Reference framework of corporate social responsibility

I summarize

The exercise of corporate social responsibility is associated with the notion of sustainability, which aims to reconcile the economic, environmental and social spheres in the management of a compatible center for continuity and expansion of activities of non-present and non-future companies.

As a result, corporate social responsibility has grown dramatically in recent years, in companies of all sizes and sectors, or that have led to or development of innovative strategies in our programs, in areas such as business ethics, work environment, environment, responsible marketing and community involvement. A company that intends to perpetuate its business will have to adopt a strategy that envisages that the English chamam a triple bottom line (triple bottom line), or that will generate value in economic, environmental and social dimensions. This context, or referential framework, contributed so that corporate social responsibility is understood and treated from its solid and global principles, which is possible with greater speed or development and implantation in organizations.

1 - Introduction

The concept of social responsibility on the part of companies is being quite widespread. Especially in the more developed countries, as companies face, increasingly, new challenges imposed by the demands of two consumers, for the press of groups of the society organized and by legislation and commercial reforms that demand, for example, environmental protection, products that are safer and less harmful to nature. Compliance with ethical and worker standards in all production locations and throughout the production chain.

For the purpose of exploring or subjecting this work, it presents the referential framework of corporate social responsibility that constitutes a scope of theoretical reference from or at what time the various works were developed.

2 - Reference framework for corporate social responsibility

Since the end of the Second World War, there has been no international cenario a strong concern with the definition of directives and norms to regulate the various spheres of social life. Next, we highlight the main reference frames on or subject.

2.1 - A Universal Declaration of Human Rights of the UN

It is two documents that systematize a set of directives that were conquered and expanded, since the seventeenth century and that were finally recognized as universal and validated by member countries of the United Nations Organization (UN) in 1948. Raised in 1945, logo The end of the Second World War, as a mission to guarantee peace in the world, to the UN viu na proclamation of the directives a condition indispensable to the realization of its objectives.

A Universal Declaration of Human Rights of the UN is the first major institutional framework for the debate on social responsibility. With 30 articles, a direct declaration was recognized as an ideal to be reached by all the povos, basically bringing together a series of political and civic directives and economic, social and cultural directives. The first ones have been partially formulated in previous documents, such as the Declaration of Direitos do Povo de Virgínia, of 1776, and Declaração dos Direitos do Homeme e do Cidadão, da França revolucionária, in 1789. Other are their main origins in revolutionary movements and socialists of the XIX and XX century.

Themes go from or directly to life, to freedom, to education, to health and to work attached to the prohibition of any discrimination. Furthermore, the UN Declaration recriminates practices such as escravidão and torture and defends or direito à justiça and the freedoms of conscience and expression.

A Universal Declaration of Human Rights of the UN completes 57 years. Prepared and approved two years ago, it was the result of negotiations between the members of the UN Human Rights Commission and the General Assembly, formed at that time by 56 countries.

2.2 - A Declaration of the ILO on the fundamental principles and directives of work and follow-up

It was endorsed by the International Labor Conference of the International Labor Organization (ILO) in its 86th assembly held in June 1998. Its main purpose is to promote a strong connection between economic growth and justice.

A Written Declaration urges the ILO to support the promotion of International Labor Standards, through technical cooperation and two resources made available for research in all areas of its competence, in particular or in employment, professional training and working conditions, so that, not within the framework of a global strategy for economic and social development, the economic and social policies mutually reinforce the components of activities, aiming at or establishing a sustainable development.

The document is a universal reaffirmation of the commitment of two Member States of the international community to respect, promote and apply of "boa-fé" the fundamental and direct principles not related to:

Freedom of association and union organization and effective recognition of direct collective bargaining, elimination of all forms of forced or compulsory labor, effective abolition of child labor and elimination of discrimination in employment and employment matters.

A Declaration emphasizes that all Member States are obliged to respect the fundamental directives that are the object of the corresponding conventions, just as they have not yet been ratified.

