© ISO 2007 - all rights reserved
11 Accountability implies acceptance of appropriate scrutiny and of a duty to respond thereto.
615 [The account rendered should deal with objectives and progress, successes and failures and threats and
616 opportunities. It should be given on a regular basis, with supplementary reports if needed. Due care and
617 reserve should be exercised in regard to matters of commercial or other security.]
618
5.5 Principle of transparency 619
An organization should be willing to disclose its internal structures, policies, rules, safeguards, 620
responsibilities, decision processes and other information through communication channels that are 621
reasonably acceptable to its stakeholders. 622
Transparency should include prompt communication of information. 623
[Transparency may be public and complete or open only to those having a justifiable need and who are 624
prepared to exercise appropriate confidentiality or a combination of these. Transparency may be restricted 625
by considerations of personal, commercial, military or other protection and security.] 626
5.6 Principle of sustainable development
627 An organization should continually endeavour to “meet the needs of the present without compromising the
628 ability of future generations to meet their own needs” 60, p8.
629 Sustainable development may be viewed as having social including cultural, environmental and economic
630 dimensions, each with many facets. It should be thought of as an ongoing and gradual process, not a goal
631 attainable at a point in time. Sustainable development entails the fullest possible regard for the present and
632 future welfare of the planet and its inhabitants and for the stewardship of wealth and natural resources.
633 [Sustainable development calls for prudent assumptions and actions. It does not demand actions based on
634 unsubstantiated assumptions of future harm; nor taking actions having negative consequences outweighing
635 future benefits.]
636
5.7 Principle of ethical conduct
637 An organization should manage and conduct its affairs in an honourable and morally sound manner.
638 Truthfulness, honesty and faithfulness are universally recognized as intrinsic elements of ethical conduct.
639 Examples of unethical conduct are corruption, misappropriation, extortion, discrimination and nepotism.
640 [Moral codes vary among cultures.
641 The ethic of reciprocity is a fundamental moral principle reflected in all the great teachings of the world: in
642 essence it is, treat others as you would wish to be treated yourself.]
643
5.8 Principle of precautionary approach 644
An organization should exercise prudent foresight, preferring, where there is risk, to take actions that to 645
avoid harm or danger and secure beneficial, if more modest, outcomes. 646
The precautionary approach is of particular importance where there is a significant and demonstrable risk of 647
severe or irreversible harm to human health or property, or to the biosphere and its inhabitants resulting 648
from actions contemplated by the organization. 649
The precautionary approach should always be considered where outcomes of a prospective action are 650
scientifically or otherwise uncertain, therefore it may be appropriate to defer action pending fuller 651
knowledge or information or to limit the scale of initial action. 652
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© ISO 2007 - all rights reserved
[Risk assessment and peer review are important tools in the application of this principle. 653
As with sustainable development see Clause 5.6, the precautionary approach calls for prudent 654
assumptions and actions. Measures based on unsubstantiated assumptions of future harm, or with 655
immediate negative consequences outweighing future benefits, would not fall within the precautionary 656
approach.] 657
5.9 Principle of respect for fundamental human rights
658 An organization should accept its duty to implement practices and policies that reflect the aspirations set
659 out in the Universal Declaration of Human Rights [, and publications from various international bodies].
660 [Instances may arise where the national or regional law or regulations under which an organization
661 operates inhibit the implementation of practices and policies that reflect one or more provisions of the
662 Universal Declaration of Human Rights and other international instruments dealing with human rights.]
663
5.10 Principle of respect for diversity 664
