manuel de formation 13-cover-chapitres-en-v2 · 2017-01-25 · following the example of the other...

SOCIAL RESPONSIBILITY

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FO R S U S TA I N A B L E D E V E LO P M E N T O FT H E A C P H O R T I C U LT U R A L I N D U S T R Y

Following the example of the other training manuals produced by COLEACP PIPprogramme, training manual 13 has been designed and written by the PIP Training Unit of the programme. This manual has been written in collaboration with CAP Conseil (Belgium).


PIP is a European cooperation programme managed by COLEACP. COLEACP is an international network promoting sustainable horticultural trade. PIP is financed by the European Union and implemented at the request of the ACP (Africa, Caribbean and Pacific) Group of States. In accordance with the Millennium Development Goals, the global objective is to: “Maintain and, if possible, increase the contribution made by export horticulture to the reduction of poverty in ACP countries”.

This publication has been produced with the assistance of the European Union. The contents of this publication are the sole responsibility of PIP and COLEACP and can in no way be taken to reflect the views of the European Union.

PIP c/o COLEACP130, rue du Trône • B-1050 Brussels • BelgiumTel : +32 (0)2 508 10 90 • Fax : +32 (0)2 514 06 32

E-mail : [email protected]

www.coleacp.org/pip

SOCIAL RESPONSIBILITY

Chapter 1: What does social responsibility mean?

1.1. Origins of social responsibility 1.2. Social responsibility today 1.3. The ISO 26000 guidance standard:

a benchmark for all types of organisation

Chapter 2: Why adopt an approach to social responsibility?

2.1. The importance of social responsibility in business relations

2.2. Relevance of social responsibility for the horticultural sector in ACP countries

2.3. Opting for a proactive approach: ISO 26000

Chapter 3: How to take an approach to social responsibility?

3.1. Introduction 3.2. Agreeing basic principles 3.3. Defining ‘materiality’, starting with the organisation’s work 3.4. Engaging with stakeholders 3.5. Working on core subjects and relevant issues 3.6. Integrating social responsibility throughout an

organisation

Bibliographical references

Useful Web sites

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Chapter 1

What does social responsibility mean?

1.1. Origins of social responsibility ............................................................................6

1.2. Social responsibility today ...................................................................................9

1.3. The ISO 26000 guidance standard: a benchmark for all types of organisation .........................................................16

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1.1. Origins of social responsibility

1.1.1. Appearance of the term The origin of the term “social responsibility” is unclear. Howard Bowen’s 1953 publication Social Responsibilities of the Businessman includes the concept. Use of the term then spread during the second half of the 20th century, first in the United States and then in the rest of the world (Pasquero, 2005). Preceding this conceptual formalisation, some authors see the paternalistic management of some US companies in the 19th century as an early form of social responsibility taken in business (Jorda, 2009). The aim was primarily to retain a skilled workforce in the face of shortages.

Others think that the basis of social responsibility had already been laid down in antiquity, with the Code of Hammurabi1 in the 18th century BC (Pasquero, 2005).

The concept of social responsibility also figures in religious concerns about the responsibility of the rich and powerful towards the rest of the population. Once attributed solely to the business world, this concept has gradually been extended to all types of organisations (public authorities, NGOs, etc.) and in some regions the term corporate social responsibility (CSR) has been supplanted by organisational social responsibility (OSR). “The term social responsibility came into widespread use in the early 1970s, although various aspects of social responsibility were the subject of action by organisations and governments as far back as the late 19th century, and in some instances even earlier. 1 The Code of Hammurabi is a Babylonian legal text dating from about 1750 BC. The exact

nature of the text is subject to debate, but some see it as a kind of legal treatise to preserve the memory of Hammurabi’s sense of justice and fairness.

Chapter 1 What does social responsibility mean?

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Attention to social responsibility has in the past focused primarily on business. The view that social responsibility is applicable to all organisations emerged as different types of organisations, not just those in the business world, recognised that they too had responsibilities for contributing to sustainable development” (ISO 26000 – Guidance on social responsibility).

As social responsibility is applicable to all kinds of organisations, we use the term “organisation” rather than “business” throughout this manual.

1.1.2. Evolution of the concept Since it first emerged, the concept of social responsibility has evolved constantly, reflecting the expectations of society at a particular time. As social concerns change, people’s expectations of organisations evolve accordingly. Various types of social responsibility appeared soon after the concept emerged. Philanthropic activities (such as donations to charities, for example), working relationships and conditions and fair operating practices were some of the primary concerns of organisations aiming to be socially responsible.

Over the years, other topics such as human rights, the integration of minorities, the environment, consumer protection, and the fight against fraud and corruption have been added to the list of topics to address in approaches to taking social responsibility (ISO, 2010). The social, economic, political and technological evolution of society in the years to come, as well as other unforeseen developments, will undoubtedly bring new views that will enrich the concept.

1.1.3. From voluntary to binding? From the start, taking social responsibility has been a voluntary and non-binding activity. In 2001, the European Commission defined corporate social responsibility2 as “a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis". Yet in recent years, stakeholder pressure on organisations3 to adopt an approach to social responsibility has intensified to such a degree that, whereas social responsibility

2 The terms “social responsibility” and “societal responsibility” both designate the same concept. 3 Mainly for multinational companies and major corporations.


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clearly used to fall within the framework of soft law, today’s authors place it midway between soft law and hard law4 (Cuzacq, 2013).

4 “When it comes to social responsibility, it is important to make a distinction within the legal and

regulatory framework applied by the companies between: -‐ the binding or compulsory legal rules (law [or hard law]): trespass against these laws in

theory results in penalties; -‐ the non-binding standards (soft law): these are observed on a voluntary basis, which means

that if they are infringed, no sanction is imposed by a legal or administrative authority” (Source: PIP training manual on Ethical production).


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1.2. Social responsibility today

1.2.1. Definitions Social responsibility is a constantly evolving concept for which there are several definitions today. Two definitions stand out, mainly due to the institutional influence of their authors. The first comes from the European Commission, which updated its initial definition in 2011:

“The Commission puts forward a new definition of CSR as ‘the responsibility of enterprises for their impacts on society’. Respect for applicable legislation, and for collective agreements between social partners, is a prerequisite for meeting that responsibility. To fully meet their corporate 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, with the aim of: - maximising the creation of shared value for their owners/shareholders and for their other

stakeholders and society at large; - identifying, preventing and mitigating their possible adverse impacts.”

(Source: COM/2011/0681 final – Communication from the Commission to the European

Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions ‒ A renewed EU strategy 2011-14 for Corporate Social Responsibility).

The second definition is proposed in the first version of the ISO 26000 guidance standard, published on 1 November 2010:

“Social responsibility is the responsibility of an organisation for the impacts of its decisions and activities on society and the environment through transparent and ethical behaviour that: - contributes to sustainable development, including the health and the welfare of society; - takes into account the expectations of stakeholders; - is in compliance with applicable law and consistent with international norms of

behaviour;5 - is integrated throughout the organisation and practiced in its relationships”.

Note 1: Activities include products, services and processes.

5 These standards of behaviour may be defined as the expectations of the behaviour of a socially

responsible organisation, coming from customary international law, generally accepted principles of international law or (nearly) universally recognised intergovernmental agreements. These standards may change over time.


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Note 2: Relationships refer to an organisation’s activities within its sphere of influence.

(Source: ISO 26000 – Guidance on social responsibility)

Whereas the European Commission speaks of corporate social responsibility, the ISO 26000 guidelines use the term “organisational social responsibility”. Beyond the difference noted above, many similarities exist:

• Social responsibility refers to the responsibility for an organisation’s impacts or effects on society.

• Compliance with applicable law is the basis for an approach to taking social responsibility.

• The link between an organisation’s activities and environmental, social and ethical concerns, among others.

• Involvement of the stakeholders of an organisation in its approach to taking social responsibility.

• Integration of this approach in the organisation. 1.2.2. Development of the concept of social responsibility The idea of social responsibility originates in a specific context. r An increasingly informed society

• Increased flows of information: the proliferation of channels of information (TV, newspapers, Internet, social networks, etc.) and means of communication.

• The globalisation of information: from north to south, east to west, nearly everyone can follow what is happening in every corner of the globe and in the heart of each community.

• Swift access to information: with current means of communication, information circulates in real time. Events can be followed live (via a smartphone, webcam, etc.).

This fluidity of information leads to greater transparency. Whether forced or voluntary, this transparency is reflected in the growing expression of organisational social responsibility beyond legal obligations. Citizens, consumers, goods producers and service providers are increasingly informed and therefore able to assume their responsibilities in a more informed way. Organisations are expected to explain the added value of their goods and services for society beyond the return on investment (for investors, collaborators and administrators)


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and job creation. They are invited to consider the usefulness of their activities in relation to their environmental and social impacts. People expect organisations to do better in explaining and expressing their social responsibility. For example, food production is understood through its intrinsic qualities (taste, appearance and nutritional values for consumers), but also and increasingly in terms of its impacts on consumer health, the environment, its production environment, the working conditions of its producers and suppliers… in short, throughout its value chain. At the same time, the many scandals and crises6 reported through the above-mentioned information flows erode the trust that economic players have in producers, middlemen and the business world in general. They are more likely to doubt the good faith of certain organisations, especially for-profit companies. r Fields of tension: vectors of social responsibility Three points of tension have contributed to the development of the concept of social responsibility.

1. Tension between the logic of capitalism and the collective interest

This tension is expressed by a lack of confidence in the logic of capitalism. Many people doubt that capitalism has added value for society. In the 21st century, the correlation between capitalism and individual and/or collective wellbeing is increasingly called into question in speech and in writing.7 Does capitalism serve the collective interest, promoting equality and social progress? Or, on the contrary, is it a source of inequality and therefore of privilege only for those with capital? Faced with this tension and questioning, economic players may assume social responsibility as a way to explain their added value to society as a whole, and to give legitimacy to their economic activity despite its social and environmental impacts. It offers perspective for stakeholders and allows a relationship of trust to be built (of shared value – see chapter 2). It is a source of motivation for an organisation's employees. 2. Tension between economic activity and environmental impacts

Until recently, the impacts of economic activity on the environment (through exploitation of resources, pollution, emissions, etc.) were hardly questioned. Thus few macroeconomic models today integrate the concept of limited natural resources.8 Yet natural resources are essential components of these models of growth, and failing to include their limits (finiteness) in models is to close one’s

6 Health crises, financial crisis, the collapse of textile factories, various forms of pollution, soil

depletion, climate disasters, worker abuse, human rights violations for the exploitation of raw materials, etc.

7 T. Piketty, Capital in the Twenty-First Century, translated by Arthur Goldhammer, Boston, Harvard University Press, 2014. C. Arnsperger, Critique de l’existence du capitalisme : pour une éthique existentielle de l’économie, Paris, éd. du Cerf, 2005 [Critique of Capitalist Existence: Toward an Existential Economic Ethics].

8 For example, R. Solow’s model, a leading theory of growth in macroeconomics, does not include the finiteness of resources such as “physical” capital and output.


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eyes to an obvious reality. Most of these models, which lie at the basis of the globalised economy and condition the collective “development and wellbeing” of our societies,9 are thus fundamentally biased.

The depletion of certain natural resources is now a reality confirmed by experts, and calls into question organisations’ ability to manage these resources. In the case of horticulture, the surface areas available for cultivation and the water needed for proper irrigation are critical resources that should be managed sustainably.

Moreover, the impact of pollution generated by organisations, and by companies in particular, is not added to appraisals of the added value of their activities. This results in bias – the creation of value-added economic activity, and therefore its profitability, may be conditioned by the degradation of the health of residents, workers, an environment, a territory or an ecosystem, or threats to the survival of a species, for example. Certain activities would not be profitable if they had to include the costs of these externalities, which are also difficult to quantify. How much does soil exhaustion or a polluted atmosphere cost? What are the costs to society of abusive child labour, the indecency of an excessively low salary, or failure to insure accidents at work?10 Transformation of these environmental impacts and damage to wellbeing into economic value (cost) is especially difficult to regulate in a context of highly competitive globalised trade without effective governance11 (see point 3 below). Once again, social responsibility may offer a response to this tension. Organisations that incorporate socially responsible practices evaluate their impacts on the environment and on society, aiming to reduce them, assume responsibility for them, and appear to be more sustainable within the market. For example, Stevia One is a company that produces and exports stevia12 to European markets. Covering more than 750 ha, it was the first stevia operation in the world to obtain the Rainforest Alliance label. As part of the certification process, the areas cultivated by Stevia One were restored through reforestation and their soil health was improved by investing in irrigation and organic fertiliser systems. The group of farmers also looks after the wellbeing of its staff of 520 employees and offers salaries above the national average.13 3. Tension between globalisation of the economy and weak governance Although the economy is globalised, nation states remain almost the only players in a position to manage challenges that are sometimes overwhelming, each

9 T. Jackson, Prosperity without Growth – Economics for a Finite Planet, London, Earthscan,

2009. 10 In 1997, researchers estimated the costs associated with foodborne infections for seven

different pathogens. For the United States, this cost was between 6.5 and 34.9 billion USD (Panisset, Dewailly, & Doucet-Leduc, 2003).

