ISO 26000:2010 provides guidance rather than certification, and is designed to define social responsibility, frame best practice and translate some simple principles into effective actions. It should be equally applicable to any organisation, regardless of its size, location or nature of business and is ideal for SMEs.
The 17 United Nations Sustainable Development Goals support the The 2030 Agenda for Sustainable Development, adopted by all United Nations Member States in 2015, and provide a shared blueprint for peace and prosperity for people and the planet, now and into the future. Created as a call for action by nations, they have also been adopted by a number of companies as the basis for their CSR policies.
The Global Reporting Initiative helps businesses and governments understand and communicate their impact on a range of sustainability issues. Their reporting standards are developed by an independent multi-stakeholder body and can be used to define the criteria that should form part of a CSR strategy.
The Sustainability Accounting Standards Board’s mission is to help businesses identify, manage and report on the sustainability topics that matter most to their investors. Their standards differ by industry, enabling investors and companies to make meaningful comparisons.
More of a school of thought than a framework as such, The Circular Economy is an alternative to a traditional linear economy (make, use, dispose) in which we keep resources in use for as long as possible, extract the maximum value from them whilst in use, then recover and regenerate products and materials at the end of each service life (definition: WRAP). The leading proponent of the Circular Economy is the Ellen MacArthur Foundation which has a wealth of material on its website.