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What is Corporate Social Responsibility? - InnoTrain CSR

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framework provides the application levels A, B and C for th<strong>is</strong> purpose. If companies<br />

provide information about all indicators, they meet the requirements for the<br />

application level A. In doing so, it <strong>is</strong> up to the company to decide and declare which<br />

application levels it w<strong>is</strong>hes to select for the report. Upon request, the GRI can confirm<br />

th<strong>is</strong> information and the report may subsequently be labelled "GRI checked". If<br />

reports have been verified by an auditor, they must be labelled with "+" next to the<br />

application level. The use of the GRI guidelines <strong>is</strong> strictly voluntary and offers<br />

companies the opportunity to reg<strong>is</strong>ter on the GRI internet site.<br />

As systematic reporting about sustainability topics, the GRI guideline can guarantee<br />

a credible and recogn<strong>is</strong>ed framework usually considered a quality character<strong>is</strong>tic of<br />

reporting in special<strong>is</strong>t circles. Moreover, the guideline can serve as orientation guide<br />

for companies with a considerable demonstrated commitment to sustainabilityrelevant<br />

performances which first needs to be organ<strong>is</strong>ed systematically in order to<br />

provide a strategical <strong>CSR</strong>-related benefit. However, in the opinion of some critics, the<br />

GRI guideline represents an overload of indicators. For special<strong>is</strong>ts in the field of <strong>CSR</strong>,<br />

th<strong>is</strong> <strong>is</strong> understandable as it does not guarantee effective communication with<br />

stakeholders such as employees and consumers.<br />

Excerpt: Indicator protocol record, product responsibility GRI<br />

Aspect: Health and safety of customers<br />

PR1 (core indicator)<br />

Life cycle stages in which the effects of products and services on the health and<br />

safety are examined with respect to improvements and percentage of product and<br />

service categories examined accordingly.<br />

PR2 (additional indicator)<br />

Total number of events in which applicable laws and voluntary rules of conduct with<br />

respect to effects of products and services on the health and safety were not<br />

complied with, l<strong>is</strong>ted by type of consequences.<br />

Aspect: Labelling of products and services<br />

PR3 (core indicator)<br />

Type of legally prescribed information about products and services and percentage of<br />

products and services subject to said duties to inform.<br />

PR4 (additional indicator)<br />

Total number of events in which applicable laws and voluntary rules of conduct with<br />

respect to information about and labelling of products and services were not complied<br />

with, l<strong>is</strong>ted by type of consequences.<br />

The project "<strong>InnoTrain</strong> <strong>CSR</strong>" <strong>is</strong> organized by GILDE GmbH and has been funded with support from the European Comm<strong>is</strong>sion. Th<strong>is</strong> publication reflects the<br />

views only of the author, and the Comm<strong>is</strong>sion cannot be held responsible for any use which may be made of the information contained therein. 12/2010<br />

,<br />

<strong>InnoTrain</strong> <strong>CSR</strong><br />

www.csr-training.eu

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