1. CSR Standards and Approaches

1. CSR Standards and Approaches
1.1. Global Instruments
- OECD Guidelines for Multinational Enterprises
- Ten principles of the UN Global Compact
- ISO 26000 Guidance Standard on Social Responsibility
- UN Guiding Principles on Business and Human Rights
- ILO Tripartite Declaration of Principles concerning
Multinational Enterprises on Social Policy
1. CSR Standards and Approaches
1.1. Global Instruments
For reporting and transparency : Global Reporting Initiative
(www.globalreporting.org) and International Integrated
Reporting Council (http://www.theiirc.org/)
In general :
- Voluntary
- Can be seen as mostly window-dressing
- CSR as a new ‘sales argument’
- CSR as a separate issue, and not part of an integrated business
approach (company level)
1. CSR Standards and Approaches
1.2. Specific sector and supply chain initiatives
Mainly, but not exclusively, in hands of NGO’s
See example of Textile and Apparel Industry. There is more
than Clean Clothes Campaign….
(at least 24 different organisations for the TCL sectors, each
with own standards, procedures, audits, etc.)
A company, member of one organisation, is not necessarily
compliant with other organisations (and their standards)
1. CSR Standards and Approaches
1.2. Specific sector and supply chain initiatives
(sometimes) With support of the European Commission
- Process on Corporate Responsibility in the field of Pharmaceuticals
- Cosmic project : CSR oriented supply-chain management to improve
competitiveness in the textile/clothing sector
- Chemicals : Prisme2 project on CSR implementation in SMEs
- Supply chain CSR initiatives, case of mobile phones
- EU Practical Human Rights Guidance for enterprises in 3 business
sectors : Employment agencies, ICT, Oil & Gas (… ‘intended not to be
legally binding’…) (http://ec.europa.eu/enterprise/policies/sustainable-business/corporate-socialresponsibility/human-rights/index_en.htm)
1. CSR Standards and Approaches
CSR is about :
- Human Rights, Social Standards, ILO & OECD Conventions / Guidelines,
Environment, supply chain, accountability, transparency, …
But foremost :
- voluntary, moral commitment, ‘we do it because it is good for our
business’, non-integrated business approach (‘CSR is a new department’)
The European Commission defines (October 2011) Corporate Social
Responsibility as “the responsibility of enterprises for their impacts on
society”. To fully meet their social responsibility, enterprises “should have in
place a process to integrate social, environmental, ethical human rights and
consumer concerns into their business operations and core strategy in close
collaboration with their stakeholders”.
2. The EU Roadmap on CSR so far
1995 : European Commission President Jacques Delors and a group of European companies
launch the Manifesto of Enterprises against Social Exclusion.
March 2000 : Lisbon European summit sets new strategic goal of making Europe the most
competitive and dynamic knowledge-based economy in the world by 2010. For the first
time, the European Council makes a special appeal to “companies’ corporate sense of
social responsibility regarding best practices on lifelong learning, work organisation, equal
opportunities, social inclusion and sustainable development”.
June 2000 : EU adopts Social Policy Agenda, stressing the importance of CSR in adapting
working conditions to the new economy.
July 2001 : European Commission publishes the Green Paper on promoting a European
framework for CSR (COM/2001/366) + Communication on promoting core labour
July 2002 : European Commission Communication on Corporate Social Responsibility: A
business contribution to sustainable development (COM/2002/347).
October 2002 : European Commission sets up European Multi-Stakeholder Forum on CSR
(CSR EMS Forum) to exchange good practices and assess common guidelines.
June 2004 : CSR EMS Forum presented its report to the European Commission.
2. The EU Roadmap on CSR so far
March 2006 : European Commission issues a new Communication: Implementing the
Partnership for Growth and Jobs: Making Europe a pole of excellence on CSR, and launches a
‘European Alliance for CSR’. The ETUC, together with a range of NGOs including the Social
Platform, accuses the Commission of adopting an unbalanced, unilateral approach that gives
undue weight to the interests of industry and business.
March 2007 : The ETUC welcomed the European Parliament’s report on CSR, which it found
brought the debate back onto the right track, recovering elements such as multilateralism,
accountability and transparency, which had been lost in the recent work of the
Multi-stakeholder Forum.
October 2011 : European Commission publishes new Policy on CSR, with an action agenda
2. The EU Roadmap on CSR so far
EU Commission CSR Action agenda 2011-2014 covers 8 areas :
Enhancing the visibility of CSR and disseminating good practices
Improving and tracking levels of trust in business
Improving self- and co-regulation processes
Enhancing market reward for CSR
Improving company disclosure of social and environmental information
Further integrating CSR into education, training and research
Emphasising the importance of national and sub-national CSR policies
Better aligning European and global approaches to CSR
Implementation agenda and progress can be followed on EC Website with
implementation table :
2. The EU Roadmap on CSR so far
16/04/2013 : Proposal for Directive on ‘Non-Financial Reporting’
Enhancing transparency of certain large companies on social and
environmental matters, by amending two existing Accounting Directives
(Fourth and Seventh Accounting Directives on Annual and Consolidated
Accounts, 78/660/EEC and 83/349/EEC).
• For companies > 500 employees (estimation : 18,000 companies, 2,500
already doing it)
• Disclosure on policies, risks and results concerning environmental aspects,
social and employee-related matters, respect for human rights, anticorruption and bribery issues, and diversity on board of directors
• May use international or national guidelines (f.ex : UN Global Compact or
German Sustainability Code)
• Commission target : first reporting not earlier as 2017
3. Trade Union approaches
European Trade Unions involved in general and sector level CSR debates over
the last 15 years
Consumers consider it as important, see Textile Labelling Directive discussion
3. Trade Union approaches
Several national trade unions have been involved in national and sectoral
debates and policies, including development of own trade union position
papers, guidelines for shop stewards, etc
Globalisation gives a responsibility to trade unions to look after Human
Rights, social standards and working conditions at global level
NGO’s : partner or competitor ?
Supply chain approach
Global Framework Agreements – European Framework Agreements
Agreements made by European Works Councils (and national trade
unions), see EC Database (http://ec.europa.eu/social/main.jsp?catId=978&langId=en)
(BMW, Bosch, Arcelor-Mittal, Brunel, EADS, EDF, Enel, ENI, ………)
4. Questions for the debate
1. Does your trade union have policies, strategies on CSR ? Do
you have national / sectoral / company experiences in your
country ?
2. At European level, CSR is on the table when GFA’s / EFA’s are
discussed, or when EWC’s are involved. Do we need a
European coordinated strategy ? And what should it be ?
What kind of form should it have ? Also in light of the
forthcoming Non-Financial Reporting Directive.

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