11 See the difficulty of the Kyoto process or the failure to build a global or even Europe-wide carbon market.

12 Extracted from stevia leaves, steviol glycosides (or steviosides) are used as sweeteners in the food industry.

13 http://www.rainforest-alliance.org/newsroom/press-releases/stevia-certification-peru.


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according to their interests, despite a supranational collective interest.14 The World Trade Organization (WTO) is paralysed by the logic of nation states. Who can objectively arbitrate the challenges of global governance (the interests of collective welfare as well as the environment, the climate, resource depletion, the exploitation of poverty, etc.) over extraterritorial matters, facing multinational economic players that know no borders and sometimes operate according to the sole criterion of short-term profitability?

There is no supranational social or environmental policy for such situations. Without an international political vision, short-term economic and capitalist logic dominates, with the risk that protecting the environment, and the wellbeing of workers, populations and stakeholders, are also thrown into competition. Taken further (and a growing number of stakeholders share this view), the concerns of economic players could be summed up in a relatively cynical question: what state, what free trade zone, has the least restrictions for carrying out operations in full compliance with the law and occasionally despite the collective interest, in order to gain the greatest short-term profitability for those who hold the capital?

Faced with this situation and the lack of global economic governance, companies that hope to acquire a sustainable competitive position choose to voluntarily assume their share of environmental and social responsibility for the surrounding society everywhere they operate. 1.2.3. The characteristics of social responsibility The characteristics of social responsibility are largely inspired by its definition and are inseparable in the context of a coherent SR approach. r Link to sustainable development Social responsibility offers a way for organisations to contribute to sustainable development. The definition in ISO 26000 clearly establishes this link.15 It is up to each organisation to evaluate its activities regarding the needs of present generations without jeopardising those of future generations, and respecting the principle of inter- and intra-generational equity. The concept of sustainable development includes people and their social wellbeing16 as well as respect for the environment. r Business approach Each organisation plays a different role in society, evolves in a different context, and faces with different challenges. For example, a plantation famer, owner or manager does not deal with the same environmental problems as a hotel service company, a bank or a textile factory. Therefore, when a business assesses and assumes its responsibility towards society, it is crucial that it adopt an approach as relevant to its activities as 14 However, let us note the emergence of areas of regional “governance”: the European Union,

Mercosur, ASEAN and the Southern African Development Community. 15 See the definition of social responsibility according to ISO 26000, above: “Social responsibility

[…] is reflected in ethical and transparent behaviour that contributes to sustainable development […]”.

16 See the definition in the Brundtland Report, Our Common Future, written in 1987 by the United Nations World Commission on Environment and Development.


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possible. Thus the central issues related to social responsibility will vary depending on the activity: agriculture linked to the environment, food safety and working conditions; a manufacturer of tools related to user safety, etc. r Engaging with stakeholders All organisations claim that their activities add value to society, if only by creating value for their owner, jobs for their employees, and services and products for customers. However, to avoid becoming bogged down in marketing self-promotion, and to make their approach to social responsibility more credible, it is essential that they couple strategy and daily practices with (participatory and constructive) dialogue with their stakeholders: workers, local communities, civil society, consumers, the state, etc. Only true engagement with stakeholders can give legitimacy to an organisation’s social responsibility approach. r Social responsibility is synonymous with strategy Adopting a social responsibility approach makes sense at the strategic level. It is not a peripheral issue or a practice performed alongside the organisation, but a strategy that is intrinsic to the organisation. Social responsibility is at the heart of an organisation’s business and activities. It is the prerogative of the organisation’s head, and helps to define its vision and mission. Thus social responsibility cannot be summarised as simply a philanthropic operation or environmental management.17 r Social responsibility is multidimensional The concept of social responsibility encompasses several themes which, together, go beyond the three pillars of sustainable development (environmental, social and economic). In its current form, social responsibility embraces seven core issues (see chapter 3). r Social responsibility is a law-abiding and a voluntary approach Social responsibility is a voluntary commitment undertaken by organisations. At a minimum, organisations are expected to follow international laws and standards of behaviour. Social responsibility truly makes sense when it involves a series of actions beyond what is legally required to cope with challenges linked to their sphere of activity and influence. These concepts are explained in detail in chapter 3.

17 See ISO 26000: “Philanthropy […] can have a positive impact on society. However, it should not

be used by an organisation as a substitute for assuming social responsibility”.


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1.3. The ISO 26000 guidance standard: a benchmark for all types of organisation

1.3.1. Origins: why was this standard designed? Social responsibility is a dynamic concept that is constantly evolving. Different players’ growing interest in the subject around the world in recent decades has revealed a need for standardisation of the different approaches. The objective is to speak the same language and agree on fundamental principles, general challenges and key issues for organisations that want to assume their social responsibility. In 2001, consumer organisations voiced their concerns about the practices of certain multinationals and the consequences they could have for people’s working conditions and lives. Through the International Organization for Standardization’s (ISO)18 Committee on Consumer Policy (COPOLCO), these consumer associations requested a feasibility study on the standardisation of corporate social responsibility at the first World Social Forum in Porto Alegre (Lecomte and Adary, 2012).

Two years later, ISO set up the Working Group on Social Responsibility (ISO/WG SR), charged with creating the ISO 26000 guidance standard (ISO, 2011).

The Working Group’s role is to help organisations contribute to sustainable development. It aims to encourage organisations to go beyond compliance with the law, while recognising that respect for the law is a fundamental duty of any organisation and an essential part of its social responsibility. It also seeks to promote shared understanding in the sphere of social responsibility and to complete the other instruments and initiatives of social responsibility,19 but not to replace them (ISO, 2010).

18 This international organisation represents the different national standardisation organisations. It

is based in Geneva, Switzerland. 19 For example, the guidelines of the Organisation for Economic Co-operation and Development

(OECD), other ISO standards (such as ISO 14001,on environmental management), the work of John Ruggie (UN Special Representative on business & human rights), etc.


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1.3.2. How was this standard developed? Description of the process The complexity and breadth of topics potentially covered by the concept of social responsibility required ISO to undertake a particular and innovative creation process that lasted nearly five years. More than 450 experts from 99 countries and 40 international organisations participated in drafting the ISO 26000 guidelines. These experts came from six stakeholder groups:

• consumers • public authorities • industry and SMEs • workers • non-governmental organisations and services • consulting, research, education and others.

In addition, various mechanisms have been put in place to ensure an equitable contribution between developed and developing countries, and between men and women. Notably, the ISO/WG SR applied the principle of twinning (leadership assumed by a pair consisting of a developed country and a developing one) more than any other ISO standards drafting group (ISO, 2011). National mirror committees were responsible for relaying the progress of the work in participating countries. The working group met physically in a plenary assembly at least once a year. Interim meetings of the editing committee collected comments, summarised them, prepared new versions and encouraged discussion. At the same time, national standardisation delegations and experts continued working remotely. The working group's first meeting was held in Salvador de Bahia in March 2005. The guidelines were finally approved by a large majority in September 2010, and ISO 26000 was officially published on 3 November 2010. 1.3.3. Current recognition of the standard It is difficult to evaluate real recognition of the ISO 26000 guidelines throughout the world. An investigation led by an ISO 26000 post-publication committee showed that at least 60 countries20 have already adopted the ISO 26000 guidelines as a national standard and 20 other countries are considering doing so. ISO 26000 is available in 22 different languages, which facilitates its dissemination. In 2011, the European Commission demonstrated its support for the ISO 26000 guidelines, along with the United Nations Global Compact21 and the OECD guidelines. It also invited all major European companies to pledge to take at least one of these

20 Notably, Kenya, Ghana, Malawi, Saint Lucia, South Africa, Tanzania, Trinidad and Tobago,

Uganda and Zimbabwe (Sandberg & Campos de Sao Thiago, 2012). 21 https://www.unglobalcompact.org.


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documents into account22 by 2014 when they create their social responsibility strategy (European Commission, 2011). New surveys will be organised on a regular basis in an attempt to evaluate the level of implementation of ISO 26000 and to identify any possible needs for updates. 1.3.4. Links between ISO 26000, social responsibility and standards There are many standards applying to agriculture and/or horticulture in connection with the various forms of social responsibility. These standards and initiatives may focus more on environmental or social factors, though some do cover both. All these tools may be used by any organisation seeking credibility for its approach to social responsibility. It may (or should, based on its stakeholders’ expectations) then choose to comply with the standards best adapted to its business context. Each standard covers one or several core issues of ISO 26000, which may be seen as an umbrella standard aimed at including in an organisation’s strategy a social responsibility approach that is as close as possible to its type of work. Links may be created to other tools as appropriate (conventions, labels, codes of conduct, specific standards) to create consistency in the approach to social responsibility, whether in the economic sphere (fair trade practices, the fight against corruption, etc.); the social sphere (working conditions, security, health, etc.); or the environmental sphere (waste management, input management, soil and pollution management, etc.). Unlike many other standards, the ISO 26000 guidelines are not certifiable. The standard contains recommendations, not requirements, and is not provided for the purpose of certification. ISO 26000 is intended primarily to provide the leadership of an organisation with a line of inquiry, not to impose a single solution.

22 ISO 26000, United Nations Global Compact, or OECD guidelines.


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Chapter 2

Why adopt an approach to social responsibility?

2.1. The importance of social responsibility in business relations ......................... 20

2.2. Relevance of social responsibility for the horticultural sector in ACP countries ............................................................................................... 24

2.3. Opting for a proactive approach: ISO 26000 ..................................................... 28

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2.1. The importance of social responsibility in business relations

2.1.1. Introduction In its new strategy on corporate social responsibility,1 the European Commission discusses companies’ interests in addressing CSR. r “Addressing corporate social responsibility is in

the interests of enterprises… A strategic approach to CSR is increasingly important to the competitiveness of enterprises. It can bring benefits in terms of risk management, cost savings, access to capital, customer relationships, human resource management and innovation capacity. Because CSR requires engagement with internal and external stakeholders, it enables enterprises to better anticipate and take advantage of fast changing societal expectations and operating conditions. It can therefore drive the development of new markets and create opportunities for growth. By addressing their social responsibility, enterprises can build long-term employee, consumer and citizen trust as a basis for sustainable business models. Higher levels of trust in turn help to create an environment in which enterprises can innovate and grow. r … and in the interests of society as a whole” CSR underpins the objectives of the Europe 2020 strategy for smart, sustainable and inclusive growth, including the 75% employment target. Responsible business conduct is especially important when private sector operators provide public services. Helping to mitigate the social effects of the current economic crisis, including job losses, is part of the social responsibility of enterprises. CSR offers a set of values on which to build a more cohesive society and on which to base the transition to a sustainable economic system”. (European Commission, 2011)2

1 See http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2011:0681:FIN:EN:PDF. 2 European Commission, A renewed EU strategy 2011–14 for Corporate Social Responsibility,

Brussels, 2011.

Chapter 2 Why adopt an approach to social responsibility?

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2.1.2. Reality Some feel that this European Commission view is over-optimistic and that the economic realities facing companies make them more mistrustful of SR. However, some business world representatives, both within and outside Europe, agree with the view described above. This is true of Michael Porter, a professor of management at Harvard Business School in the United States, who aims to understand why companies have been engaging in such proactive approaches since 2006 (Porter and Kramer, 2006).3 He identifies four possible reasons, which may overlap: 1. Due to personal and moral conviction, some companies feel morally obliged to give

back some of the benefits that society has afforded them. This is the basis of business patronage and philanthropic activity.

2. Other companies are worried about the depletion and pollution of natural resources.

Often, they perform activities that have an impact on, or depend on, these resources, therefore it is in their interest to ensure they are managed sparingly and with a view to sustainability.

3. Others become involved to conserve or improve their image and reputation. They

may be criticised by the media, NGOs and consumers for the social and environmental impacts of their activities, and must demonstrate willingness to take responsibility and seek to mitigate their effects.

4. Finally, for some companies CSR is seen as a condition for survival on the market,

their licence to operate. Even if they show little concern for society and the environment, they know they run the risk of having their products or services rejected or banned by customers, consumers or public authorities if they do not engage firmly in improving their practices.

2.1.3. Creating shared value Whatever the prevailing angle of approach, the message is that SR “yields a profit” provided it is conducted in a professional and honest manner. Companies that publicise their progress in sustainable development without taking any real action for the environment (“greenwashing”) are not relevant here. And yet in 2011, Michael Porter observed that as a concept, SR has not always succeeded in closing the widening gap between society in general and private enterprise (Porter and Kramer, 20114). Increasingly discredited and criticised, the mere use of the

3 Porter, M. and Kramer, M., “The link between competitive advantage and corporate social

responsibility”, Harvard Business Review, 84(12), 2006, 42–56. 4 Porter, M. and Kramer, M., “The big idea: creating shared value”, Harvard Business Review,

89(1/2), 2011, 62–77.


