98
M. Morioka et al.
Table 3 Attendance of social practices of ISO 26000 and global reporting initiative
ISO 26000
N* U* B* A* P*
Social
Has a human rights policy for the organization and assesses how
activities can affect human rights
✓ ✓ ✓ ✓ ✓
Decisions are based on human rights and the company contributes to
the promotion and defense of human rights compliance
✓ ✓ ✓ ✓ ✓
The company does not establish a partnership or contractual
relationship with a partner that violates human rights
✓ ✓ ✓ ✓ ✓
The company ensures that there is no discrimination in operations
✓ ✓ ✕ ✓ ✓
Supports raising awareness among members of vulnerable groups
about their rights
✕ ✕ ✕ ✕ ✕
Contributes to redressing discrimination
✓ ✕ ✓ ✓ ✓
Respects civil and political rights
✓ ✓ ✓ ✓ ✓
Promotes and supports education and engages in actions to improve
access to education
✓ ✓ ✓ ✓ ✓
Offers products and services to low-income consumers
✕ ✓ ✕ ✓ ✓
Supports respect and viability of economic, social, and cultural rights ✓ ✕ ✓ ✓ ✓
It does not use texts, audios, or images in advertisements that
perpetuate stereotypes of gender, religion, race, disability, or
personal relationships
✓ ✓ ✓ ✕ ✓
Secures proper design of information contained in products and
services, taking into account different consumer needs and
respecting the different or limited capabilities of consumers
✓ ✓ ✓ ✓ ✓
Uses textual and internationally symbols of safety information to
consumers
✓ ✓ ✓ ✓ ✓
Instructs consumers about the proper use of products and warns them
of the risks involved during use
✓ ✓ ✓ ✓ ✓
Take action to prevent unsafe products for handling or storage
✓ ✕ ✓ ✕ ✕
Promotes effective education that enables consumers to understand
the impacts of choosing products and services. Advice on the
importance of modifying consumption patterns is provided
✓ ✓ ✕ ✓ ✓
Contributes to the fulfillment of society’s right to access essential
services
✓ ✓ ✓ ✓ ✓
Consults community representatives to determine priorities for social
investment and community development activities
✓ ✕ ✕ ✕ ✕
Participates in local associations, aiming to develop the local
community
✓ ✓ ✓ ✓ ✓
Encourages and supports people to volunteer in community service ✕ ✕ ✓ ✕ ✓
Contributes to policy formulation, establishment, implementation,
monitoring and evaluation of development programs
✓ ✓ ✓ ✓ ✓
Promotes cultural activities and recognizes and values local cultural
traditions following human rights
✓ ✓ ✓ ✕ ✕
(continued)
M. Morioka et al.
Table 3 Attendance of social practices of ISO 26000 and global reporting initiative
ISO 26000
N* U* B* A* P*
Social
Has a human rights policy for the organization and assesses how
activities can affect human rights
✓ ✓ ✓ ✓ ✓
Decisions are based on human rights and the company contributes to
the promotion and defense of human rights compliance
✓ ✓ ✓ ✓ ✓
The company does not establish a partnership or contractual
relationship with a partner that violates human rights
✓ ✓ ✓ ✓ ✓
The company ensures that there is no discrimination in operations
✓ ✓ ✕ ✓ ✓
Supports raising awareness among members of vulnerable groups
about their rights
✕ ✕ ✕ ✕ ✕
Contributes to redressing discrimination
✓ ✕ ✓ ✓ ✓
Respects civil and political rights
✓ ✓ ✓ ✓ ✓
Promotes and supports education and engages in actions to improve
access to education
✓ ✓ ✓ ✓ ✓
Offers products and services to low-income consumers
✕ ✓ ✕ ✓ ✓
Supports respect and viability of economic, social, and cultural rights ✓ ✕ ✓ ✓ ✓
It does not use texts, audios, or images in advertisements that
perpetuate stereotypes of gender, religion, race, disability, or
personal relationships
✓ ✓ ✓ ✕ ✓
Secures proper design of information contained in products and
services, taking into account different consumer needs and
respecting the different or limited capabilities of consumers
✓ ✓ ✓ ✓ ✓
Uses textual and internationally symbols of safety information to
consumers
✓ ✓ ✓ ✓ ✓
Instructs consumers about the proper use of products and warns them
of the risks involved during use
✓ ✓ ✓ ✓ ✓
Take action to prevent unsafe products for handling or storage
✓ ✕ ✓ ✕ ✕
Promotes effective education that enables consumers to understand
the impacts of choosing products and services. Advice on the
importance of modifying consumption patterns is provided
✓ ✓ ✕ ✓ ✓
Contributes to the fulfillment of society’s right to access essential
services
✓ ✓ ✓ ✓ ✓
Consults community representatives to determine priorities for social
investment and community development activities
✓ ✕ ✕ ✕ ✕
Participates in local associations, aiming to develop the local
community
✓ ✓ ✓ ✓ ✓
Encourages and supports people to volunteer in community service ✕ ✕ ✓ ✕ ✓
Contributes to policy formulation, establishment, implementation,
monitoring and evaluation of development programs
✓ ✓ ✓ ✓ ✓
Promotes cultural activities and recognizes and values local cultural
traditions following human rights
✓ ✓ ✓ ✕ ✕
(continued)