Not in Brazil, the ILO has been promoting the Declaration and its content through:

Tripartite studies and seminars and technical cooperation activities focused on each of the four areas of directives, interactive virtual forum on the Declaration and its components.

According to the site of the ILO in Brazil (www.oitbrasil.org.br), also in partnership with the Ethos Institute of Social and Business Responsibility, or the United Nations Foundation for Children (Unicef) and the United Nations Development Fund For Mulher (Unifem), the ILO is committed to promoting the Global Pact, an initiative of the ILO as the United Nations High Commission for Human Rights (OHCHR) and the United Nations Program for the Environment, aimed at the subscription of Companies with new fundamental principles in the areas of human rights, work and the environment.

2.3 - A Tripartite Declaration of Principles on Multinational Enterprises and Social Policy of the ILO

A Tripartite Declaration of Principles on Multinational Companies and Social Policy of the ILO does not have a code of conduct adopted by companies or a guideline for companies. Like all decisions and instruments of the ILO, it is endorsed by tripartites: governments, organizations of entrepreneurs and organizations of workers.

The practical approach to the Declaration that was formulated in 1977 is to make alliances, to be able to build and establish more productive and creative ways to deal more responsibly with rapid changes in the business world. It offers a way to manage production relationships in countries where multinational companies operate.

For local companies, it offers an opportunity to maintain and create partnerships with global markets. For governments, a field for all companies to attract multinational investment and promote decent work. It defines a series of points of reference on the questões-chave das relações between multinational companies, or decent work and development. Seções do document dealt, in this order, two following topics: antecedents and objectives, general policy, entrepreneurship, training, working and life conditions and work relationships.

In 2000, the Declaration was revised and expanded. The document reaffirms the Fundamental Directives for Work and the face of a series of highly relevant recommendations for workers.

A Declaration has interdependent objectives: to promote positive contribution of multinational companies to economic and social progress, to minimize and solve the difficulties that their operations may cause. It was made within the framework of the Declaration that you must obey national laws and also respect international regulations.

2.4 - Guidelines for Multinational Companies of the Organization for Economic Cooperation and Development - OECD

These Guidelines are recommended by two governments to multinational companies, which define principles and standards of voluntary compliance, in accordance with national legislation, aiming to promote a responsible business conduct.

São directed mainly to companies that operate in countries other than those aderiram. These include 30 OECD countries (Austria, Belgium, Canada, Denmark, France, Germany, Greece, Iceland, Ireland, Italy, Luxembourg, Holland, Norway, Portugal, Spain, Sweden, Switzerland, Turkey, United Kingdom, United States, Japan, Finland, Austrália, Nova Zelândia, Mexico, Czech Republic, Hungary, Poland, Coréia and Slovak Republic), more to Argentina, or Brazil and Chile that adotaram in June 2000.

As the Directorates are the only multilaterally comprehensive rules endorsed by the governments that it establishes, through several years it is committed to helping solve problems that arise in corporate corporations. It is based on documents of the International Labor Organization - ILO and of the UN and of a voluntary nature.

The document expresses the shared vision of two principal governments on what they consider to be a good business behavior, hoping that the companies will respect or comply with these guidelines in their world operations.

As Directives a specific chapter is destined for the questão do emprego e das relações entrepreneurs. Nele we reaffirm the issues addressed by Directives Fundamentais no Trabalho e Declaração Tripartite para Empresas Multincionais da ILO.

As OECD guidelines observe other aspects, in relation to the years that make recommendations to multinational companies:

Environment: respect the national legislation, the agreements, principles and international standards in the environmental area, contributing to the sustainable development. Fight against corruption: do not get involved in corruption and extortion practices. Contribute to transparency in its activities related to or combat corruption and extortion, especially with an open dialogue with its employees and consumer interests: follow correct and fair practices in its commercial, advertising and marketing activities. Science and technology: South Korea Activities must be compatible with government policies in the two countries where they are installed. We must contribute to the development of local and national innovation capacity and adopt practices to disseminate and transfer technologies and technical knowledge,We provide two directives of intellectual property protection.Concorrência: avoid exercising any activity so as to prejudice the legal and regulatory rules of the concorrência.Tributação: comply with the fiscal obrigações of the two countries where they are installed.

