Core Subjects of CSR

CSR is a complex subject that has attracted widespread interest and generated a far-ranging array of definitions, dimensions and models.  In order for companies to anchor their CSR focus, they need to identify and understand the core subjects of CSR and the specific issues associated with each of those subjects.  ISO 26000 recommended that organizations plan on addressing seven core subjects with respect to social responsibility: organizational governance; human rights; labor practices; the environment; fair operating practices; consumer issues; and community involvement and development.  For each core subject, information is provided on its scope and relationship to social responsibility.  Importantly, ISO 26000 also identifies the following key issues for each core subject[1]:

• Organizational Governance: Sometimes identified as the most critical factor in enabling an organization to take responsibility for the environmental and social impact of its decisions and activities, organizational governance includes the formal and informal structures, processes and mechanisms for decision making and implementation based on fundamental principles of social responsibility including organizational values and culture (i.e., accountability, transparency, ethical behavior, respect for stakeholder interests, respect for the rule of law, respect for international norms of behavior and respect for human rights)
• Human Rights: Human rights are the basic rights to which all human beings are entitled and can be separated into civil and political rights (e.g., right to life and liberty, equality before the law and freedom of express) and economic, social and cultural rights (e.g., rights to work, food education, social security, health etc.).  Issues for this subject include due diligence; human rights risk situations; avoidance of complicity; resolving grievances; discrimination and vulnerable groups; civil and political rights; economic, social and cultural rights; and adherence to fundamental principles and rights at work
• Labor Practices: Organizations make significant contributions to society through the jobs they create and the wages and other compensation they provide to their workers and labor practices relate to all policies and practices relating to the multiple dimensions of work performed on behalf of the organization, with specific issues including employment and employment relationships; conditions of work and social protection; social dialogue; health and safety at work; and human development and training in the workplace
• The Environment: Arguably CSR began with a focus on the environment and environmental responsibility is a precondition for the survival and prosperity of human beings and key issues relating to the environment include prevention of pollution; sustainable resource use; climate change mitigation and adaptation; and protection of the environment, biodiversity and restoration of natural habitats
• Fair Operating Practices: Fair operating practices concern the way an organization uses it relationships with other organizations (e.g., government agencies, partners, suppliers, contractors, customers, competitors and associations) to promote positive outcomes and issues concern anti-corruption; responsible political involvement; fair competition; promoting social responsibility in the value chain; and respect for property rights
• Consumer Issues: Companies have multiple due and obligations to consumers including engaging in fair marketing practices, providing factual and unbiased information and engaging in fair contractual practices; protecting consumers’ health and safety; promoting sustainable consumption; providing excellent consumer service, support and complaint and dispute resolution mechanisms; implementing and supporting consumer data protection and privacy; and providing access to essential services, education and awareness
• Community Involvement and Development: Organizations are citizens of their communities and thus have a duty to be good citizens and neighbors through community involvement, support of education and culture, employment creation and skills development, technology development and access, promotion of wealth and income creation, support for community health and social investment

The subjects of CSR identified in ISO 26000 are largely consistent with the views of commentators and representatives of important CSR observers and stakeholders including representatives of industry, government, labor, consumers, NGOs and academia.  In fact, the working group that created ISO 26000 included 450 experts, 210 observers from 99 ISO member countries and 42 liaison organizations (e.g., OECD, the World Health Organization and the UN Global Compact).  The ISO 26000 core subjects can be found among the required reporting areas in GRI sustainability reporting framework mentioned below (e.g., procurement practices; environmental matters, such as materials, energy and water; labor practices; human rights; local communities and product responsibility. [2]

For more information on the topic of this article, see the author’s book Responsible Business: A Guide to Corporate Social Responsibility for Sustainable Entrepreneurs, which is available here , and materials distributed through the Sustainable Entrepreneurship Project.

[1] ISO 26000 Guidance on Social Responsibility: Discovering ISO 26000 (International Organization for Standardization, 2014); Handbook for Implementers of ISO 26000, Global Guidance Standard on Social Responsibility by Small and Medium Sized Businesses (Middlebury VT: ECOLOGIA, 2011); and Seven Core Subjects Covered by ISO 26000 (PECB), https://pecb.com/pdf/articles/3-pecb_seven-core-subjects-covered-by-iso-26000.pdf.

[2] For further information on the core subjects of CSR, see CSR Project Report Executive Summary, http://www.socsc.hku.hk/ExCEL3/wp-content/uploads/2013/11/CSR-report-executive-summary.pdf; and ISO 26000 and the Declaration of Conduct, https://www.ds-pharma.com/csr/management/iso26000_1.html