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terms SR or sustainable development can engender suspicion and mistrust. Porter therefore proposed the terminology of creating “shared value”. According to this theory, as long as companies continue to consider SR as a set of activities lying outside their core business, and as long as SR is peripheral to the conduct of their business (which remains unchanged), society will not give them the credit they expect. It is by ensuring their business creates value for the company (and shareholders), and also for customers and society, that companies truly earn credit. The net balance between what a company consumes and influences on one hand, and what it puts on the market on the other hand, must be positive. The creation of corporate value then becomes strategic, as it also creates economic value. While the concept of shared value has emerged slowly since 2011, it is worth noting a study to define the conditions for taking a successful approach to social responsibility. In 2012, two professors published their findings after monitoring 1,214 companies from 1998 to 2006 (Barnett and Salomon, 2012).5 These businesses were classified by the independent agency KLD according to their performance regarding social, environmental and governance issues. The study found a positive correlation between their investment in SR (KLD score) and two types of economic performance: impact on the return on assets (ROA) and net income. Figure 1: Relationship between social performance (KLD score) and ROA impact. Source: Barnett and Salomon, 2012

5 Barnett, M. and Salomon, R., “Does it pay to be really good? Addressing the shape of the

relationship between social and financial performance”, Strategic Management Journal, 33(11), 2012, 1304–20.


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Figure 2: Relationship between social performance (KLD score) and net income impact. Source: Barnett and Salomon, 2012

As shown in Figures 1 and 2, the financial profits of companies that invest little or nothing in SR (KLD score) amount to business as usual. Once they begin to invest in SR, the curve drops, with the initial costs reducing economic performance. It is only starting from a certain KLD score, otherwise known as an investment sustained over time, that the curve rises and becomes positive. It is striking to see that starting from a certain level, companies attain performances higher than those they reached before committing to SR. This means that in the long term, it is advantageous to invest in SR. What is the factor that marks the end of the curve’s drop and the start of its rise? The study’s authors say it is credit granted by the market, meaning by a company’s customers and consumers. It is only after a certain period of time that these investments bring returns – the time necessary to convince society of the merits and sincerity of its SR approach and efforts. It is therefore in a company’s interest to invest in time and to interact frequently with its stakeholders, because economic success linked to investments in SR depends on them. In other words, if a company only goes half way, and does not communicate with its stakeholders to validate its approach and steer it better for the benefit of society, it will squander its investment. On the other hand, by adjusting its efforts so they better reflect stakeholders’ expectations and convince them of their added value, it will gain more than if it had done nothing. The world of SR waited a long time for a study, based on data and several years’ perspective, to demonstrate the business case that sceptical companies had been awaiting. This trend appears to be corroborated in times of crisis – businesses included in the so-called “sustainable” stock indexes (such as the Dow Jones Sustainability Indices and FTSE4Good) perform well, if not better, than their counterparts in the sector. This is due to the fact that SR approaches teach companies to be more vigilant regarding social and environmental dimensions involving economic issues, even if they are indirect. With expanded radar on several sectors of society, they achieve a sharper market assessment; they are more reactive, and therefore more resilient in the event of social upheaval.


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2.2. Relevance of social responsibility for the horticultural sector in ACP countries

ACP countries have particular sustainability profiles (occupation and land use, biodiversity and climate, qualification of workers, standard of living and development level etc.), and the issues concerning them in terms of sustainable development are specific. Like all economic activity, the horticultural sector faces risks but also opportunities, which, depending on their degree of control, can contribute to a responsible approach towards society. Actors in the horticultural sector in ACP countries may have several justifications for establishing such an approach. 2.2.1. A place in sustainable and fair trade markets In recent years, industrialised countries have witnessed the emergence of ‘fair trade’ markets. The initial aim of these markets was to propose an alternative to ‘classic’ commerce, offering small-scale producers in developing countries compensation judged as ‘fair’. Over the years, environmental criteria have been added to the original, primarily socio-economic purpose, causing the concept of fair trade to evolve into “sustainable trade”. Figure 3: By including environmental criteria, fair trade markets have turned into sustainable trade markets

(source: http://cms.unige.ch/isdd/spip.php?article191)


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Although the sales volume of products coming from fair or sustainable trade is still marginal compared with conventional products, it has been rising steadily in recent years. For example, in its 2013 annual report, Fairtrade Labelling Organizations International (FLO) cited an increase of more than 20% in the sale of fair trade products between 2011 and 2012.6 Aware that most of the products coming from fair trade consumed in Europe fall within the food category,7 the interest that these markets may hold for producers in ACP countries is clear. It should be noted, however, that the fresh horticultural sector remains marginal in the food category of fair trade. For the time being, it is a niche market.

To be labelled as fair trade, candidate companies are required to meet certain conditions depending on the label adopted, since there are several. Going beyond producers’ conditions of pay and economic development, these initiatives emphasise working conditions, child labour, gender equality and respect for the environment.8

It goes without saying that setting up a consistent and sincere approach to taking social responsibility may prove to be an ideal gateway to fair or sustainable trade markets. If carried out in an integrated way, it would meet most specifications for fair or sustainable trade labels. 2.2.2. Meeting market requirements Horticultural businesses must meet the requirements of the markets they target. These requirements are not only regulatory (for example, the European regulations on food safety), but also commercial, like the private standards imposed by purchasers and distributors. These private standards are constantly evolving and increasingly include sections linked to sustainability, such as respecting and lessening the impact of activities on the environment, ethical production and working conditions. A sincere approach to taking social responsibility (with the help of ISO 26000, for example) helps companies to identify the issues they face and to take action to cope with them. This type of approach also promotes confidence among European importers about the company’s seriousness and the quality of the products it offers.

6 To learn more about the data, see the 2013 annual report of the FLO, www.fairtrade.net. 7 “Though the supply of fair trade has diversified greatly in recent years, the food industry is still

the best represented and largest in terms of sales: in 2007, consumption of food products carrying the Max Havelaar label in France amounted to a turnover of €157.2 million, compared to €52.8 million for non-food products”, www.lequitable.fr/equitable-cest-quoi/les-produits-equitables/alimentaires/ (in French).

8 Additional information is available in PIP training manual no. 11, “Ethical production”.


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2.2.3. Conserving natural resources to ensure sustainable long-term production

Maintaining biodiversity is an integral part of a healthy and especially resilient agricultural system, one that can adapt to climate hazards, for example. The wellbeing and survival of the human race is highly dependent on ecosystems and the benefits or ‘ecosystem services’ they provide, including energy, food, potable water, medicinal plants, etc. However, over the past 50 years, humankind has had a considerable impact on its environment. Reversing the degradation of ecosystems while meeting the growing demands of the services they provide is a major challenge. In addition, climate change now threatens to cause irreversible damage to the natural resources on which agriculture depends (drought and flooding, agricultural productivity, potential conflicts over land and water). It is therefore essential to establish sustainable and integrated agriculture that maintains productivity while protecting natural resources. Agricultural sectors (and horticultural sectors in ACP countries) are among the first to suffer from excessive degradation of the agricultural ecosystems that form the basis of their operations and profitability, but they can play an important role in addressing these issues by implementing more sustainable production practices.

An approach to taking social responsibility including environmental criteria helps to identify and mitigate a farming operation’s environmental impacts, and thus to conserve natural resources.

2.2.4. Retaining a skilled workforce Working conditions in the horticultural sector vary widely. They depend mainly on the type of farm and market orientation, and are subject to local legislation. These conditions may be uncertain when they involve intensive seasonal work, which is often the case in the horticultural industry. Workers may be paid by the day, with no guarantee of income the next day. And due to the seasonality of the work, workers must supplement their income with other jobs. Therefore the workforce is neither constant nor dedicated. This situation becomes especially difficult when a company has to develop new skills to meet the growing requirements of standards and regulations, for example. Each time the workforce changes, knowledge is diluted or lost. Even with the expansion of agriculture and the proliferating possibilities for work that it affords, these jobs cannot always be described as “decent”. For example, workers are sometimes exposed to significant health and security risks when applying and handling pesticides, but are not always aware of it.


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Investing in the best working conditions in the long term and acting in a more socially responsible manner may prove profitable: the rate of employee turnover drops, while expertise and productivity rise together.

A stable, satisfied and skilled workforce is a source of productivity and quality. It can help companies meet distributors’ (and consumers’) expectations and thus position themselves better in markets with high added value. This also helps to maintain a peaceful social climate, which is more conducive to economic development. 2.2.5. Being an actor in local development Companies are key players in local development. In addition to responding to society’s needs, they create jobs and contribute to the economic development of the countries where they operate. In developing countries, however, their role may be even more crucial when they have to assume the role of providing basic public services (healthcare, education, mobility, etc., especially in remote or rural regions) outside their productive activities. It is thus common for companies to fund and manage schools, hospitals, roads and other types of infrastructure service. Certain businesses find it necessary to engage in dialogue with local communities. This allows them to understand the needs of the population better, and to define the roles they can play together. Such an approach allows companies to create a climate of trust with both local populations and authorities. It is an integral part of their corporate social responsibility and what allows them to obtain (and keep) their licence to operate, a sort of formal agreement between a company and its stakeholders.

According to A. Chauveau and J.-J. Rosé in L’entreprise responsable (Paris, Éditions d'Organisation, 2003), this concept may be explained as follows:

“This ‘licence to operate’ is the means by which a company retains and enhances the trust and respect of its stakeholders: support from society, which every company needs to successfully conduct its affairs, and informal contract with its employees, customers and more broadly with civil society. Such an ‘entrepreneurial license’ becomes a key to business. Only companies engaged in a sustainable development and social responsibility strategy will be able to keep their ‘licence to operate’”.


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2.3. Opting for a proactive approach: ISO 26000

As well as being a vector of sustainable development, social responsibility may be viewed as a tool for business professionalisation. Taking this kind of approach requires analysis and a thorough review of a company’s activities that calls for long-term strategic thinking.

To establish an approach to taking social responsibility is to opt for proactive risk management rather than waiting to run into problems and urgently having to choose the least bad solution for the company.

The standard ISO 26000 comprehensively addresses all issues linked to sustainable development in its environmental, economic and social aspects. It refers to many internationally recognised tools (standards, codes of conduct and other guidelines). In general, it promotes clearer decision-making based on a better understanding of society’s expectations, opportunities, and the risks of failing to fulfil one’s social responsibility. ISO 26000 provides guidance for any organisation seeking to account and take responsibility for the impacts of its decisions and activities. It defines social responsibility as an organisation’s responsibility for the impacts of its decisions and activities on society and the environment through transparent and ethical behaviour that contributes to sustainable development and the health and welfare of society, while considering stakeholders’ expectations regarding current law and complying with international regulations. It is incorporated throughout the organisation and implemented in its relations. It describes two fundamental practices of social responsibility: identifying the impacts of an organisation’s decisions and activities related to the core issues of ISO 26000, and identifying and interacting with stakeholders (AFNOR, La norme ISO 26000 en quelques mots, 2014).


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13

Chapter 3

How to take an approach to social responsibility?

3.1. Introduction ....................................................................................................... 32

3.2. Agreeing basic principles ................................................................................. 35

3.3. Defining ‘materiality’, starting with the organisation’s work ........................... 39

3.4. Engaging with stakeholders ............................................................................. 46

3.5. Working on core subjects and relevant issues ................................................. 51

3.6.LIntegrating social responsibility throughout an organisation .......................... 77

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3.1. Introduction

3.1.1. Guidelines The diagram below shows a methodology for an organisation wishing to adopt a social responsibility approach. This approach aims to be pragmatic and effective, and is the guiding thread for this chapter.

This chapter is based on the ISO 26000 standard, which provides guidelines related to social responsibility for all types of organisation. The following icon is used to designate the pages of ISO 26000 on which the concepts discussed here are based:

ISO 26000 - § x.x – Pages xx-xx

ISO 26000 is divided into seven clauses, which form the different chapters of the standard (Figure 1). Some of these clauses are already covered in Chapter 1 of this handbook, others are explained below. Table 1 shows the correspondence between the clauses of ISO 26000 and the sections of this handbook.

1. Agree basic principles

2. Define "materiality"; start with the organisation's

work

3. Engage with stakeholders

4. Work on core subjects and

relevant issues

5. Integrate social

responsibility throughout

theorganisation

Where can the standard be obtained? ISO 26000:2010 is available on the ISO Web site: www.iso.org/iso/home.htm

Chapter 3 How to take an approach to social responsibility?

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Figure 1: Schematic overview of ISO 26000 (Source: www.iso.org/iso/en/sr_schematic-overview.pdf) Table 1: Correspondence between the clauses of ISO 26000 and the sections of this handbook

Clause of ISO 26000

Section of handbook

Clause 1: Scope Chapter 1

Clause 2: Terms and definitions /

Clause 3: Understanding social responsibility Chapter 1

Clause 4: Principles of social responsibility Chapter 3.2

Clause 5: Recognizing social responsibility and engaging stakeholders Chapters 3.3 and 3.4

Clause 6: Guidance on social responsibility core subjects Chapter 3.5

Clause 7: Guidance on integrating social responsibility throughout an organization

Chapter 3.6


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Box 1: Profile of a fictional company This fictional company will illustrate the approach to social responsibility.


