CSR

Governance 

Planet

People

Prosperity

BR 2015 Positionspapier: CSR Rahmenbedingungen & in E'ländern und Transitionsländern. Effektive Umsetzung und Digitalisierung in den Vordergrund.  

2017 Leitsätze für multinationale U' (OECD und UN) --> Sorgfaltsprüfung in den Mittelpunkt gerückt

Neuer Aktionsplan 2020-2023. 19 relevante Massnahmen

Einfluss von OECD Leitfaden für verantwortungsvolle U'führung, UN Global Compact, IAO Internationale Arbeiterorganisation

Vermehrt streben U' auch eine integrierte Berichterstattung finanz. und nichtfinanz. Infos an und verknüpfen die Nachhaltigkeitsberichterstattung mit den 17 Zielen der Agenda 2030 für nachhaltige Entwicklung (SDGs) und intenat. CSR Standards wie die OECD leitsätze. 

Der Bund unterstützt U mit konkreten Instrumenten die Umsetzung der Sorfaltsprüfung under anderem betr. Priorisierung der wesentlichen Aspekte. Insb. für KMU können Vereinfachungen oder Ausnahme vorgesehen werden. Da sich U und Konsumenten mit einer Vielzahl von private CSR Standards und Labels mit unterschiedlicher Qualität zurechtfinden müssen, setzt sich der bund für die Qualität und Kohärenz dieser Instrumente ein. 

• CO2 ziele
• Sozialbelange
• A'nehmerbelange
• Menschenrechte
• Anti-Korruption

1. Beschreibung Geschäftsmodell
2. Angewandte Sorgfaltspflicht
3. Ergriffene Massnahmen und Wirksamkeit
4. Wesentliche Risiken
5. Wesentliche Leistungsindikatoren für U'tätigkeitn

• 2010 Section of Dodd-Frank Act, requires disclosure of DD on whether products contain conflict minerals
• 2010 California Transparency in Supply Chains Act: requires all businesses trading in CA with turnover >$60 million to report on efforts to combat slavery
• 2015 US Trade Facilitation and Trade Enforcement Act, prohibits co's from importing goods into the US produced by forced labour

2014 non-financial disclosure directive: European co's with >500 employees to disclose info on policies, results and risks on E, S, and labour related matters, respect for HuRi, anti-corruption and bribery. 

2017 EU regulation on conflict minerals

2019 EU regulation on Sust. related to disclosures in the financial services sector.

2020 a study published on DD in supply chains for HuRi and E

Ensuring ublic companies are;

• Managed effectively 
• For the benefit of the company and its shareholders 

- Included in all listed companies annual report:

-Statement on how company has applied main principles of the Code

-Statement as to whether company has complied with all provisions in the Code

NE ist Entwicklung welche die heutigen Bedürfnisse trifft, ohne die Fähigkeit von zukünftigen Generationen ihre zukünftigen Bedrüffnisse zu decken beschneidet.NE wird eher auf ein ganzes System bezogen als auf eine FirmaFirmen können mit ihrer Praktik mehr oder weniger im Einklang mit NE sein.Nicht NE führt zu einer verschlechterung von allem

• Corporate Governance
  • vorbeugen des Missbrauchs von macht innerhalb einer Organisation um die Shareholder zu schüzten
  • z.b. Schutz vor Bestechung
• Corporate Citizenship
  • Firma engagiert sich im Schutz und Unterstützung von Sozialen, zivilen und politischen Rechten
  • zb.b. Support von Schulenrechnen
• Corporate Philantrophy
  • Unterstützen von initiativen welche gesundhiet, bildung und schutz der Umwelt ausserhalb von business
  • melinda und bill gates stiftung
• Corporate Social Responsibility
  • freiwillige Aktionen welche zur gesundhiet bildung und shcutz der umwelt beitragen.

• - dematerialization
• - Usability (brauchbarkeit
• - Recyclability
• - Reuseability
• - Long product life
• - Efficiency, low emissions

While it has been considered a form of corporate self-regulation for some time, over the last decade or so it has moved considerably from voluntary decisions at the level of individual organizations to mandatory schemes at regional, national, and international levels

With some models, a firm's implementation of CSR goes beyond compliance with regulatory requirements and engages in "actions that appear to further some social good, beyond the interests of the firm and that which is required by law".

ISO 26000 is the recognized international standard for CSR. Public sector organizations (the United Nations for example) adhere to the triple bottom line (TBL). It is widely accepted that CSR adheres to similar principles, but with no formal act of legislation.

Becker-Olsen (2006) found that if the social initiative done by the company is not aligned with other company goals it will have a negative impact.

