To learn more about corporate accountability standards and principles, please read at least Chapter 2 (pages 4 – 11) of the CSR Frame of Reference developed by the Dutch CSR Platform of NGOs, MVO Platform, of which SOMO is member.
The MVO Platform emphasizes that CSR should be embedded in national legislation and internationally agreed standards and principles on good governance and social responsibility.
This edition refers to a broad-based, and recently strengthened international framework of standards on CSR:
- The UN Guiding Principles for Business and Human Rights;
- The 2011 edition of the OECD Guidelines for Multinational Enterprises in which human rights, supply chain responsibility, due diligence and the right to a living wage are included explicitly;
- ISO 26000, Guidance on social responsibility for all types of organisations.
You can find the publication through the following link: http://mvoplatform.nl/publications-en/Publication_3738.