Name: Fruits4You Country: Cameroon Products: pineapple, papayas, mangos Number of employees:

- Permanent: 20 - Seasonal: 10

Markets and weight traded: - International (export to France and the Netherlands): 1,000 tonnes - Local: 400 tonnes

Small-scale producers and suppliers: 8

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3.2. Agreeing basic principles

3.2.1. Guidelines "When approaching and practising social responsibility, the overarching goal for an organisation is to maximise its contribution to sustainable development. Within this objective although there is no definitive list of principles for social responsibility, organisations should respect the seven principles outlined below, as well as the principles specific to each core subject outlined in Clause 6. Organisations should base their behaviour on standards, guidelines or rules of conduct that are in accordance with accepted principles of right or good conduct in the context of specific situations, even when these situations are challenging. In applying this International Standard, it is advisable that an organisation take into consideration societal, environmental, legal, cultural, political and organisational diversity, as well as differences in economic conditions, while being consistent with international norms of behaviour." ISO 26000 - Clause 4, Principles of social responsibility:

ISO 26000 - § 4 – Pages 10-14

These are the seven basic principles of behaviour upon which ISO 26000 rests:

1. Accountability 2. Transparency 3. Ethical behaviour 4. Respect for stakeholder interests 5. Respect for the rule of law 6. Respect for international norms of behaviour 7. Respect for human rights

3.2.2. Definition and illustration of the seven basic principles

1. Accountability Principle: An organisation should be accountable for its impacts on society, the economy and the environment.

2. Transparency

Principle: An organisation should be transparent in its decisions and activities that impact on society and the environment.

3. Ethical behaviour Principle:

An organisation should behave ethically.


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An organisation's behaviour should be based on the values of honesty, equity and integrity.

4. Respect for stakeholder interests

Principle: An organisation should respect, consider and respond to the interests of its stakeholders. It is important that organisations engage constructively and positively with their stakeholders in order to clearly identify all the impacts of their activities and to remedy them if necessary. This dialogue also helps to foster an atmosphere of trust among them.

5. Respect for the rule of law

Principle: An organisation should accept that respect for the rule of law is mandatory.

6. Respect for international norms of behaviour

Principle: An organisation should respect international norms of behaviour1, while adhering to the principle of respect for the rule of law.

7. Respect for human rights Principle: An organisation should respect human rights and recognise both their importance and their universality.

The seven principles of behaviour are directly related and applied to the seven core subjects of Clause 6 of the standard (see section 3.5 of this chapter).

1 In ISO 26000, international norms of behaviour are defined as: “expectations of socially

responsible organisational behaviour derived from customary international law, generally accepted principles of international law, or intergovernmental agreements that are universally or nearly universally recognized”.


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Figure 2: The seven principles of behaviour and the seven core subjects of ISO 26000 (Source: www.lorraine-reel.net/attachments/article/2730/3%20Pr%C3%A9sentation%20courte%20-%20Labellisation%20LUCIE%20-%20140704CL.pdf, p. 2)


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Box 2

How to apply the seven principles in the daily work of Fruits4You

1. Accountability: Fruits4You has set up a system to file and follow up on complaints so neighbouring communities can report problems of water pollution or the drying of wells linked to its activity. In case of problems, Fruits4You has set up a conciliation system to reach a solution acceptable for all parties concerned.

2. Transparency: Fruits4You publishes an annual report that includes the names of the company officials, the company's financial statements, and an explanation of how the company's social and environmental aspects are managed.

3. Ethical behaviour: Fruits4You has written a code of conduct to be signed by all employees and business partners. An audit is performed every two years to ensure implementation and compliance with the code of conduct.

4. Respect for stakeholder interests: Fruits4You has mapped out its stakeholders and meets them each year to hear their possible criticisms and find solutions to the problems raised.

5. Respect for the rule of law: Fruits4You takes care to abide by Cameroonian law in all areas (right to work, taxation, the environment, etc.) and keeps abreast of legislative developments through the professional organisation of which it is a member.

6. Respect for international norms of behaviour: Fruits4You works with local NGOs to fight against corruption and child labour.

7. Respect for human rights: Fruits4You organises human rights training for its staff with the help of a local NGO every two years. Fruits4You has also set up a monitoring system for reporting human rights violations.


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3.3. Defining ‘materiality’, starting with the organisation's work

ISO 26000 - § 5.2 – Pages 14-16

3.3.1. What is materiality? In the context of social responsibility, materiality allows us to determine the relevance and scope of an issue for an organisation and its stakeholders. A "material" issue is one that has an impact on the decisions, actions and performances of an organisation and/or its stakeholders. 3.3.2. How to identify the materiality of an organisation? To define its materiality, an organisation should consider the work that it does. What added value does the organisation bring to society? This question is the basis for assuming social responsibility. It identifies the positive, negative, direct and indirect impacts that an organisation has or may have on the surrounding society. These impacts are grouped into three categories, which are the traditional pillars of sustainable development: economic, social and environmental. To provide structure, this identification process may be performed via several steps. r Step 1: Preliminary list of significant issues of the organisation Significant issues are those on which the material issues of the organisation have major economic, environmental and social impacts, or that are deemed truly important by stakeholders. To identify significant issues, it is necessary to take into account the impacts linked to all the organisation's activities, products, services and relationships, including impacts occurring inside and outside it. Significant issues are identified during a working session that brings together people with deep knowledge of the organisation (those at management level, for example). They are identified by asking the following questions:

• What are the main activities of my organisation? • What is the added value of my organisation and of its products/services for

society? • What (positive and negative) impacts do my activities have on the economy, the

environment and society? After this session, a rapid review of the core subjects and issues of ISO 26000 may help to complete the preliminary list.


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r Step 2: Internal feedback from the list of significant issues The list of significant issues written down in the first step may then be tested, incorporating the ideas of everyone working with the organisation. The first time the list of significant issues receives feedback, the proposed items may be confirmed, removed or amended. At this stage, it is important to include the opinions of the various levels of the organisation in order to ensure their commitment to the project and to integrate this approach into the organisation and its global strategy. Identifying significant issues often helps organisations to get a broader view of their impact on society, and thereby to contribute to their strategic actions. r Step 3: Determining the scope of the significant issues How can organisations determine the scope of the issues? A visual diagram of the organisation will help them understand the issues and their scope of action. This is why viewing the supply chain is an effective approach.

Figure 3: Example of value chain of a Belgian retail company (Groupe Delhaize S.A.) (Source: www.delhaizegroup.com/SustainabilityReport/2012/Approach/big-picture.html) This allows not only visualisation of the organisation’s activities, but also an indication of its sphere of influence (supplier, distributor, end customer). Some significant issues may therefore have a strong impact on its sphere of influence and be less meaningful for the business directly. Taking a Belgian retail company as an example (Groupe Delhaize S.A.), child labour would be a significant issue within its sphere of influence (in fruit production sites in Africa), but not in its shops (which are located in Belgium, where child labour is strictly regulated and controlled).


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r Step 4: Prioritising Organisations prioritise significant issues first as those affecting their internal stakeholders (employees, management etc.), and second as those affecting external stakeholders (customers, suppliers etc.).

1) Internal stakeholders The agreed list of significant issues is delivered to the various internal stakeholders of the organisation so they may express an opinion and possibly rank them in order of importance. The result will be a list of issues defined and validated by everyone in the organisation. This list will then be submitted to stakeholders outside the organisation.

2) External stakeholders The internally validated and prioritised list of issues is submitted to stakeholders outside the organisation. These external stakeholders may propose new issues that the organisation has not included. This feedback enriches the organisation's dialogue with its stakeholders and helps it to understand stakeholders’ expectations.

Identification and engagement with stakeholders are detailed in section 3.4 of this chapter. r Step 5: Final result (materiality matrix) The identification and prioritisation processes may lead to the creation of a map (or matrix) depicting the relevant issues (materiality) of the organisation.

Internal A. List of significant issues

External B. Stakeholder consulta6on

Materiality matrix

Sphere of influence An organisation's sphere of influence includes entities on whose behaviour the organisation may have an impact. However, this does not mean that the organisation may be held liable for the impacts of these bodies. In fact, depending on how much it contributes to negative impacts, "there will be situations when an organisation will have the responsibility to influence". The organisation is then duty-bound to supervise the activities of the stakeholders in its value chain or supply chain. Source: Turcotte, Langelier, Allard, Allard, Desrochers, & Tirilly, 2011 – Comprendre la responsabilité sociétale de l'entreprise et agir sur les base de la norme ISO 26000


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Evidence of the stakeholders' engagement may be seen in the materiality matrix published by the organisation.

Figure 4: Example of a visual representation of a materiality matrix (Source: Global Reporting Initiative, G4 Guidelines)2 The subjects located in the upper right quadrant of the matrix are the most important ones for the organisation, or those considered the most important by the organisation, as well as by the internal and external stakeholders. These issues must be prioritised by the organisation and evaluated regularly, since they are likely to evolve over the years to come (new social issues, new concerns, new challenges).

2 Global Reporting Initiative, 2013, G4 Sustainability Reporting Guidelines.

www.globalreporting.org/resourcelibrary/GRIG4-Part2-Implementation-Manual.pdf.


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(Source: www.delhaizegroup.com/SustainabilityReport/2012/Approach/our-material-issues.html)

Example of materiality matrix: a Belgian retailer (Groupe Delhaize S.A.)


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Box 3


What are the material issues for Fruits4You? Non-exhaustive list of significant issues:

• Reasonable use of pesticides • Decent wages • Worker health and safety • Product traceability • Worker training • Discrimination in hiring • Child labour

Prioritisation (following internal dialogue at the organisation): 1 Child labour 2 Worker health and safety 3 Product traceability 4 Reasonable use of pesticides 5 Discrimination in hiring 6 Worker training 7 Decent wages

Materiality matrix (achieved following an internal meeting with members of management and staff representatives):

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Further information: G4 Sustainability Reporting Guidelines: Implementation manual, pp. 32-41. www.globalreporting.org/resourcelibrary/GRIG4-Part2-Implementation-Manual.pdf ISO 26000 – Clause 5 – Recognising social responsibility and engaging stakeholders

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3.4. Engaging with stakeholders

ISO 26000 - § 5.3 – Pages 16-19

Each organisation has many stakeholders (employees, suppliers, customers, partners, public authorities, etc.). Constructive engagement with its stakeholders allows an organisation to validate the focal points identified in the materiality matrix, and gives credibility to its approach to social responsibility. This stakeholder feedback brings assurance that the organisation is dealing with issues important for itself and for society in a context of sustainable development. 3.4.1. Why is engaging with stakeholders important? “Stakeholder identification and engagement are central to addressing an organisation's social responsibility.” (ISO 26000 - Clause 5.3.1.) The success of an organisation's approach to assuming social responsibility hinges on its ability to convince its stakeholders of the merits and sincerity of its social commitment. 3.4.2. How are the stakeholders identified? To identify the stakeholders, ISO 26000 suggests a series of questions. r Possible questions for identifying stakeholders (ISO 26000):

• To whom does the organisation have legal obligations? • Who might be positively or negatively affected by the organisation's decisions or

activities? • Who is likely to worry about the organisation's decisions or activities? • Who has been involved when similar concerns needed to be addressed in the

past? • Who can help the organisation address specific impacts? • Who can influence the organisation's ability to fulfil its responsibilities? • Who would be disadvantaged if they were excluded from the engagement? • Who in the value chain is affected?

These questions not only identify the stakeholders, but also serve to evaluate the level of relationship with them (if the answers to these questions were all yes for a certain stakeholder, it would be very important to the organisation, and vice versa). In this way, an organisation may map out the stakeholders to engage in its approach.


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Figure 5: Stakeholder map of a European railway company (Thalys International SCRL). (Source: Sustainable development report of Thalys International SCRL, www.thalys.com/img/1399471817/pdf/developpement-durable/rapport-dd-en.pdf, p. 4). 3.4.3. How to engage with stakeholders? Engagement may take many forms and must be adapted to the stakeholders concerned. Not all stakeholders are engaged in the same way. The method for meeting with them and listening to them varies according to their importance, their level of knowledge of the different issues, their accessibility, the uniformity of their group and their particular aspects. Likewise, the budget set for the consultation may determine the level of dialogue that takes place. The following examples illustrate the diverse kinds of situations found when engaging with stakeholders:

• Some individuals have a complex agenda or possess strategic information and must be met with separately.

• It may be possible to meet and engage with certain mixed groups that share a common issue (for example, local residents or specialists in a particular subject).


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• Customers generally cannot meet together at the same time, but they can be consulted through a survey (online or paper).

