102
M. Morioka et al.
Table 3 (continued)
ISO 26000
N* U* B* A* P*
Reports significant fines and non-monetary sanctions for
noncompliance with social and economic laws and/or regulations
✕ ✓ ✕ ✕ ✓
N* natura, U* unilever, B* grupo boticário, A* avon, P* P&G
Table 4 Attendance of economic practices of ISO 26000 and global reporting initiative
ISO 26000
N* U* B* A* P*
Economic
Shares relevant information transparently allowing easy access and
comparisons for consumer choice
✓ ✓ ✓ ✓ ✓
Operates transparently and provides pricing and tariff information
✕ ✕ ✕ ✕ ✕
Considers the contribution to employee retirement and pension plans
✓ ✓ ✕ ✕ ✓
Global reporting initiative
Reports the direct economic value generated and distributed (EVG & D)
on an accrual basis, including the basic components for the
organization’s global operations. (Direct economic value generated:
revenue, the economic value generated: operating costs, employee
salaries and benefits, payments to capital providers, payments to the
government, community investments, and retained economic value)
✓ ✓ ✕ ✕ ✕
Informs the risks and opportunities posed by climate change that could
lead to substantial variations in operations, revenues or expenses
✓ ✓ ✓ ✕ ✓
Informs the estimated amount of the benefit and retirement plan, the
percentage of salary that is the employee’s contribution, and the level of
participation in retirement plans
✓ ✓ ✕ ✕ ✓
Reports the total monetary amount of financial assistance received by
the government during the reporting period, such as grants, investment
grants, or tax incentives
✓ ✓ ✕ ✕ ✓
Reports the variation in the proportion of the lowest minimum wage
compared to the local minimum wage
✓ ✓ ✓ ✕ ✓
Reports significant investments in infrastructure and services in the
economy and local communities
✓ ✓ ✕ ✓ ✓
Reports examples of indirect economic impacts for the organization and
their significance in the context of stakeholder priorities, national and
international standards, protocols and policy agendas
✓ ✓ ✕ ✕ ✓
Discloses the percentage of the budget for buying from local suppliers
✓ ✓ ✕ ✕ ✕
Discloses the total number of legal actions pending or completed during
the reporting period. Reports anticompetitive behavior, violations of
monopoly law and antitrust practices that the company was involved in,
as well as the results of the actions completed
✓ ✓ ✕ ✕ ✕
N* natura, U* unilever, B* grupo boticário, A* avon, P* P&G
M. Morioka et al.
Table 3 (continued)
ISO 26000
N* U* B* A* P*
Reports significant fines and non-monetary sanctions for
noncompliance with social and economic laws and/or regulations
✕ ✓ ✕ ✕ ✓
N* natura, U* unilever, B* grupo boticário, A* avon, P* P&G
Table 4 Attendance of economic practices of ISO 26000 and global reporting initiative
ISO 26000
N* U* B* A* P*
Economic
Shares relevant information transparently allowing easy access and
comparisons for consumer choice
✓ ✓ ✓ ✓ ✓
Operates transparently and provides pricing and tariff information
✕ ✕ ✕ ✕ ✕
Considers the contribution to employee retirement and pension plans
✓ ✓ ✕ ✕ ✓
Global reporting initiative
Reports the direct economic value generated and distributed (EVG & D)
on an accrual basis, including the basic components for the
organization’s global operations. (Direct economic value generated:
revenue, the economic value generated: operating costs, employee
salaries and benefits, payments to capital providers, payments to the
government, community investments, and retained economic value)
✓ ✓ ✕ ✕ ✕
Informs the risks and opportunities posed by climate change that could
lead to substantial variations in operations, revenues or expenses
✓ ✓ ✓ ✕ ✓
Informs the estimated amount of the benefit and retirement plan, the
percentage of salary that is the employee’s contribution, and the level of
participation in retirement plans
✓ ✓ ✕ ✕ ✓
Reports the total monetary amount of financial assistance received by
the government during the reporting period, such as grants, investment
grants, or tax incentives
✓ ✓ ✕ ✕ ✓
Reports the variation in the proportion of the lowest minimum wage
compared to the local minimum wage
✓ ✓ ✓ ✕ ✓
Reports significant investments in infrastructure and services in the
economy and local communities
✓ ✓ ✕ ✓ ✓
Reports examples of indirect economic impacts for the organization and
their significance in the context of stakeholder priorities, national and
international standards, protocols and policy agendas
✓ ✓ ✕ ✕ ✓
Discloses the percentage of the budget for buying from local suppliers
✓ ✓ ✕ ✕ ✕
Discloses the total number of legal actions pending or completed during
the reporting period. Reports anticompetitive behavior, violations of
monopoly law and antitrust practices that the company was involved in,
as well as the results of the actions completed
✓ ✓ ✕ ✕ ✕
N* natura, U* unilever, B* grupo boticário, A* avon, P* P&G