Sustainability Standards and Instruments

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This book serves as an introduction to sustainability standards and instruments and includes chapters on initiatives of governmental and intergovernmental bodies, sectoral CSR commitments, CSR-related reporting and management standards, and securities exchanges and regulators.It is becoming increasingly clear that firms can contribute to their own wealth and to overall societal wealth by considering the effect they have on the world at large when making decisions and take operational actions to execute their strategies. All of this has led to growing interest in "corporate social responsibility, " or "CSR, " which has been described as the way that firms integrate social, environmental, and economic concerns into their values, culture, decision making, strategy, and operations in a transparent and accountable manner and thereby establish better practices within the firm, create wealth, and improve society.The commitments and activities associated with any CSR initiative should begin with compliance with laws and regulations promulgated by the governmental entities have jurisdiction over the firm's activities, however, CSR extends well "beyond the law" to include important subjects as to which the law has not been able to keep. As a result, voluntary corporate responsibility standards developed from a variety of sources have emerged to fill the gap.This book serves as an introduction to sustainability standards and instruments and includes chapters on initiatives of governmental and intergovernmental bodies, sectoral CSR commitments, CSR-related reporting and management standards, and securities exchanges and regulators.