Iso 26000: Guidance on Social Responsibility and National Guidelines for Responsible Business Conduct can be used to provide Assurance Certificate to CSR projects in India
Orgnisational governance, Human right, Labour,The environment,Fair operating practices Consumer Issues, Community Involvement and Engagement
Yes, The National Guidelines on Responsible Business Conduct, 2018 (NGRBC) is designed for reporting on impact and performance and can be used as a reference standard to Assure CSR projects.
Yes, ISO 26000 was developed using a multi-stakeholder approach involving experts from morethan 90 countries and 40 international or broadly-based regional organizations involved in different aspects of social responsibility.In March 2019, India adopted ISO 26000 as India’s CSR Standard.
No. Both guidances are not mandatory. However, Business Responsibility Reporting, as detailed in NGRBC 2018, is compulsory for the specific criterion of business.
As per ISO 26000 core subject of Community Involvement and Engagement, Social investments include philanthropy grants, volunteering, and donations.The recommendations of the Company’s Act 2013, section 135 come under the purview of Social investments. Types of social investments may include projects related to education, training, culture, health care, income generation, infrastructure development, improving access to information or any other activity likely to promote economic or social development
NGRBC Principle 8: Business should promote inclusive growth, and equitable development ……them to innovate and contribute to the overall development of the country with a specific focus on disadvantaged, vulnerable and marginalized communities, as articulated in Section 135 of the Companies Act
Any organization of any size, operating in any sector can opt for Assurance - this includes, for-profit, not-for-profit, small, medium and large for-profit, not for profit, and social enterprises.
While compliance with the law is a minimum requirement, both the standards recognise that organisations are at different stages of maturity and hence will have to prioritiseissues to address. The standards work on the concept of PCSDA and continuous improvement based on the scope defined by the client.
Yes, Assurance certificate and report can be provided to all CSR initiatives implemented by the business directly or through implementing agencies ( NGOs)
Yes. Both standards are aligned to international sustainability and other reporting standards like SDGs, GRI Global reporting, International Labour Organisation (ILO), OECD Guidelines, UN Working Groups on Business and Human Rights
The scope of Assurance of the CSR project is defined by the client and is based on the objectives of the social responsibility project implemented.
NO. Both ISO 26000 and NGRBCare not certifiable standards.