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Sobre o Instituto Ethos

About Ethos Institute


www.ethos.org.br
O Instituto Ethos de Empresas e Responsabilidade Social uma organizao no-governamental criada com a misso
de mobilizar, sensibilizar e ajudar as empresas a gerir seus negcios de forma socialmente responsvel, tornando-as
parceiras na construo de uma sociedade sustentvel e justa. Suas mais de 1.100 empresas associadas, de diferen-
tes setores e portes, tm como caracterstica principal o interesse em estabelecer padres ticos de relacionamento
com funcionrios, clientes, fornecedores, comunidade, acionistas, poder pblico e com o meio ambiente.
Idealizado por empresrios e executivos oriundos do setor privado, o Instituto Ethos um plo de organizao de co-
nhecimento, troca de experincias e desenvolvimento de ferramentas que auxiliam as empresas a analisar suas prticas
de gesto e aprofundar seus compromissos com a responsabilidade social e o desenvolvimento sustentvel. hoje uma
referncia internacional no assunto e desenvolve projetos em parceria com diversas entidades no mundo todo.
Ethos Institute of Business and Social Responsibility is a non-governmental organization created with the mission of mobilizing,
encouraging and helping companies manage their businesses in a socially responsible way, making them partners in the building
of a sustainable and fair society. Its more than 1.100 member-companies from different sectors and sizes have, as their chief
characteristic, an interest in establishing ethical standards of relationship with personnel, clients, suppliers, shareholders, the
government, the community and the environment.
Conceived by entrepreneurs and executives from the private sector, Ethos Institute is a nucleus for organization of knowledge,
exchange of experiences and development of tools to help companies analyze their management practices and deepen their
commitment to social responsibility and sustainable development. Ethos Institute is nowadays an international reference on this
subject, and develops projects in partnership with several organizations all over the world.
Sobre o UniEthos
About UniEthos
www.uniethos.org.br
O UniEthos Educao para a Responsabilidade Social e o Desenvolvimento Sustentvel, criado pelo Instituto Ethos
de Empresas e Responsabilidade Social, uma instituio sem ns lucrativos voltada para a pesquisa, produo de
conhecimento, instrumentalizao e capacitao para o meio empresarial e acadmico nos temas da responsabili-
dade social empresarial (RSE) e do desenvolvimento sustentvel (DS).
O UniEthos tem como objetivo oferecer solues educacionais para o meio empresarial nos temas da RSE e do DS,
vinculadas gesto estratgica e operacional das empresas, alm de atuar com a comunidade acadmica, que de-
sempenha papel fundamental na capacitao e formao dos gestores e futuros gestores de empresas.
O trabalho do UniEthos abrange desde pesquisas metodolgicas e solues educacionais customizadas at a elabo-
rao de contedos destinados a empresrios, gestores e futuros gestores de negcios comprometidos com a RSE,
bem como a professores universitrios, estudantes, consultores, gestores pblicos e dirigentes de organizaes da
sociedade interessados na gesto para a sustentabilidade.
UniEthos Education for Social Responsibility and Sustainable Development was created by Ethos Institute of Business and Social
Responsibility as a nonprot institution dedicated to research, production of knowledge, implementation and qualication for the
entrepreneurial and academic milieus on the themes of corporate social responsibility (CSR) and sustainable development (SD).
UniEthos aims at offering the companies educational solutions on CSR and SD, related to strategic and operational business
management, besides collaborating with the academic community in its fundamental role in qualication and training of business
managers and future business managers.
UniEthos work covers a variety of aspects, ranging from methodological research and customized educational solutions to
elaboration of contents to entrepreneurs, business managers and future business managers committed to CSR, as well as college
professors, students, consultants, public managers and leaders of organizations interested in management for sustainability.
GRUPO DE TRABALHO ETHOS PARA A ISO 26000
GT ETHOS ISO 26000
Contato/Contact:
gtethosiso@ethos.org.br
www.ethos.org.br/gtethosiso26000
Realizao
Published by
Coordenao
Coordination
Contribuio do GT Ethos
para a ISO 26000
GT Ethos Contribution
to ISO 26000
Edition
Edio
2008
Maio/May
2008
Apresentao
3
Foreword
Mapa da Jornada da ISO 26000
5
The ISO 26000 Journey Some Milestones
Um Grande Mutiro Internacional
8
Building a Guidance Standard
O GT Ethos ISO 26000
12
The GT Ethos ISO 26000
Um Texto em Construo: Contedo e Anlise
15
A Text in Progress: Contents and Analysis
Um Olhar sobre a Norma: Aspectos Centrais da RS e a ISO 26000
30
A View on the Guidance Standard: Central Aspects of SR and ISO 26000
ndice
Contents
Contribuio do GT Ethos para a ISO 26000 Edio 2008 uma publicao
do Instituto Ethos e do UniEthos, distribuda gratuitamente aos seus associados.
GT Ethos Contribution to ISO 26000 2008 Edition is a publication by Ethos Institute
and UniEthos, distributed to Ethos Institute members free of charge.
Realizao/Published by
Instituto Ethos de Empresas e Responsabilidade Social e UniEthos Educao
para a Responsabilidade Social e o Desenvolvimento Sustentvel
Ethos Institute of Business and Social Responsibility and UniEthos Education for
Social Responsibility and Sustainable Development
Rua Dr. Fernandes Coelho, 85, 10 andar
CEP: 05423-040, So Paulo, SP
Tel.: (55 11) 3897-2400
Fax: (55 11) 3897-2424
Websites: www.ethos.org.br e/and www.uniethos.org.br
Patrocnio/Sponsored by
Accor, Arcelor Mittal Brasil, Banco ABN AMRO Real, BASF, Carbono Qumica, Cemig, Elektro,
Eurofarma, Kraft Foods Brasil, Petrobras, Rede Empresas de Energia Eltrica, Suzano Papel e
Celulose, Unimed, Whirlpool S.A. e/and Y Takaoka
Coordenao e Edio/Coordination and Editing
Gustavo Ferroni (UniEthos)
Colaboradores do Instituto Ethos/Ethos Institute Collaborators
Benjamim Golalves e/and Joo Gilberto A. F. Santos
Colaboradores Convidados/Guest Collaborators
Mario Sergio Cortella, Paulo Durval Branco e/and Sonia Loureiro
Redao/Written by
Renato Modernell (www.renatomodernell.com.br)
Edio e Reviso
Mrcia Melo
Traduo/Translation
Alberto Bezerril, Andr Alonso e/and Martha Villac
Projeto e Produo Grca/Graphics and Art Editing
Waldemar Zaidler, William Haruo (Planeta Terra Design)
Tiragem: 7500 exemplares
1st run: 7500 copies
So Paulo, maio de 2008
So Paulo, May 2008
permitida a reproduo do contedo desta publicao desde que citada a fonte
e com autorizao prvia do Instituto Ethos.
The reproduction of the contents is permitted provided the source is mentioned and
with the prior permission in writing of Ethos Institute.
Esclarecimentos importantes sobre as atividades do Instituto Ethos:
1. O trabalho de orientao s empresas voluntrio, sem nenhuma cobrana ou remunerao.
2. No fazemos consultoria e no credenciamos nem autorizamos prossionais a oferecer qualquer tipo de servio em nosso nome.
3. No somos entidade certicadora de responsabilidade social nem fornecemos selo com essa funo.
4. No permitimos que nenhuma entidade ou empresa (associada ou no) utilize a logomarca do Instituto Ethos sem nosso consentimento prvio e expressa autorizao por escrito.
Para esclarecer dvidas ou nos consultar sobre as atividades do Instituto Ethos, contate-nos, por favor, pelo servio Fale Conosco, do site www.ethos.org.br.
Important clarications on the activities of Ethos Institute:
1. The orientation given to the companies is a voluntary work free of charge.
2. We do not render consultancy services, nor do we authorize any professional to offer any kind of service on our behalf.
3. We are not a social responsibility certifying entity, nor do we give a seal for that purpose.
4. We do not permit that any entity or company (members or not) use Ethos Institute logo without our prior and express written authorization.
If you have any doubt or wish to consult us on the supporting activities of Ethos Institute, please contact us through the link Fale Conosco (Talk to Us), in the website www.ethos.org.br.
3
E
thos Institute has been working for ten years in favor of socially responsible management and for the
building of a just and sustainable society. At the center of these challenges lie the great issues of our
time such as environmental crises, social inequality and economic development. Our society demands
change. The transformation of the management model of organizations is one of the most relevant aspects
in this. The elaboration of an international guidance standard on social responsibility (SR) is a landmark in
the search for socially responsible management and in the changing social role of corporations.
Ever since the beginning of the standards elaboration process, Ethos Institute strives in favor of a
guidance document inductive of transformation. Our involvement with the standardization of SR precedes
the elaboration of ISO 26000. Already in 2002, we were taking part in the ABNT committee which, besides
closely accompanying discussions by ISO in this eld, was developing the Brazilian SR standard, ABNT BR
16001, published in December, 2004.
Participation in the construction of ISO 26000 is a challenging task. First, by virtue of its multistakeholder
process, assuming as it does the involvement of several interested parties governments, corporations,
workers, non-governmental organizations, consumers as well as researchers and other contributors. But
also because of some basic characteristics, which make this guidance standard markedly different from any
Apresentao
Foreword
O
Instituto Ethos vem trabalhando h dez anos em prol da gesto socialmente responsvel e da cons-
truo de uma sociedade justa e sustentvel. No centro desse desao esto as principais questes da nossa
poca, como as crises ambientais, a desigualdade social e o desenvolvimento econmico.
A sociedade cobra mudanas. A transformao do modelo de gesto das organizaes um dos pontos
de maior relevncia. A construo de uma norma internacional de responsabilidade social (RS) representa
um marco na busca pela gesto socialmente responsvel e na mudana da funo social das empresas.
Desde o incio do processo de criao da ISO 26000, o Instituto Ethos empenha-se para que a fer-
ramenta tenha um carter transformador. Nosso envolvimento com a normalizao da RS anterior
construo da norma. J em 2002 tomvamos parte na comisso da ABNT que, alm de acompanhar as
discusses da ISO nesse campo, desenvolvia a norma brasileira de RS, a ABNT NBR 16001, publicada em
dezembro de 2004.
A participao na construo da ISO 26000 uma tarefa desaadora. Primeiro, por se tratar de um pro-
cesso multistakeholder, que pressupe o envolvimento de diversas partes interessadas governos, empresas,
trabalhadores, organizaes no-governamentais, consumidores, alm de pesquisadores, entre outros. Em
segundo lugar, por possuir caractersticas bsicas que a diferenciam de qualquer outra ferramenta conheci-
da, inclusive as da prpria ISO. A futura norma no ser certicvel nem ter carter de sistema de gesto
e poder ser aplicada a todos os tipos de organizao. Por essas razes, esperamos que tenha legitimidade,
profundidade e abrangncia sucientes para consolidar as diversas iniciativas j existentes na rea.
4
other known tool, even from other standards issued by ISO. The future standard will not be certiable, nor
will it have the character of a management system, and it will be applicable to all kinds of organization. For
these reasons, we expect that it will have enough legitimacy, depth and comprehensiveness to consolidate
all the diverse initiatives already existent in this eld.
Given the importance of this effort, already in 2005 we created the ISO 26000 Ethos Working Group
(GT Ethos ISO 26000). This initiative aimed at providing the participating organizations with a capacity
building forum in themes emerging from the standards development process, contributing to stances taken
by Ethos Institute and UniEthos in the international forum and allowing participating organizations to be
pioneers in the standards future implementation. As of this moment, the GT Ethos 26000 congregates more
than 70 organizations and one of its most important results is this annual report, already on its third issue.
Herein are presented the main milestones in the development of the standard, an analysis of its contents
and of the work conducted by the GT Ethos ISO 26000. Novel to this issue are analyses on how some of
the central aspects of SR (ethical behavior, value chains and stakeholder engagement) are addressed in the
latest version of the standard.
We hope that this report may contribute to the development, dissemination and understanding of ISO
26000. We believe this to be permanent, ongoing work, gaining in importance as it progresses.
Dada a importncia deste trabalho, j em 2005 criamos o Grupo de Trabalho Ethos para a ISO 26000
(GT Ethos ISO 26000). Essa iniciativa tinha como objetivos capacitar as organizaes participantes nas
temticas emergentes do processo de construo da norma, contribuir para os posicionamentos adotados
pelo Instituto Ethos e pelo UniEthos no frum internacional e possibilitar o pioneirismo das organizaes
participantes na implementao da ISO 26000. Atualmente, o GT Ethos ISO 26000 envolve mais de 70
organizaes e um de seus principais resultados esta publicao, j em terceira edio.
Aqui so apresentados os principais marcos na construo da norma, uma anlise de seu contedo e o
trabalho desenvolvido no mbito do projeto GT Ethos ISO 26000. A inovao desta edio ca por conta
da anlise de como alguns dos aspectos centrais da RS (comportamento tico, cadeia de valor e engaja-
mento de stakeholders) so abordados na mais recente verso da norma.
Esperamos que esta publicao possa contribuir na construo, na divulgao e na compreenso da
ISO 26000. Acreditamos que este um trabalho permanente e, medida que a norma avana, mais im-
portante ele se torna.
Mapa da Jornada da ISO 26000
The ISO 26000 Journey Some Milestones
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A RESPOSTA POSITIVA
O Copolco d sinal verde pro-
posta de instituio de normas
internacionais de RS e reco-
menda a instituio de um gru-
po consultivo estratgico para
aprofundar a questo.
THUMBS UP
Copolco gives the SR international
standards the thumbs up and
suggests the creation of a strategic
advisory group to investigate the
issue further.
VISO PANORMICA
Relatrio do SAG apresenta um
painel mundial das iniciativas no
campo da RS e aponta questes a
serem abordadas pela ISO 26000.
OVERVIEW
The SAG report presents an overview
of SR initiatives worldwide and a list of
issues to be addressed by ISO 26000.
ESTOCOLMO: 66 PASES
A conferncia organizada pelo SIS (Swedish
Standards Institute) determina que a ISO
26000 deve conter apenas diretrizes e dis-
pensar certicao. Cerca de 350 pessoas,
de 66 pases, esto presentes em Estocol-
mo. O Instituto Ethos integra a delegao
brasileira.
STOCKHOLM: 66 COUNTRIES
The conference organized by the Swedish Standards
Institute (SIS) resolves that ISO 26000 shall provide
guidelines and dispense with certication. Around
350 people, from 66 countries, are present in
Stockholm. Ethos Institute is part of the Brazilian
Delegation.
LDERES: BRASIL E SUCIA
O Brasil, com a ABNT (Associao Brasileira de
Normas Tcnicas), e a Sucia, com o SIS, lide-
ram o recm-criado Grupo de Trabalho de Res-
ponsabilidade Social, incumbido de elaborar
a norma. Buscam-se pontos de convergncia
entre as posies dos diferentes pases.
BRAZIL AND SWEDEN LEAD
Brazil, with the ABNT (Brazilian Association of
Technical Standards) and Sweden, with SIS, lead
the recently created Social Responsibility Working
Group, aimed at developing the standard. Points
of convergence are sought among the different
countries.
PRIMEIRO PASSO
O Conselho da ISO (International
Organization for Standardization)
pede ao Copolco (Comit de Po-
ltica do Consumidor) um estudo
sobre a viabilidade de criao de
normas internacionais de res-
ponsabilidade social (RS).
FIRST STEP
ISO Council asks the Committee on
Consumer Policy (Copolco) for a
feasibility study on the creation of
international standards in the Social
Responsibility (SR) eld.
FORMA-SE O SAG
Brasil, Estados Unidos e Mxico integram
o grupo inicial de oito membros do recm-
criado SAG (Strategic Advisory Group), en-
carregado de estudar em detalhes a viabili-
dade da ISO 26000, assim como denir sua
natureza e seu escopo.
SAG IS SET UP
Brazil, the United States and Mexico are part of
the initial eight-member group of the recently
created Strategic Advisory Group (SAG), aimed
at producing in-depth studies on the feasibility
of ISO 26000, as well as delineating its nature
and scope.
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Continued >>>
2005
2006 2007
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Mapa da Jornada da ISO 26000
The ISO 26000 Journey Some Milestones
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PARCERIA IMPORTANTE
A ISO e a OIT assinam o MoU
(Memorandum of Understan-
ding), selando seu propsito
de cooperao.
IMPORTANT PARTNERSHIP
ISO and ILO sign the Memoran-
dum of Understanding (MoU),
ofcially recording the intention
of mutual collaboration.