• Value creation (with fundamental strategic and operational impact as part of business strategy
• Risk Management (with medium impact and mainly to mitigate risks)
• philanthropy (little impact, only a financing question)

ISO 20400:2017 provides guidance to organizations, independent of their activity or size, on integrating sustainability within procurement, as described in ISO 26000. It is intended for stakeholders involved in, or impacted by, procurement decisions and processes.

Sustainable procurement is a key aspect of social responsibility. ISO 26000 formed the basis of ISO 20400, drawing on the same principles and core subjects of human rights, labour practices and fair business practices. As such, ISO 20400 will help individuals working in procurement to integrate the principles of social responsibility as described in ISO 26000 within the purchasing process.

In a nutshell, governance is the systems and processes concerned with ensuring the overall direction, effectiveness, supervision and accountability of an organization

Published just last year, ISO 37001 is the first international anti-bribery management system standard designed to help organizations combat bribery risk in their own operations and throughout their global value chains.  It defines, for the first time, a single internationally recognized set of measures addressing anti-bribery compliance

The standard requires organizations to take a series of measures, proportionate to their circumstances, to prevent, uncover and address bribery. These include: •

• Adopting an anti-bribery policy •
• Appointing a compliance officer •
• Vetting and training employees •
• Undertaking risk assessments •
• Implementing financial and commercial controls •
• Instigating reporting and investigation procedures •
• Communicating the policies, procedures and requirements to all staff, contractors, suppliers, and other third parties

On April 1, 2014, India became the first country to legally mandate corporate social responsibility. The new rules in Section 135 of India's Companies Act make it mandatory for companies of a certain turnover and profitability to spend two percent of their average net profit for the past three years on CSR

Sust. Accouting reflects the governance and mgt of a co's environmental and social impact arising from production of goods and services, as well as its governance and mgt of E and S capitals necessary to create LT value. The SASB also refers to Sust. as ESG, though traditional corporate governance issues such as board composition are not included within the scope of the SASB's standard setting activities  

Achtung Menschenrechte entlang globaler Lieferketten, soll per 1.1.2023 in Kraft treten. 

• ca. 600 U' mit mehr als 3000 MA, ab 2024 ab 1000 MA (KMU noch ausgeschlossen)
• Stufenmodell (eigenes, first tier, subs. tiers suppliers), für indirekte "anlassbez. DD", z.B. Hinweis von NGO
• keine neuen Haftpflichtregeln (es kann schon jetzt zivilrechtl. gg dt. U geklagt werden, aber neu dt NGO oder unions können im Namen klagen
• Verstösse mit Bussen und z.T. Ausschluss öff. Aufträge

In other words, issues or information that are material to environmental and social objectives may develop to have financial consequences over time.

No. The IFRS Foundation and the IIRC both strive to progress the quality, consistency and accountability of corporate reporting through collaborative means. This collaborative effort was highlighted in 2020, as five global sustainability and integrated reporting organizations (CDP, CDSB, GRI, IIRC and SASB) published their statement of intent to work together, the IIRC and SASB announced their intention to merge, becoming the Value Reporting Foundation and the IFRS Foundation began an exploration into broadening its remit beyond financial reporting standards. Following a consultation on the creation of a Sustainability Standards Board, the IFRS Foundation has acknowledged the urgent demand for global consistency and comparability in sustainability disclosure.  The IIRC supports this direction and believes that existing frameworks and standards, together with TCFD’s recommendations, should act as the building blocks for the IFRS to develop global sustainability standards relevant to enterprise value creation.

Generally, sustainability reports cater to a broad stakeholder base and communicate organizational impacts on the economy, the environment and society. By contrast, an integrated report explains to providers of financial capital how the organization creates value over the short, medium and long term. Notably, the integrated reporting movement was founded on the premise that traditional financial reporting, with its disproportionate emphasis on historical financial statement performance, provided an incomplete picture of the organization’s ability to create and preserve longer term value. Integrated reporting, therefore, extends the scope of the core investor document beyond financial capital to also reflect the influence of human, intellectual, manufactured, social and relationship, and natural capital. Some information normally found in a sustainability report may very well migrate into the integrated report, but only to the extent that it materially relates to value creation over time.

The main differences between the two report forms, in terms of purpose, audience and scope are as summarized below.

Integrated ReportSustainability Report

PurposeExplain to providers of financial capital how value is created over timeCommunicate the entity’s broader social and environmental impacts, strategies and goals

AudienceProviders of financial capital and others interested in the organization’s ability to create valueMulti-stakeholder

Scope

• Organizational overview and external environment
• Governance
• Business model
• Risks and opportunities
• Strategy and resource allocation
• Performance
• Outlook
• Basis of preparation and presentation

Significant impacts in the following performance areas:

• Economic
• Environmental
• Social, including labour practices, human rights and broader societal influences
• Governance