The certification of a company is a kind of voluntary choice may be dictated, in addition that for ethical reasons, even purely economic reasons such as allowing access to a number of advantages. First, a growth of corporate image and thus of its brand equity with respect to external audiences, be they customers, government, media, etc., but can also be a convenient choice since it allows access to markets or otherwise have precluded a first strategic advantage, for example, in the award of public contracts: the criteria of sustainability are becoming increasingly central role in investment decisions of the States.
Most accredited certification schemes are the standard SA 8000, AA1000, EMAS and ISO 9001 and ISO 26000, GRI, Fairtrade, ECOLABEL and guidelines RES-Q [1] .
The following is a brief explanation of each.
· SA 8000 [2] : The standard SA 8000 - Social Accountability International (SAI), which translates as the international social accountability, is one of the most widely used standard for the certification of CSR, which initially arose with the aim of providing investors and consumers with information on social performance of publicly traded companies, is now applicable to companies in all sectors, to assess compliance with the requirements minimum in terms of human rights and social . The strength of this standard is its flexibility which allows it to be applied in all countries, irrespective of their stage of development, and in all businesses, whether they are small, medium or large. The standard to certify that working conditions are respectful and consistent with what is required under IHR through eight requirements on human rights and the human right to work and about a CSR management system. The certificate is issued by an approved body and indipendendente.
· Standard AA1000 [3] : The rule Accountability 1000 (AA 1000) created dall'ISEA - Institute of Social and Ethical Accountability - is a standard process designed to improve the overall performance of organizations focusing on aspects of accounting (Social Report), auditing and social and ethical reporting. The certification is done according to five stages or consequential: the planning phase, which defines the objectives of the social ethical and identified the stakeholders, the accounting phase, in which you plan choices and ways to comply with goals set, in which communication channels are activated for collecting information and jointly developed a plan in a perspective of continuous improvement, auditing and reporting phase, the phase of embedding, in which thanks to the information collected and analyzed are developed processes as may be appropriate to manage the system. Across all these phases must be put into practice a process of stakeholder engagment to ensure a timely and consistent communication with stakeholders. stakeholders.
· Standard EMAS: Eco-Management and Audit Scheme (EMAS) is a standard developed by the Community European organizations in order to provide a guide for assessing and improving performance in terms of environmental impacts and for the administration of information to stakeholders. It provides for the introduction of an environmental management system and administration information about it in an Environmental Statement where they appear data about the performance and impact of the [4] . That statement is then evaluated by an accredited checker who establishes the validity. The EMAS registered business can use this logo and enjoy the recognition of certification, also entering to be part of a national list in which all organizations are included EMAS.
· ISO 9001 : This quality standard certification, is based on a process approach and is based on eight principles (quality magement Principles) which are: the customer-driven organization, leadership, people involvement, process logic, a systemic approach to management, continual improvement, business decision based on the analysis of data and information, then the cooperative relationship / collaboration with suppliers [5] .
· Standard ISO 26000: the standard of the ISO - International Organization for Standardization was initially conceived in 2005 but to date there is still a draft status during the drafting of the standard elaborazione.Alla involving six porters intresse categories such as business, trade unions, consumers, NGOs, governments and others. The standard wants to touch seven main aspects concerning human rights, labor practices, operational practices, involvement and community development in which the company operates, consumer protection, environment and governance.
· Global Reporting Initiative (GRI): is a protocol, including guidelines and a set of indicators for the reporting of a sustainability report and aims to be a universally accepted model for measuring the performance of a company as envisaged by the Triple Bottom Line. (Cf. Chap Observatorio de Madrid).
· FAIR TRADE : It is a mark of the International Federation of the hallmarks of fair trade - the Fairtrade Labelling Organizations (FLO) - which includes twenty organizations opernanti organizations in Europe, United States, Canada, Japan, Australia, New Zealand , Mexico. Its aim is to ensure that the product which has been attributed processed without exploitation and poverty in Third World countries.
· ECOLABEL : is a labeling on products intended for consumers , where the certification is to ensure that the goods fall under the classification of green products. The control of products is made by certification bodies recognized by organizations promoting the brand.
· GUIDELINES RES-Q: This project is the work of the CELE who in 2001 proposed guidelines for management that make up a "model of governance of relations between business and stakeholders, based on a comprehensive and integrated set of tools. " The instruments are designed for management are: a vision of business ethics, a code of ethics, ethics training, implementation, systems implementation and monitoring, reporting ethical-social and external verification.
[ 1] There are other systems of reporting and certification, but these are not discussed here.
[2] www.sa8000.info
[4] the environmental statement should contain a clear description of the company, its politics and its system of management in the environmental field with detailed description of all the environmental impacts of its business generates, and an explanation of the goals set in relation to significant environmental aspects with data that explain the performance of the company. The certification must include both the name and accreditation number of the environmental verifier.
[5] Perrini, Tencati "Corporate Social Responsibility", Egea.
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