REUNIO NO BRASIL
Em Salvador, o Grupo de Traba-
lho cria o Chairmans Advisory
Group (CAG), grupo consultivo
de apoio liderana do pro-
cesso, e seis grupos-tarefa, dos
quais trs estratgicos e os de-
mais encarregados de questes
de contedo.
MEETING IN BRAZIL
In Salvador, the Working Group
forms the Chairmans Advisory
Group (CAG), a special group offering
support to the process leadership,
and six task groups, three of them
devoted to strategic issues, and the
other three turned to content.
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EM BANGCOC, UM ESBOO
A segunda reunio do Grupo de Tra-
balho, na Tailndia, dene a estrutura
de captulos da ISO 26000 e institui
grupos-tarefa permanentes para redi-
gir a primeira minuta.
IN BANGKOK, THE OUTLINE
The second Working Group meeting, in
Thailand, denes the design specication
of ISO 26000 and establish permanent task
groups to prepare the rst draft.
APROVAO MACIA
Entre 37 pases votantes, 32 aprovam a proposta para
o desenvolvimento da nova norma. Instituda, a NWIP
(New Work Item Proposal) rearma a necessidade da
participao de pases em desenvolvimento, bem como
de consumidores, trabalhadores e outros grupos de in-
teresse, alm de reconhecer instrumentos criados pela
ONU (Organizao das Naes Unidas) e pela OIT (Orga-
nizao Internacional do Trabalho).
FULL APPROVAL
Out of 37 voting countries, 32 approved the proposal for the
development of the new guidance standard. Once approved,
the New Work Item Proposal (NWIP) reafrms the necessity of
including developing countries, as well as consumers, workers
and other stakeholders, besides recognizing instruments
created by the United Nations (UN) and by the International
Labour Organization (ILO).
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TERCEIRO ENCONTRO
Em Lisboa, elabora-se uma lista de tpicos
a serem abordados, com base nos comen-
trios sobre a WD 1, e redige-se um esbo-
o dos primeiros captulos. Para integrar
a ao dos grupos-tarefa de contedo,
criada a LTF (Liaison Task Force).
THIRD MEETING
In Lisbon, a list of topics to be addressed is
established based on the comments made on
the WD 1, and some clauses of the guidance
standard are drafted. A Liaison Task Force (LTF)
is set up to integrate the action of the contents
task groups.
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WORKING DRAFT 1
(WD 1)
A primeira minuta
da norma entra em
circulao e recebe
2.040 comentrios.
WORKING DRAFT 1
(WD 1)
The rst preliminary
draft of the standard
is released and elicits
2,040 comments.
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WORKING DRAFT 2 (WD 2)
A segunda minuta da norma
entra em circulao e recebe
5.176 comentrios.
WORKING DRAFT 2 (WD 2)
The standards second preliminary
draft is released and elicits 5.176
comments.
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2007
WORKING DRAFT 3 (WD 3)
A terceira minuta entra em
circulao e recebe 7.225 co-
mentrios, que servem de base
para a reviso do documento,
tendo em vista o encontro em
Viena.
WORKING DRAFT 3 (WD 3)
The standards third preliminary
draft is released and elicits 7,225
comments, which are used as a
basis for reviewing the document
to be presented at the Vienna
meeting.
WORKING DRAFT 4 (WD 4)
Foi divulgada a quarta minu-
ta da norma, em duas verses
sucessivas, para receber os co-
mentrios dos experts.
WORKING DRAFT 4 (WD 4)
The standards fourth preliminary
draft is released in two successive
versions, and are posted for
comments by experts.
NOVO ACORDO
A ISO assina um termo
de entendimento (MoU)
com o Pacto Global, da
ONU.
NEW AGREEMENT
ISO signs a Memorandum of
Understanding (MoU) with
the UN Global Compact.
QUARTO ENCONTRO
Em Sidney, prope-se um novo texto
para o captulo de escopo da norma,
assim como uma nova denio e uma
lista de princpios para a RS. Alm disso,
aprova-se uma poltica para a partici-
pao da mdia no Grupo de Trabalho.
FOURTH MEETING
In Sidney, a new text is proposed for the
clause on the standards scope, as well as a
new SR denition and a list of SR principles.
In addition, a policy for media participation
in the Working Group is approved.
SEXTO ENCONTRO
Prev-se uma nova reunio do Grupo de
Trabalho de Responsabilidade Social da
ISO, em Santiago, no Chile, para discus-
so do WD 4.
SIXTH MEETING
A new meeting of ISOs Social Responsibility
Working Group is expected to be held in
Santiago, Chile, to discuss the WD 4.
2008 2010
CONCLUSO DA NORMA
O lanamento da norma, confor-
me deciso acordada no encontro
de Viena, foi adiado de novembro
de 2009 para o ano de 2010, de
modo a garantir tempo hbil para
a elaborao da quarta minuta.
COMPLETION OF THE STANDARD
According to a decision made at
the Vienna Meeting, the standards
launch was postponed from
November 2009 to the year 2010, so
as to ensure enough time to make the
fourth WD draft.
QUINTO ENCONTRO
Em Viena, o consenso em torno de
questes-chave (como as denies
de stakeholder e de cadeia de valor)
representa um grande avano na
elaborao da ISO 26000. Cria-se a
IDTF (Integrated Draft Task Force),
encarregada de redigir uma nova
minuta da norma, a quarta.
FIFTH MEETING
In Vienna, the consensus about key
issues (such as denitions of stakeholder
and value chain) is an important step
forward in the development of the ISO
26000. The Integrated Draft Task Force
(IDTF) is created to prepare the fourth
preliminary draft.
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SETEMBRO
SEPTEMBER
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m dos pontos relevantes na elaborao da ISO 26000
a participao multistakeholder, ou seja, a integra-
o de diversas partes interessadas ao processo. Com
base nesse princpio, seis segmentos sociais esto representados
nos trabalhos: Consumidores, Empresas, Governo, Organizaes
No-Governamentais (ONGs), Trabalhadores e um ltimo, que
engloba Servio, Suporte, Pesquisa e Outros.
Atualmente, 78 pases esto envolvidos na constituio da
norma, representados por 392 experts (especialistas com direito
a opinar) e 132 observadores (que acompanham as discusses).
H duas formas de participao. Uma delas por meio dos cha-
mados comits-espelho nacionais; a outra, pelas organizaes
denominadas D-liaison, grupo que j rene 37 entidades repre-
sentativas no plano internacional e regional.
Os membros de um mesmo comit-espelho interagem le-
vando em conta os interesses de cada pas e de sua categoria
de stakeholder. Os representantes das organizaes D-liaison,
por sua vez, alinham-se com base em suas agendas institucio-
nais. Antes de cada reunio internacional, porm, realizado
um workshop no qual os participantes provenientes dos pases
em desenvolvimento procuram discutir sobre os temas que lhes
interessam.
Com base nos contatos e no alinhamento de posies que
ocorrem durante as reunies internacionais, o processo de ela-
borao da ISO 26000 congura um autntico mutiro interna-
cional. Nele se anam as vises nacionais (ou institucionais) e
as vises de cada grupo de stakeholder.
Apesar do contnuo aumento do nmero de pases partici-
pantes, h desaos a enfrentar para obter uma presena ampla
e efetiva da comunidade internacional. Entre esses obstculos
destacam-se a barreira de idiomas, que se procura transpor com
a criao de foras-tarefa de traduo; o desnvel de experin-
O
ne of the key points in the ISO 26000 development is the multi-
stakeholder participation. Based on this principle, six social seg-
ments are represented in the process: Consumers, Industry, Govern-
ment, Non-Governmental Organizations (NGOs), Labor, and a sixth segment
comprising activities such as Service, Support, Research and Others.
Currently, 78 countries are involved in the development of the
standard, represented by 392 experts, who are entitled to make comments,
and 132 observers, who just follow the discussions. There are two different
forms of participation. One of them is through national mirror committees;
the other is by the so-called D-liaison organizations, a group bringing
together 37 relevant international and regional entities.
Members of the same mirror committee interact with each other,
taking into account national interests and their stakeholder category.
Representatives of D-liaison organizations, in turn, align themselves
based on their institutional agendas. However, before each international
meeting, a workshop is held in which participants from developing
countries seek to discuss the themes of their interest.
Based on the alignment of positions that occur during the inter-
national meetings, the ISO 26000 development process can be dened as
a true international joint effort, where national (or institutional) visions
and the visions of each stakeholder group are harmonized.
Despite the continuous increase in the number of member countries,
there are challenges to be faced in order to reach a comprehensive and
effective engagement of the international community. These constraints
include the language barrier, which the creation of translation task-
forces has been trying to overcome; different levels of experience in
addressing social responsibility issues; and the cost of international
trips, which average two a year.
Um Grande Mutiro Internacional
A Large International Joint Effort
8
9
cias no trato dos assuntos referentes responsabilidade social; e
o custo das viagens internacionais, em mdia duas por ano.
Como se busca o consenso
H duas fases iniciais no processo de desenvolvimento de
normas organizado pela ISO. A primeira a de WD (Working
Draft), na qual se busca um consenso amplo entre todos os ex-
perts. A segunda a de CD (Committee Draft), em que o objetivo
encontrar um denominador comum entre os experts de cada
delegao nacional.
Esse procedimento evita que, na primeira fase, alguma opi-
nio se perca por falta de fora dentro do grupo, j que os ex-
perts se organizam com base em seus grupos de stakeholders. J
na segunda fase, a necessidade de alcanar o consenso nacional
assegura que o objetivo geral do grupo prevalea sobre even-
tuais acirramentos de posies, que, de outro modo, poderiam
comprometer o avano dos trabalhos.
As fases posteriores so dedicadas homologao do tra-
balho desenvolvido, tarefa que cabe aos membros da ISO, os
organismos de normalizao nacionais. Da para a frente, con-
forme o processo avana em suas diferentes fases, o documento
se torna cada vez mais estvel, sofrendo poucas mudanas e se
consolidando em sua forma nal.
How consensus is sought
There are two initial phases in the standard development process
organized by ISO. The rst one is the Working Draft (WD) phase, in which
a broad consensus is sought among all experts. The second one is the
Committee Draft (CD) phase, whose goal is to reach a common ground
among the experts of each national delegation.
This procedure prevents missing a suggestion in the rst phase due
to lack of power within the group, once experts are organized based on
their stakeholder groups. In the second phase, the need for reaching a
national consensus ensures that the overall goal of the group will prevail
over potential radical positions which could otherwise compromise the
success of the project.
The following phases are designed to ratify the work done, a task for
ISO members, the national standardization bodies. From that moment on,
as the process advances in its different phases, the document becomes
more and more stable, subject to only minor changes, thus consolidating
its nal version.
D
e
s
e
n
v
o
l
v
i
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o
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e
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e
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o
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e
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t
H
o
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o
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o
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a