2.5 - A Declaração do Rio and Agenda 21 of the UN

The Rio Conference was the first to find a global endorsement of the Cold War and questions about new policies that could be forged around a future world community. It is also the largest and most universal of conferences at the time promoted by the United Nations, with 178 states represented in negotiations and 118 state chefs participating in the "Dome of the Terra".

Built on the premises of Stockholm, the Conferência das Nações Unidas sobre Meio Ambiente e Desenvolvimento (UNCED) or Cúpula da Terra was convened for the purpose of discussing urgent problems related to environmental protection and socio-economic development. The government leaders have gathered to assimilate the Convention on Climate and the Convention on Biodiversity, endorsing the Declaration of Rio de Janeiro on the Environment and Development and the Declaration of Principles on Forests and on Agenda 21, an analytical plan of about 500 Pages for the realization of sustainable development I do not know XXI.

During the Dome of the Land, it was proposed to create a specialized organization, aimed at facilitating intergovernmental agreements on climate change, biodiversity, Principles of Flowers, Declaration of Rio (Declaration of the Environment and Development) and implementation of Agenda 21.

Chapters 29 and 30 of Agenda 21 specifically address the role of two workers, unions and companies. According to the site, the unions are considered important actors for their concern with the protection of the working environment, as the external environment and as economic and socially responsible development. In accordance with this vision, the workers and their representatives must fully participate in the implementation and evaluation of activities related to Agenda 21, working to:

Promote the ratification of pertinent ILO conventions Establish bipartite and tripartite mechanisms on security, health and sustainable development Increase the number of collective environmental agreements made for sustainable development Reduce the accidents, ferments and education offerings Increase the number of collective agreements, training and updating for workers, in particular in the area of health and safety not working in the environment. Promote freedom of association (freedom of association).

A Agenda 21 proposed two programs for the trade and industry: Promotion of a more clean production and Promotion of business responsibility. The objectives of the program aimed at corporate responsibility are: to stimulate the vigilance concept of the management and use of two natural resources for business people, to increase the number of entrepreneurs whose companies support them and implement sustainable development policies.

2.6 - Global Compact

O Secretary-General of the United Nations, Kofi Annan, for the first time o Global Pact not World Economic Forum held in Davos on January 31, 1999. It began with a center of growing concern about the effects of globalization, or General-Secretary convocation of leaders businesswomen to join an international initiative, or Global Compact, which would bring together companies of United Nations agencies, labor organizations, non-governmental organizations and other civil society actors for the promotion of actions and partnerships in search of a challenging vision: A more sustainable and inclusive global economy.

Second or site http://www.pactoglobal.org.br, Annan understands that in terms of business citizenship, also called “corporate responsibility”, “sustainable development” and “triple result”, among other terms, it was emerging as a trend No world two businesses, there was no international structure to assist companies, no development and promotion of global management based on values. Through the consolidation of the Global Compact on international principles, the participants will be able to feel confident that their actions will be guided by universally supported and endorsed values.

As of the launch on July 26, 2000, hundreds of companies and organizations have joined the initiative. The United Nations agencies involved as the Global Compact for Human Rights, United Nations Program for the Environment (UNEP), International Labor Organization (ILO), United Nations Organization for Industrial Development (United) and United Nations Program for Development (UNDP).

The Global Pact was based on nine principles with respect to the areas of human rights, directives of work and environmental protection, according to figure 1. These principles are derived from the Universal Declaration of Human Rights, Declaration of the International Labor Organization on the Fundamental Principles and Directives no Work and Declaration of Rio on the Environment and Development.

