Corporate Social Responsibility (CSR) is the voluntary commitment made by organizations to incorporate social and environmental actions into their activities. These actions are not required by law and are related to everyone who is directly or indirectly impacted by them. Organizations are entities that are inextricably linked to the society in which they operate, affecting and being affected by the given conditions of the time and place in which they operate. They therefore need to acknowledge their share of responsibility for society and the environment and ensure sustainable development: “development that meets the needs of the present without compromising the ability of future generations to meet their needs.”
In this context, organizations have various tools at its disposal for developing and issuing sustainability reports or corporate social responsibility reports, such as the G.R.I., ISO 26000, ISO 20121, AA1000APS, ISO 37120, the GREEK SUSTAINABILITY CODE.
ISO 26000 provides guidance rather than requirements, so it cannot be certified. Instead it helps organizations to “translate” principles into effective actions and best practices relating to social responsibility. TÜV AUSTRIA undertakes the auditing of correct application of ISO 26000 at an organization and issues a verification of correct application.
The Global Reporting Initiative (GRI) provides guidelines that were developed to help organizations submit reports on their environmental, social and financial performance, TÜV AUSTRIA undertakes auditing of Corporate Social Responsibility reports in accordance with GRI-Standards and issues the relevant verifications and Assurance Statement
The Greek Sustainability Code is designed to be a practical tool for organizations’ transparency and voluntary commitment to Sustainable Development and Responsible Entrepreneurship that meets the requirements of the European Commission’s Directive on non-financial reporting. It essentially responds to the need to measure the economic, environmental and social impact of Organizations.
The Greek Sustainability Code is based on international standards and draws the know-how from the German Sustainability Code, bearing in mind the particularities of the Greek market, the size of Organizations and their level of maturity. The Greek Sustainability Code aims to create a common platform for Sustainable Development on a European level.
What is the certification procedure?
Who is it for?
Certification is addressed to all organizations, regardless of their size or the sector in which they operate.
What are the benefits of certification?
Companies’ whose application of the Corporate Social Responsibility guidelines has been verified have confirmation of an independent organization that:
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