Comparative Analysis of the Sustainable Practices Based on Social …
101
Table 3 (continued)
ISO 26000
N* U* B* A* P*
Reports operations and suppliers at significant risk of forced labor
and actions taken by the organization during the reporting period to
contribute to the elimination of forced labor
✓ ✓ ✕ ✕ ✓
Reports the percentage of security personnel who have received
formal training in the organization’s human rights policies or specific
procedures
✓ ✓ ✕ ✕ ✓
Reports the total number of recognized cases of violations involving
the rights of indigenous peoples during the reporting period, status of
incidents and actions are taken
✓ ✓ ✓ ✕ ✓
Reports the total number and percentage of operations that have
undergone human rights reviews or assessments by country
✕ ✓ ✓ ✕ ✕
Reports the total number of training hours and the percentage of
employees trained in human rights policies or procedures during the
reporting period
✕ ✕ ✕ ✕ ✕
Reports significant contracts and investment agreements that include
human rights clauses
✕ ✕ ✕ ✕ ✕
Reports the percentage of the operations with local community
engagement, impact assessments and/or development programs
✓ ✓ ✕ ✕ ✓
Reports operations with significant actual and potential negative
impacts on local communities
✓ ✓ ✕ ✕ ✕
Reports the percentage of new suppliers that were selected using
social criteria
✓ ✓ ✓ ✕ ✓
Reports actual and potential negative social impacts identified in the
supply chain and actions taken by the organization
✓ ✓ ✓ ✕ ✓
Reports the total monetary value of financial and in-kind political
contributions made by the organization, by country, and by
recipient/beneficiary
✓ ✓ ✕ ✕ ✓
Reports the percentage of product and service categories that the
impact on health and safety should be improved
✓ ✕ ✕ ✕ ✕
Reports the total number of cases of non-compliance with
regulations related to the health and safety impacts of products and
services within the reporting period
✓ ✓ ✕ ✕ ✕
Reports the percentage of significant categories of products or
services covered and evaluated for compliance with information and
labeling requirements
✓ ✓ ✕ ✕ ✕
Reports the total number of incidents of non-compliance with
information and labeling regulations
✓ ✓ ✕ ✕ ✕
Reports the total number of cases of non-compliance with
regulations regarding marketing communications, including
advertising, promotion, and sponsorship
✕ ✓ ✕ ✕ ✓
Reports the total number of substantiated complaints received
regarding customer privacy breach. The total number of customer
data leaks, thefts, or losses
✕ ✓ ✕ ✕ ✕
(continued)
101
Table 3 (continued)
ISO 26000
N* U* B* A* P*
Reports operations and suppliers at significant risk of forced labor
and actions taken by the organization during the reporting period to
contribute to the elimination of forced labor
✓ ✓ ✕ ✕ ✓
Reports the percentage of security personnel who have received
formal training in the organization’s human rights policies or specific
procedures
✓ ✓ ✕ ✕ ✓
Reports the total number of recognized cases of violations involving
the rights of indigenous peoples during the reporting period, status of
incidents and actions are taken
✓ ✓ ✓ ✕ ✓
Reports the total number and percentage of operations that have
undergone human rights reviews or assessments by country
✕ ✓ ✓ ✕ ✕
Reports the total number of training hours and the percentage of
employees trained in human rights policies or procedures during the
reporting period
✕ ✕ ✕ ✕ ✕
Reports significant contracts and investment agreements that include
human rights clauses
✕ ✕ ✕ ✕ ✕
Reports the percentage of the operations with local community
engagement, impact assessments and/or development programs
✓ ✓ ✕ ✕ ✓
Reports operations with significant actual and potential negative
impacts on local communities
✓ ✓ ✕ ✕ ✕
Reports the percentage of new suppliers that were selected using
social criteria
✓ ✓ ✓ ✕ ✓
Reports actual and potential negative social impacts identified in the
supply chain and actions taken by the organization
✓ ✓ ✓ ✕ ✓
Reports the total monetary value of financial and in-kind political
contributions made by the organization, by country, and by
recipient/beneficiary
✓ ✓ ✕ ✕ ✓
Reports the percentage of product and service categories that the
impact on health and safety should be improved
✓ ✕ ✕ ✕ ✕
Reports the total number of cases of non-compliance with
regulations related to the health and safety impacts of products and
services within the reporting period
✓ ✓ ✕ ✕ ✕
Reports the percentage of significant categories of products or
services covered and evaluated for compliance with information and
labeling requirements
✓ ✓ ✕ ✕ ✕
Reports the total number of incidents of non-compliance with
information and labeling regulations
✓ ✓ ✕ ✕ ✕
Reports the total number of cases of non-compliance with
regulations regarding marketing communications, including
advertising, promotion, and sponsorship
✕ ✓ ✕ ✕ ✓
Reports the total number of substantiated complaints received
regarding customer privacy breach. The total number of customer
data leaks, thefts, or losses
✕ ✓ ✕ ✕ ✕
(continued)