Figure 1 - Abrangência das areas

Fonte: http: // www.ethos.org.br/ _Uniethos (2004)

O Global Pact requests that companies integrate these principles in their main operations and adotem projects and business activities that favor the principles and broad objectives of the United Nations. The objective is to establish a commitment of world leading companies to build two social and environmental pillars of the new economy, for the benefit of the entire world population.

There are numerous benefits to the participation of companies in the Global Compact, such as:

Produce practical solutions for contemporary problems related to globalization, sustained development and corporate responsibility, in a context of multiple stakeholders. Collaborate with universal principles in a responsible business community, making the global economy more sustainable and inclusive. global das Nações Unidas together with governments, companies, civil society and other stakeholders. Share practical and learned lessons.

The universal principles of the Global Compact são:

Principles of Human Rights

Respect and protect you human rights.

Prevent violations of human rights.

Principles of Direitos do Trabalho

3 - Support freedom of association no work.

4 - Abolish or forced labor.

5 - Abolish or child labor.

6 - Eliminate discrimination in the workplace.

Principles of Environmental Protection

7 - Support a preventive approach to environmental challenges.

8 - Promote environmental responsibility.

9 Enchant technologies that do not harm the environment.

Originally, two Principles 1 and 2, related to direct human rights, were found in the Universal Declaration of Human Rights (UDHR) of 1948. The objective of this Declaration is to stipulate minimum international standards for the protection of two directives and freedoms for two individuals, which are widely considered as trainers based on international directives. Specifically, the components of the UDHR are considered as international customary law and do not require assurance or approval by the State to be recognized as legal standard.

On the basis of no fact, the responsibility falls on each individual and each group in the society of which Principles 1 and 2 of the Global Compact convene companies not subject to developing a conscience two human directives, but also to work within their sphere of influence to protect these human direitos universais.

The business gains legitimacy through attending to the needs of the company and more and more the company is expressing a clear need for more environmentally sustainable practices. A way for the company to demonstrate its commitment to a greater environmental responsibility and through the change of its modus operandi two so-called "traditional methods" to approach more responsibly, trying to achieve environmental issues:

Fonte:

2.7 - O Livro Branco de Responsabilidade Ambiental da Comissão Européia

The white book on environmental responsibility, published in February 2000, aims to analyze the way in which the polluter-payer principle could be concretized in order to carry out the environmental policy of the Community. No end of the analysis, the elaboration of a guideline, in July 2002, arose as a tool to establish a community regime of environmental responsibility.

Entitled “Communication of the Commission regarding social responsibility of companies: a contribution of companies for the sustainable development”, on the basis of guidelines and the result of reflection carried out in the Seqüência do Livro Branco and on the occasion of which a public consultation is carried out.

We deal with this proposal, the environments are defined by reference to the aquatic environment, covered by the community legislation in matters of water management, species and habitats protected by community legislation relating to nature conservation, protected areas by national or regional legislation in matter of conservation of nature, as well as by reference to years for health derived from contamination only two.

This directive proposal applies to environmental damage and corresponding imminent damage in the event of such damage occurring in consequence of the professional activities listed in annex I of the book. Serious damages that prejudice biodiversity and that result from professional activities not listed in annex I of the book are also contemplated by the proposal.

Excluence are damages caused by armed conflicts, natural catastrophes, authorized occurrences or non-cliff activities based on scientific knowledge of the moment.

When an imminent ameaça of environmental damage arises, the competent authority designated by each Member-State is obliged or operator (potential polluter) to take the appropriate preventive measures or to take it on its own, immediately charging the associated commissions.

When a damage occurs, the competent authority or operator is required to take the appropriate repair measures (determined based on the rules and principles set forth in Annex II of the proposal) or take it on its own, immediately charging the charges. Various damages will be produced, the competent authority can decide in order of priority on its repair.

The operator does not have the financial possibility of taking all or part of the necessary repair measures or the identification of the polluter responsible for verifying impossibly, the Member States shall ensure, in any case, that the measures are taken. As or when appropriate, institute alternative financing mechanisms (such as financial guarantees, cauções, collective funds).