o
A
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o
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a
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WD
Consenso
Consensus
CD
Consenso e voto
Consensus and vote
DIS
Voto
Vote
FDIS
Voto
Vote
Publicao
Publication
Estabilidade do documento
The stability of the document
Etapas de Construo da Norma
Stages in the Development of the Standard
10
Nova forma de trabalho
Desde seu incio, em 2005, o Grupo de Trabalho de Res-
ponsabilidade Social da ISO escolheu como mtodo ideal para
a construo da norma a diviso em grupos. Foram criados seis
grupos-tarefa (TGs Task Groups), dos quais trs dedicados a
questes estratgicas, como a comunicao e a criao de re-
gras, e os outros trs incumbidos de desenvolver o contedo.
Ao longo de trs anos, essa forma de trabalho funcionou
bem e gerou resultados positivos. Mas no sem confrontar srios
obstculos. O principal deles foi a falta de coeso do texto. Isso
ocorreu porque cada um dos trs TGs de contedo era respon-
svel por um nmero de captulos da norma. Alm da diviso
principal, havia ainda subgrupos de redao dentro de cada um
New way of working
From the beginning, in 2005, ISOs Social Responsibility Working
Group chose the division in groups as its ideal method to build the
standard. Six Task Groups (TGs) have been created, three of which
dedicated to strategic issues, such as communication and ruling, and
the remaining three in charge of developing the content.
Along three years, this way of working was successful and produced
positive results. Nevertheless, it encountered serious obstacles. The main
obstacle was the lack of text cohesion. This occurred because each of
the three content TGs was responsible for a number of clauses of the
standard. Besides the main division, there were also drating teams within
Pases participantes
da elaborao
da ISO 26000
Countries taking part
on the ISO 26000
development process
frica do Sul/South
Africa
Alemanha/Germany
Argentina/Argentina
Armnia/Armenia
Austrlia/Australia
ustria/Austria
Azerbaidjo/
Azerbaijan
Barein/Bahrain
Barbados/Barbados
Belarus/Belarus
Blgica/Belgium
Brasil/Brazil
Canad/Canada
Cazaquisto/
Kazakhstan
Chile/Chile
China/China
Cingapura/Singapore
Colmbia/Colombia
Coria/Korea
Costa do Marm/Ivory
Coast
Costa Rica/Costa Rica
Cuba/Cuba
Dinamarca/Denmark
Egito/Egypt
Emirados rabes/
United Arab Emirates
Equador/Ecuador
Espanha/Spain
Estados Unidos/
United States
Filipinas/Philippines
Finlndia/Finland
Frana/France
Gana/Ghana
Grcia/Greece
Holanda/
The Netherlands
ndia/India
Indonsia/Indonesia
Ir/Iran
Irlanda/Ireland
Israel/Israel
Itlia/Italy
Jamaica/Jamaica
Japo/Japan
Jordnia/Jordan
Malsia/Malaysia
Marrocos/Morocco
Maurcio/Mauritius
Mxico/Mexico
Nigria/Nigeria
Noruega/Norway
Nova Zelndia/
New Zealand
Panam/Panama
Peru/Peru
Polnia/Poland
Portugal/Portugal
Qunia/Kenya
Reino Unido/
United Kingdom
Repblica Tcheca/
Czech Republic
Romnia/Romania
Rssia/Russia
Santa Lcia/Saint Lucia
Srvia/Serbia
Sucia/Sweden
Sua/Switzerland
Tailndia/Thailand
Trinidad e Tobago/
Trinidad and Tobago
Turquia/Turkey
Uruguai/Uruguay
Venezuela/Venezuela
Vietn/Vietnam
Zimbbue/Zimbabwe
Pases observadores
da elaborao
da ISO 26000
Observer countries
on the ISO 26000
development process
Bolvia/Bolivia
Camares/Cameroon
Estnia/Estonia
Guatemala/Guatemala
Hong Kong/Hong Kong
Litunia/Lithuania
Monglia/Mongolia
Senegal/Senegal
Pases/Countries
1
1 Fonte: Documento N 129 Secretariats Report for the Vienna Meeting, disponvel em www.iso.org/wgsr, seo N Numbered Document List.
Source: Document N 129 Secretariats Report for the Vienna Meeting, available at www.iso.org/wgsr, section N Numbered Document List.
11
deles. O resultado foi a produo de minutas com pouca inte-
grao entre os captulos e com redundncias.
Para solucionar o problema, decidiu-se criar um grupo pe-
queno, porm representativo, com o objetivo de revisar o texto e
desenvolver a prxima minuta da norma. Assim foi institudo o
IDTF (Integrated Drafting Task Force, ou fora-tarefa de redao
integrada), composto de dois representantes de cada um dos
grupos de stakeholders, dos lderes dos TGs de contedo e dos
representantes da OIT e do Pacto Global, entidades que rmaram
memorandos de entendimento com a ISO. O IDTF conta ainda
com um representante do Comit de Edio, um representante
de cada uma das foras-tarefa de traduo (espanhol, francs,
rabe e russo), um coordenador e dois secretrios.
each TG. This resulted in drafts with low integration among clauses and
redundant information.
A small but representative group was created to solve this problem,
aimed at revising the text and developing the next draft of the standard.
The group was called Integrated Drafting Task Force (IDTF), comprising
two representatives of each stakeholder group, of content TGs leaders,
and representatives of ILO and the Global Compact, entities that have
signed MoUs with ISO. The IDTF also has one representative of the Editing
Committee, one representative of each translation task force (Spanish,
French, Arabian and Russian), one coordinator and two secretaries.
Entidades participantes
da elaborao da ISO 26000
Entities taking part on the
ISO 26000 development process
AccountAbility
AICC (African Institute of Corporate
Citizenship)
AIHA (American Industrial Hygiene
Association)
BIAC (The Business and Industry Advisory
Committee to the OECD)
CCSR (Centre for Corporate Social
Responsibility)
CI (Consumers International)
Comisso Europia/European Commission
Ecologia (Ecologists Linked for Organizing
Grassroots Initiatives and Action)
EFQM
EIRIS (Ethical Investment Research Services)
Forum EmpresaInstituto Ethos/Forum
EmpresaEthos Institute
3
GRI (Global Reporting Initiative)
IABC (International Association of Business
Communicators)
ICC (International Chamber of Commerce)
ICMM (International Council of Mining
and Metals)
IEPF (Institute for Energy and Environment
of the French Speaking Countries)
IFAN (International Federation of Standar-
ds Users)
IIED (International Institute for Environ-
ment and Development)
IISD (International Institute for Sustainable
Development)
Inter American CSR Network/ Rede Intera-
mericana de RSE
4
IOE (International Organization of Employers)
Ipieca (International Petroleum Industry
Environmental Conservation Association)
Iseal Alliance (International Social and En-
vironmental Accreditation and Labelling)
ITUC (International Trade Union
Confederation)
NORMAPME (European Offce of Crafts,
Trades and Small and Medium-Sized
Enterprises for Standardization)
OCDE (Organizao para Cooperao e
Desenvolvimento Econmico)/OECD (Or-
ganization for Economic Cooperation and
Development)
OGP (International Association of Oil &
Gas Producers)
OIT (Organizao Internacional do
Trabalho)/ILO (International Labour
Organization)
OMS (Organizao Mundial da Sade)/
WHO (World Health Organization)
Pacto Global/Global Compact
Red Puentes
SAI (Social Accountability International)
Transparncia Internacional/Transparency
International
UNDSD (United Nation Division for Sustai-
nable Development)
Unctad (United Nations Conference on
Trade and Development)
Unido (United Nations Industrial Develop-
ment Organization)
WBCSD (World Business Council on Sus-
tainable Development)
Organizaes D-liaison/D-liaison organizations
2
2 Fonte: Documento N 129 Secretariats Report for the Vienna Meeting, disponvel em www.
iso.org/wgsr, seo N Numbered Document List. / Source: Document N 129 Secretariats Report for the
Vienna Meeting, available at www.iso.org/wgsr, section N Numbered Document List.
3 O Forum Empresa (www.empresa.org) uma rede internacional de organizaes de responsabili-
dade social com sede em Santiago, no Chile. Est representado no processo de construo da ISO
26000 por sua gerncia geral e pelo Instituto Ethos. / Forum Empresa is an international network of
organizations dedicated to social responsibility, based in Santiago, Chile, and is represented in the ISO 26000
development process by its general management and Ethos Institute.
4 A Red Interamericana de Responsabilidad Social Empresarial (www.redrse.org) uma organizao
voltada para capacitao e pesquisa em desenvolvimento sustentvel e responsabilidade social,
com sede em Valparaso, no Chile. Est representada no processo de construo da ISO 26000 pelo
UniEthos e pela organizao chilena Vincular. / The Inter American CSR Network (www.redrse.org) is an
organization dedicated to the capacity building and research in sustainable development and social responsibility,
based in Valparaiso, Chile, and is represented in ISO 26000 development process by UniEthos and Vincular, a
Chilean organization.
12
D
urante o ano de 2007, o processo de construo da ISO
26000 viveu um de seus momentos mais vigorosos. Nos
debates ocorridos, muitos dos impasses anteriores fo-
ram solucionados, obtendo-se um alto grau de consolidao de
conceitos e contedos.
O Instituto Ethos esteve presente nas discusses interna-
cionais, sempre com a preocupao de que a norma venha a ter
uma feio inovadora e positiva. Ao estimular entre os associa-
dos Ethos a discusso sobre a norma, o projeto GT Ethos ISO
26000 vem contribuindo para a construo de uma ferramenta
o mais avanada possvel.
No mbito do GT Ethos ISO 26000, organizamos em 2007
uma srie de atividades voltadas para os principais conceitos
relacionados responsabilidade social. Trabalhamos com o que
chamamos de temas transversais, isto , aspectos centrais da
responsabilidade social que esto abordados ao longo da es-
trutura da norma. Os temas escolhidos foram Cadeia de Valor,
Engajamento de Stakeholders e tica.
O projeto GT Ethos j conta com a adeso de 76 entidades, entre
empresas e organizaes convidadas, muitas delas presentes desde
o incio dos trabalhos, em 2005. E o simples fato, pouco comum, de
um nmero to signicativo de entidades permanecer mobilizado
durante tanto tempo, num esforo conjunto, atesta a crescente im-
portncia da responsabilidade social (RS) em nosso pas.
Outro ponto importante a ser destacado no GT Ethos sua
diversidade. As empresas participantes representam os mais di-
versos setores da economia e cobrem as cinco regies geogr-
cas brasileiras, com predominncia do Sudeste. Os participantes
tambm representam de maneira equilibrada as grandes, mdias
e pequenas empresas (veja o grco a seguir). O objetivo do GT
Ethos ISO 26000 criar um espao de aprendizagem e troca
de experincias em que o resultado dos debates possa servir de
referncia para os posicionamentos tomados pelo Instituto Ethos
e pelo UniEthos na construo da norma. O projeto tambm conta
com um Grupo Tcnico atualmente com 28 membros e com-
posto pelas empresas patrocinadoras e organizaes convidadas.
Alm de discutir a norma em profundidade, o Grupo Tcnico con-
tribui com a prpria estratgia do projeto.
I
n 2007, the ISO 26000 development process reached one of its most
productive moments. Many pending issues were resolved, and con-
cepts and contents were consolidated to a high level.
The Ethos Institute was present in the international discussions,
always advocating that the standard should have an innovative and
positive approach. By encouraging its associates to discuss about the
standard, the GT Ethos ISO 26000 project has contributed to developing
a tool as advanced as possible.
Within the GT Ethos ISO 26000, we organized in 2007, a number of
activities aimed at the main concepts related to social responsibility. We
worked with the so-called cross-cutting themes, that is, core aspects of
social responsibility that are addressed along the standards framework.
The themes chosen were Value Chain, Stakeholder Engagement, and
Ethics.
76 entities, among companies and guest organizations have
subscribed to the GT Ethos project, many of them present since the
beginning of the process, in 2005. The fact that such a large number of
entities have remained mobilized in a joint effort for so long conrms
the growing relevance of social responsibility (SR) in our country.
Another key point in the GT Ethos to be highlighted is its diversity.
Participating companies represent the most diverse sectors of the
economy and cover the ve Brazilian geographic regions, with prevalence
of the Southeast. Participants are also balanced among large, medium-
sized and small companies (see chart on page 13). The goal of GT Ethos
ISO 26000 is to create a platform for learning and experience sharing
that will build knowledge the Ethos Institute and UniEthos can use
during the development of the standard. The project also has a Technical
Group, comprising sponsors and guest organizations, currently totaling
28 members. Besides in-depth discussion of the standard, the Technical
Group contributes to the projects strategy.
The GT Ethos ISO 26000
O GT Ethos ISO 26000
12
13
O projeto divulga os temas relativos ISO 26000 por dife-
rentes canais:
plenrias-ocinas, duas vezes por ano;
re unies do Grupo Tcnico, quatro vezes por ano;
reunies abertas ao pblico, aps as reunies internacio-
nais da ISO;
publicao anual bilnge
5
;
boletins eletrnicos peridicos;
plataforma virtual, constantemente atualizada com os
principais documentos do projeto;
pgina atualizada do projeto na internet;
kit de comunicao;
palestras em fruns diversos;
divulgao na m dia.
Vale lembrar que, alm da experincia inovadora do GT Ethos
ISO 26000, o Brasil ocupa um lugar proeminente no proces-
5 As duas edies anteriores desta publicao, lanadas em 2006 e 2007, esto disponveis em
www.ethos.org.br/gtethosiso26000
so de construo da norma desde seu incio. Quando em 2002
se formou o Stategic Advisory Group (SAG), Marcos B. Egydio
Martins, ento diretor do Instituto Ecofuturo, gurava entre os
primeiros oito componentes. Dois anos depois, em setembro de
2004, a ABNT unia esforos com o organismo normatizador sue-
co, SIS, na liderana do Grupo de Trabalho de Responsabilidade
Social da ISO. Nunca antes ocorrera uma parceria entre um pas
desenvolvido e outro em desenvolvimento em um processo de
elaborao de normas ISO. Dois brasileiros, Jorge Emanuel Reis
Cajazeira, da Suzano Papel e Celulose, e Eduardo Campos de So
Tiago, da ABNT, ocuparam, respectivamente, o cargo de presi-
dente e de co-secretrio do grupo. Alm disso, o pas conta com
seu comit-espelho, articulado pela ABNT, e com experincias
positivas na rea de engajamento de stakeholders por parte dos
membros da Delegao Nacional. Podemos citar como caso de
maior destaque o GAO (Grupo de Articulao das ONGs sociais e
ambientais brasileiras) para a construo da ISO 26000.
O Instituto Ethos e o UniEthos tomam parte na elaborao
The project discloses ISO 26000-related themes through different
channels:
Plenary meetings-workshops, twice a year;
Technical Group meetings, four times a year;
Meetings open to the general public, after ISOs international
meetings;
Annual bilingual publication
5
;
Periodically issued electronic newsletters;
Online platform, constantly updated with the projects main
documents;
Updated webpage;
Information kit;
Lectures in several forums;
Media coverage.
5 The two previous versions of this publication, released in 2006 and 2007, are available at
www.ethos.org.br/gtethosiso26000
It is worth noting that, besides the innovative experience of GT
Ethos ISO 26000, Brazil has played a major role in the standards
development process from the beginning. When the Strategic Advisory
Group (SAG) was created in 2002, Marcos B. Egydio Martins, then
director of the Ecofuturo Institute, was one of its eight members. Two
years later, in September 2004, ABNT joined the Swedish Standards
Institute (SIS) to lead ISOs Social Responsibility Working Group. Never
before had a partnership between a developed country and a developing
one happened in an ISO standards development process. Two Brazilians,
Jorge Emanuel Reis Cajazeira, of Suzano Papel e Celulose, and Eduardo
Campos de So Tiago, of ABNT, were appointed chairman and co-
secretary, respectively. In addition, Brazil also has a national mirror
committee, articulated by ABNT, with positive experience in stakeholder
engagement by the members of the National Delegation. The most
outstanding case is the GAO (Brazilian social and environmental NGO
Articulation Group) ISO 26000 Development.
Capacitao nas temticas emergentes
da elaborao da futura ISO 26000
Capacity building in the themes emerging
during the development of the future ISO 26000
Contribui para os posicionamentos do Ethos/UniEthos frente norma
Contributes to Ethos/UniEthos stance on the standard
Ethos
UniEthos
Empresas associadas
participantes
Empresas associadas
participantes
Espao de troca
e aprendizagem
Platform for learning
and experience sharing
Dinmica de trabalho do GT Ethos IS0 26000
The GT Ethos ISO 26000 work dynamics
Grande/Large
50%
Pequena/Small
35%
Mdia/Medium-sized
15%
Porte das empresas que integram
o GT Ethos IS0 26000
GT Ethos ISO 26000 company profile
14
The Ethos Institute and UniEthos take part in the ISO 26000
development process as members, respectively, of international
networks Forum Empresa and Red Interamericana de Responsabilidad
Social Empresarial, both D-liaison organizations. Ethos is currently
represented by expert Joo Gilberto A.F. dos Santos and UniEthos by
experts Giuliana Ortega Bruno and Gustavo Ferroni.
From 2009 on, the number of tasks of GT Ethos ISO 26000 will
increase. Besides discussing on the content of the standard, the group
will deal with an equally relevant issue: the standards implementation
methodology. This is a critical challenge, given the inuence ISO 26000
will have on the current society, and considering its likely impact on
future generations.
The methodology chosen is the collective construction of knowledge,
building upon the experience of GT Ethos ISO 26000 participating
companies. These companies will start a pilot standard implementation
process using the September 2008 Santiago Meeting draft as a guideline.
Such a challenge becomes feasible based on some assumptions.
The rst one is that the content of the standard, after the efforts
made since 2005, will be reasonably consolidated (see gure on
page 9), and the odds are increasingly in favor of that, until the nal
document is released. The second assumption is that the principles of
social responsibility are already consolidated, so that the organizations
committed to sustainable development will be able to put them into
practice regardless of existing tools. The third assumption is that this
is not an implementation process, but rather the process of building an
implementation methodology through the experience gained in the pilot
implementation. In the case of ISO 26000, its implementation turns into
a proposal of a continuous, open development, in which organizations
will have to always pursue their best performance.
The results of this process will be open to the society, so as to
contribute to advance the social responsibility movement.
5 Plenria-ocina do GT Ethos ISO 26000, em outubro de 2007
GT Ethos ISO 26000 5th Plenary workshop, held on October, 2007
F
o
t
o
:

C
l

u
d
i
a

P
e
r
r
o
n
i
Representantes do Ethos e UniEthos na reunio de Vienna
Ethos and UniEthos representatives at the Vienna Meeting
da norma como membros, respectivamente, das redes interna-
cionais Frum Empresa e da Red Interamericana de Responsa-
bilidad Social Empresarial, ambas includas na categoria de or-
ganizaes D-liaison. No momento, o Ethos representado pelo
expert Joo Gilberto A.F. dos Santos e o Uniethos por Giuliana
Ortega Bruno e Gustavo Ferroni, tambm como experts.
A partir de 2009, os trabalhos do GT Ethos ISO 26000
sero ampliados. Alm das discusses sobre o contedo da nor-
ma em si, o grupo colocar em pauta uma questo igualmente
relevante: a metodologia de implantao da norma. Trata-se de
um desao importante, se levarmos em conta a inuncia que a
ISO 26000 haver de ter na sociedade atual e como referncia
para as geraes futuras.
O mtodo escolhido a construo coletiva, tomando como
base a experincia das empresas participantes do Grupo Tcni-
co do GT Ethos ISO 26000. Essas empresas devero iniciar um
processo experimental de implementao da norma, guiado pela
minuta resultante da reunio de Santiago, em setembro de 2008.
Tamanho desao torna-se vivel a partir de algumas pre-
missas. A primeira delas de que o contedo da norma, aps os
esforos realizados desde 2005, j se mostrar relativamente es-
tvel (veja a gura da pgina 9), e tudo indica que assim ser, de
maneira crescente, at atingir o formato denitivo. A segunda
premissa de que os princpios da responsabilidade social j se
encontram consolidados, de maneira que as organizaes com-
prometidas com o desenvolvimento sustentvel podero p-los
em prtica independentemente das ferramentas existentes. A
terceira premissa de que no se trata de um processo de im-
plementao, e sim de construo de uma metodologia de im-
plementao, por meio das experincias das empresas. No caso
da ISO 26000, sua implementao se congura mais como uma
proposta de construo permanente, aberta, na qual as organi-
zaes devero sempre buscar seu melhor desempenho.
Os resultados desse processo sero abertos para a socieda-
de, buscando contribuir para o avano do movimento de respon-
sabilidade social.
15
A
primeira estrutura de captulos da futura norma foi
estabelecida na II Reunio do Grupo de Trabalho de
Responsabilidade Social da ISO, realizada em 2005, em
Bangcoc. A estrutura proposta deniu os seguintes captulos:
Introduo
1. Escopo
2. Referncias normativas
3. Termos e denies
4. O contexto da RS em que as organizaes atuam
5. Princpios de RS
6. Diretrizes em temas centrais da RS
7. Diretrizes para implementao da RS
8. Anexos
Bibliograa
De l para c, os grupos-tarefa produziram textos preli-
minares que foram discutidos nas reunies internacionais. A
primeira minuta (Working Draft 1 WD 1) esteve em foco na
reunio de Lisboa; e a segunda (WD 2), na reunio de Sidney. J
o processo de elaborao da terceira minuta trouxe uma srie
de mudanas. A terceira minuta (WD 3) foi elaborada e, antes de
ser discutida presencialmente, uma nova verso (WD 3 rev), que
contemplava a maioria das observaes antes enviadas pelos
experts, foi feita e ento discutida em novembro de 2007, na
reunio de Viena.
Como resultado desse ltimo encontro mais uma reviso
na minuta foi realizada, gerando mais uma verso (WD 3 rev
2). Esta ltima verso apresentou grandes avanos no processo
de criao da ISO 26000, deixando seu texto mais coerente e
conciso.
Em Viena, decidiu-se que a estrutura de elaborao do texto
em grupos-tarefa de contedo e subgrupos de redao no era
a mais adequada para os avanos necessrios. Criou-se ento a
IDTF (veja pginas 10 e 11), encarregada de dar maior consistn-
cia e coeso ao contedo. Seu cronograma de trabalho previu
o lanamento de duas verses da prxima minuta (WD 4), com
vistas reunio de Santiago, em setembro de 2008.
Um Texto em Construo:
Contedo e Anlise
A Text in Progress:
Contents and Analysis
T
he rst structure of clauses for the future guidance standard
was established at the II Meeting of the ISO Social Responsibility
Working Group, held in 2005, in Bangkok. The proposed structure
presented the following clauses:
Introduction
1. Scope
2. Normative references
3. Terms and denitions
4. The SR context in which organizations operate
5. SR principles
6. Guidance on SR core subjects
7. Guidance for organizations on implementing SR
8. Annexes
Bibliography
Since then, task-groups have produced preliminary texts which
have been discussed at the international meetings. The rst working
draft (WD 1) was addressed at the Lisbon Meeting and the second (WD 2)
at Sidney. As to the third working draft (WD 3), it process of elaboration
underwent a series of changes. After WD 3 was developed, and before
being discussed at a meeting, a new version (WD 3 rev) contemplating
most of the observations previously submitted by the experts was
created and then discussed on November 2007, at the Vienna Meeting.
As a result of this last meeting, another revision was made, leading
to yet another version (WD 3 rev 2). This latest version represented an
important progress in the ISO 26000 elaboration process, with a more
coherent and concise text.
At Vienna it was decided that the subdivision into task groups
and subgroups was no longer suitable for the necessary progress. The
Integrating Drafting Task Force (IDTF) was then created (see p. 10 and 11),
with the object of giving more consistency and cohesion to the contents.
Its working schedule included the release of two new versions of the
next working draft (WD 4), to be discussed at the Santiago Meeting, on
September 2008.
WD 4.1, prepared by IDTF, introduced important changes with
15
16
A minuta WD 4.1, preparada pelo IDTF, trouxe importantes
alteraes com relao s verses anteriores, com destaque para
a criao de mais um captulo. Nessa nova verso, a estrutura
passou a ser a seguinte:
Introduo
1. Escopo
2. Referncias normativas
3. Termos e denies
4. Compreendendo a RS
5. Princpios de RS
6. Prticas de RS
7. Temas centrais da RS
8. Diretrizes para uma organizao sobre a
implementao da RS
Anexos
Bibliograa
A criao do captulo Prticas de RS se deveu necessida-
de de separar os aspectos da implementao da RS que fossem
relativos operao, isto , o como fazer (how), dos aspectos
relativos ao compromisso, isto , o dever fazer (should). Alm
disso, outros captulos foram reformulados. Aquele que antes
dizia respeito ao contexto (captulo 4), por exemplo, agora trata
do entendimento dos conceitos contidos na denio de RS.
Apresentamos, a seguir, as principais idias extradas pelo
Instituto Ethos e pelo UniEthos do texto atualizado de cada um
dos captulos da minuta WD 4.1, assim como uma anlise de
cada captulo com base nas reexes das organizaes inte-
grantes do GT Ethos ISO 26000:
Introduo
O texto preliminar aborda os seguintes assuntos:
o benefcio de uma norma internacional que contribua
para um entendimento comum sobre RS, em face das di-
ferentes interpretaes hoje existentes;
a crescente associao desse assunto com o desempenho
das organizaes, para que possamos contar com siste-
mas ecolgicos saudveis, equilbrio social e boa gover-
nana organizacional;
a inuncia que o comportamento socialmente res-
ponsvel por parte de uma organizao tem sobre seus
stakeholders (maior conana, melhor reputao, reten-
o e atrao de prossionais, melhor produtividade, viso
mais positiva por parte dos investidores e da comunidade
nanceira, delizao do consumidor e melhor qualidade
no relacionamento com os diversos pblicos);
regard to previous versions, most noticeably the creation of a new
clause. In this new version, the clause structure is laid out as follows:
Introduction
1. Scope
2. Normative references
3. Terms and denitions
4. Understanding SR
5. Principles of SR
6. Practices of SR
7. SR core subjects
8. Guidance for organizations on implementing SR
Annexes
Bibliography
The creation of a clause devoted to Practices of SR derived from
the necessity of singling out the treatment of operational aspects
of SR implementation, that is, how to do it, from aspects related to
commitment, that is, the need to do it. Besides, other clauses have
been reformulated. For instance, the clause related to context (clause
4) now addresses the proper understanding of concepts contained in the
denition of SR.
Presented below are the main ideas extracted by Ethos Institute
and UniEthos from the current, updated text of each clause in WD
4.1, as well as an analysis of each one of them based on reections by
organizations taking part in the GT Ethos ISO 26000:
Introduction
The introductory text addresses the following subjects:
the benets of an international guidance standard contributing to
a common understanding on SR, given the diverse interpretations
currently existent;
the increasing association of this subject with the performance
of organizations, hopefully leading to healthy eco-systems, social
equality and good organizational governance;
the inuence exerted by an organizations socially responsible
behavior over its stakeholders (enhanced trustfulness and
reputation, attraction and retention of personnel, better
productivity, a positive image before investors and the nancial
community, ability to attract and retain costumers, better
relationship with interested parties);
17
o propsito da norma (diretrizes sobre princpios, temas e
implementao da RS);
a aplicabilidade da norma a todas as organizaes;
a no-aplicabilidade da norma s funes executivas, le-
gislativas e judicirias das organizaes governamentais;
o carter de uso voluntrio da norma, que no tem prop-
sitos de certicao, uso regulatrio ou contratual nem
pretende criar barreiras no-tarifrias;
o estmulo para que as organizaes venham a se tornar
mais socialmente responsveis por meio do uso da norma,
com base no engajamento com os stakeholders, no aten-
dimento legislao aplicvel e no respeito a convenes
e instrumentos reconhecidos internacionalmente;
o esclarecimento de que as referncias feitas no texto da
norma a qualquer outra iniciativa nessa rea no impli-
cam endosso ou considerao especial por parte da ISO;
nfase ao processo de construo da norma, sua carac-
terstica multistakeholder e o esforo para a participao
de pases em desenvolvimento.
Anlise do Instituto Ethos e do UniEthos
O texto introdutrio encontra-se j bem consolidado. Pro-
vveis mudanas que ele venha a sofrer sero em decorrncia
da necessidade de alinhamento com alteraes que ocorram
em outras partes da norma.
Um dos pontos importantes do texto o destaque dado
ao processo multistakeholder de construo da ISO 26000,
que confere maior credibilidade norma. Outro ponto fun-
damental do texto a proposta de que a norma traga um
melhor entendimento comum das prticas e princpios da RS.
O Instituto Ethos e o UniEthos sugerem que a Introduo
explicite de que modo a ISO 26000 se relacionar com normas
j existentes da prpria ISO. Essa questo provavelmente sus-
citar dvidas e questionamentos nos futuros usurios.
the purpose of the standard (guidance on SR principles and
themes, and on SR implementation);
its applicability to all kinds of organizations;
its non-applicability to the executive, legislative and judiciary
powers of governmental organizations;
the voluntary character of its utilization, the standard not being
intended for third party certication, regulatory or contractual
ends, nor aiming at the creation of non-tariff barriers;
the stimulus for organizations to become more socially responsible
through utilization of the standard, based on the engagement of
stakeholders, compliance to applicable national laws and respect
to internationally recognized agreements and instruments;
the express statement that any references made in the text of the
standard to any initiatives whatsoever in this eld do not imply
any kind of endorsement or special consideration for these on the
part of ISO;
the emphasis given to the standards development process, with
its multistakeholder character and the efforts towards inclusion
and participation of developing countries.
Analysis by Ethos Institute and UniEthos
The introductory text is well consolidated already. Any further
changes are more likely to stem from the need of harmonization
with eventual alterations in other parts of the standard.
One particularly important point is the emphasis given to the
ISO 26000 multistakeholder elaboration process, which lends
more credibility to the standard. Another fundamental aspect is
the idea of a better common understanding on SR practices and
principles as an essential goal.
Ethos Institute and UniEthos suggest that the introduction
further clarify the ways in which ISO 26000 will relate to
other already existent ISO standards. This issue is likely to raise
questions and doubts for future users.
18
1. Escopo
O texto preliminar esclarece o objeto da norma, indicando
que ela:
estabelece diretrizes aplicveis a todos os tipos de orga-
nizao sobre conceitos de RS, termos e denies, his-
trico e caractersticas, princpios, prticas, temas per-
tinentes, integrao, implementao e promoo da RS
na organizao e sua esfera de inuncia, identicao e
engajamento de stakeholders, comunicao de desempe-
nho e compromissos relacionados RS e sua contribuio
para o desenvolvimento sustentvel;
estimula as organizaes a ir alm do cumprimento da lei;
promove entendimento comum em RS;
complementa outros instrumentos e iniciativas relacio-
nados RS, e no os substitui;
respeita a diversidade e os diferentes contextos sociais e
culturais, desde que sejam observadas normas interna-
cionais de comportamento;
no tem carter de sistema de gesto.
Anlise do Instituto Ethos e do UniEthos
O texto do escopo indica pontos importantes que sero
objeto da norma, como orientaes sobre conceitos, termos
e denies de RS; histrico e tendncias da RS; princpios,
prticas e temas centrais da RS; integrao e implementao
da RS na organizao; o engajamento de stakeholders; e a
contribuio da organizao socialmente responsvel para o
desenvolvimento sustentvel. Mas no faz referncia ca-
deia de valor da organizao. fundamental que essa refe-
rncia aparea no escopo. O texto precisa deixar claro que a
RS deve ser integrada por toda a organizao e sua cadeia de
valor, sobre a qual ela tambm tem responsabilidade.
2. Referncias normativas
Este captulo destina-se a apresentar documentos que de-
vem ser lidos em conjunto com a norma. O contedo ser desen-
volvido posteriormente.
1. Scope
The preliminary text addresses the object of the standard, pointing
out that it:
provides guidance applicable to all kinds of organization on
the concepts of SR, terms and denitions, background and
characteristics, principles, practices, core subjects and issues,
integration, implementation and promotion of SR throughout
the organization and in its sphere of inuence, stakeholder
identication and engagement, communication of performance
and commitments related to SR and contributions to sustainable
development;
encourages organizations to go beyond mere legal compliance;
promotes common understanding on SR;
complements other SR-related instruments and initiatives,
without replacing them;
respects diversity and the various societal and cultural contexts,
provided international norms of behavior are observed;
does not have the character of a management system.
Analysis by Ethos Institute and UniEthos
The text of this section highlights important points addressed
by the standard, such as guidance on SR concepts, terms and
defnitions; SR background and trends; SR principles, practices
and core issues; SR integration and implementation in the
organization; stakeholder engagement and the contribution of
socially responsible organizations for sustainable development.
No reference is made to value chains, though. It is paramount
that this point be mentioned in the scope. The text should clearly
state that SR is to be integrated throughout the organization
and must extend to its value chain, over which the organization
also has responsibility.
2. Normative References
This clause will present documents to be read in conjunction with
the guidance standard. Contents will be developed in due course.
19
3. Termos e denies
O contedo preliminar deste captulo inclui termos utiliza-
dos ao longo da norma e suas denies. Atualmente, os seguin-
tes termos j foram contemplados: accountability/prestao de
contas; cadeia de fornecimento; cadeia de valor; cliente; com-
portamento tico; consumidor; desenvolvimento sustentvel;
engajamento de stakeholders; esfera de inuncia; governana
organizacional; igualdade de gnero; impacto ambiental; mate-
rialidade; meio ambiente; normas internacionais de comporta-
mento; princpio; produto; responsabilidade social; servio; so-
cialmente responsvel; stakeholder; tema de RS; transparncia.
Novos termos podero ser includos nas rodadas de comen-
trios, assim como alguns dos j citados podem ser excludos.
A seguir, destacamos as denies de alguns termos-chave:
Cadeia de Valor
Seqncia de atividades em que cada uma delas acrescenta
valor a um produto ou servio.
Comportamento tico
Comportamento de acordo com princpios aceitos de boa
ou correta conduta no contexto de uma situao particular e
consistente com normas internacionais de comportamento.
Engajamento de stakeholder
Qualquer atividade realizada para criar oportunidades de
dilogo entre a organizao e um ou mais de seus stakeholders,
com o objetivo de prover uma base informativa para as decises
da organizao.
Responsabilidade Social
Responsabilidade de uma organizao pelos impactos de
suas decises e atividades sobre a sociedade e o meio ambiente,
por meio de um comportamento tico e transparente que:
contribua para o desenvolvimento sustentvel, a sade e
o bem-estar da sociedade;
leve em considerao as expectativas dos stakeholders;
esteja em conformidade com a legislao aplicvel e seja
consistente com normas internacionais de comportamento;
seja integrado por toda a organizao e seus rela cio-
namentos.
Nota 1: Atividades incluem produtos, servios e processos.
Nota 2: Relacionamentos referem-se s atividades de uma or-
ganizao dentro de sua esfera de inuncia.

