University of Vaasa - Vaasan yliopisto

99
High Independent BU/Committee devoted to CSR
with formal responsibilities relative to other
BUs and at different hierarchical levels.
Low The company does not implement any
management process relating to CSR.
Medium Implementation of standard management
systems such as EMAS, ISO 14001,
OHSAS 18001, SA8000.
Management
systems
High Formalization of a management system for
CSR issues.
Low Socio-environmental performance is not
Performance evaluated, except for the measurement of
measurement some environmental indicators required by
system law.
Documents
Medium KPIs defined on the basis of
national/international standards (e.g. GRI).
High Integration of standard KPIs along with
additional indicators defined by the
company for its specific requirements.
Low Ethical code or/and values statement
Medium Sustainability report.
High Sustainability report certified by an external
auditor.