74
© ISO 2007 - all rights reserved
To be effective, communication about social responsibility must be credible with its stakeholders. Such 3076
communication should: 3077
Use a variety of communication tools and techniques, as appropriate;
3078
Be both regular and ad hoc on specific issues; 3079
Address short-term targets and long-term objectives;
3080
Discuss both achievements and problems; 3081
Be open [transparent], honest, ethical and accurate as well as responsive to the reasonable requests
3082 and needs of stakeholders without divulging protected information;
3083
Be consistent and comparable over time and be comparable with applicable, reasonably available 3084
performance benchmarks; 3085
Be feasible and practical for the organization; and
3086
Be timely, clear, succinct and complete for the purpose intended. 3087
7.6.2. Types of communication on social responsibility
3088
7.6.2.1 Periodic public reporting 3089
An organization should regularly and publicly communicate information about its performance and activities 3090
concerning social responsibility. Typically, stakeholders expect the following to be included in such reports: 3091
Information about issues relevant to social responsibility that may pose significant [material] impacts or
3092 substantially influence stakeholder assessments or decisions about the organization;
3093
Information about performance on issues as identified in Clause 6, especially those core issues 3094
designated as fundamental expectations of society and the organization’s stakeholders, unless such 3095
issues are not significant for [material to] an organization and its stakeholders; 3096
Information about guidance statements, strategies, objectives, targets, indicators, issues, practices,
3097 performance, stakeholder key concerns and important aspects relevant to the social responsibility of
3098 activities, goods and services;
3099
Information showing conformance with any external commitments to social responsibility and related 3100
reporting guidelines to which the organization subscribes; 3101
Information about how the organization addresses its significant [material] issues relevant to social
3102 responsibility;
3103
Achievements and shortfalls concerning social responsibility and plans to address shortfalls; 3104
Performance on the significant [material] core issues relevant to social responsibility, for example,
3105 regulatory compliance, key indicators, risks and opportunities, initiatives and other contextual
3106 information; and
3107
Mix of quantitative data with explanatory and contextual information that provides a fair and complete 3108
picture of performance. 3109
This information can be provided in a single report, incorporated into another report or spread across 3110
several documents. 3111
An internal andor external party should review the reported information and the processes used to collect 3112
and present it, to assure the accuracy, reliability, completeness and appropriateness of the report. At the 3113
© ISO 2007 - all rights reserved
75 very least, all information covered in the report should be subject to internal assurance by an organization’s
3114 own personnel, preferably those independent of the people who prepared the report. To further enhance
3115 the credibility of the social responsibility report, an organization should seek assurance by an independent
3116 third party or parties, such as external stakeholders.
3117
7.6.2.2 Additional communication about social responsibility 3118