In the event that the competent authority has applied prevention or repair measures, it will be charged, by the operator responsible for the damage or for the immediate damage, the costs it supports. The same principle applies relatively to environmental appraisals carried out in order to determine the extent of the damage and the measures to be taken for or repaired. The competent authority must initiate the collection procedures within five years from the date of application of prevention or repair measures.

Damage to biodiversity has been caused by professional activities not listed in annex I due to fraud or negligence of the operator, this will not support the costs of prevention or repair measures. Will be houver will or negligence of the operator, apply-se-á or principle of polluador-payer.

If several forem operators co-responsible for a damage, they must support the costs associated with reparation, jointly and severally, on a proportional basis. Posto isto, or operator capable of determining its part of responsibility only and obliged to pay a proportion of that part.

Singular or collective people that may be negatively affected by environmental damage or qualified entities (organizations authorized to agitate not interested in the environment, including organizations responsible for protecting the environment) may require competent authorities to intervene in such damage.

Within four months after the request has been made, the competent authority informs the person or the requesting entity of its decision to act or not for its reasons. Individuals and entities that submit requests for intervention may file recourse to a court or ad hoc body, in order to assess the legalities of decisions, actions or inactions of the competent authority.

Damage or damage can be caused by consequences that affect more than a Member-State, these cooperate in the prevention or repair action.

Within five years after the entry into force of the directive, the Member States will submit a report on their application to the Commission which, in turn, will submit a report to the European Parliament and to the Council based on the national reports, accompanied, will be necessary, pertinent proposals.

2.8 - O Livro Verde da Comissão Européia

O Livro Verde da Comissão Européia has the objective of promoting a European chart for corporate social responsibility and was published in July 2001. It establishes the basic guidelines for social and environmental responsibility for European companies.

Visa will launch an open debate on how many ways to promote the European Union for social responsibility of companies at both the European and international levels and, more specifically, how many possibilities to explore existing experiences, encourage or develop innovative practices, increase transparency, as well as the reliability of the evaluation and validation.

It also recommends an approach based on more important partnerships, so that all interested parties play an active role.

There are several factors that motivated this evolution towards social responsibility for companies:

New concerns and expectations of two cities, consumers, public authorities and investors in the context of globalization and industrial transformation on a large scale, social criteria that have a growing influence on individual or institutional investment decisions, both in terms of the quality of consumers and investors, A growing concern with the damage caused by the environment does not affect the economic activities, the transparency of the business activities, the means of social communication, and the modern technologies of information and communication.

O Livro Verde defines corporate social responsibility as "a voluntary integration of social and environmental concerns by companies in their operations and in their interaction with other interested parties", aware that it is aware that a responsible behavior is the source of long-term commercial success. A social responsibility of companies (CSR) also implies the management of changes in a socially responsible way, as companies to seek balanced and oil commitments everywhere between the demands and needs of two different agents involved. If it is revealed capable of managing a change in a socially responsible way, the companies will show positive effects at the macroeconomic level.

This debate is also linked to the reflection conducted by the Commission on Livro Branco relative to governance in the European Union, because the social responsibility of companies can contribute significantly to the creation of a favorable climate for the business spirit and is articulated with another objective of the Commission: raising an open, innovative and entrepreneurial Europe - a Enterprise Europe.

The social responsibility of companies has great implications for all economic and social agents, as well as for the public authorities that must consider the years or define their own actions.

O Livro Verde divides the areas of content of corporate social responsibility in two large blocks, being that first it is related to internal aspects and second to external aspects.

In the internal dimension, at the level of the company, the socially responsible practices imply, fundamentally, the workers and take on questions such as investment, not human capital, health, safety, and management of the move, while environmentally responsible practices relate to you. with the management of two natural resources explored in the production process. These aspects make it possible to manage the change and conciliation of social development with a reinforced competitiveness.

As an external dimension, the social responsibility of a company goes beyond the sphere of the own company and extends to the local community, involving, for also two workers and shareholders, a vast spectrum of other interested parties: business partners and suppliers, clients, public authorities and NGOs that exercise their activities together with local communities or non-domain of the environment.

