© 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
Other disclosures relating to social responsibility may be warranted based on the needs of an organization 3119
and its stakeholders. This communication may be made on a regular or ad hoc basis, as appropriate. 3120
Examples include: 3121
Communication to the organization’s management and employees to raise general awareness about
3122 social responsibility and related activities;
3123
Communication with stakeholders concerning claims about the social responsibility of activities, goods 3124
and services. These claims should be verified through internal review and assurance. For enhanced 3125
credibility, these claims should be verified by external assurance; 3126
Communication to suppliers about procurement requirements related to social responsibility;
3127
Communication in crisis situations with implications for social responsibility; and 3128
Communication with stakeholders on specific issues or projects of social responsibility see Clauses
3129 7.3 and 7.6.5.
3130
7.6.3 Planning and selecting forms of communication and media 3131
A plan can enhance the effectiveness and reduce the costs of communication about social responsibility. 3132
The plan can identify the following: 3133
Information to be communicated;
3134
Target audience, that is an organizations stakeholders; 3135
Reasons and objectives for the communication, for example to inform, consult with, respond to or
3136 involve target stakeholders;
3137
Internal andor external parties who will communicate; 3138
Time and frequency;
3139
The information best suited to periodic versus that suited to ad hoc communication; 3140
Means of communicating;
3141
Approximate size and length of communication document and, if presented in hard copy, the quantity; 3142
Basic organization or structure of the communication, for example the major sections of a report about
3143 social responsibility; and
3144
Sequence and timing of communication if done in multiple segments. 3145
The following factors should be considered in developing the plan: 3146
The budget and other resources available, including access to the services of a professional to aid in
3147 developing andor implementing the plan;
3148
Alignment of the communication plan with the organization’s existing strategic andor operational plans; 3149
Time constraints;
3150
76
© ISO 2007 - all rights reserved
The cultural, social, educational, economic and political background of the target audience as well as
3151 their values, views and concerns;
3152
The expected level of participation by the target audience in the communication, that is, whether they 3153
will provide feedback, help decide solutions or convey the information to others; 3154
Ease of access to the information by the target audience; and
3155
Type and level of assurance to which the information may be subject. 3156
There are many communication tools and techniques to deliver the message directly through print and 3157
electronic media, for example reports, newsletters, magazines, posters, advertising, podcasts, blogs and 3158
websites. It is also possible to communicate through the media, for example using interviews, editorials and 3159
articles. 3160
3161
Box 24 Suggestions for minimizing communication costs 3162
Here are some suggestions to minimize the costs associated with communication that may be of particular 3163
use for small and medium-sized organizations: 3164
Incorporate information into existing communication channels, for example an internal newsletter,
3165 quarterly external mailing, or available electronic means;
3166
Set priorities for the information content and eliminate or postpone communication on lower priority 3167
items; 3168
The content is the most important aspect of communication, and costs related to making the
3169 presentation fancy can be kept to a minimum;
3170
Choose an appropriate frequency of reporting, for example issue reports every two years rather 3171
than annually but provide more frequent updates on specific initiatives on the Internet; 3172
Use a voluntary advisory group or other volunteers to conduct external assurance of an
3173 organization’s report, limit assurance activities to the most important data, andor invite existing
3174 auditors to undertake report assurance while they are already in the organization on other matters;
3175
Use performance and other data that has been reviewed and is readily available for example, 3176
environmental andor health and safety reports, diversity information reported to the government, 3177
charitable donations in the tax report, energy consumption [and associated greenhouse gas 3178
emissions] data from energy and fuel bills, water consumption from water bills and key priorities 3179
from an organization’s strategic plan; 3180
Use external guidance on communication about social responsibility specifically designed for
3181 SMOs;
3182
Narrow the geographical distribution of the information and expand it over time; and 3183
Use employees to plan for and prepare the communication or seek the help of an outside
3184 communication professional who is willing to provide social responsibility communication services
3185 for free. Contact a professional communication association to help.
3186
7.6.4 Stakeholder dialogue on communication about social responsibility