University of Vaasa - Vaasan yliopisto

adequate as an SMS in a GBO. Furthermore, we note that the forthcoming ISO
26000 standard is a guidance document for social responsibility, and its scope
explicitly states that it is not a management system standard (ISO, 2009). Our system
integrates, and has been designed to embrace a broader and more appropriate range
of sustainability aspects, that go beyond the established triple-bottom-line approach.
This may allow simplification of the sustainability management process in
organizations that implement the system, and should provide for more effective
integration with existing business management systems in these organizations.
The maturity testing system and its associated scoring has limitations that we
recognize, but that are nonetheless valuable for practical implementation of the
management system. They apply both in organizations with existing systems and in
organizations that need to build an SMS from first principles. Given the difficulties
associated with management system implementation in large organizations (e.g.
GBOs) we believe this is an important aspect of our system. Although our work is
intended for application in GBOs, there may well be applications in TNCs and
MNCs. The relevance of our system would be a function of the relative importance
of the ‘home’ country business, culture, and precedents to the TNC or MNC.
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