A guide providing guidance to all types of organisations, regardless of size, on social responsibility.
- The guide is intended to assist organisations in contributing to sustainable development.
- The guide encourages organisations to go beyond legal compliance.
- The guide recognises that compliance with law is a fundamental duty of any organisation and an essential part of their social responsibility.
- The guide is intended to promote common understanding in the field of social responsibility, complementing other instruments and initiatives for social responsibility, not replacing them.
- The guide is not intended as a management system standard and is not fit for certification, regulatory or contractual purposes. Neither is it intended to be interpreted as an international standard, guideline or recommendation.
- The main purpose is to make organisations aware of what it is to be a socially responsible organisation.