COMMUNITY & ENVIRONMENT - Implementation
3.2.1 Board accountability
Is there board oversight/board committee working with children’s rights issues in the community and environment?
- 10: Yes, there is board oversight/board committee working on sustainability, CSR, social issues or human rights, and children’s rights in the community & environment are mentioned as part of their responsibilities explicitly or implicitly
- 5: There is board oversight/board committee working on sustainability, CSR, social issues or human rights in the community and environment but children’s rights are not explicitly mentioned as part of their responsibilities
- 0: No, there is no board oversight/board committee working on sustainability, CSR, social issues or human rights
It is important for the board of directors, not only to put their seal of approval on policies, but also state which issues are important for the company to focus on, and for the board to follow-up on progress and/or compliance issues related to this.
What are we looking for?
A link between what the Board states as their responsibilities/reporting they receive that covers community/environmental issues, e.g. if a commitment to reducing CO2 emissions is found in Environmental Policy or there is a commitment/policy to reducing negative community impact, and the Board and/or Audit/Sustainability Committee receives reports on performance. (If the board only approves company policies, this is not enough. We are also looking for evidence of the board following-up on progress.) GRI standards ref: 102-18, 102-19, 102-20, 102-22