Stakeholder
Indivduo ou grupo que tem um interesse em qualquer ati-
vidade ou deciso de uma organizao.
3. Terms and denitions
The preliminary contents of this clause include terms employed
throughout the text of the standard and their respective denitions.
As of this moment, the following terms have been contemplated:
accountability; consumer; customer; environment; environmental
impact; ethical behavior; gender equality; international norms of
behavior; issue of social responsibility; material; organizational
governance; principle; product; service; social responsibility; socially
responsible; sphere of inuence; stakeholder; stakeholder engagement;
supply chain; sustainable development; transparency; value chain.
New terms may come to be included as per future comments.
Denitions of some key-terms are highlighted below:

Ethical behavior
Behavior that is in accordance with accepted principles of right or
good conduct in the context of a particular situation, and consistent
with international norms of behavior

Social responsibility
Responsibility of an organization for the impacts of its decisions
and activities on society and the environment, through transparent and
ethical behavior that:

contributes to sustainable development, health and the welfare
of society;
takes into account the expectations of stakeholders;
is in compliance with applicable law and consistent with
international norms of behavior; and
is integrated throughout the organization and practiced in its
relationships.
Note 1: Activities include products, services and processes.
Note 2: Relationships refer to an organizations activities within its
sphere of inuence.
Stakeholder
Individual or group that has an interest in any activities or decisions
of an organization.
Stakeholder engagement
Any activity or activities undertaken by an organization to create
opportunities for dialogue between the organization and one or more
of its stakeholders, with the aim of providing an informed basis for the
organizations decisions.
Value chain
Sequence of activities where each activity adds value to a product
or service.
20
Anlise do Instituto Ethos e do UniEthos
O captulo lista alguns dos principais termos no campo
da RS, como stakeholder, cadeia de valor e esfera de inun-
cia, alm da prpria denio de RS. Na denio proposta
para responsabilidade social esto presentes os pontos fun-
damentais do conceito, como sua relao com o desenvol-
vimento sustentvel e a questo dos impactos provocados
pelas atividades das organizaes.
O texto tambm frisa que RS algo que diz respeito a
toda a gesto da organizao, e no algo restrito a aes
isoladas. A referncia integrao da RS na cadeia de valor,
porm, deve ser enfatizada. Em vez de utilizar a palavra re-
lacionamentos, e estabelecer a referncia com a esfera de
inuncia por meio de uma nota, a denio deveria fazer
referncia direta integrao da RS na cadeia de valor.
4. Compreendendo a RS
Este captulo trata do contexto histrico e atual da RS e
busca esclarecer os conceitos contidos na denio de RS apre-
sentada na norma. O contedo preliminar est dividido nas se-
guintes sees:
Responsabilidade Social das organizaes;
Tendncias atuais da RS;
Caractersticas da RS;
Governos e a RS.
Responsabilidade Social das organizaes
A RS, em sua origem, estava restrita ao mbito das em-
presas. A viso de que ela seja aplicvel a todos os tipos
de organizao parte da premissa de que todos estamos
comprometidos com o meio ambiente e o bem-estar so-
cial, e portanto podemos contribuir para o desenvolvi-
mento sustentvel.
Os temas de RS identicados nesta norma reetem a vi-
so do momento. Por certo devero mudar, ao longo do
tempo, incorporando novos fatores.
Analysis by Ethos Institute and UniEthos
This clause lists some of the main terms in the SR eld such
as stakeholder, value chain and sphere of infuence, as well as
SR itself. In this last defnition are included all the fundamental
traits of the concept, such as its relation to sustainable
development and the issue of impacts entailed by the activities
of organizations.
The text also highlights SR as something pertaining to the
whole management of an organization, not just isolated actions.
The reference to its integration into the value chain, though,
should be further emphasized. Instead of employing the word
relationships and conning the reference to spheres of
infuence to a note, the defnition should make direct reference
to the integration of SR into the value chain.
4. Understanding SR
This clause presents the SR background and its current context and
tries to clarify concepts contained in the SR denition presented by the
standard. Preliminary contents are laid out in the following sections:
The SR of organizations;
Current trends in SR;
Characteristics of SR;
Governments and SR;
The SR of organizations
SR was originally restricted to the business environment. The view
according to which it is applicable to all kinds of organization
assumes that we are all equally committed to environmental
issues and the welfare of society and, therefore, should equally
contribute to sustainable development.
the SR subjects identied in this standard reect current views
on the theme. They are certain to change with the passing of time
and the incorporation of new issues.
21
Tendncias atuais da RS
Muitos fatores contribuem para o aumento de interesse na
RS das organizaes:
globalizao, comunicao instantnea e o acesso a
informaes;
a natureza global de problemas ambientais, de sade e
pobreza;
o fortalecimento do setor privado, da sociedade civil or-
ganizada e do consumo consciente;
aumento das exigncias das comunidades em que as or-
ganizaes operam.
Caractersticas da RS
Esta seo busca explicar elementos contidos na denio
de RS que a norma apresenta. As caractersticas so:
accountability (responsabilidade) pelos impactos da
organizao;
engajamento com stakeholders;
contribuio para o desenvolvimento sustentvel;
integrao da RS organizao e a seus relacionamentos.
Governos e a RS
A norma se aplica a governos apenas no que diz respeito
a atividades similares s de outras organizaes, isto , como
empregadores, produtores etc. reas no mbito de decises po-
lticas esto fora do escopo da norma.
Anlise do Instituto Ethos e do UniEthos
O texto apresenta o contexto histrico da RS de manei-
ra tmida. Fatos importantes que contriburam para o sur-
gimento e o avano do movimento da RS no foram con-
templados. Sugerimos contextualizar tambm os seguintes
tpicos: a grave situao de desigualdade social e pobreza
no mundo; os movimentos pela democracia e liberdade; e o
nal da Guerra Fria. A segunda parte do captulo aborda as
caractersticas centrais da RS, listando-as. No est presente,
porm, a responsabilidade da organizao sobre sua cadeia
de valor, um dos pontos fundamentais da RS. importante
que a norma coloque tambm essa questo como uma das
caractersticas da RS, de forma a no desestimular o trabalho
relativo a esse aspecto que vem sendo realizado pelas orga-
nizaes, nos ltimos anos.
Current trends in SR
Many factors contribute to a heightened interest in SR by
organizations:
globalization, instant communications and access to information;
the global nature of the environmental, health and poverty issues;
the strengthening of the private sector, of organized civil society
and of conscious consumption;
the growing expectations and demands of communities in which
organizations operate.
Characteristics of SR
This section tries to explain elements contained in the denition of
SR presented by the guidance standard. The characteristics are:
accountability for the organizations impact on society;
engagement with stakeholders;
contribution to sustainable development;
integration of SR throughout the organization and in its
relationships.
Governments and SR
The guidance standard applies to governments only with regard
to activities similar to those performed by other organizations, that is,
as employers, producers etc. Areas pertaining to the realm of political
decisions lie outside the standards scope.

Analysis by Ethos Institute and UniEthos
The text presents the historical context of SR rather timidly.
Signifcant facts which contributed to the appearance and
progress of the SR movement have not been contemplated.
Inclusion of the following topics is also suggested: the grave
situation of social inequality and poverty throughout the world;
the movements for democracy and freedom and the end of the
Cold War. The second part of the clause addresses and lists the
central characteristics of SR. Absent, though, is the organizations
responsibility over its value chain, one of the fundamental points
inherent on SR. It is very important that this be clearly mentioned
as a major characteristic, so as not to deter work on this aspect
being done by organizations over the last years.
22
5. Princpios de RS
O contedo preliminar deste captulo destaca que o com-
portamento das organizaes deve se basear em princpios.
Apesar de no existir uma lista completa deles no que tange
RS, h certo consenso em torno dos seguintes pontos:
a organizao deve prestar contas e assumir a respon-
sabilidade sobre seu impacto na sociedade e no meio
ambiente;
a organizao deve ser transparente nas suas decises e
atividades;
a organizao deve se comportar de maneira tica;
a organizao deve respeitar e considerar os interesses de
seus stakeholders;
a organizao deve respeitar a lei;
a organizao deve reconhecer a importncia e a univer-
salidade dos direitos humanos;
a organizao deve respeitar normas internacionais relevan-
tes nos casos em que elas se superpem s leis nacionais.
Anlise do Instituto Ethos e do UniEthos
A discusso sobre a necessidade de um captulo prprio
na norma para tratar dos princpios da RS j foi superada.
Sempre o defendemos dada sua relevncia para nortear a
conduta das organizaes. O Instituto Ethos e o UniEthos
tambm estimularam no GT Ethos ISO 26000 o debate
sobre quais seriam esses princpios. A maior parte dos tpi-
cos sugeridos pelas organizaes do GT est alinhada com
os que aparecem na lista atual. Mas no nos parece adequa-
do que o princpio da precauo no conste na atual lista
de Princpios.
5. Principles of SR
This clauses preliminary contents stress the need for organizations
to base their behavior on principles. Although there is no complete list
of these regarding SR, there is a fair amount of consensus around the
following points:
an organization should be accountable and take responsibility for
its impact on society and the environment;
an organization should be transparent in its decisions and
activities;
an organization should behave ethically;
an organization should respect and consider the interests of its
stakeholders;
an organization should respect the rule of law;
an organization should recognize the importance and universality
of human rights;
an organization should respect relevant international norms
where they are superior to national laws and practices.
Analysis by Ethos Institute and UniEthos
The discussion about the need of a separate clause to treat
of SR principles has already been overcome. Ethos Institute and
UniEthos always defended this separate clause, given its relevance
for the proper guidance of organizations. Ethos Institute and
UniEthos have also encouraged debate about these principles on
the GT Ethos ISO 26000. Most of the topics suggested by GT
Ethos organizations coincide with those appearing in the current
list. But we do not think it advisable that the topic precautionary
approach be lacking on the clause on Principles.
23
6. Prticas de RS

