CHAPTER 4

CSR-Related Reporting and Management Standards

It is now widely acknowledged that best practices relating to the implementation of effective corporate social responsibility (CSR) practices must include a commitment to transparency and reporting on CSR-related activities and impacts to the organization’s stakeholders, either as part of or in addition to any other disclosures that may be required of the organization by law or statute. In addition, CSR is like any other important strategic initiative and should be carried out pursuant to a formal sustainability management system and process that includes due diligence, development, and implementation of strategic and operational goals and plans, monitoring, and assessment of impacts overseen ...

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