space travel C-14

15 Tourism Sex tourism Labour hotels and restaurants 22. BANKING AND FINANCE International standards for financial institutions Sustainable project finance Money laundering and terrorist financing Sanctions and financial institutions 23. ENTERTAINMENT, CULTURE, MEDIA AND COMMUNICATIONS UNESCO cultural and heritage property Child pornography Telecommunications standards Internet security and privacy Social media Information and communications technologies and sustainability Journalism codes Entertainment industry codes Museums and conservation Broadcast standards Canada Copyright 24. RETAILING Organizations and guidelines APPENDIX CSR/ESG ORGANIZATIONS AND ACRONYMS INDEX C-15 (International Standards) (2015-3)