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Guide to Instruments of Corporate Responsibility
Goel, Ran Cragg, Wesley
Goel, Ran
Cragg, Wesley
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Abstract
"This guidebook provides an overview of today’s leading corporate responsibility instruments, principles, codes and standards for pension fund trustees. [...] [It also] documents how institutional investors have used these tools in the past to promote corporate responsibility. [...] The tools profiled in this guidebook include: * AccountAbility 1000 Assurance Standard (‘AA1000’) * Ceres Principles * Equator Principles * Extractive Industries Transparency Initiative (EITI) * Global Reporting Initiative Sustainability Reporting Guidelines (‘GRI’) * Global Sullivan Principles * Greenhouse Gas Protocol (‘GHG Protocol’) * International Labour Organization Declaration on Fundamental Principles and Rights at Work (‘ILO Declaration’) * ISO 14000 * MacBride Principles * Organisation for Economic Co-operation and Development Guidelines for Multinational Enterprises (‘OECD Guidelines’) * Social Accountability 8000 (‘SA8000’) * United Nations Global Compact (‘GC’) * United Nations Norms on the Responsibilities of Transnational Corporations and Other Business Enterprises with Regard to Human Rights (‘UN Norms’) * Universal Declaration of Human Rights (‘UDHR’) * Voluntary Principles on Security and Human Rights.", pp. 3, 4. For each tool, the guidebook gives a short summary of the tool, describes who initiated the tool, examines strengths, weaknesses as well as the relationship with other instruments, and also gives some information about the companies involved.
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Preprint
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2005-10
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With permission of the license/copyright holder