2.9 - Communication of the European Union Commission in respect of the social responsibility of companies

This communication is related to the social responsibility of companies (a business contribution to the sustainable development of July 2, 2002) that establishes a strategy of promotion of social responsibility based on consultations from Livro Verde.

In July 2001, a Comissão apresentou a Livro Verde entitled «Promoting a European quadro for corporate social responsibility». This document is intended, firstly, to launch a debate on the concept of social responsibility of companies and, secondly, to identify ways to create a partnership that allows or development of a European quadro for the promotion of this concept.

A corporate social responsibility can, therefore, help achieve the strategic objective of the European Union of, até 2010, becoming «an economy based on the most dynamic and competitive knowledge of the world, capable of guaranteeing a sustainable economic growth, with more and less time. empregos, e com maior coesão social ”.

Or consultation process on or Livro Verde saw to confirm the necessity of community action not domain of social responsibility of companies. Nesta Comunicação, which monitors Livro Verde, presents the Comissão with an EU strategy to promote CSR.

Communication is aimed at European institutions, Member-States, partner partners, as well as business and consumer associations, individual companies and other interested agents, as the European CSR promotion strategy will be able to progress and be implemented Through its joint action. The Comissão invites companies and their associated agents, as well as partner countries in two candidate countries, to join this initiative.

2.10 - A Global Reporting Initiative

A Global Reporting Initiative (GRI) is an international agreement, created with a long-term, multi-stakeholder vision, whose mission is to elaborate and disseminate the Guidelines for the elaboration of Sustainability Reports, you apply globally and voluntarily to organizations that wish to provide information on The economic, environmental and social aspects of its activities, products and services.

A GRI emerged from a partnership between CERES (Coalition for Environmentally Responsible Economies) and the United Nations Environmental Program in 1997.

As Guidelines for the elaboration of two Sustainability Reports addressing the three interrelated elements of sustainability as applied to an organization.

Economic - includes for example, expenses and benefits, labor produtividade, creation of entrepreneurship, expenses in external services, expenses in research and development and investments in education and other forms of human capital. It encompasses factors such as: direct or indirect business management; or return two investments for the business and for the community; the investments in the melhoria of the productive chain; The economic impacts caused by the opening of new businesses or the date of business units. On the other hand, it can be observed that the society is becoming more and more solidária, disenchanted with public power to solve social problems that are aggravated every day, such as urban violence, misery, or unemployment, as well as deficiencies in the provision of serviços de saúde e educação.Mais e mais pessoas is supporting causes of social interest led by civil society. As a result of being his refusal to be productive and profitable, but also, at the same time, attending to human needs and contributing for the benefit of all.

Environment - includes, for example, impacts two processes, products and services not ar, water, alone, biodiversity and human health. Ao interacting as the environment, the company causes impacts that can be related to o ar, to water, to alone or to biodiversity of animals and plants. Hoje, everyone knows that the existence of a business is also justified by its commitment to preservation of the environment. An environmentally responsible company avoids causing damage to the environment and helps its preservation. Além do mais, discloses for other practical companies and knowledge acquired on the subject.

Partners - include, for example, occupational health and safety, employer stability, worker directives, human rights, salaries and working conditions for external operations. Looking for promotion of bem-be of work force; to defend two directives, two workers and two direct human beings; to melhoria das condições de trabalho; o Estimate of relationships between entrepreneurs and collaborators; to implementation of diversity, isto, to hiring of people discriminated by any type of preconception: ID, physical deficiency and others; To promote programs to improve the qualification of groups of people. Figure 2 details the interrelated elements of sustainability.

Figure 2 - Interrelated elements of sustainability

Fonte: Grassi (2004)

These Guidelines provide a framework to present the Sustainability Reports, promoting the possibilities of comparison between different organizations, at the same time that they recognize the utility of compiling and presenting information.