There is a wide range of consultation methods. The best known, but not always the most complete for achieving the desired objectives, is that of a meeting in person with stakeholders of different categories. This type of consultation is the most intuitive gateway for sustained and specific engagement that develops over time. A qualitative consultation is very open and is based on an interview: "How do you see the role and impacts of the company Fruits4You? In which areas should Fruits4You assume more or less social responsibility?" This method differs from a conventional opinion poll: it opens the door to creativity and lets stakeholders express themselves freely through in-person interviews, focus groups, multi-stakeholder round table discussions, etc. It helps to broaden the discussion and may be a source of future innovative ideas for the company. The findings of this qualitative step are not representative of the opinions of all stakeholders, but they do allow for the expression of new ideas and specific arguments. The discussion is preceded by contextual information provided by the company, and often moderated by a third party and followed by feedback from the stakeholders. A quantitative consultation is conducted more directly and often aims to validate a pre-existing strategy: “What do you think of the approach or issues proposed by the organisation to assume its social responsibility in terms of sustainable development? Rate the following statements from 1 to 4…” There are several advantages to quantitative consultation:

• It provides access to a larger sample of people. • It may also validate some trends and orientations suggested by the organisation. • It requires better definition of the subject surveyed and a greater level of detail in

the questions asked. • It can gather more information in a limited time and at a lower cost. • It facilitates the collection and objectifies the processing of information and

expectations received from stakeholders. • It allows statistical figures to be issued quickly.

However, quantitative consultations require technical means that qualitative ones do not. Also, they may somewhat dampen the expression of creativity and the proposal of innovative solutions. This may be countered to some extent by providing a blank text space in the questionnaire for writing a comment or explaining a point of view. In the form of a single questionnaire, a quantitative consultation may be informed by direct questioning (for example, a survey at a trade show, when leaving a hospital or a pharmacy) or through computer-based methods (mass emailing or SMS to a stored database, a link to the questionnaire online, urging from social networks or Web sites etc.).


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r Can different types of consultation be combined?

The qualitative and quantitative methods are not mutually exclusive, but complementary. They can foster and enhance the creativity of the organisation's stakeholders when expressing their expectations, validate a range of options and objectify the opinions of isolated individuals that ultimately may not be representative of the views of a large sample. In any case, consultations must be adapted to the levels of knowledge, availability and affinities of stakeholders to maximise their willingness to participate. The result of the consultation is always professional:

• The organisation will have answers to its initial questions. • Direct dialogue will be constructed with the organisation's key stakeholders.

Box 4

Who are Fruits4You stakeholders and how to engage with them ? 1. Stakeholders:

a. Local consumers (Cameroonians) b. International consumers (in France and the Netherlands) c. Employees d. Suppliers e. NGOs (human rights, etc.) f. …

2. How to engage: a. Employees:

i. Particular aspects: limited access to technology, level of education often low (sometimes illiterate), available locally

ii. Engagement method proposed: open session and verbal dialogue

b. International consumers: i. Particular aspects: access to technologies (Internet), often

geographically distant from producer ii. Engagement method proposed: electronic survey, individual

talk via Skype or telephone, etc.


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Further information: How to get stakeholders involved? Where to start, who to engage, how, when and with what result? AA1000 Stakeholder Engagement Standard (SES) responds to these substantial and practical questions. AA1000 SES is a reference tool produced by the London-based organisation AccountAbility since 1999. It offers a selection method and criteria for engaging with stakeholders according to their correlation and their impacts on the business. www.accountability.org/standards/aa1000ses/index.html The G4 Sustainability Reporting Guidelines emphasise engagement with stakeholders to validate choices of materiality and to provide transparency to the public, such as in a report. www.globalreporting.org/resourcelibrary/GRIG4-Part2-Implementation-Manual.pdf, p. 9.


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3.5. Working on core subjects and relevant issues

Once an organisation's significant issues have been identified and validated by stakeholders, it can begin to carry out specific actions to reflect its social commitment. It is then time to carry out specific action to reflect its social commitment. ISO 26000 focuses on seven core subjects that serve as a structure for any approach to social responsibility (see Figure 6). Each core subject comprises several issues that offer concrete courses of action and provide a useful checklist for implementing an approach to social responsibility (see Table 2).

Figure 6: Overview of the seven core subjects of ISO 26000 (numbers indicate clauses within ISO 26000). (Source: ISO 26000, p. 20) This chapter describes the seven core subjects and corresponding issues as presented in ISO 26000. The following pages are heavily inspired by ISO 26000, whose text has been adapted, simplified and popularised to facilitate reading. The principles and actions described are intended to apply to any type of organisation, regardless of sector, size and geographical location. Any organisation that wants to take social responsibility is therefore invited to translate these general principles into specific actions, taking their own characteristics into account.


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Table 2: Core subjects and issues of social responsibility according to ISO 26000

Core subjects

Issue 1. Organisational governance

2. Human rights

1. Due diligence 2. Human rights risk situations 3. Avoidance of complicity 4. Resolving grievances 5. Discrimination and vulnerable groups 6. Civil and political rights 7. Economic, social and cultural rights 8. Fundamental principles and rights at work

3. Labour practices

1. Employment and employment relationships 2. Conditions of work and social protection 3. Social dialogue 4. Health and safety at work 5. Human development and training in the

workplace

4. The environment

1. Prevention of pollution 2. Sustainable resource use 3. Climate change mitigation and adaptation 4. Protection of the environment, biodiversity

and restoration of natural habitats

5. Fair operating practices

1. Anti-corruption 2. Responsible political involvement 3. Fair competition 4. Promoting social responsibility in the value

chain 5. Respect for property rights

6. Consumer issues

1. Fair marketing, factual and unbiased information and fair contractual practices

2. Protecting consumers' health and safety 3. Sustainable consumption 4. Consumer service, support and complaint and

dispute resolution 5. Consumer data protection and privacy 6. Access to essential services 7. Education and awareness


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7. Community involvement and development

1. Community involvement 2. Education and culture 3. Employment creation and skills development 4. Technology development and access 5. Wealth and income creation 6. Health 7. Social investment

3.5.1. Organisational governance

ISO 26000 - § 6.2 – Pages 21-23

Organisational governance is the system by which an organisation makes and implements decisions in pursuit of its objectives. Organisational governance is a core function of every kind of organisation – it is the framework for decision-making within the organisation and its relationships. Effective and responsible governance is directly linked to the organisation's incorporation of the seven principles of social responsibility (see above in 3.2.1).3 Every organisation has its own decision-making processes and structures. Some are formal, sophisticated and subject to legislation, while others are informal, rooted in the organisation's culture and values, or inspired by the nature of its leaders.

Tool for local governance The following questions aid reflection on an organisation's method of governance in order to make it more responsible: - What are the impacts of our activities on society? - What are the impacts of our activities on the environment? - Who is responsible for ensuring transparent communication about the

consequences of these impacts and our decisions in the places where we operate?

- Is our local governance aware of our requirements for ethics? - Who are the stakeholders in our operations? - Who are our local partners? - What are the laws and regulations in force in the places where we operate?

3 Once again, the seven principles are: accountability, transparency, ethical behaviour, respect

for stakeholder interests, respect for the rule of law, respect for international norms of behaviour and respect for human rights.


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- Do all our operations respect local laws and regulations? - Do all our operations respect international norms? - Do we respect human rights in the places where we operate?

(source: Turcotte et al., 2011)

A responsible system of governance enables an organisation to:

• develop strategies, objectives, and targets that reflect its commitment to social responsibility;

• demonstrate leadership commitment and accountability; • create and nurture an environment and culture in which the principles of social

responsibility are practised; • use financial, natural and human resources efficiently; • promote fair opportunities for under-represented groups4 to occupy senior

positions in the organisation; • establish two-way communication processes with its stakeholders, identifying

areas of agreement and disagreement, and negotiating to resolve possible conflicts;

• encourage effective participation by all levels of employees in the organisation's social responsibility activities;

• balance the level of authority, responsibility and capacity of people who make decisions on behalf of the organisation;

• keep track of the implementation of decisions to they are carried out in a socially responsible way;

• determine accountability for the results of the organisation's decisions and activities, either positive or negative;

• periodically review and evaluate the organisation’s governance processes and adjust them as necessary.

4 For example, racial and ethnic minority groups.


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Box 5 3.5.2. Human rights

ISO 26000 - § 6.3 – Pages 23-33

Human rights are the basic rights to which all human beings are entitled. States have a duty and responsibility to respect, protect and fulfil human rights. Organisations have a responsibility to respect all human rights, regardless of whether the state fulfils its duty in this regard. When the state fails in this duty of protection, it is recommended that the organisation be particularly vigilant to ensure that it assumes responsibility. The ISO 26000 guidelines identify eight issues related to human rights.


Governance of Fruits4you

• Fruits4You has identified its stakeholders and regularly informs them of

the decisions made that could have an impact on them through its annual report.

• Fruits4You has implemented measures to minimise the negative impacts (economic, social and environmental) of its activities. The company's strategic decisions are made taking into account not just economic aspects, but also social and environmental ones.

• The company’s code of conduct and charter of values are written in collaboration with the Fruits4You stakeholders (workers, local community representatives, local NGOs, customers). This code of conduct is signed by all workers at the company and posted on its website and at the entrance to Fruits4You buildings.

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1. Due diligence 2. Human rights risk situations

3. Avoidance of complicity

4. Resolving grievances

5. Discrimination and vulnerable

groups

6. Civil and political rights

7. Economic, social and

cultural rights

8. Fundamental principles and rights at work

1. Due diligence

To respect human rights, organisations have a responsibility to identify, prevent and address actual or potential human rights impacts resulting from their activities or those of their stakeholders.

2. Human rights risk situations

There are certain circumstances and environments5 where organisations are more likely to face challenges and dilemmas relating to human rights, and in which the risk of human rights abuse may be exacerbated. Such situations require the organisations to take particular care and to practise enhanced due diligence. The situations that organisations face in this type of environment may be complex and have no clear solution. An organisation should then consider the potential consequences of its actions so that the desired objective of respecting human rights is achieved. A situation's complexity may certainly not be used as an excuse for an organisation's inaction.

3. Avoidance of complicity

Complicity may be defined as acting (or not acting) in a way that has a substantial effect on the commission of an illegal act, while having knowledge of, or intent to contribute to, that illegal act. Complicity is therefore associated with the concept of aiding and abetting an illegal act or omission. In the context of social responsibility, an organisation is considered complicit when it assists in the commission of wrongful acts of others that are inconsistent with, or disrespectful of, international norms of behaviour. It is considered that by correctly exercising due diligence, the organisation should be aware of the negative consequences that its actions could have for society, the economy or the environment. One prominent area with the potential to create complicity in human rights abuses relates to security arrangements. Companies that use surveillance services should be particularly careful about this. Security agents must be given clear guidelines on respecting human rights and a system must be put in place that prevents and reports all forms of abuse.

4. Resolving grievances

Organisations should establish mechanisms for those who believe their human rights have been abused to report it. These mechanisms should not obstruct

5 Notably (but not strictly), situations of conflict and poverty and activities conducted in an

environment where corruption is widespread.


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access to available legal channels. For these mechanisms to be effective, they should be: • legitimate; • accessible; • predictable (the procedures should be clear and known to all); • equitable (aggrieved parties should have access to sources of information,

advice and expertise necessary to engage in a fair grievance process); • rights-compatible; • clear and transparent; • based on dialogue and mediation.

5. Discrimination and vulnerable groups

The First Article of the Universal Declaration of Human Rights recognises the equality of all human beings.6 Naturally, any form of discrimination goes against this basic and fundamental principle.

"Illegitimate" reasons for discrimination include, but are not limited to: race, colour, gender, age, language, wealth, nationality or national origin, religion, ethnic or social origin, caste, economic reasons, disability, pregnancy, belonging to an indigenous population, membership in a trade union, membership in a political party, political or other opinion.

Organisations must ensure they do not discriminate against anyone with whom they are in contact or whom they can influence, whether this discrimination is direct or indirect.7

The ISO 26000 guidelines also present a series of specific actions and expectations for different vulnerable groups.

6. Civil and political rights

Civil and political rights include absolute rights, such as the right to life, the right to live in dignity, the right to be protected against torture, the right to security of person, the right to private property, to liberty and integrity of person, and the right to a fair hearing when accused of an offence.

Every organisation must respect the civil and political rights of the people with whom it is in contact and help to guarantee respect for these rights in its sphere of influence.

6 First Article: "All human beings are born free and equal in dignity and rights. They are endowed

with reason and conscience and should act towards one another in a spirit of brotherhood". 7 "An employer is voluntarily paying 28 days of holidays to all employees hired before 1 January

2004. Employees hired after that date are entitled to only 25 days as required by law. Mr X, who is 25 years old and was hired in 2005, has complained of experiencing discrimination based on his young age: he believes that people who have been or will be hired after 2004 are highly likely to be young and therefore will be treated worse because of their age. However, it is not easy to follow this line of reasoning because the employer does not use age, but the date of hire to treat a category of employees differently. Nevertheless, if employees hired at this company after the key date of 1 January 2004 are mostly young people, a judge might be inclined to detect discrimination on the basis of age". Source: http://discrimination.csl.lu/vous-etes-victime-de-discrimination/les-comportements-interdits/la-discrimination-indirecte.


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7. Economic, social and cultural rights Every human being has economic, social and cultural rights. These include the right to education, to work in fair and favourable conditions, freedom of association, the right to an adequate level of health, an adequate standard of living to ensure one's well-being and that of one's family, adequate food, clothing, housing, medical care and social assistance, and freedom of religious and cultural practice.