O texto preliminar deste captulo baseou-se em parte do
contedo do captulo de implementao (minuta WD 3 rev 2).
Aqui so apresentadas as prticas genricas de RS mais comu-
mente associadas implementao da RS nas atividades, pro-
cessos e maneira como a organizao conduz seu trabalho.
Identicando a RS
Para uma organizao identicar sua RS necessrio que
compreenda que impactos suas decises e atividades tm sobre
os outros e as expectativas de comportamento responsvel com
relao a esses impactos. A RS no se limita s atividades diretas
da organizao, mas se estende ao comportamento de outras, so-
bre as quais a primeira exerce controle ou razovel inuncia.
Identicao e engajamento de stakeholders
Identicar os stakeholders e engajar-se com eles esto
entre as prticas centrais associadas RS. A organizao deve
entender a relao entre o stakeholder e ela e a relao entre o
interesse do stakeholder e o desenvolvimento sustentvel.
O propsito do engajamento com stakeholders o estabele-
cimento do dilogo. A comunicao aberta entre as partes pode
ajudar a organizao a entender melhor as conseqncias das
suas aes e de seus impactos. O engajamento de stakeholders
tambm pode servir como um meio para a organizao rever seu
desempenho e melhor-lo.
Uma organizao deve reconhecer o valor do engajamento
de stakeholders, utiliz-lo para resolver conitos de interesse e
ser responsvel com seus stakeholders.
Integrao da RS na organizao
A integrao da RS na organizao no deve ser abordada
por meio de aes irregulares, isoladas e ocasionais. Por mais
que doaes possam ser atos responsveis, a lantropia no
uma alternativa para a organizao lidar com o impacto de suas
decises e atividades. A integrao da RS deve ser um esforo
contnuo e se tornar parte da estrutura, governana e cultura
da organizao.
Comunicao
A comunicao est presente na maioria das atividades
relacionadas RS. Esclarece as estratgias e objetivos da or-
ganizao e motiva funcionrios. Uma organizao deveria pu-
blicar regularmente informaes sobre seus impactos, produtos,
servios e outras atividades. E, ao faz-lo, contemplar todos os
temas da RS relacionados a seus impactos e tornar a informao
acessvel a seus stakeholders.
6. Practices of SR
The preliminary text of this clause was based on part of the contents
of the clause on Implementation (WD 3 rev 2). Here are presented the
generic SR practices most commonly associated to SR implementation
in activities, processes and methods through which an organization
conducts its work.
Identifying SR
In order that an organization properly identify its SR, it should
understand how its decisions and activities impact others and what are
the expectations about responsible behavior concerning these impacts.
SR is not limited to the organizations direct activities, it extends to the
behavior of other organizations over which the rst one has control or a
reasonable inuence.
Stakeholder identication and engagement
Identifying the stakeholders and engaging them are both central
practices associated with SR. The organization should understand its
relationship with the stakeholder and the relationship between the
stakeholders interests and sustainable development.
The purpose of stakeholder engagement is to establish a dialogue.
Frank communication between the parties may help the organization
to better understand the consequences of its actions and their impacts.
Stakeholder engagement may also serve as a means for the organization
to review its performance and improve it.
An organization should recognize the value of stakeholder
engagement, use it to reconcile conicts of interest and be responsive
to its stakeholders.
Integrating SR into the organization
The integration of SR into the organization should not be addressed
through irregular, isolated and occasional action. Much as donations
and charity may be responsible acts, philanthropy is not an alternative
for coping with the impact of an organizations decisions or activities.
SR integration should be an ongoing effort and become part of the
structure, governance and culture of an organization.
Communication
Communication is present in most activities related to SR. It raises
awareness about the strategies and objectives of the organization and
motivates its employees. An organization should regularly communicate
information on its impacts, products, services and other activities and,
in doing so, contemplate all SR subjects related to them, making the
information amply accessible to its stakeholders.
24
Anlise do Instituto Ethos e do UniEthos
A idia de criar uma distino entre o que se deve fazer
e como fazer parece muito boa. Ao analisarmos o captulo
de Prticas, porm, notamos alguns problemas.
Esse captulo, nascido da diviso do captulo de imple-
mentao, limitou-se a separar prticas genricas de RS, no
apresentando nenhuma justicativa consistente sobre a ne-
cessidade de se diferenciar o como do deve e, mais grave,
criando algumas redundncias e repeties. O mesmo assun-
to abordado em lugares diferentes, variando apenas o n-
vel de detalhamento. Alm disso, tal mudana enfraqueceu
o captulo de implementao, que cou pouco detalhado e
pouco objetivo.
Nas discusses com as organizaes do GT Ethos ISO
26000 cou claro que a norma deve destacar o lado do
compromisso com a implementao da RS, mas a criao
de um novo captulo no necessariamente a melhor ma-
neira de faz-lo. Uma alternativa seria abordar tal questo
na introduo do captulo de implementao ou melhorar
o captulo Prticas, alterando inclusive seu ttulo, que no
reete o contedo.
7. Temas centrais da RS
O contedo preliminar deste captulo indica que, para iden-
ticar e abordar a natureza de suas responsabilidades em rela-
o sociedade e ao meio ambiente, uma organizao deveria
considerar os temas centrais que se seguem:
Governana Organizacional;
Direitos Humanos;
Prticas de Trabalho;
Meio Ambiente;
Prticas Justas de Operao;
Questes de Consumidores;
Desenvolvimento Econmico e Social da Comunidade.
Cada um desses temas centrais inclui uma gama de outros
temas, descritos neste captulo, com seus correspondentes prin-
cpios, consideraes, expectativas e aes relacionadas. A lista
de temas a seguinte:
Governana Organizacional
estruturas e processos de tomada de deciso;
delegao de poder.
Analysis by Ethos Institute and UniEthos
The idea of making a distinction between what should be
done and how it should be done seems very good. An analysis
of the clause on Practices, though, reveals some problems.
This clause, born of a former segment within the clause on
Implementation, limits itself to pointing out generic SR practices,
without any consistent justifcation on the necessity of a
distinction between how and what and still more seriously
creating some redundancies and repetitions. The same subject
is treated in different places, the only difference being the level
of detail. Besides, such an alteration weakened the clause on
Implementation, which was left with a poor level of detail and
objectivity.
In discussions with organizations taking part in the GT Ethos
ISO 26000, it stood out clearly that the guidance standard should
highlight the idea of commitment with SR implementation, but
the creation of a new clause is not necessarily the best means to
achieve this. A possibility would be to address this issue in the
introduction to the clause on Implementation, or else to improve
the clause on Practices, even with alteration of its title, which
does not refect the actual contents.
7. SR core subjects
The preliminary contents of this clause point out that, in order to
identify and address the nature of its responsibilities towards society
and the environment, an organization should consider the following
core subjects:
Organizational Governance;
Human Rights;
Labor Practices;
The Environment;
Fair Operating Practices;
Consumer Issues;
Social and Economic Development of the Community.
Each one of these core subjects includes a range of other issues
which are described in this clause with their corresponding principles,
considerations, expectations and related actions. This is the list of issues:
Organizational Governance
decision making processes and structures
delegating power
25
Direitos Humanos
no-discriminao e ateno a grupos vulnerveis;
cuidados para evitar cumplicidade;
direitos civis e polticos;
direitos sociais, econmicos e culturais;
direitos fundamentais do trabalho.
Prticas de Trabalho
emprego e relaes empregatcias;
condies de trabalho e proteo social;
dilogo social;
sade e segurana no trabalho;
desenvolvimento humano.
Meio Ambiente
preveno da poluio;
uso sustentvel de recursos;
mitigao e adaptao das mudanas climticas;
proteo e restaurao do ambiente natural.
Prticas Justas de Operao
medidas contra a corrupo;
envolvimento poltico responsvel;
competio justa;
promoo da RS na esfera de inuncia da organizao;
respeito pelos direitos de propriedade.
Questes de Consumidores
prticas contratuais, informativas e de marketing justas;
proteo sade e segurana dos consumidores;
consumo sustentvel;
servio de suporte e resoluo de disputas;
proteo dos dados e da privacidade dos consumidores;
educao e conscientizao.
Desenvolvimento Econmico e Social da Comunidade
envolvimento com a comunidade;
gerao de empregos;
desenvolvimento tecnolgico;
renda e riqueza;
investimento responsvel;
educao e cultura;
sade;
capacitao.
Human Rights
non-discrimination and concern for vulnerable groups
avoidance of complicity;
civil and political rights;
economic, social and cultural rights;
fundamental rights at work.
Labor Practices
employment and employment relationships;
conditions of work and social protection;
social dialogue;
health and safety at work;
human development.
The Environment
prevention of pollution;
sustainable resource use;
climate change mitigation and adaptation;
protection and restoration of the natural environment.
Fair Operating Practices
anti-corruption measures;
responsible political involvement;
fair competition;
promotion of SR in the sphere of inuence;
respect for property rights.
Consumer Issues
fair marketing, information and contractual practices;
protection of consumers health and safety;
sustainable consumption;
consumer service, support and dispute resolution;
consumer data protection and privacy;
education and awareness.
Social and Economic Development of the Community
community involvement;
employment generation;
technology development;
wealth and income;
responsible investment;
education and culture;
health;
capacity building.
26
Anlise do Instituto Ethos e do UniEthos
Este captulo pode ser considerado um mapa epistemo-
lgico da RS. Seu texto deve apresentar o contedo essencial
do universo da RS para nortear a atuao das organizaes.
Se no for completo o suciente, empobrecer a compre-
enso da RS nas organizaes. Apesar de os temas centrais
serem de escopos diferentes e terem sofrido diversas mudan-
as, importante que todos sejam mantidos. Alguns debates
recorrentes ao longo do processo foram a necessidade de
uma seo sobre Governana Organizacional e a abordagem
do tema Desenvolvimento Econmico e Social da Comunida-
de. A ltima minuta progrediu com relao padronizao
do contedo de cada tema central, tornando o captulo mais
claro e de fcil compreenso.
O texto do tema central Governana Organizacional
apresentou grandes avanos, como a elaborao de temas
especcos para esta seo. Outros temas centrais podem ser
melhorados. o caso de Desenvolvimento Econmico e Social
da Comunidade, que em verses anteriores da norma trazia
claramente a questo do combate pobreza e fome, tendo
sido inclusive um tema da seo. Atualmente essa questo
abordada em apenas trs linhas, o que consideramos in-
suciente, j que se trata de um dos itens dos Objetivos de
Desenvolvimento do Milnio da ONU.
8. Diretrizes para uma organiza-
o sobre a implementao da RS
O contedo deste captulo tem sido alvo de grandes debates
durante a construo da norma. Crticas sobre a complexidade, a
linguagem empresarial e o possvel formato de sistema de gesto
foram alguns dos pontos j levantados. Sua estrutura preliminar
sofreu grandes alteraes com a criao do captulo 6, Prticas
de RS, que incorporou parte de seu contedo original. As idias
centrais do captulo aparecem a seguir.
Geral
Esclarece que seu contedo fortemente relacionado aos
captulos de Princpios, Prticas e Temas Centrais.
Identicando a RS
Inclui a reviso das operaes da organizao; a compreenso
do contexto no qual atua, a relao com outras organizaes em
sua cadeia de valor; a anlise dos temas de RS aplicveis a seus
impactos; e a priorizao dos temas de RS a serem trabalhados.
Identicao e Engajamento de Stakeholders
Inclui a identicao da natureza da relao com o
stakeholder; como priorizar stakeholders; o estabelecimento de
Analysis by Ethos Institute and UniEthos
This clause may be seen as an epistemological map of SR. Its
text should present the essential contents of the SR universe to
guide organizations in their activities. If not suffciently complete,
it will impoverish the understanding of SR in organizations.
Although the core subjects have different scopes and have
undergone changes, it is important that all of them be maintained.
Recurring debates throughout the process addressed the need for
a section on Organizational Governance and the inclusion of the
issue Social and Economic Development of the Community.
The last working draft advanced with regard to standardization of
the contents, making the clause easier to understand.
The text of the section on Organizational Governance
presented signifcant improvements, such as the elaboration of
specifc issues for the topic. Other core subjects may be improved
yet. This is the case of Social and Economic Development of the
Community which, in previous versions of the standard, clearly
raised the question of the fght against poverty and famine in
fact, one of the issues addressed under that head. In the present
version, the question is addressed in only three lines, which is,
to our judgment, insuffcient, this being one of UNs Millennium
Development Goals.
8. Guidance for an organization on im-
plementing SR
The contents of this clause have been the object of extensive
debates during the standards elaboration process. Criticisms about its
complexity, business-oriented language and the possible management
system format were some of the objections raised. The preliminary
structure underwent far-reaching changes with the introduction of
clause 6 on Practices of SR, which incorporated part of this clauses
original contents. The following are its central ideas:
General
An introduction, explaining that contents are strongly related to
the clauses on Principles, Practices and Core Subjects.
Identifying SR
Addresses operational reviewing procedures for the organization;
the understanding of the context where it operates and interactions with
other organizations in its value chain; analysis of SR issues applicable to
its impacts and establishment of priorities in SR issues.
Stakeholder Identication and Engagement
Includes identication of the nature of the relationship with a
27
mecanismos para engajamento em ciclo constante; e o apoio a
stakeholders menos capacitados no engajamento.
Integrando a RS nas Prticas Dirias da Organizao
Inclui a integrao da RS na viso e na misso da organi-
zao; a adoo de padres ticos de comportamento, cdigos
de conduta para funcionrios, terceiros e fornecedores. Tambm
aborda o estabelecimento de objetivos e estratgias para RS,
assim como a conscientizao e construo de competncias
internas.
Comunicando sobre RS
Recomenda que, para uma organizao se comunicar de
maneira efetiva no campo da RS, ela deve: identicar o propsi-
to da comunicao; estabelecer um plano; selecionar as formas
e tipos apropriados para a comunicao; e desenvolver aes
para aumentar a credibilidade da comunicao, como a transpa-
rncia, o dilogo com stakeholders e as certicaes.
Examinando as Atividades de RS
Esclarece que as atividades e prticas da organizao po-
dem se tornar mais efetivas se houver avaliaes regulares. Estas
devem considerar se os objetivos estabelecidos foram atingidos,
os sucessos e as falhas. Para tanto, necessrio que a organi-
zao registre e avalie seu desempenho. Os stakeholders devem
ser envolvidos na avaliao do desempenho.
Utilizando Instrumentos e Iniciativas de RS
Esclarece que ao implementar a RS a organizao pode
considerar til tomar por base um certo instrumento ou ini-
ciativa. Ao selecionar o mais apropriado, deve levar em conta
os propsitos do instrumento, sua adequao para o perl da
organizao e para o uso desejado.
Anlise do Instituto Ethos e do UniEthos
O captulo de implementao tem importncia vital para
a disseminao da norma. Se o texto no for efetivo, com
orientaes claras e concretas, as organizaes no tero su-
cesso em implementar os temas e princpios apresentados
nos captulos anteriores.
A estrutura atual, apesar de similar da minuta anterior
(WD 3 rev 2), est seriamente debilitada com a diviso de seu
contedo com o novo captulo Prticas. Seu texto cou pou-
co consistente e o desmembramento acabou resultando em
repeties em ambos os captulos. Consideramos essencial
para a ferramenta apresentar um captulo de implementa-
stakeholder; how to prioritize them; establishment of mechanisms to
engage on a constant cycle; eventual support to stakeholders with less
engagement capacity.
Integrating SR into the Organization and Its Daily Practices
Includes integration of SR into the views and mission of an
organization and adoption of ethical standards of behavior and codes of
conduct to employees, sub-contractors and suppliers. The section also
addresses the establishment of goals and strategies for SR, as well as
awareness raising and internal competence building.
Communication on SR
Recommends that, in order to achieve effective communication
in the SR eld, an organization should: identify the purpose of the
communication; establish a plan; select adequate forms and types for
the communication and develop actions to enhance its credibility, such
as transparency, dialogue with stakeholders and certications.
Examining Activities about SR
This section points out that an organizations activities and practices
may become more effective if regular evaluations are held. These should
consider whether established goals have been achieved, as well as successes
and failures. Therefore, the organization should record and evaluate its
performance. Stakeholders should be involved in this examination.
Using Instruments and Initiatives on SR
This section makes clear that, on implementing SR, an organization
may consider the usefulness of taking a given instrument or initiative
as a basis. On selecting the most appropriate one, it should take into
account the instruments purposes, its suitability to the organizations
prole and to the desired scope.
Analysis by Ethos Institute and UniEthos

