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La struttura della ISO 26000 Antonio Astone 26 giugno 2007
La struttura della ISO 26000
Antonio Astone26 giugno 2007
© Det Norske Veritas AS. All rights reserved Slide 226 July 2007
Description of operational principles (1/2)
Operational principles guide how organizations act. They include:
Accountability – an organization should accept responsibility for its actions and omissions and should provide an account of its conduct in response to the legitimate claims of interested parties.
Boundaries – an organization should identify, understand and take responsibility for its direct and indirect impacts.
Integration – an organization should integrate social responsibility issues within its core management systems and decision-making processes.
Source: ISO 26000 – WD 2Source: ISO 26000 – WD 2
© Det Norske Veritas AS. All rights reserved Slide 326 July 2007
Description of operational principles (2/2)
Materiality – an organization should identify and understand its material issues, and respond to these issues.
Multi-stakeholder approach – an organization should make due provision for the interests and needs of all its stakeholders.
Transparency – an organization should be open and frank about its actions and should regularly communicate progress on its social responsibility performance in a clear and unambiguous manner.
Life cycle approach – an organization should consider the environmental and social impacts of its services and products throughout their life cycles.
Source: ISO 26000 – WD 2Source: ISO 26000 – WD 2
© Det Norske Veritas AS. All rights reserved Slide 426 July 2007
Substantive principles and core issues
Source: ISO 26000 – WD 2Source: ISO 26000 – WD 2
© Det Norske Veritas AS. All rights reserved Slide 526 July 2007
Guidance for organizations on implementing social responsibility
Source: ISO 26000 – WD 2Source: ISO 26000 – WD 2
This clause provides practical guidance on integrating and implementing social responsibility in an organization. It identifies actions that any type and size of organization may take.
© Det Norske Veritas AS. All rights reserved Slide 626 July 2007
Analyzing the context in which an organization operates - Analyzing the organization’s profileAnalyzing the context in which an organization operatesAn organization should analyze and understand the social, environmental and economic context in which it operates.
Analyzing the organization’s profileAn organization should first study, describe and evaluate its current organizational profile from an economic, environmental and social perspective covering, but not limited to, the following areas:
Type of organization;Guiding documents for an organization (vision, mission, policies, values and codes of conduct);Quantitative information: for example, number of employees or net revenues;Geographic scope of operations and sales and organizational boundaries;Position in the supply chain, both upstream and downstream;Organizational and operating structure;Core products and services; Core processes and activities;Internal and external guidelines and standards of importance to social responsibility mngt.
Source: ISO 26000 – WD 2Source: ISO 26000 – WD 2
© Det Norske Veritas AS. All rights reserved Slide 726 July 2007
Analyzing the social responsibility context
Analyzing the social responsibility context
An organization should analyze the social responsibility context in which it operates. The social responsibility analysis consists of:
Source: ISO 26000 – WD 2Source: ISO 26000 – WD 2
Identifying legal requirements;Identifying the principles applicable to the organization;Identifying which social responsibility principles are already applied, or partially applied;Identify the core issues that are applicable to an organization;Identifying which core issues are already addressed, or partially addressed;Identifying, the current programmes, impacts, opportunities, risks and challenges related to each core issue and in relation to:Main products and services;Main processes and activities, including supply chain.
© Det Norske Veritas AS. All rights reserved Slide 826 July 2007
Analyzing the stakeholder contextAn organization should determine its stakeholder context by conducting the following activities:
a) Identify its key stakeholders and other relevant stakeholders by drawing a stakeholder map
b) Gather information that characterizes key stakeholders:- identifying the expectations and demands that the stakeholders have of an
organization;- describing the strategy or action programmes followed by the stakeholders;- identifying those social responsibility issues on which the stakeholders can offer
contributions;- identifying those social responsibility issues on which a specific stakeholder can
have an impact.c) After completing a sustainability context analysis, an organization should update its
sustainability context with respect to:- those social responsibility issues that are not being addressed;- additional opportunities, risks and challenges in social responsibility related to
main products, services, processes and activities; and- changes in the organization’s profile.
Source: ISO 26000 – WD 2Source: ISO 26000 – WD 2
I servizi di verifica DNV e ilpilot ISO 26000 di HERA
© Det Norske Veritas AS. All rights reserved Slide 1026 July 2007
Services to industries
IT risk management services
Risk management services and solutions
- Enterprise risk management- Safety, Health and
Environmental (SHE) risk management
- Change management
Software products and services
Training
Management system certification
Climate Change- Voluntary emission reduction- CDM, JI, EU ETS
Corporate Responsibility - Governance responsibility
assessment- Supply chain management- Verification of sustainability
reporting
Product certification
© Det Norske Veritas AS. All rights reserved Slide 1126 July 2007
Livelli di indagine
Per garantire un ragionevole livello di assurance nelle attività di verifica delle pratiche di CSR, DNV effettua almeno i cinque seguenti livelli di indagine:
1. verifica dei dati e delle performances;
2. verifica del rispetto dei principi generali;
3. verifica dell’osservanza dei criteri a livello di divisioni e siti aziendali;
4. verifica dei processi dell’organizzazione, per valutare quanto questi siano allineati alle strategie ed alle politiche di CSR;
5. valutazione della responsabilità degli organi di governance aziendali, poiché il loro ruolo di supervisione, controllo e direzione del soggetto responsabile implica una responsabilità sull’ambito di indagine (coerenza tra politiche e strategie e operatività).
© Det Norske Veritas AS. All rights reserved Slide 1226 July 2007
Il pilot sulla ISO 26000 di HERA
Obiettivo: svolgere una gap analisys per valutare la situazione di Hera rispetto ai principi definiti dalla ISO 26000 (working draft 2)
- Identifying which social responsibility principles are already applied, or partially applied.
- Identify the core issues that are applicable to an organization.- Identifying which core issues are already addressed, or partially addressed.
Attività svolta tra aprile e giugno 2007, con una metodologia basata su assessment esterno (condotto da DNV) e self assssment (svolto dalla funzione CSR di HERA).
Oltre alle verifiche specificamente svolte, per lo svolgimento sono state considerate le risultanze delle attività svolte da DNV per la certificazione dei sistemi gestionali, le registrazioni EMAS e la verifica del bilancio di sostenibilità.
© Det Norske Veritas AS. All rights reserved Slide 1326 July 2007
Il pilot sulla ISO 26000 di HERA
Durante l’analisi, è stato verificato il posizionamento di Hera rispetto ai substantive principles ed alle core issues richiamate dalla ISO 26000, attraverso 5 ambiti di indagine:
- L’esistenza di Policies definite- Il grado di implementazione delle Policies- L’esistenza di un efficace sistema di controlli interni ed esterni (assurance)- Le performances raggiunte- La presenza di una chiara e trasparente comunicazione esterna
È stato condotto uno studio per valutare la materialità degli impatti per HERA ed i suoi stakeholder, per ogni principio ed ogni core issue. Sono stati successivamente attribuiti dei punteggi quantitativi (da 1 a 5) considerando il grado di copertura rispetto agli ambiti di indagine, in relazione a ciascun core issue.
