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Chapter 10 The Social Role of Organizations • 181
Some organizations operate on the basis that minding the social
dimension is part of the organization’s “license to operate.” In this way
of thinking, every organization, as it is part of society, bears
responsibility for that society as well. Corporate social responsibility
Table 10.2
Sustainability Reporting Framework
Category Aspect
Economic Direct economic impacts Customers
Suppliers
Employees
Providers of capital
Public sector
Environmental Environmental Materials
Energy
Water
Biodiversity
Emissions, effluents, and
waste suppliers
Products and services
Compliance
Transport
Overall
Social Labor practices and Employment
decent work Labor/management relations
Health and safety
Training and education
Diversity and opportunity
Human rights Strategy and management
Nondiscrimination
Freedom of association and
collective bargaining
Child labor
Forced and compulsory labor
Disciplinary practices
Security practices
Indigenous rights
Society Community
Bribery and corruption
Political contributions
Competition and pricing
Product responsibility Customer health and safety
Products and services
Advertising
Respect for privacy
Source: Global Reporting Initiative (2002), “Sustainability Reporting Guidelines,”www.globalreporting.org.