A responsible organisation should help to enforce these rights, notably when assessing the possible impacts of its decisions, activities, products, services and new projects on the rights concerned.

8. Fundamental principles and rights at work

Fundamental rights at work have been identified by the International Labour Organization (ILO). They include: • Freedom of association and effective recognition of the right to collective

bargaining. • Elimination of all forms of forced or compulsory labour. • Effective abolition of child labour. • Elimination of discrimination in respect of employment and occupation.

Organisations should ensure these rights are respected, regardless of whether or not they are addressed in local legislation.

Passages from the Universal Declaration of Human Rights Article 23

1. Everyone has the right to work, to free choice of employment, to just and favourable conditions of work and to protection against unemployment.

2. Everyone, without any discrimination, has the right to equal pay for equal work.

3. Everyone who works has the right to just and favourable remuneration ensuring for himself and his family an existence worthy of human dignity, and supplemented, if necessary, by other means of social protection.

4. Everyone has the right to form and to join trade unions for the protection of his interests.

Article 24 Everyone has the right to rest and leisure, including reasonable limitation of working hours and periodic holidays with pay. (Source: www.un.org/en/documents/udhr/)


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Box 68

3.5.3. Labour practices

ISO 26000 - § 6.4 – Pages 33-40

The labour practices of an organisation encompass all policies and practices relating to work performed within, by or on behalf of the organisation, including subcontracted work.

8 For more information about child labour, see Box 7, p. 32 of ISO 26000, and the ILO's

Convention concerning minimum age (no. 138) and Recommendation concerning minimum age (no. 146).


Respect of Human Rights at Fruits4You Fruits4You makes it a point of honour that human rights are respected, both in its own activities and in those of its partners. Here are some examples of actions carried out by Fruits4You:

• An annual day of human rights training for all its permanent employees. This day is organised in conjunction with a local NGO that works in this field.

• Establishment of a claims process open to all employees in case of alleged violations of human rights.

• Immediate halt to all business with a supplier that has been found guilty of violating human rights.

• Designation of a human rights officer among its permanent staff, responsible for ensuring the company's compliance with behavioural and social norms.

• No form of discrimination (religious, ethnic, social, gender-related, etc.) is practised at Fruits4You. Jobs and positions of responsibility are in no way restricted to people of (or claiming) a particular origin.

• Fruits4You rules out any form of violence in its activities. Any act of violence within the company is severely punished.

• Fruits4You ensures that it respects the religious freedom of its workers. They may have special working conditions to practise their religion (flexible working hours for prayer, for example).

• Fruits4You pledges not to use child labour and avoids engaging in any form of forced labour.

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One of the fundamental principles of the ILO is that work is not a ‘commodity’. Therefore organisations must not subject workers to the same market mechanisms that apply to commodities. The ISO 26000 guidelines view the scope of labour relations and conditions as extending beyond the relationship of an organisation with its direct employees, or the responsibilities that an organisation has at its own workplaces. The responsibility to guarantee workers fair and equitable treatment falls primarily upon states. The principles are therefore transcribed in the legislation of many countries. Organisations should respect this legislation. In countries where such laws are absent, inadequate or not implemented, organisations are responsible for establishing mechanisms to ensure compliance with the principles of the ILO. The ISO 26000 guidelines identify five issues related to labour practices.

1. Employment and employment relationships

2. Conditions of work and social protection 3. Social dialogue

4. Health and safety at work

5. Human development and training in the

workplace

1. Employment and employment relationships The employment relationship confers rights and imposes obligations on both employers and employees in the interest of both the organisation and society. However, not all work is performed within an employment relationship. Many jobs and services are also performed by men and women who are self-employed. In this case, the distinction between "employment" and "commercial relationship" is not always clear and can lead to unfulfilled employment rights.

The ISO 26000 guidelines suggest that a responsible organisation should: • be confident that all work is performed by women and men who are legally

recognised as employees or as self-employed; • not seek to avoid the obligations that the law imposes through labour law

(“false self-employed”); • recognise the importance of secure and worthwhile employment for the

employee; • eliminate any arbitrary or discriminatory dismissal practices; • ensure equal opportunities for all workers and not discriminate against

them; • not benefit from the abusive labour relations or practices of suppliers and

subcontractors in the supply chain.


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2. Conditions of work and social protection Conditions of work include wages and other forms of compensation, working time,9 rest periods, holidays, disciplinary and dismissal practices, maternity protection, and welfare matters such as safe drinking water, sanitation, canteens and access to medical services.

Social protection refers to practices generally guaranteed by the state (or regions of some States) to mitigate the effects of a loss of income caused by employment injury, illness, maternity or job loss that may or may not lead to unemployment.

In the absence of legislation, the organisation is expected to meet the minimum international labour standards of the ILO. The working conditions provided by the organisation must be comparable with those of other employers in the same geographic area, comply with national legislation, and respect national and religious use and customs.

3. Social dialogue

Social dialogue includes all types of negotiation, consultation or exchange of information among representatives of governments, employers and workers on matters of common interest relating to economic and social concerns. It could take place between employer and worker representatives on matters affecting their interests, and could also include government representatives when broader factors, such as legislation and social policy, are at stake.

Effective social dialogue can lead to creating a policy or to finding solutions that take into account the priorities and needs of both employers and workers. Social dialogue can foster better understanding between the organisation and those who perform its work and establish healthy labour-management relations, thus reducing the risk of costly social conflict.

4. Health and safety at work

The financial and social burden on society of work-related illness, injuries and death is heavy. Accidental or chronic exposure to pollution, as well as other workplace hazards harmful for workers, may also have impacts on communities and the environment. Health and safety concerns arise due to risks posed by some equipment, processes, practices and substances (pesticides, biocides, fuels or fertilisers, for example).

Organisations are therefore expected to analyse and control the risks associated with their activities for the health and safety of their workers. They should provide individuals with the required safety and protection equipment to prevent work-related injury, illness and accidents. They should also properly train their workers (permanent employees and temporary workers, as well as subcontractors) on health and safety issues relevant to the tasks assigned to them.

9 ISO 26000 refers to several ILO Conventions on working time (Conventions 1, 30, 47, 116, 171,

178). It also states: "An organisation should provide decent conditions of work with regard to wages, hours of work, weekly rest, holidays, health and safety, maternity protection and ability to combine work with family responsibilities" (ISO 26000 – p. 36).


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5. Human development and training in the workplace Human development means enlarging people's choices by expanding their capabilities, thus enabling women and men to lead long and sufficiently healthy lives and to have a decent standard of living.

To foster human development, organisations should provide all workers with access to skills development, training and apprenticeships. Workers subject to dismissal should benefit from assistance to access new employment, training and counselling.

Box 7

Labour practices at Fruits4You

Fruits4You has put measures in place to ensure a safe and decent working environment, particularly through the following actions. The company:

- Offers clear and honest employment contracts to all its workers (permanent and temporary).

- Provides a minimum wage that is adequate for a decent living in local socio-economic conditions.

- Regularly organises training courses during which clear and precise instructions are given on workplace safety.

- Provides its staff with all the equipment necessary to ensure their safety and renews it regularly.

- Sets up a system to monitor the health of its employees (e.g., periodic medical examinations, recording the hours of exposure to certain production positions, measuring levels of cholinesterase in the blood, bio-monitoring urinalyses for people who apply pesticides, etc.)

- Provides its workers with training so they can develop their skills. - Organises regular meetings with worker representatives to listen to their

demands.


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3.5.4. The environment

ISO 26000 - § 6.5 – Pages 40-48

The decisions and activities of organisations have an impact on the environment. These impacts may be associated with the nature of the activities and procedures used (some having a greater impact than others), the location of the organisation's activities (for example, competition with agricultural or forestry activities), the use of resources by the organisation (water, energy, natural non-renewable resources), the generation of pollution by-products and waste (wastewater, air emissions, soil and subsoil infiltration), and the impacts of the organisation's activities on natural habitats. Environmental responsibility is a prerequisite for the survival of ecosystems and the prosperity of human beings. It is therefore an important aspect of social responsibility. In general, the ISO 26000 guidelines recommend that organisations adhere to the following principles:

• Environmental responsibility: in addition to complying with the law, each organisation should assume responsibility for the environmental impacts caused by its activities. In recognition of the ecological limits of the planet, each organisation should act to improve its own environmental performance.

• Precautionary approach: in case of threats of serious or irreversible damage to the environment or human health, lack of full scientific certainty should not be used as a reason for postponing cost-effective measures to prevent environmental degradation or damage to human health.

• Environmental risk management: each organisation should assess, avoid, reduce and mitigate the environmental risks and impacts linked to its activities. An organisation should develop and implement emergency response procedures to limit the impacts of accidents on the environment, health and safety, and communicate information about environmental incidents to the appropriate authorities and local communities.

• Polluter pays: an organisation should bear the cost of pollution caused by its activities according to either the extent of the environmental impact on society and the remedial action required, or the degree of the pollution.

The issues that the ISO 26000 guidelines lists concerning the environment include:

1. Prevention of pollution 2. Sustainable resource use

3. Climate change mitigation and adaptation

4. Protection of the environment, biodiversity and restoration of natural habitat

1. Prevention of pollution

An organisation can improve its environmental performance by preventing all kinds of pollution. Different forms are distinguished, especially air emissions,


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discharges to water, the production of toxic waste, and the disposal of chemicals and hazardous materials.

Responsible organisations are expected to identify the different sources of pollution linked to their activities, and to set up a system to prevent the different types of pollution or to respond when they are inevitable.

2. Sustainable resource use

A natural resource is described as renewable when it can be reconstituted naturally. A renewable resource is considered to be used sustainably when the rate of use is less than, or equal to, the rate of natural replenishment. For non-renewable resources, sustainable development requires that the rate of use be less than the rate at which a renewable resource can be substituted for it.

The key areas for improving resource use are: • Energy efficiency: an organisation should implement energy efficiency

programmes to reduce the energy demand of buildings, transportation, production processes, appliances and other electronic equipment, the provision of services or other purposes.

• Water conservation, use and access to water: an organisation should conserve, reduce the use of and re-use water in its own operations, and stimulate water conservation within its sphere of influence.

• Efficiency in the use of raw materials: an organisation should implement materials efficiency programmes to reduce the environmental impact caused by the use of raw materials for production processes.

3. Climate change mitigation and adaptation

Most scientists today are convinced that greenhouse gas emissions due to human activities are one of the causes of global climate change. These have non-negligible consequences on the natural and human environment.

Each organisation is responsible for some greenhouse gas emissions and will be affected by climate change in one way or another.

To mitigate climate change, each organisation should: • identify the sources of greenhouse gas emissions, measure them and

record them in a report; • implement measures to progressively reduce these emissions; • consider ensuring carbon neutrality by implementing measures to offset

remaining greenhouse gas emissions. This can be done by capturing carbon (planting trees, for example) or supporting emissions reduction programmes.

To reduce vulnerability to climate change, each organisation should: • consider future global and local climate projections to identify risks and

integrate climate change adaptation into its decision making; • identify opportunities to avoid or minimise damage associated with climate

change; • implement measures to respond to existing or anticipated impacts and,

within its sphere of influence, contribute to building the capacities of stakeholders to adapt.


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4. Protection of the environment, biodiversity and restoration of natural

habitat

Natural resources are an essential source of raw materials for many organisations.

For several years, the rapidly growing demand for natural resources has resulted in a substantial and often irreversible loss of habitat and diversity of life on Earth. An organisation can become more responsible by acting to protect the environment and restore natural habitats or industrial areas, and the various functions and services that ecosystems provide. This can be done by enhancing and protecting biodiversity and ecosystems, using soils and natural resources sustainably and advancing sound urban and rural development that takes the environmental impacts of said development into account.

Box 8

Respecting the environment at Fruits4You Fruits4You has evaluated the impact of its activities on the environment and takes steps to minimise these impacts. These include the following:

-‐ Fruits4You has adopted an integrated pest management system. Its observation and monitoring of pests and diseases, for example, enables it to use plant protection products only when necessary (i.e. when effectiveness of other methods is limited).

-‐ It prefers to use species adapted to local conditions (soils, climate) and rejects the use of genetically modified organisms (GMOs).

-‐ Fruits4You has set up an irrigation system that allows it to minimise its water consumption.

-‐ Fruits4You has implemented crop rotation aimed at preserving and restoring soil quality and fertility.

-‐ Fruits4You does not transform forest areas into farming areas, thereby helping to maintain biodiversity.

-‐ All measures are taken (training of employees and investment in proper infrastructure and equipment) to prevent the pollution of waterways by plant protection products.


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3.5.5. Fair operating practices

ISO 26000 - § 6.6 – Pages 48-51

In the area of social responsibility, fair operating practices concern the way an organisation uses its relationships with other organisations to promote positive outcomes. Positive outcomes can be achieved by providing leadership and promoting the adoption of social responsibility more broadly throughout the organisation's sphere of influence. The issues that ISO 26000 lists concerning fair operating practices include:

1. Anti-corruption

2. Responsible political involvement

3. Fair competition

4. Promoting social responsibility in the

value chain

5. Respect for property rights

1. Anti-corruption

Corruption is the abuse of entrusted power for private gain. Corruption can take many forms: active corruption (offering or accepting a bribe), conflicts of interest, fraud, money laundering, embezzlement, concealment and obstruction of justice, trading in influence, etc.

