Comparative Analysis of the Sustainable Practices Based on Social …
103
Table 5 Attendance of governance practices of ISO 26000 and global reporting initiative
ISO 26000
N* U* B* A* P*
Governance
Creates strategies, objectives, and goals that reflect your commitment
to social responsibility (SR)
✓ ✓ ✓ ✓ ✓
Demonstrates the leader’s commitment and responsibility for decisions ✓ ✓ ✓ ✓ ✓
Creates and maintains an environment and culture in which the
principles of social responsibility are practiced
✓ ✓ ✓ ✓ ✓
Creates economic and non-economic incentive systems for social
responsibility performance
✕ ✕ ✕ ✕ ✕
It provides a fair opportunity for under-represented groups to occupy
leadership positions
✓ ✓ ✓ ✓ ✓
Balances the needs of the organization and stakeholders considering
immediate needs, such as future generations
✓ ✓ ✓ ✓ ✓
Establishes two-way communication processes with stakeholders
✓ ✓ ✓ ✓ ✓
Encourages the effective participation of all levels of workers in social
responsibility activities
✓ ✓ ✕ ✕ ✓
Balances the level of authority, responsibility, and ability of
decision-makers across the organization
✓ ✓ ✕ ✕ ✓
Monitors the implementation of decisions to ensure that they are
followed by social responsibility. Ensures the accuracy of the results
✓ ✓ ✓ ✕ ✓
Periodically analysis the governance processes of the organization.
Adjusts processes according to the results and communicates changes
throughout the organization
✓ ✓ ✕ ✓ ✓
Recognizes the importance of a secure job. Avoids the use of
occasional or temporary work, except when it is short term or seasonal
✓ ✓ ✕ ✓ ✓
Protects personal data and employee privacy
✓ ✓ ✕ ✕ ✕
Ensures that outsourced organizations are legally recognized,
providing good working conditions
✓ ✕ ✓ ✕ ✕
It is not benefited by unfair, exploitative or abusive work practices. It
also uses its influence to encourage other organizations to adopt
responsible work practices
✓ ✓ ✓ ✓ ✓
Seeks to create jobs, development, and progress of the local population
when it is established corporate headquarters in other countries
✓ ✓ ✓ ✓ ✓
Provides decent working conditions concerning wages, working hours,
weekly rest, holidays, health, safety, maternity protection and the
ability to reconcile work with family responsibilities
✓ ✓ ✓ ✓ ✓
Offers equal pay for jobs of equal value
✓ ✓ ✓ ✓ ✓
Offers fair working hours, maternity and paternity leave, daycare and
other services that can help workers to achieve work-life balance
✓ ✓ ✓ ✓ ✓
Develops, implements and maintains a health and safety policy at work ✓ ✓ ✕ ✓ ✓
Communicates safety procedures and requires workers to comply with
safety standards
✓ ✓ ✓ ✓ ✓
(continued)
103
Table 5 Attendance of governance practices of ISO 26000 and global reporting initiative
ISO 26000
N* U* B* A* P*
Governance
Creates strategies, objectives, and goals that reflect your commitment
to social responsibility (SR)
✓ ✓ ✓ ✓ ✓
Demonstrates the leader’s commitment and responsibility for decisions ✓ ✓ ✓ ✓ ✓
Creates and maintains an environment and culture in which the
principles of social responsibility are practiced
✓ ✓ ✓ ✓ ✓
Creates economic and non-economic incentive systems for social
responsibility performance
✕ ✕ ✕ ✕ ✕
It provides a fair opportunity for under-represented groups to occupy
leadership positions
✓ ✓ ✓ ✓ ✓
Balances the needs of the organization and stakeholders considering
immediate needs, such as future generations
✓ ✓ ✓ ✓ ✓
Establishes two-way communication processes with stakeholders
✓ ✓ ✓ ✓ ✓
Encourages the effective participation of all levels of workers in social
responsibility activities
✓ ✓ ✕ ✕ ✓
Balances the level of authority, responsibility, and ability of
decision-makers across the organization
✓ ✓ ✕ ✕ ✓
Monitors the implementation of decisions to ensure that they are
followed by social responsibility. Ensures the accuracy of the results
✓ ✓ ✓ ✕ ✓
Periodically analysis the governance processes of the organization.
Adjusts processes according to the results and communicates changes
throughout the organization
✓ ✓ ✕ ✓ ✓
Recognizes the importance of a secure job. Avoids the use of
occasional or temporary work, except when it is short term or seasonal
✓ ✓ ✕ ✓ ✓
Protects personal data and employee privacy
✓ ✓ ✕ ✕ ✕
Ensures that outsourced organizations are legally recognized,
providing good working conditions
✓ ✕ ✓ ✕ ✕
It is not benefited by unfair, exploitative or abusive work practices. It
also uses its influence to encourage other organizations to adopt
responsible work practices
✓ ✓ ✓ ✓ ✓
Seeks to create jobs, development, and progress of the local population
when it is established corporate headquarters in other countries
✓ ✓ ✓ ✓ ✓
Provides decent working conditions concerning wages, working hours,
weekly rest, holidays, health, safety, maternity protection and the
ability to reconcile work with family responsibilities
✓ ✓ ✓ ✓ ✓
Offers equal pay for jobs of equal value
✓ ✓ ✓ ✓ ✓
Offers fair working hours, maternity and paternity leave, daycare and
other services that can help workers to achieve work-life balance
✓ ✓ ✓ ✓ ✓
Develops, implements and maintains a health and safety policy at work ✓ ✓ ✕ ✓ ✓
Communicates safety procedures and requires workers to comply with
safety standards
✓ ✓ ✓ ✓ ✓
(continued)