| Art. 4 — 7 principles |
Accountability (4.2), Transparency (4.3), Ethical behavior (4.4), Respect for stakeholder interests (4.5), Respect for the rule of law (4.6), Respect for international norms of behavior (4.7), Respect for human rights (4.8) |
CSR / ESG policy
Code of ethics
Stakeholder commitment
Rule of law statement
International norms statement
Human rights commitment
7 principles self-assessment grid
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| Art. 5 — Identification & engagement |
Impacts, interests and expectations (5.2.1), Identifying core subjects and issues (5.2.2), Sphere of influence (5.2.3), Identifying stakeholders (5.3.2), Engaging with stakeholders (5.3.3) |
Social responsibility identification procedure
Relevance matrix
Sphere of influence mapping
Stakeholder mapping
Engagement procedure
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| § 6.2 — Governance |
Decision-making structures and processes (6.2.3) integrating social responsibility principles throughout the organization |
CSR / ESG policy
ESG governance
ESG committee charter
Conflicts of interest
Whistleblower procedure
Steering KPIs
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| § 6.3 — Human rights |
Issue 1 Due diligence (6.3.3), Issue 2 Risk situations (6.3.4), Issue 3 Avoidance of complicity (6.3.5), Issue 4 Resolving grievances (6.3.6), Issue 5 Discrimination and vulnerable groups (6.3.7), Issue 6 Civil and political rights (6.3.8), Issue 7 Economic, social and cultural rights (6.3.9), Issue 8 Fundamental principles and rights at work (6.3.10) |
Due diligence (UNGP)
Risk mapping
Avoidance of complicity
Grievance remediation
Non-discrimination
Vulnerable groups
Civil & political rights
Economic & social rights
Rights at work (ILO)
Modern slavery statement (UK MSA, CA SB 657)
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| § 6.4 — Labor practices |
Issue 1 Employment (6.4.3), Issue 2 Conditions of work (6.4.4), Issue 3 Social dialogue (6.4.5), Issue 4 Health & safety at work (6.4.6, OSHA-aligned), Issue 5 Human capital development (6.4.7) |
Employment relationships
Conditions of work
Social dialogue
Health & safety
Human capital
DEI procedure (pay equity)
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| § 6.5 — The environment |
Issue 1 Pollution prevention (6.5.3, EPA / CWA / CAA aligned), Issue 2 Sustainable resource use (6.5.4), Issue 3 Climate change mitigation and adaptation (6.5.5, TCFD-aligned), Issue 4 Environment protection & biodiversity (6.5.6) |
Environmental policy
Pollution prevention
Sustainable resources
Climate change
Biodiversity
GHG inventory (Scopes 1/2/3, GHG Protocol)
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| § 6.6 — Fair operating practices |
Issue 1 Anti-corruption (6.6.3, FCPA / DOJ Compliance Program), Issue 2 Responsible political involvement (6.6.4, FEC compliance), Issue 3 Fair competition (6.6.5, antitrust), Issue 4 Promoting social responsibility in the value chain (6.6.6), Issue 5 Respect for property rights (6.6.7) |
Anti-corruption (FCPA)
Political involvement
Fair competition
CSR in value chain
Property rights
Responsible sourcing
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| § 6.7 — Consumer issues |
Issue 1 Fair marketing (6.7.3, FTC Act), Issue 2 Health and safety (6.7.4, CPSC), Issue 3 Sustainable consumption (6.7.5), Issue 4 Service, support, complaint resolution (6.7.6), Issue 5 Data protection and privacy (6.7.7, CCPA/CPRA + GDPR), Issue 6 Access to essential services (6.7.8), Issue 7 Education and awareness (6.7.9) |
Fair marketing
Consumer health
Sustainable consumption
Complaint resolution
Data protection (CCPA + GDPR)
Essential services
Consumer education
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| § 6.8 — Community involvement & development |
Issue 1 Community involvement (6.8.3), Issue 2 Education and culture (6.8.4), Issue 3 Employment creation and skills development (6.8.5), Issue 4 Technology development and access (6.8.6), Issue 5 Wealth and income creation (6.8.7), Issue 6 Health (6.8.8), Issue 7 Social investment (6.8.9) |
Community involvement
Education & culture
Jobs & skills
Technology & access
Wealth & income
Community health
Corporate philanthropy
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| Art. 7 — Integration |
Organization characteristics and SR (7.2), Understanding SR (7.3 — due diligence, relevance, sphere of influence, priorities), Integration practices (7.4 — awareness, orientation, integration), Communication (7.5), Enhancing credibility (7.6), Reviewing and improving (7.7), Voluntary initiatives (7.8) |
Prioritization matrix (double materiality)
Sphere of influence
Awareness plan
ESG orientation
Governance integration
ESG communication (anti-greenwashing)
Credibility & resolution (assurance-ready)
Review & monitoring
Voluntary initiatives (Annex A)
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| International frameworks |
Alignment with complementary frameworks cited by ISO 26000 (Annex A and bibliography) plus US and EU requirements: UN Global Compact (10 principles), UN SDGs (Agenda 2030), ILO (fundamental conventions), OECD (MNE guidelines), GRI Standards, SASB Standards (industry-specific), TCFD (4 pillars), IFRS S1/S2, SEC climate disclosure, B Corp, EU CSRD/ESRS |
UN Global Compact matrix
UN SDGs matrix
ILO matrix
OECD matrix
GRI matrix
SASB matrix
TCFD matrix
IFRS S1/S2 matrix
SEC climate disclosure matrix
B Corp Impact Assessment matrix
CSRD/ESRS matrix
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| Not included |
Elements that depend on each organization — and that must be filled in, calculated, or assessed internally by your team or by a specialized provider |
Quantified GHG inventory (Scopes 1/2/3)
Filled-in materiality matrix
Filled-in stakeholder mapping
CSRD/ESRS sustainability report content
SEC climate disclosure filing
EcoVadis / Sustainalytics / MSCI ESG score
B Corp certification
SBTi target validation
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