Corruption undermines an organisation's effectiveness and reputation, and can make it liable to criminal prosecution.

To prevent corruption, a responsible organisation is expected to: • identify the risks of corruption, and implement and maintain policies and

practices that counter corruption and extortion; • raise the awareness of its employees, representatives, contractors and

suppliers about corruption and how to counter it; • ensure the remuneration of its employees and representatives is

appropriate and for legitimate services only.

2. Responsible political involvement Organisations can support public political processes and encourage the development of public policy that benefits society at large. Organisations should prohibit the abuse of authority and avoid behaviour such as manipulation, intimidation or coercion that can undermine the public political process. Responsible organisations are expected to avoid political contributions that amount to an attempt to control politicians or policymakers in favour of specific causes, or that could be perceived as exerting undue influence.


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3. Fair competition Fair and widespread competition stimulates innovation and efficiency; reduces the costs of products and services; guarantees that the products comply with all current law; ensures all organisations have equal market opportunities; encourages the development of new or improved products or processes, or those that have a smaller ecological footprint; and, in the long run, enhances economic growth in the context of sustainable development by raising living standards. Anti-competitive behaviour risks harming the reputation of an organisation with its stakeholders, and may create legal problems.

There are many forms of anti-competitive behaviour. Some examples include price fixing, where parties collude to sell the same product or service at the same price; bid rigging, where parties collude to manipulate a competitive bid; and predatory pricing, selling a product or service at a very low price with the intent of driving competitors out of the market and imposing unfair conditions on competitors (dumping).

4. Promoting social responsibility in the value chain

An organisation can influence other organisations through its procurement and purchasing decisions. Through leadership and mentorship along the value chain10, it can promote adoption and support of the principles and practices of social responsibility.

A responsible organisation is expected to: • integrate ethical, social and environmental criteria in its procurement

policies; • encourage supplying organisations to adopt a similar approach by providing

them with support when necessary.

5. Respect for property rights The right to own property is a human right recognised in the Universal Declaration of Human Rights. Property rights cover both physical and intellectual property, and include interest in land and other physical assets, copyrights, patents, geographical indicator rights, funds, moral rights and other rights. They may also encompass a consideration of broader property claims, such as traditional knowledge of specific groups (such as indigenous peoples) or the intellectual property of employees or others.

Recognition of property rights promotes investment and economic and physical security, as well as encouraging creativity and innovation.

10 ISO 26000 defines the value chain as the entire sequence of activities or parties that provide or

receive value in the form of products or services. Parties that provide value include suppliers, outsourced workers, contractors and others. Parties that receive value include customers, consumers, members and all other users.


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Box 9

3.5.6. Consumer issues

ISO 26000 - § 6.7 – Pages 51-60

Organisations that provide products and services to consumers (or customers) have responsibilities to those consumers. These responsibilities include providing accurate information about the product and its production methods; using fair, transparent and helpful contractual processes; promoting sustainable consumption (including the mode of preparation); and designing products and services accessible to all. The responsibilities also involve minimising risks linked to the use of products and services as far as possible by improving design, manufacture, distribution, information provision, logistics, traceability, and withdrawal and recall procedures. In addition, many organisations collect or handle personal information and have a responsibility to protect the security of such information and the privacy of consumers. ISO 26000 lists seven issues associated with consumer issues:

Fair operating practices at Fruits4You Fruits4You has implemented actions to ensure the fairness of its operating practices:

-‐ Fruits4You rejects all forms of corruption and has set up a process for any employee, customer or supplier to report any attempted corruption.

-‐ Fruits4You does not support any political organisation whatsoever. -‐ Fruits4You agrees to market only products that meet standards of quality

and safety. -‐ Fruits4You makes it a point of honour to respect the land rights of local

populations. It pledges to operate only on land owned by it or legally entrusted to it, in compliance with local land rights. In case of conflict, Fruits4You will always try to find a solution acceptable to both parties, and will refer to the competent local authorities if necessary.

-‐ Fruits4You includes environmental and social criteria when choosing its import suppliers.

-‐ Fruits4You asks local farmers that supply it to sign a charter pledging to meet workplace safety standards and promising that they do not use child labour.


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1. Fair marketing, factual and unbiased

information and fair contractual practices

2. Protecting consumers’ health

and safety

3. Sustainable consumption

4. Consumer service, support and

complaint and dispute resolution

5. Consumer data protection and privacy

6. Access to essential services

7. Education and awareness

1. Fair marketing, factual and unbiased information and fair contractual

practices This involves providing information about products and services in a manner that can be understood by the consumers who buy them (or consider buying them). Consumers are enabled to compare the characteristics of different products and services in order to make informed decisions about purchasing them.

Fair contractual processes aim to protect the legitimate interests of both suppliers and consumers by mitigating imbalances in negotiating power between the parties.

Responsible marketing may involve the provision of information on social, economic and environmental impacts across the whole life cycle.

Unfair, incomplete, misleading or deceptive marketing and information may result in purchase of products and services that do not meet consumer needs; may result in a waste of money, resources and time; and may be hazardous to the consumer or the environment. It can also lead to a decline in consumer confidence, with consumers not knowing whom or what to believe. This can adversely affect the growth of markets for more sustainable products and services.

Examples of actions that favour fair marketing, factual and unbiased information and fair contractual practices include: • sharing relevant information that allows consumers to compare products or

services so they can make a clear choice (e.g., the use-by date of consumption that allows consumers to compare how long products on promotional sale will remain viable);

• clearly indicating the total price and taxes, the terms and conditions of purchase, services linked to the products and delivery costs;

• providing information on health and safety aspects of products and services, such as potentially hazardous use, hazardous materials and hazardous chemicals contained in or released by products (e.g., traces of possible allergens in products; consumption prohibited to infants, such as honey for children under one year).


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2. Protecting consumers' health and safety

The protection of consumer health and safety involves the provision of safe products and services that comply with legislation and carry no unacceptable risk of harm when used or consumed (regarding both intended use and foreseeable misuse). As all risks cannot be controlled, measures to protect safety should include mechanisms for product information withdrawal and recall.

Clear instructions for safe use are also an important part of the protection of consumer safety.

An organisation's reputation may be directly affected by the impact its products and services have on consumers' health and safety.

3. Sustainable consumption

Sustainable consumption is the consumption of products and resources at rates consistent with sustainable development. The concept also encompasses a concern for protecting animals, respecting their physical integrity and avoiding all acts of cruelty.

To promote sustainable consumption, an organisation can: • promote effective education empowering consumers to understand the

impacts of their choices of products and services on their well-being and on the environment;

• offer consumers socially and environmentally beneficial products.

4. Consumer service, support and complaint and dispute resolution Consumer service, support, and complaint and dispute resolution are the mechanisms an organisation uses to address the needs of consumers after products and services have been bought or provided. Such mechanisms include proper installation, warranties and guarantees, technical support regarding use, as well as provisions for return, repair and maintenance.

Providers of products and services can increase consumer satisfaction and reduce levels of complaints by offering high quality products and services. They should provide clear advice to consumers on safety, proper use, and recourse or remedies for faulty performance. They can also monitor the effectiveness of their after-sales service, support and dispute resolution procedures through surveys of their users.

5. Consumer data protection and privacy

Consumer data protection and privacy are intended to safeguard consumers' rights to privacy by limiting the types of information gathered and used.

The constantly increasing use of electronic communication (including for financial transactions), as well as growth in large-scale databases, raise concerns about how consumer privacy can be protected, particularly with regard to personally identifiable information.

Organisations can help to maintain their credibility and consumer confidence through the use of rigorous systems for obtaining, using and protecting consumer data.


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6. Access to essential services The State is responsible for ensuring that the right to satisfaction of basic needs is respected. However, there are many locations and conditions in which the state does not ensure this right is protected. In such situations, organisations can contribute to the fulfilment of this right.

Essential services include access to health care, to electricity, gas, water, transport, wastewater drainage and waste removal and communication, for example.

7. Education and awareness

Sustainable development education and awareness initiatives enable consumers to be well informed and able to make knowledgeable purchasing decisions and to consume responsibly.

Disadvantaged consumers in both rural and urban areas, including low-income consumers and those with low literacy levels, have special needs for education and increased awareness. Whenever there is a formal contract between an organisation and a consumer, the organisation should verify that the consumer is properly informed of all applicable rights and obligations.

Consumer education is intended to raise consumers' awareness about the impact of their consumption choices on sustainable development.

Box 10

How Fruits4You respects its consumers Fruits4You makes it a point of honour to maintain an exemplary relationship with its consumers, notably through the following actions:

-‐ Fruits4You labels its products clearly, fully and accurately, particularly concerning origin, size and variety.

-‐ Fruits4You produces safe and healthy fruit for its consumers. When the use of pesticides is deemed necessary, the company employs them in a way that does not put consumer health in danger (using only products authorised for crops, and recommended dosage, time of harvest, number of treatments, etc.). The company regularly conducts analyses of pesticide residues on fruit, and has set up a mechanism to withdraw and recall its products if necessary, due in large part to a traceability system that enables it to withdraw from the market all fruit considered unfit for consumption.

-‐ Fruits4You offers fruit at low prices to disadvantaged consumers (orphanages, for example).

-‐ Fruits4You organises information sessions for local communities regarding the health benefits of a healthy and varied diet.


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3.5.7. Community involvement and development

ISO 26000 - § 6.8 – Pages 60-68

It is widely accepted today that organisations have a relationship with the communities in which they operate. Involvement in communities contributes to their development and helps to strengthen civil society. Organisations that engage in a respectful manner with the community and its institutions reflect and reinforce democratic and civic values. An organisation's contribution to community development can help to boost levels of well-being in the community. Such development is generally an improvement in the population’s quality of life. Issues of community development to which an organisation can contribute include creating employment through expanding and diversifying economic activities and technological development. It can also contribute through social investments by launching local economic development initiatives, expanding education and skills development programmes, promoting and preserving culture and the arts, and providing and/or promoting community health services. Community development may include institutional strengthening of the community, its groups and collective forums, cultural, social and environmental programmes and local networks involving multiple institutions. While some aspects of the actions discussed in this section can be understood as philanthropy, philanthropic activities alone do not achieve the objective of integrating social responsibility into the organisation. ISO 26000 suggests seven issues linked to communities and local development:

1. Community involvement

2. Education and culture

3. Employment creation and skills development

4. Technology development and access

5. Wealth and income creation 6. Health 7. Social investment

1. Community involvement

Community involvement is an organisation's proactive outreach to the community. It is aimed at preventing and solving problems, fostering partnerships with local organisations and stakeholders, and aspiring to be a good citizen.


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Community involvement also helps organisations to familiarise themselves with community needs and priorities, so that the organisation's developmental and other efforts are compatible with those of the community and society. For example, an organisation might become involved through participation in forums established by local authorities and residents' associations, or by creating such forums.

Some traditional or indigenous communities, neighbourhood associations or Internet networks express themselves without constituting a formal organisation. An organisation should be aware that many types of groups, formal and informal, can contribute to community development. An organisation should respect the cultural, social and political rights of such groups.

In order to promote effective community involvement, an organisation should: • consult representative community groups in determining priorities for social

investment and community development activities; • engage with local associations with the objective of contributing to the

public good and the development of community goals; • maintain transparent relationships with local government officials and

political representatives, free from attempted corruption.

2. Education and culture Education and culture are foundations for social and economic development and are part of community identity. Preservation and promotion of culture and of education, compatible with respect for human rights, have positive impacts on social cohesion and development

To promote education and culture, a responsible organisation can: • promote and support education at all levels, and engage in actions to

improve the quality of and access to education, promote local knowledge and help to eradicate illiteracy;

• help to conserve and protect cultural heritage, especially where the organisation's activities have an impact on it;

• promote the use of traditional knowledge and technologies of indigenous communities.

3. Employment creation and skills development

By creating employment, all organisations, large and small, can contribute to reducing poverty and promoting economic and social development.

Skills development is an essential component of employment promotion and of assisting people to secure decent and productive jobs. It is vital to economic and social development.

In order to promote employment creation and skills development, a responsible organisation should: • analyse the impact of its investment decisions on employment creation and,

where economically viable, make direct investments that alleviate poverty by creating jobs;


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• consider the impact of technology choices on employment and, where economically viable in the longer term, select technologies that maximise employment opportunities;

• consider the benefit of creating direct employment rather than using temporary work arrangements;

• consider helping to develop or improve skills development programmes in the community;

• give special attention to vulnerable groups with regard to employment and capacity building.

4. Technology development and access

To advance economic and social development, communities and their members need access to modern technology, among other things. Organisations can contribute to the development of the communities in which they operate by providing specialised knowledge and the right technology in such a way as to promote human resource development and technology diffusion.

