CARROTS AND STICKS – PROMOTING ... - Global Reporting Initiative

More documents

Recommendations

Info

30 Carrots and Sticks - Promoting Transparency and Sustainability Country/Region Standards, Codes and Guidelines � (Social Report) consists of a statement disclosed every year by the corporation, providing information on projects, benefits and social and environmental actions addressed to employees, investors, market analysts, shareholders and the community. The statement provides quantitative information which is organised in a table or chart, in a clear and objective way, making it easier to make comparisons between different companies. http://www.ibase.br Ethos Indicators on Corporate Social Responsibility, 2001 <strong>–</strong> 2009 issued by the Ethos Institute. It is a non-profit organisation that acts on corporate social responsibility mobilisation and engagement, providing assistance for companies to improve their business in a socially responsible way. The Institute launched the Ethos Indicators as an evaluation system of organisational practices on social responsibility. They have an indirect impact on reporting by providing awareness and need to be used as part of a wider management process. These indicators were developed in 2000 and have been amended and reviewed yearly since then. They are organised in a questionnaire form that includes topics on values, transparency and governance, workforce, environment, suppliers, customers, consumers, community, government and society. Ethos Indicators are meant to be an internal tool to evaluate a company´s sustainability management and corporate social responsibility practices, including strategic planning and development monitoring. The results are compared to the CSR Best Practices on Confidential Benchmarking reports, developed by the Ethos Institute. In addition, sector supplement guidelines have been developed between 1999 and 2008. They provide the company with the possibility of evaluating the typical opportunities and challenges from their sector of business. The indicators are provided for the following sectors: electricity utilities, franchising, newspapers, financial, mining, pulp & paper, construction, land transport, oil & gas, bakery, bars and restaurants and retail. There are also indicators for small companies which became available in 2006. This is an adaptation from the original Ethos Indicator system to be applied to small businesses.
Country/Region Standards, Codes and Guidelines Canada They were created by the Ethos Institute and SEBRAE (Brazilian Micro and Small Business Support Service). http://www.uniethos.org.br The Ethos Institute also released the basic Social Responsibility Principles in conjunction with the Brazilian Association of Pension Plan Closely-Held Companies (Abrapp) in 2004. These principles guide the definition of social responsibility criteria and practices by pension funds in their investments in listed companies. www.abrapp.org.br www.ethos.org.br Assurance standards � NPO 1, 2007 issued by IBRACON (Independent Auditors Institute). It consists of the Assurance Norm and Procedures for Assurance Engagements other than Auditing or Reviews of Historical Financial Information. NPO 1 establishes basic principles and essential procedures for this kind of assurance engagement. http://www.ibracon.com.br/publicacoes/resultado. asp?identificador=2832 � NBC T 15, 2004 approved by The Federal Accounting Council (CFC). It provides procedures and definitions for social and environmental reporting that communicates an organisation’s social and environmental responsibility to civil society. It includes guidance on what kind of information should be disclosed about labour practices, employment, investments in social, health & safety and environmental issues, customer service, environmental liabilities and judicial sanctions. http://www.cfc.org.br/conteudo.aspx?codMenu=116 Mandatory standards Canada’s � securities commissions require public companies to report the current and future financial or operational effects of environmental protection requirements in an Annual Information Form. Environmental disclosure has faced increased scrutiny by Canadian securities regulators over the past several years. The Continuous Disclosure Review Program resulted in both the Ontario and the Alberta Securities Commissions investigating the adequacy of public disclosure, and the Alberta Carrots and Sticks - Promoting Transparency and Sustainability 31
Page 1 and 2: CARROTS AND STICKS - PROMOTING TRAN
Page 3 and 4: Contents Forewords 2 1 Executive Su
Page 5 and 6: Core environmental issues today - c
Page 7 and 8: in its regulatory role, to ensure a
Page 9 and 10: of the comprehensive “corporate s
Page 11 and 12: There is a large variety of regulat
Page 13 and 14: of the GRI sector supplements as we
Page 15 and 16: “The vision of the Danish Governm
Page 17 and 18: Emerging trends at the global level
Page 19 and 20: assurance standards are evolving wh
Page 21 and 22: Standards, Codes and Guidelines con
Page 23 and 24: Standards, Codes and Guidelines Eco
Page 25 and 26: Country/Region Standards, Codes and
Page 31: Country/Region Standards, Codes and
Page 77 and 78: 5. Country profiles Carrots and Sti
Page 79 and 80: In June 1997 Herbert De Souza, Beti
Page 81 and 82: well as a list of companies that vi
Page 83 and 84:
market-based instruments. A small p
Page 85 and 86:
Figure 1: Issues addressed in susta
Page 87 and 88:
Stock Exchange (Brazil) and the Joh
Page 89 and 90:
Annex 1 1. Carrots and Sticks - Pro
Page 91 and 92:
Power’ Options: How Governments C
Page 93 and 94:
An external Advisory Committee cons
Page 95 and 96:
Production Printing process: Printe
show all

CARROTS AND STICKS – PROMOTING ... - Global Reporting Initiative

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?