As more companies decide to adopt the guidelines, the opportunities to compare or perform within and across sectors and countries, strengthen the capacities of the interested parties to promote continuous progress in business practices compatible with sustainability.

As GRI Guidelines contain recommendations for the assessment of sustainability, considering performance indicators grouped in three sections, encompassing the economic, environmental and social dimensions. GRI establishes a hierarchy of information elements for each of the dimensions of sustainability, observing three levels:

Categories - areas or groups of economic, environmental or social issues affecting interested parties. Aspects - elements related to a specific category. A given category can contain several aspects. Indicators - specific values of a particular aspect that can be used to monitor and demonstrate or perform. GRI admits that the indicators can be quantitative or qualitative.

In a certain way, GRI completed the Global Compact (Global Compact) because it tries to transform its principles into something measurable and verifiable. Its reports allow external interested parties, especially investors and civil society, to assess and support how the signatory companies are implementing the new principles of the Global Compact.

In 2002, GRI released a second version of its guidelines, as Sustainability Reporting Guidelines (Guidelines for Sustainability Reporting). They seek to guarantee that the commitments assumed as the environment, or the work of direct human beings, is transformed into concrete actions and crescent melodies.

To this end, GRI assumes that the reports presented by the companies follow some principles.

O GRI is a framework for the (external) communication of information for companies that says it respects:

Suas atuações to achieve sustainability; the results of these atuações.

O GRI does not offer a model of Social Balance. Or what purpose was based on the concept of sustainability. It seeks to transform the elaboration of these reports on sustainability in a routine and confer credibility as well as financial demonstrations in terms of comparability, rigor and verifiability.

2.11 - NORMA SA 8000 - ou Social Accountability (Responsabilidade Social)

SA 8000 is an international standard that aims to improve or be in compliance with the working conditions, as well as the development of a verification system that guarantees continuous compliance with the patrons established by the standard. Seeks to guarantee you two basic workers. Qualified organizations have credentials to verify compliance with Social Accountability International - SAI (Responsabilidade Social Internacional).

Created in 1997, based on the ISO 9000 audit system and is aimed at the business management system. Its inspiration is based on the principles of international conventions on human rights. Its purpose is to be a system of implementation, maintenance and verification of my working conditions, by means of a universal standard for all branches of businesses and sectors, which can be auditable, passive of certification and verification by third parties.

SA 8000 constitutes an extremely important information instrument for the globalized consumer, because, at present, the determining factors of its escort vão além de price e quality. So people need to know how the product or service that they are acquiring was produced, immediately rejecting those who add procedures such as, for example, child labor. Besides protecting the reputation of the organizations and the integrity of the brands, SA 8000 enables companies from all over the world to externalize their ethical values and also their social involvement, fundamental aspects in the face of a consumer-city that is increasingly participating and vigilant.

Several multinational companies in the United States in Europe are implementing the SA 8000 standard and demanding that their suppliers operate within these patrons.

The SA 8000 standard is presented as an auditing system similar to ISO 9000, which is currently presented by more than 300,000 companies around the world.

Its requirements are based on international standards of human rights and ILO conventions. SA 8000 addresses nine specific questões ou social responsibility requirements:

The five fundamental directives of the ILO (child labor, forced labor, health and safety, freedom from association and direct to collective bargaining and discrimination). Disciplinary practices (the company cannot support or use any practice of corporal punishment, physical or mental and Verbal offense against employees. Practices are included in this item such as arbitrary discounts on the payment sheet and demissão ameaças). Work hours (not exceeding 48 hours per week, respecting weekly folgas and overtime rewards).Remuneration.System of gestão.

Developed by an international conselho that brings together businessmen, NGOs and trade union organizations, SA 8000 wants to encourage the participation of all the sectors of the company in search of good and decent working conditions.

2.12 - STANDARD AA 1000 ou AccountAbility

A AA 1000 (AccountAbility 1000) is a process pattern for the management of accounting, auditing and reporting of corporate responsibility. Its main differential is in the inclusion of interested parties in all its steps, giving credibility to the corporate responsibility of the organization that it supports.