Information and communication technologies are a major aspect of contemporary Western life, and are a valuable basis for many economic activities. An organisation can contribute to improved access to these technologies through training and forming partnerships, for example.

5. Wealth and income creation

Competitive and diverse enterprises and cooperatives are crucial in creating and redistributing wealth in any community. Organisations can help to create an environment in which entrepreneurship can thrive, bringing lasting benefits to communities. Furthermore, by helping to create wealth and income at the local level, and promoting a balanced distribution of the economic benefits among community members, organisations can play a significant role in reducing poverty. For example, entrepreneurship programmes and cooperatives targeting women are particularly important, as it is widely recognised that the empowerment of women contributes greatly to the well-being of society.

In many situations the physical, social and economic isolation of communities can be an obstacle to their development. Organisations can play a positive role in the development of communities by integrating the local people, groups and organisations in their activities or value chain. In this way, community development considerations can become an integral part of organisations' core activities.

6. Health

Health is an essential element of life in society and is a recognised human right.

Threats to public health can have severe impacts on communities and can hamper their development. Thus all organisations, large and small, should respect the right to health and should contribute, within their means, to the promotion of health, to the prevention of health threats and diseases, and to the mitigation of any damage to the community. This may include participation in public health campaigns. They should also help to improve access to health services, especially by reinforcing and supporting public services. Even in countries where it is the state’s role to provide a public health system, all organisations can consider contributing to good health in communities.


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A healthy community reduces the burden on the public sector and contributes to a good economic and social environment for all organisations.

A responsible organisation may act on health by: • seeking to eliminate negative health impacts of any production process,

product or service provided by the organisation; • facilitating access to essential health services, medicines and

contraception, and contributing to the early detection of diseases; • encouraging healthy lifestyles, including exercise and good nutrition, and

discouraging the consumption of unhealthy products and substances; • raising local community awareness about health threats created by

addiction (tobacco, alcohol, drugs), and about prevention of major conditions and diseases such as obesity, hypertension, diabetes, malaria, polio, hepatitis, cholera, typhus, tuberculosis, HIV/AIDS, cancer and heart disease;

• providing access to clean water and appropriate sanitation services.

7. Social investment Organisations may invest in initiatives and programmes aimed at improving social aspects of community life, as long as they meet a demand. Types of social investment may include projects related to education, training, culture, health care, income generation, infrastructure development, improving access to information, or any other activity likely to promote economic or social development.

In identifying opportunities for social investment, an organisation should align its contribution with the needs and priorities of the communities in which it operates. Information sharing, consultation and negotiation are useful tools for a participatory approach to identifying and implementing social investments.

Social investments do not exclude philanthropy (grants, volunteering and donations, for example), but only if they do not compete with the development of a sector of the local economy.

Organisations should also encourage community involvement in the design and implementation of projects, as this can help projects to survive and prosper when the organisation is no longer involved. Social investments should prioritise projects that are viable in the long term and contribute to sustainable development.


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Box 11

Fruits4You and community development Fruits4You is involved in local community development, especially through the following actions:

-‐ Fruits4You organises training to improve the farming techniques and operations of neighbouring farmers.

-‐ Fruits4You offers the rental of agricultural equipment to neighbouring farmers.

-‐ Fruits4You participates in the tuition of its workers' children and provides them with textbooks.

-‐ Fruits4You organises regular nurse visits to examine workers' family members.

-‐ Fruits4You participates with local communities to maintain roads, especially after the rainy season.

-‐ Fruits4You organises group purchases of fertiliser, enabling local communities to access quality products at a lower cost.


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3.6. Integrating social responsibility throughout an organisation

ISO 26000 - §§ 7.4 and 7.5 – Pages 74-78

3.6.1. Integrating social responsibility throughout an organisation To have a real impact, an approach to social responsibility must be properly integrated throughout the organisation (see 3.3 – Defining materiality). Several aspects may facilitate this integration. Some are listed below. Others are invented each day by innovative and visionary people. It's up to you to make your own contribution! 3.6.2. Setting the direction of an organisation for social

responsibility All too often, an "add-on" person or department created "for the occasion" is put in charge of approaches to social responsibility. And all too often, this department will clash with an organisation forced against its will to integrate sustainable development issues throughout its structure. These scenarios hinder effective, sustainable and profitable approaches to social responsibility. It is essential that the people in charge of social responsibility have the means to make strategic decisions and implement them. These people are generally found on boards of directors and in business relationships. The director is the person who embodies the values and strategy of an organisation. Naturally, he or she is the driving force of the company's SR strategy. The director should therefore be involved in the entire process, identifying significant issues, drawing up the materiality matrix, and ensuring action is taken on the most significant points, and communicating the company's SR strategy to its external stakeholders. This is also recommended in Article 7.4.2. of ISO 26000: "The statements and actions of an organisation's leadership and the organisation's purpose, aspirations, values, ethics and strategy set the direction for the organisation. To make social responsibility an important and effective part of the functioning of the organisation, it should be reflected in these aspects of the organisation". Many people in charge of CSR feel isolated and fail to involve the whole organisation in the process. They often find it difficult to gather the data necessary for effective and regular monitoring and evaluation, and their actions unfortunately go unanswered. Social responsibility must be assumed by the entire organisation and its employees, and be supported 100% by management. The flow of information and dialogue between the people in charge of SR and management must be steady and effective.


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3.6.3. Enhancing credibility regarding social responsibility The credibility of a social responsibility approach can be enhanced in several ways:

• by engaging regularly with the organisation's stakeholders (an important way to boost confidence in the fact that the interests and intentions of all participants are well understood);

• by ensuring the actions, approach and communication strategy are in line with the organisation's core identity or values;

• by ensuring the strategy of social responsibility is supported by all employees of the organisation.

3.6.4. Establish effective (internal and external) communication An organisation's communication regarding social responsibility is a sensitive matter. It is especially important not to engage in greenwashing.

What is greenwashing? Or, how to lose all credibility… Greenwashing is a business practice that involves the use of often misleading environmental claims to sell products that are usually not as "green" as the organisation wishes to make them appear.

r Internal communication Internal communication helps to unite the people who make up an organisation around a common project. Internal communication should motivate employees, who are the primary stakeholders. Involving employees is essential to a living socially responsible approach within the company. As the primary stakeholders, they uphold the values and pride of the organisation. Nothing is more precious than an employee who believes in the values of his or her company and wants to contribute to them. This involvement can be achieved in several ways: consultation with employees via surveys or meetings (passive approach); participation of employees in working groups; contribution of employees to actions implemented. The various forms of involvement will depend on the expected results and the practices of the organisation, which will evolve over time. r External communication External communication helps to disseminate the good practices created and established by the organisation. Here, the ideas and principles of sustainable development must be communicated effectively.

Ø Importance of consistency between different subjects/types of communication An organisation's communication must be consistent at all levels: the line of conduct for communication about a product must be aligned with that involving


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the organisation's financial statements, for example, or its sustainable communication.

Ø Honest and transparent communication

Untruthful communication may cause serious damage to an organisation, its image and reputation. It is important to communicate about topics that are at the heart of the organisation’s activities and to provide relevant indicators.

Ø Communicate about what matters

Care should be taken to talk about what really interests the target public to best meet their expectations. The goal is not to overdo it (see sections 3.3 and 3.4 on consulting with stakeholders).

Further information How to communicate? About what? With which indicators? ISO 26000 - Chapter 7.5: - 7.5.1 – The role of communication in social responsibility - 7.5.2 – Characteristics of information relating to social responsibility - 7.5.3 – Types of communication on social responsibility - 7.5.4 – Stakeholder dialogue on communication about social responsibility GRI’s G4 Guidelines are a tool to accompany you throughout the writing of your report (information on choosing significant issues, selecting indicators, explanations of how to engage with stakeholders).


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Personal notes …………………………………………………………………………………………….. …………………………………………………………………………………………….. …………………………………………………………………………………………….. …………………………………………………………………………………………….. …………………………………………………………………………………………….. …………………………………………………………………………………………….. …………………………………………………………………………………………….. …………………………………………………………………………………………….. …………………………………………………………………………………………….. …………………………………………………………………………………………….. …………………………………………………………………………………………….. …………………………………………………………………………………………….. …………………………………………………………………………………………….. …………………………………………………………………………………………….. ……………………………………………………………………………………………..


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AFNOR (n.d.) La norme ISO 26000 en quelques mots (consulted 8 January 2014) (in French). AFNOR (n.d.) Questions fréquentes sur la norme internationale ISO 26000 « Lignes directrices relatives à la responsabilité sociétale » (consulted 2 November 2014, on Groupe AFNOR - Normalisation, Certification, Edition et Formation : http://www.afnor.org/metiers/normalisation/iso-26000/les-questions-cles#p42075 (in French). CAPRON, M., QUAIREL-LANOIZELEE, F. and TURCOTTE, M.-F. (2010) ISO 26 000 : une norme "hors norme" ? Paris, Economica. EUROPEAN COMMISSION (2011) Responsabilité sociale des entreprises : une nouvelle stratégie de l'UE pour la période 2011-2014, Brussels (in French). CTB, agence belge de développement (2010) Commerces équitable et durable : tant de labels et de systèmes de garantie... Que choisir pour ma production ?, Brussels, Trade for Development Center. CUZACQ, N. (2013) « Le cadre normatif de la RSE, entre soft law et hard law », IInd International conference on the Corporate social responsibility, Agadir. ISO (2010) ISO 26000 - Lignes directrices relatives à la responsabilité sociétale, Geneva. ISO (March 2011) « Responsabilité sociétale - à l'aube d'une nouvelle ère », ISO Focus+, pp. 1-2. JORDA, H. (2009) « Du paternalisme au managerialisme : les entreprises en quête de responsabilité sociale », Innovations, pp. 149-168. LECOMTE, S. and ADARY, A. (2012) L'ISO 26000 en pratique - Faire de la responsabilité sociétale un levier de performance pour l'entreprise, Paris, Dunod. PANISSET, J.-C., DEWAILLY, E. and DOUCET-LEDUC, H. (2003) « Contamination alimentaire », in Environnement et santé publique - Fondements et pratiques (M. GERIN, P. GOSSELIN, S. CORDIER, C. VIAU, P. QUENEL and E. DEWAILLY dir.), Paris, Tec & Doc Lavoisier, pp. 369-395.

References

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PASQUERO, J. (2005) « La responsabilité sociale de l'entreprise comme objet des sciences de gestion - Un regard historique », in Responsabilité sociale et environnementale de l'entreprise (M.-F.B. TURCOTTE and A. SALMON dir.), Québec, Presses de l'Université du Québec. PENNEQUIN, G. and MOCILNIKAR, A.-T. (2011) L'atlas du développement durable et responsable, Paris, Editions d'Organisation. SANDBERG, K. and CAMPOS DE SAO THIAGO, E. (2012) “ISO 26000 Post Publication activities and the 2012 survey”, ISO 26000 international workshop, Geneva. TURCOTTE, M.-F., LANGELIER, L., ALLARD, M.H., ALLARD, M.-C., DESROCHERS, T. et TIRILLY, M. (2011) Comprendre la responsabilité sociétale de l'entreprise et agir sur les bases de la norme ISO 26000, Québec, Institut de l'énergie et de l'environnement de la francophonie.

References

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Useful Web sites

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Useful Web sites

CORPORATE SOCIAL RESPONSIBILITY (CSR): http://ec.europa.eu/enterprise/policies/sustainable-business/corporate-social-responsibility/index_en.htm EUROPEAN COMMISSION: http://ec.europa.eu/enterprise/policies/sustainable-business/ EUROPEAN CSR AWARD SCHEME: http://www.europeancsrawards.eu/ GRI: https://www.globalreporting.org ILO: http://www.ilo.org/empent/Publications/WCMS_094386/lang--en/index.htm ISO: http://www.iso.org/iso/home/standards/iso26000.htm OECD: http://www.oecd.org/corporate/mne/ UN GLOBAL COMPACT: https://www.unglobalcompact.org/ UN HUMAN RIGHTS: http://www.ohchr.org/Documents/Publications/GuidingPrinciplesBusinessHR_EN.pdf

Web sites

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COLEACP PIPTraining manuals

PRINCIPLES OF HYGIENE AND OF FOOD SAFETY MANAGEMENT1

TRACEABILITY2

RISK ANALYSIS AND CONTROL IN PRODUCTION3

OPERATOR SAFETY AND GOOD CROP PROTECTION PRACTICES4

REGULATIONS, NORMS AND PRIVATE STANDARDS5

TECHNIQUES IN COMMUNICATION6

FOUNDATIONS OF CROP PROTECTION7

TECHNIQUES OF TRAINING8

SUSTAINABLE AND RESPONSIBLE PRODUCTION9

BIOLOGICAL CONTROL AND INTEGRATED CROP PROTECTION10

SOCIAL RESPONSIBILITY13

ETHICAL PRODUCTION11

ORGANIC FRUIT AND VEGETABLE PRODUCTION IN ACP COUNTRIES12


PIP is funded by the European Union Printed on FSC-certified paper with environmentally friendly solvent-free inks.Publication date : December 2014