Comparative Analysis of the Sustainable Practices Based on Social …
105
Table 5 (continued)
ISO 26000
N* U* B* A* P*
Protect personal data using appropriate security systems
✓ ✕ ✕ ✕ ✕
Global reporting initiative
Discloses the number of employees hired (fixed and temporary, full
time and part-time) by gender and region
✓ ✓ ✓ ✕ ✕
Describes the company’s supply chain. Type of information: total
number of suppliers, location, monetary value, and sector
✓ ✓ ✕ ✕ ✕
Informs initiatives, principles and external letters that the company
endorses
✓ ✓ ✓ ✕ ✓
Releases a statement to the company’s highest position about the
relevance of sustainability to the company
✓ ✓ ✓ ✓ ✓
Describes the main impacts, risks, and opportunities to achieve
sustainability in the company
✓ ✓ ✓ ✓ ✓
Describes the values, standards, and behavioral norms
✓ ✓ ✓ ✓ ✓
Describes how to behave legally and ethically, and organizational
integrity
✓ ✓ ✕ ✓ ✕
Reports the governance structure, including the company’s strategic
governance committee and the committee that makes decisions on
environmental, social and economic criteria
✓ ✓ ✓ ✓ ✓
Stakeholders are consulted on environmental, social and economic
criteria
✕ ✕ ✕ ✕ ✕
Informs the nomination and selection process for the company’s
strategic team and its committees, as well as the selection criteria
✓ ✓ ✕ ✕ ✕
Informs how the company’s strategic team avoids and manages conflict
of interest
✓ ✓ ✕ ✕ ✓
Reports the role of the company’s strategic team in the development,
approval, and updating of the company’s values, mission, strategies,
and policies related to sustainability
✓ ✓ ✕ ✕ ✓
Reports actions taken to develop knowledge and awareness of the
sustainability of the company’s strategic team
✕ ✓ ✕ ✕ ✓
Informs the processes for evaluating the performance of the company’s
strategic team in economic, social and environmental governance
✓ ✓ ✕ ✕ ✕
Disseminates the role of the strategic team in identifying and managing
environmental, social and economic aspects. It also informs the risks
and opportunities, and if the stakeholders are consulted
✓ ✓ ✓ ✓ ✓
Informs the strategic team’s role in analyzing the effectiveness of risk
management for sustainability aspects
✓ ✓ ✓ ✕ ✓
Informs the committee that reviews and approves the sustainability
report and ensures that all indexes have been reported
✓ ✓ ✓ ✕ ✕
Reports the total annual compensation of the highest-paid employee in
the company, and the average annual total compensation of all
employees in each country where the company operates
✕ ✓ ✕ ✕ ✓
(continued)
105
Table 5 (continued)
ISO 26000
N* U* B* A* P*
Protect personal data using appropriate security systems
✓ ✕ ✕ ✕ ✕
Global reporting initiative
Discloses the number of employees hired (fixed and temporary, full
time and part-time) by gender and region
✓ ✓ ✓ ✕ ✕
Describes the company’s supply chain. Type of information: total
number of suppliers, location, monetary value, and sector
✓ ✓ ✕ ✕ ✕
Informs initiatives, principles and external letters that the company
endorses
✓ ✓ ✓ ✕ ✓
Releases a statement to the company’s highest position about the
relevance of sustainability to the company
✓ ✓ ✓ ✓ ✓
Describes the main impacts, risks, and opportunities to achieve
sustainability in the company
✓ ✓ ✓ ✓ ✓
Describes the values, standards, and behavioral norms
✓ ✓ ✓ ✓ ✓
Describes how to behave legally and ethically, and organizational
integrity
✓ ✓ ✕ ✓ ✕
Reports the governance structure, including the company’s strategic
governance committee and the committee that makes decisions on
environmental, social and economic criteria
✓ ✓ ✓ ✓ ✓
Stakeholders are consulted on environmental, social and economic
criteria
✕ ✕ ✕ ✕ ✕
Informs the nomination and selection process for the company’s
strategic team and its committees, as well as the selection criteria
✓ ✓ ✕ ✕ ✕
Informs how the company’s strategic team avoids and manages conflict
of interest
✓ ✓ ✕ ✕ ✓
Reports the role of the company’s strategic team in the development,
approval, and updating of the company’s values, mission, strategies,
and policies related to sustainability
✓ ✓ ✕ ✕ ✓
Reports actions taken to develop knowledge and awareness of the
sustainability of the company’s strategic team
✕ ✓ ✕ ✕ ✓
Informs the processes for evaluating the performance of the company’s
strategic team in economic, social and environmental governance
✓ ✓ ✕ ✕ ✕
Disseminates the role of the strategic team in identifying and managing
environmental, social and economic aspects. It also informs the risks
and opportunities, and if the stakeholders are consulted
✓ ✓ ✓ ✓ ✓
Informs the strategic team’s role in analyzing the effectiveness of risk
management for sustainability aspects
✓ ✓ ✓ ✕ ✓
Informs the committee that reviews and approves the sustainability
report and ensures that all indexes have been reported
✓ ✓ ✓ ✕ ✕
Reports the total annual compensation of the highest-paid employee in
the company, and the average annual total compensation of all
employees in each country where the company operates
✕ ✓ ✕ ✕ ✓
(continued)