The clause on Implementation is vitally important for the
dissemination of the guidance standard. If the text does not
prove effective, with clear and concrete guidance, organizations
will not be successful in implementing subjects and principles
presented in previous clauses.
The current structure, although similar to the one presented
in the previous working draft (WD 3 rev 2) is seriously enfeebled
by the sharing of its contents with the clause on Practices. The
text is rather inconsistent, and the dismembering ended up
creating repetitions in both clauses. We consider it essential
to the standards success that a clause on Implementation that
is complete, objective and practical be included. A revision of
the text of this clause is, therefore, necessary, especially after a
28
o que seja completo, objetivo e com orientaes prticas.
necessria, portanto, uma reviso do texto desse captulo,
sobretudo tendo em vista a verso anterior (WD 3 rev 2).
No geral, julgamos essencial que o captulo retome
e aprofunde a utilizao de apoios visuais e quadros com
orientaes especcas. Podemos citar como exemplos as
questes: anlise da materialidade dos temas da norma;
mapeamento da esfera de inuncia; identicao e priori-
zao dos stakeholders; e informaes prticas sobre indica-
dores e metas.
Outro ponto polmico se refere ao modo de garantir di-
retrizes para pequenas organizaes, sem simplicar demais
o captulo. Inmeras propostas foram feitas, como quadros
especcos em cada seo, mas ainda h pouco consenso
sobre essa questo.
Um ponto positivo do novo texto uma seo dedicada
exclusivamente a orientar os usurios da norma sobre outras
iniciativas e documentos no campo da RS, tendo em vista
que esta uma das questes mais importantes no processo
de construo da norma.
Anexos
Este captulo destina-se a apresentar iniciativas e instru-
mentos de RS para auxiliar o usurio da norma. Ter duas par-
tes: uma tabela com as questes-chave de cada iniciativa e uma
lista de iniciativas e ferramentas com informaes bsicas sobre
cada uma delas.
Anlise do Instituto Ethos e do UniEthos
Uma importante discusso gira em torno da incluso, no
texto da norma, de referncias a ferramentas e iniciativas que
possam auxiliar as organizaes na implementao de RS.
Hoje isso praticamente no ocorre. H uma proposta para
que tais ferramentas sejam listadas no anexo. Entendemos
que, apesar de o anexo no ser algo ruim em si, referncias
a ferramentas devem ser integradas ao texto dos captulos
para facilitar a compreenso dos usurios. Alguns critrios j
foram propostos, como a insero de apenas iniciativas de
acesso gratuito.
comparison with the previous version (WD 3 rev 2).
In general, we fnd it essential that this clause take up again
and further explore the utilization of visual elements and boxes
with precise orientations. We might cite, as examples, issues
such as: analysis of the materiality of the standards issues;
mapping of spheres of infuence; stakeholder identifcation and
prioritization, and practical information on indicators and goals.
Another diffcult point is how to provide guidance to small
organizations without simplifying too much the clause. Countless
proposals have been made, such as specifc boxes for each
section, but there is as yet little consensus on this issue.
A positive aspect of the new text is a section devoted exclusively
to providing guidance to users on other initiatives and documents
in the SR feld, especially considering that this is one of the most
important aspects in the standards elaboration process.

Annexes
This clause will present SR initiatives and instruments which might
be helpful to the standards user. It will consist of two parts: a table with
the key-issues for each initiative and a list of initiatives and tools with
basic information on each one.
Analysis by Ethos Institute and UniEthos
An important discussion revolves around the inclusion, on the
standards text, of references to tools and initiatives that might
help organizations in implementing SR. As of this moment, this
practically does not happen. There is a proposal to the effect
that such tools be listed in an annex. We understand that,
although an annex is a not problem in itself, references to
tools should be integrated to the text of the clauses in order
29
Apesar de ser algo que tem sua justicativa, seria muito
estranho uma norma ISO que no referenciasse outras nor-
mas da prpria ISO, j que so pagas. Por exemplo, iniciati-
vas que tratam de indicadores e de relatrios, como a GRI,
devem ser mencionadas na prpria seo que aborda esses
assuntos, e no apenas de forma isolada, nos anexos. Isso
viria a agregar valor para o usurio.
Desde o incio de sua participao no processo de cons-
truo da norma, o Instituto Ethos e o UniEthos alimentam
a expectativa de que a ISO 26000 funcione como um mapa
integrador das diversas iniciativas j existentes no campo da
RS, podendo funcionar como um ponto de convergncia e
contribuindo para o avano do movimento de RS. Para tan-
to, vital que referncias a essas iniciativas sejam feitas de
forma efetiva, diretamente no texto, facilitando a implemen-
tao da RS nas organizaes.
Bibliograa
Referncias do texto.
O contedo ser desenvolvido posteriormente.

to make comprehension easier to the users. Some criteria have
already been proposed, such as the sole insertion of free-access
initiatives.
Although justifable, it would be strange for a ISO standard
not to refer to other ISO standards just because they are not for
free. For example, initiatives treating of indicators and reports,
such as GRI, should be mentioned in the section devoted to
these matters, and not only in isolation, in an annex. This would
represent added value for the user.
Ever since the beginning of their participation in the standards
elaboration process, Ethos Institute and UniEthos have nurtured
the expectation that ISO 26000 will work as a map for the
integration of several initiatives already existent in the SR feld,
functioning as a focal point and contributing to the progress of
the SR movement. Therefore, it is paramount that references to
these initiatives be made in an effective way, directly on the text,
making the implementation of SR easier to organizations.
Bibliography
Texts and references.
Contents will be developed in due course.
30
Cadeia de valor
No dia 23 de maio de 2007, durante uma plenria-oci-
na do GT Ethos ISO 26000, diversas organizaes debate-
ram a importncia de integrar a RS na cadeia de valor e como
a norma reetia tal conceito. O palestrante convidado para
subsidiar a discusso foi Paulo D. Branco, docente convida-
do dos programas de extenso e ps-graduao da Fundao
Getlio Vargas e da Universidade Federal do Rio de Janeiro
e diretor da Ekob. Especializada em educao e consultoria
nos temas da sustentabilidade e da responsabilidade corpo-
rativa, a Ekob nos ltimos anos vem assessorando a inte-
grao da sustentabilidade na cadeia de valor dos setores -
nanceiro, siderrgico, alimentcio e farmacutico. Entre seus
clientes esto organizaes como Banco ABN AMRO Real,
Belgo-Arcelor Brasil, Febraban, Instituto Ethos, Medley, Na-
tura, Promon, Sadia. Junto ao Instituto Ethos, a Ekob apia
o GT Ethos ISO 26000.
Frente abrangncia e profundidade da crise civilizatria
que vivemos, nem sempre fcil identicar os avanos que j
zemos em direo a um modelo de desenvolvimento capaz de
integrar ecincia econmica, eqidade social e equilbrio am-
biental. Um desses avanos o entendimento, por parte de um
nmero crescente de lideranas, de que as prticas de responsa-
bilidade social empresarial (RSE) s fazem sentido se alinhadas
aos desaos do desenvolvimento sustentvel, o qual, por sua
vez, representa a trajetria possvel da sociedade em direo
sustentabilidade. Mais do que uma construo lgica, esse en-
tendimento traz em si muitas implicaes, entre elas a necessi-
dade de as empresas darem escala s suas iniciativas de RSE.
E quando falamos em dar escala s iniciativas de RSE que
a reviso do conceito de cadeia de valor ganha especial impor-
tncia. Surgido no nal dos anos 80 como parte das discusses
sobre vantagem competitiva propostas por Michael Porter, esse
conceito diz respeito ao conjunto de atividades que adicionam
valor a um produto ou servio desde as etapas iniciais de pro-
Um Olhar sobre a Norma: Aspectos
Centrais da RS e a ISO 26000
A View on the Guidance Standard:
Central Aspects of SR and ISO 26000
Value chain
On May, 23, 2007, during a GT Ethos ISO 26000 plenary-
workshop, several organizations discussed the importance of
integrating SR into value chains and how the guidance standard
actually reected that concept. The lecturer invited to contribute to
the proceedings was Paulo D. Brando, invited professor in extension
and post-graduate programs at Fundao Getulio Vargas and Rio
de Janeiro Federal University and director of Ekob. A company
specialized in education and consultancy on sustainability and
corporate responsibility, Ekob has been providing assistance in
integrating sustainability to the value chains of sectors ranging
from the nancial and pharmaceutical to food and steel industries.
Among its clients may be found organizations such as ABN AMRO
Real, Belgo-Arcelor Brazil, Febraban, Ethos Institute, Medley,
Natura, Promon and Sadia. Together with Ethos Institute, Ekob
supports the GT Ethos ISO 26000.
Before the extent and depth of the civilization crisis we are living
now, it is not always easy to identify all the progress already made towards
a development model capable of integrating economic efciency, social
equality and environmental balance. Part of this progress is the growing
understanding, on the part of an increasing number of leaderships, that
practices of corporate social responsibility (CSR) only make sense when
aligned to the challenges of sustainable development, which, on its turn,
represents societys possible effort towards sustainability. More than just
a logical construct, this understanding brings with it many implications,
among them the need for organizations to scale up their CSR initiatives.
And it is exactly at this juncture, the scaling up of CSR initiatives,
that a revision of the concept of value chain takes on special importance.
Introduced at the end of the 80s as part of the discussion about
competitive advantages proposed by Michael Porter, this concept refers
to the ensemble of activities that add value to a product or service
from the initial stages of project/production to the satisfaction of the
nal consumer. At that time, a key-issue for Porter was to introduce
30
31
jeto/produo at o atendimento ao consumidor nal. Naquela
poca, uma questo-chave para os trabalhos de Porter era intro-
duzir nas empresas um olhar integrador, em que a viso de pro-
cessos comeasse a substituir a fragmentao tpica das reas
funcionais e dos departamentos. Se ampliado e contextualizado
para os dias atuais, tal conceito se torna fundamental para os
desaos de RSE. E quais seriam as ampliaes necessrias?
A primeira se refere adoo de uma nova abordagem de va-
lor, a qual deve integrar os aspectos econmicos, sociais e ambien-
tais; a segunda implica substituir a linearidade pela circularidade
na gesto da cadeia. Ou seja, substituir a lgica pega, faz, descar-
ta, tpica de um modo de produo e consumo que h muito se
mostrou insustentvel, pela pede emprestado, usa, devolve, a qual
considera os limites da capacidade de suporte do planeta.
Essa ampliao do conceito de cadeia de valor traz tona
dois olhares importantes. Um deles pe em evidncia as esferas
de controle e inuncia sobre as quais a empresa deve atuar,
como mostra a gura 1.
O segundo olhar revela os possveis impactos das prticas
de gesto da empresa sobre sua cadeia de valor. Alguns desses
impactos so destacados na gura 2, na pgina 32.
Esses dois olhares sobre a cadeia de valor nos trazem alguns
esclarecimentos importantes, tais como:
a. sobre escopo: a cadeia de fornecedores (supply chain)
parte da cadeia de valor de uma empresa;
b. sobre relaes de causa e efeito: o mapeamento da
cadeia de valor de fora para dentro e de dentro para fora
deixa claro que muitos aspectos crticos nas dimenses
de fornecimento e distribuio so resultado das prticas
de gesto da prpria empresa. Um exemplo so as estra-
tgias de negociao focadas exclusivamente em preo,
as quais, em geral, geram externalidades socioambien-
tais na forma de eliminao de benefcios trabalhistas,
menor rigor na qualidade de equipamentos de proteo
individual (EPIs), negligncia quanto aos impactos am-
bientais, entre outros;
Paulo D. Branco,
docente convidado da Fundao
Getlio Vargas e da Universidade Federal
do Rio de Janeiro e diretor da Ekob
Paulo D. Branco,
invited professor at Fundao
Getulio Vargas and Rio de Janeiro
Federal University and director of Ekob
an integrating vision into corporations, in which a process-oriented
view began to replace the typical fragmentation of functional areas
and departments. Expanded and contextualized to our own time, this
concept becomes paramount for the challenges of CSR. But how should
it be extended?
First off, the adoption of a new approach on value, which must
integrate economic, social and environmental aspects; then, the
replacement of linearity with circularity in managing the chain. In other
words, replacing the logic of taking, making, disposing of, typical of a
way of production long recognized as unsustainable, with the logic of
borrowing, utilizing, returning, which considers the limitations of the
planets supporting capacity.
This extension of the concept of value chain brings up two important
views. One of them puts into sharper focus the spheres of control and
inuence in which the organization must act, as shown in gure 1.
The second view reveals the possible impacts of the organizations
management practices over its own value chain. Some of these impacts
are highlighted in gure 2.
These two views on the value chain provide us with some important
clarications:
a. on scope: the supply chain is part of an organizations value
chain;
b. on cause & effect: mapping the value chain from the outside
makes clear that many critical aspects bearing on dimensions such
as supply and distribution are the result of the organizations own
management practices. An example are negotiation strategies
focused exclusively on prices, which, generally speaking, entail
socio-environmental externalities such as elimination of labor
benets, less rigorous quality control on personal protective
equipments (PPEs), neglect of environmental impacts etc.
Foto: Cludia Perroni
32
c. sobre interdependncia: a busca por ecincia e maximi-
zao de resultados levou as empresas a transferir muitas
das suas atividades para organizaes a montante (forne-
cimento) e a jusante (distribuio) da sua cadeia de valor.
Entretanto, essa transferncia de responsabilidades conti-
nuou sendo gerida apenas na tica de preo, qualidade e
prazos, desconsiderando os riscos socioambientais, ticos
e de governana inerentes s atividades antes exercidas
nas reas sob operao e controle da prpria empresa.
Para lidar com essa nova realidade, em que as questes so-
cioambientais, ticas e de governana devem se somar s de
preo, qualidade e prazo tradicionalmente tratadas, boa parte
das empresas tem adotado abordagens que incluem: 1) imple-
mentao de cdigo de conduta aplicvel sua cadeia de valor;
2) avaliao dos riscos relacionados aos temas cobertos pelo
cdigo (como trabalho infantil, condies de trabalho, impactos
ambientais etc.); 3) realizao de auditorias; e 4) denio de
planos de melhoria para a organizao envolvida. Essas aborda-
gens tiveram origem nas empresas com cadeias de valor globais,
principalmente as que possuem fornecedores e distribuidores
em pases em desenvolvimento ou naqueles com histrico de
violao das prticas decentes de trabalho.
Centradas na gesto de riscos, essas abordagens que en-
fatizam a adeso a cdigos de conduta tm se mostrado in-
sucientes para a construo de modelos e prticas de gesto
sustentvel da cadeia de valor. E por que isso ocorre? Em geral
por adotarem premissas falsas, tais como:
a. exercer a lgica de dominao pelo poder econmico, em
lugar do dilogo;
b. demandar da cadeia de valor boas prticas que no fa-
zem parte do dia-a-dia da empresa cliente;
c. acreditar que polticas, cdigos ou normas sejam su-
Cadeia
de valor
Value chain
P
r
o
d
u
t
o
r

