GRI e ISO 26000: Cómo usar la Guía del GRI en relación con la norma ISO 26000
Autor: Global Reporting Initiative
Esta publicación ayuda a relacionar la Responsabilidad Social (RS) con las orientaciones de la norma ISO 26000 para la presentación de informes proporcionada por el GRI. En particular, esta publicación tiene como objetivo ayudar a las empresas y otras organizaciones que siguen las directrices del GRI para elaborar sus informes, entendiendo cómo los aspectos de presentación de informes del GRI y los indicadores están relacionados con las cláusulas de la norma ISO 26000.
| Territorio: Internacional | Año: 2010 | Formato: PDF |
| Tamaño: 2.77 MB | No. páginas: 16 | |
| Descarga: | Disponible |
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Resumen
This publication helps to relate the Social responsibility (SR) guidance in ISO 26000 to reporting guidance provided by GRI. In particular, this publication aims to help companies and other organizations that follow the GRI Guidelines to prepare their reports to understand how GRI reporting aspects and indicators are related to ISO 26000 clauses.
The ISO guidance on social responsibility emphasizes the value of public reporting on social responsibility performance to internal and external stakeholders, such as employees, local communities, investors, and regulators. This emphasis represents an important level of international attention to the issue of reporting, and is aligned with GRI’s mission to make disclosure on economic, environmental, and social performance common practice.
Although ISO 26000 does not offer guidance on SR performance reporting, the ISO 26000 content does cover a very similar range of topics to that in the GRI Reporting Guidelines. In doing so, the ISO guidance provides a structure for companies to organize their activities, which can influence a company’s reporting process.
GRI has actively participated in the international multi-stakeholder ISO 26000 development process from the start. GRI supports the recognition this guidance gives to the positive contribution that businesses and other organizations can make through improved practices, to ensure a sustainable future for all.
As part of the world’s most widely used sustainability reporting framework, created through an international multi-stakeholder, consensus based process, GRI provides the most suitable guidelines to support organizations interested in reporting on the topics covered by ISO 26000.
By using the GRI framework in conjunction with the new ISO guidance, reporters will have a practical set of tools to measure and report on their social responsibility policies and practices.
Contenido
1. Introduction
2. ISO and GRI Guidance on the reporting process
3. Linkage Table: GRI G3 Guidelines and ISO 26000
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| Fuente: |
The Global Reporting Initiative – Publicaciones y recursos en Inglés
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| Documento de libre acceso con restricciones de copyright. Se publica por interés general mencionando la fuente. |
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