Developed and launched in November 1999 by the Institute of Social and Ethical Accountability - ISEA, London (United Kingdom), to standard AA 1000 item or challenge to be the first international standard of management of corporate responsibility. A preliminary version of the AA 1000 Structure has been tested in pilot projects in various organizations that carry out a social and ethical audit in their planning and strategic management.

Among the organizations that are using and supporting this pattern are multinationals such as Shell International (United Kingdom), Novo Nordisk (Denmark) and British American Tobacco (BAT). The Body Shop Plc and Co-operative Bank (both from the United Kingdom) were the first to publish social reports fully based on the AA1000 standard application.

I was created to assist organizations in the definition of objectives and goals, in the measurement of progress in relation to these goals, in an audit and report of performance and in the failure to establish feedback mechanisms. Understand principles and process rules. The stages of the procedural rules are: planejamento; responsibility; audit and report; systems integration; commitment two stakeholders.

The AA 1000 process standards are associated with the definition and integration of systems, two values of the organization as the development of performance goals and with the evaluation and communication of organizational performance.

Through this process, focused on non-compromise of organization for stakeholders, AA 1000 links the social and ethical questions to strategic management and operations of the organization.

In 2002, or ISEA - that looks at the organization that formally regulates or patrons and monitors or trains two consultants from AA 1000 - carried out a phase of consultation with stakeholders, evaluating the first experiences in detail and revising or patronizing, complementing with five individual modules that compose a Series AA 1000 (AA 1000S). This is a basic pattern of responsibility to meet the quality of the accounting, auditing and reporting process.

It is not a certified patron and a verifiable instrument of organizational change, derived from the continuous process of learning and innovation to “serve as a model of the process to follow in the elaboration; provide more quality to other specific sponsors and complement other initiatives ”.

An organization (business, non-profit or government) that supports AA 1000 must follow a continuous process of cycles of activities that are the main steps towards defining or redefining values, development of ethical and social performance goals, and evaluation and communication of performance in relation to developed goals.

No AA 1000 process, or involving two stakeholders or interested parties in crucial organizational activities. This is to say that the organization should use its leadership to enable and expand its dialogue with officials, clients, suppliers, communities, government, representatives of the environment, shareholders, among others.

Therefore, it is precisely this process of systematization of stakeholder involvement that legitimizes the company as being socially responsible, making information, released to the public by the organization, more trust.

Fazem part of the norm

or the specified principles of quality or the own process following a defined cycle of activities grouped with five elements of the AA 1000 process:

Planejamento (Planning)

Contabilidade social (Accounting)

Auditing and Social Reporting (Auditing and Reporting)

Integration of two systems (Embedding)

Dialogue with stakeholders (Stakeholder dialogue)

The elements 4 and 5 are the fundamentals of everything or process. Including two stakeholders is a characteristic that distinguishes the AA 1000 process from all other management systems. The story is an important element of the AA 1000S process was based entirely on the GRI story standard, for which reference and contributed as an essential partner.

3 - Conclusion

Despite corporate social responsibility not having a single definition, of unanimous oil, the employer refers to a business vision that joins or respects ethical values, people, communities and the environment.

A corporate social responsibility is seen by leading companies such as a collection of discreet practices, occasional gestures or initiatives motivated by marketing, public relations or other benefits. It is seen as a comprehensive set of policies, practices, and programs integrated into business operations, and decision-making processes that are supported and rewarded by company leaders.

Companies are also encouraged to embrace and expand their efforts in corporate social responsibility as a result of pressures on two consumers, clients, suppliers, entrepreneurs, communities, investors, activist organizations and other publics involved.

Hoje, according to the Uniethos Conceitual and Practical Guide (2004), it is not possible to think of an establishment only as a means of obtaining profits, but as part of a major project, capable of bringing benefits to all and always achieving better results.. The success of your business also depends on a responsible company as the world to your volta and respect for what you work with.

References

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