d
e
m
a
tria-prima/M
a
te
r
ia
l p
r
o
d
u
c
e
r
s
C
o
n
s
u
m
idor final/Con
su
m
e
r
F
o
r
n
e
c
e
d
o
r do forneced
o
r
/S
u
p
p
l
i
e
r
s
C
lientes/Clien
ts
F
o
r
n
e
c
e
d
o
r
e
s

d
e

p
r
o
d
utos e se
rv
i
o
s
/
S
e
r
v
i
c
e

P
r
o
v
i
d
e
r
s
T
e
r
c
e
i
r
o
s/Third
p
a
r
t
i
e
s
A
t
a
c
a
d
istas/W
h
o
le
s
a
l
e
r
s
Empresa
Organization
Controle/
Influncia
Control/
Influence
A montante
(fornecimento)
Upstream
(supply)
A jusante
(distribuio)
Downstream
(distribution)
Alto
Strong
Alto
Strong
Baixo
Weak
Baixo
Weak
Figura 1 Cadeia de valor: um olhar de fora para dentro
Figure 1 The value chain: a view from the outside
Fonte: GRI Boundary Protocol, janeiro/2005 / Source: GRI Boundary Protocol, January, 2005
c. on interdependence: the search for efciency and the maximiza-
tion of results led organizations to transfer many of their
activities upstream (supply) and downstream (distribution)
their value chains. However, this responsibility transfer went
on to be managed only under the heads of price, quality and
delivery, leaving out of the picture socio-environmental, ethical
and governance risks inherent to activities previously conducted
under control of the organization itself.
To cope with this new reality, where socio-environmental, ethical
and governance considerations must join the more traditionally
addressed issues of price, quality and delivery, many organizations have
been adopting approaches including: 1) implementation of codes of
conduct applicable to their value chains; 2) assessment of risks related
to issues covered by the code (such as infant labor, working conditions,
environmental impacts etc); 3) regular audits; and 4) denition of
improvement plans for the organization. These approaches mainly
originated in organizations with global value chains, especially those
with suppliers and retailers in developing countries or in countries with
a background of violation of decent labor practices.
Centered on risk management, these approaches, with their
emphasis on codes of conduct, have been proving insufcient to
the construction of sustainable models and practices of value chain
management. And why is it so? Generally because of false premises,
such as:
a. using a logic of domination through economic power instead of
dialogue;
b. demanding fair practices which are not part of day-to-day
practices in the client organization;
33
cientes para incorporar sustentabilidade na cadeia de
valor, independentemente de mudanas na cultura e nos
processos organizacionais.
Com base na experincia que temos acumulado na Ekob
junto a organizaes que buscam incorporar a sustentabilidade
na sua cadeia de valor, uma abordagem consistente e integrada
deve contemplar trs elementos-chave, como mostra a gura
3. So eles:
mobilizao da cadeia de valor consiste em estimular
as organizaes da cadeia de valor da empresa para o
tema da sustentabilidade. Entre os resultados esperados
est o entendimento de que a incorporao da sustenta-
bilidade no dia-a-dia das empresas fundamental para a
sociedade como um todo, para os negcios em geral, para
cada uma das organizaes da cadeia e, em ltima anli-
se, para as relaes entre os elos da cadeia de valor;
integrao da sustentabilidade aos processos de ges-
to diz respeito ao aprimoramento de todas as etapas
do processo de gesto da cadeia de valor, a partir de um
olhar de sustentabilidade. Ou seja, desde a seleo, para
o caso de um fornecedor, ou prospeco, case se trate
de um cliente, at a eventual descontinuidade do rela-
cionamento, buscar oportunidades de melhoria nos pro-
cessos e ferramentas de gesto a partir da integrao da
sustentabilidade;
alinhamento das prticas dirias de relacionamento
envolve a capacitao e alinhamento permanente do
pblico interno da empresa que se relaciona com as or-
ganizaes da cadeia de valor, pois no dia-a-dia que o
valor adicionado cadeia ou subtrado da cadeia.
A
t
i
v
i
d
a
d
e
s

d
e

a
p
o
i
o
S
u
p
p
o
r
t

A
c
t
i
v
i
t
i
e
s
Infra-estrutura interna
Firm Infrastructure
(Financiamento, planejamento,
relaes com investidores)
(financing, planning,
investor-relations)
Gesto de Recursos Humanos
Human Resource Management
(contratao, treinamento,
sistema de remunerao)
(recruiting, training,
compensation system)
Desenvolvimento tecnolgico
Technology Development
(concepo de produtos, de processos,
testes, pesquisa de materiais e de mercado)
(product design, testing, process design,
material research, market research)
Compras
Procurement
(componentes,
equipamentos, servios)
(components, machinery,
advertising & services)
A
t
i
v
i
d
a
d
e
s

p
r
i
m

r
i
a
s
P
r
i
m
a
r
y

a
c
t
i
v
i
t
i
e
s
Logstica (entrada)
Inbound Logistics
(armazenagem de suprimentos,
coleta de dados, acesso de clientes)
(incoming material storage, data
collection, service customer access)
Operaes
Operations
(montagem, produo de
componentes, operaes em filiais)
(assembly, component fabrication,
branch operations)
Logstica (sada)
Outbound Logistics
(processamento de pedidos,
armazenagem, distribuio)
(order processing, warehousing,
report preparation)
Marketing e vendas
Marketing & Sales
(fora de vendas, promoo,
publicidade, propostas, website)
(sales force, promotion, advertising,
proposal writing, Website)
Servico ps-vendas
After-Sales Service
(instalao, assistncia tcnica,
soluo de queixas, conserto)
(installation, customer-support,
complaint-resolution, repair)
Prticas de compras e contrataes (como critrio
de seleo de fornecedores, preo justo etc.)
Procurement & supply chain practices (e.g.
supplier-selection criteria, fair pricing etc)
Uso de recursos naturais
Utilization of natural resources
Descarte de produtos obsoletos
Disposal of obsolete products
Manuseio de insumos
Handling of consumables
Privacidade do cliente
Customer privacy
Impactos de transporte (como
emisses, congestionamentos etc.)
Transportation impacts (e.g. emissions,
congestion, logging roads etc)
Uso e descarte de embalagens
Packaging use and disposal
Fonte: Michael Porter e Mark Kramer, Estratgia e Sociedade: o Elo entre Vantagem Competitiva e
Responsabilidade Social Empresarial. HBR Brasil, dezembro de 2006 / Source: Michael Porter and Mark
Kramer, Strategy and Society: The Link Between Competitive Advantage and Corporate Social Responsibility,
Harvard Business Review, December 2006, pp. 78-92.
Figura 2 Cadeia de valor: um olhar de dentro para fora
Figure 2 The value chain: a view from the inside
c. believing that policies, codes or regulations sufce to incorporate
sustainability into the value chain, independently of changes in
culture and organizational processes.
Based on the experience amassed by us at Ekob, working with
organizations searching to incorporate sustainability into their value
chains, a consistent and integrated approach should contemplate three
key-elements, as shown in gure 3. These are:
mobilization of the value chain stimulating organizations
in the value chain to the subject of sustainability. Among
the expected results is an understanding that incorporating
sustainability in their day-to-day practices is fundamental for
society as a whole, for business in general, for each and every
one of the organizations in the chain and, in nal analysis, for the
relationships between all the links therein;
integration of sustainability into management processes
perfecting all the stages of the chains management process with
a view to sustainability, that is, from the selection of suppliers
or prospection of customers to the eventual interruption of a
commercial relationship always to search for opportunities
of improvement in management processes and tools, from the
viewpoint of sustainability;
alignment of day-to-day practices ongoing capacity building
and alignment of the organizations internal public with other
organizations in the value chain: day-to-day practices are the
stuff out of which value is ultimately added or subtracted from
the chain.
34
Como resultado da ao integrada desses trs elementos-
chave, que so a mobilizao, a gesto e os relacionamentos di-
rios, as empresas com que temos trabalhado comeam a exercitar
o conceito ampliado de cadeia de valor, no qual a inovao inspi-
rada pela sustentabilidade, somada gesto consistente de riscos,
consolida a construo de relaes de longo prazo. Sem dvida
essas empresas esto reconhecendo a sua cadeia de valor como o
espao privilegiado para dar escala s suas prticas de RSE.
Referncias:
Dale Neef. The Supply Chain Imperative How to Ensure Ethical Beha-
vior in Your Global Suppliers. New York: Amacom, 2004.
Ivanka Mamic. Implementing Codes of Conduct How Businesses Ma-
nage Social Performance in Global Supply Chains. Genebra: Inter-
national Labor Ofce and Greenleaf Publishing, 2004.
Um olhar sobre a norma: cadeia
de valor
A seguir, apresentamos uma anlise do Instituto Ethos e
do UniEthos com base no trabalho realizado com as organi-
zaes participantes do GT Ethos ISO 26000. Elas foram
consultadas durante o ano de 2007, por ocasio das diversas
atividades presenciais e por via eletrnica.
Ao considerarmos os conceitos apresentados no texto de
Paulo Branco, e olharmos a verso atual da norma, vemos que a
questo da cadeia de valor tratada de maneira inconsistente e
irregular. O compromisso com a implementao da RS na cadeia
de valor referido em algumas passagens, porm no h orienta-
es prticas sobre como isso deve ser feito. Podemos destacar as
seguintes passagens da norma, relevantes para este tema:
Captulo Termos e Denies Apresenta quatro de-
nies relevantes. A primeira a de RS. Diz-se ali que
as organizaes devem implementar a RS em seus rela-
Relacionamentos
do dia-a-dia
Everyday
relationships
Processos
de Gesto
Management
Processes
Mobilizao
Mobilization
Inovao
Innovation
Gesto de riscos
Risk-management
Relaes sustentveis
Sustainable relationships
Incorporao da Sustentabilidade na Cadeia de Valor
Integration of Sustainability into the Value Chain
Engajamento da Cadeia de Valor
Value Chain Engagement
Figura 3 Abordagem integrada da cadeia de valor
Figure 3 An integrated approach on the value chain
Fonte/Source: Ekob
As a result of the interaction of these three key-elements, to wit,
mobilization, management and day-to-day relationships, the organizations
we have been working with are beginning to apply this extended concept
of value chain, where innovation inspired by sustainability and added
to consistent risk management consolidates the building of long term
relationships. These organizations are doubtlessly recognizing their value
chains as a privileged space to scale up their CSR practices.
References:
Dale Neef. The Supply Chain Imperative How to Ensure Ethical
Behavior in Your Global Suppliers, New York: Amacom, 2004
Ivanka Mamic. Implementing Codes of Conduct How Businesses
Manage Social Performance in Global Supply Chains. Geneva,
International Labor Ofce and Greenleaf Publishing, 2004.
A view on the guidance standard:
the value chain
The following is an analysis by Ethos Institute and UniEthos,
based on our work with the organizations taking part in the GT
Ethos ISO 2600. They have been consulted throughout the year
2007 in the course of several meetings and through electronically-
mediated activities.
Considering the concepts presented by Paulo Branco, and perusing
the current version of the guidance standard, it is noticeable that the value
chain issue is treated in an irregular and inconsistent way. The commitment
towards implementation of SR into value chains is referred to at some
points, but there is no practical guidance on how this should be achieved.
The following relevant passages in the standard may be singled out:
Terms and Denitions The clause presents four denitions
relevant to this topic. The rst one is the denition of SR,
which states that organizations should implement SR in their
35
cionamentos, termo que na norma se refere a esfera de
inuncia. A segunda a prpria denio de esfera de
inuncia, que inclui todas as relaes que a organizao
inuencia ou controla; e aqui se situa a cadeia de valor. A
terceira a denio de cadeia de valor, que est muito
prxima daquela de Michael Porter, apresentada no texto
de Paulo Branco. Ambas focam as atividades da cadeia.
A quarta a denio de cadeia de fornecimento, que
conforme a denio apresentada pela norma se entende
como parte da cadeia de valor.
Captulo Prticas de RS Dentro da seo Identi-
cando a RS deste captulo, parte do texto se dedica
a estabelecer que a RS se estende alm da organizao,
permeando sua esfera de inuncia. Considerando as de-
nies que a norma apresenta, a esfera de inuncia
inclui a cadeia de valor.
Captulo Temas Centrais da RS O tema central Pr-
ticas justas de operao traz uma referncia promoo
da RS na esfera de inuncia da organizao. Essa pas-
sagem menciona a cadeia de valor, as prticas de com-
pras, a conscientizao e o relacionamento com outras
organizaes.
Captulo Diretrizes para uma Organizao sobre a Im-
plementao da RS O captulo tem uma seo dedica-
da responsabilidade de determinadas organizaes so-
bre outras. Nesta parte so descritos os relacionamentos
que a organizao pode ter dentro sua cadeia de valor.
Apesar de alguns pontos positivos, a norma deveria de-
senvolver mais essa questo. Apresenta uma boa denio de
cadeia de valor, porm faltam explicaes sobre como as orga-
nizaes podem mape-la, isto , detectar quais so os casos
em que inuenciam mais ou causam maior impacto. A relao
entre a cadeia de valor e o ganho de escala das aes de RS no
abordada, assim como no explicada em nenhum momento
a natureza do conceito. O captulo Compreendendo a RS de-
veria listar a cadeia de valor como uma das caractersticas da
RS e explic-la. J os captulos Prticas de RS e Diretrizes
para uma Organizao sobre a Implementao da RS deveriam
trazer orientaes prticas sobre como mapear a cadeia, esta-
belecer a relevncia dos relacionamentos etc.
relationships, a term which, in the guidance standard, refers to
sphere of inuence. The second point is the very denition of
sphere of inuence, which includes all the relationships inuenced
or controlled by the organization, that is, its value chain. The third
issue is the denition of value chain, which follows very closely
Michael Porters denition, as presented in Paulo Brancos text.
Both denitions focus on the activities in the chain. The fourth
aspect is the denition of supply chain, which, according to the
wording presented by the standard, is understood as part of the
value chain.
Practices of SR In the segment on Identifying SR, part of the
text is devoted to bring home the point that SR extends beyond
the organization, permeating its sphere of inuence. Considering
the denitions presented by the standard, the sphere of inuence
includes the value chain.
SR Core Subjects The core issue Fair operating practices
makes reference to the promotion of SR within the organizations
sphere of inuence. This passage mentions the value chain,
procurement and purchasing decisions, awareness raising and
relationship with other organizations.
Guidance for an Organization on Implementing SR This
clause has a section devoted to the responsibility of certain
organizations over others. The passage describes the possible
relationships of an organization within its value chain.
Notwithstanding some positive aspects, the guidance standard
should develop this issue more thoroughly. It presents a good denition
of value chain, but lacks clarications on how organizations can map it,
that is, detect which cases involve more or less impact. The relationship
between value chain and scaling up of SR actions is not addressed,
just as the nature of the concept itself. The clause on Understanding
SR should list the value chain as one of the characteristics of SR and
further elucidate it. On the other hand, the clauses on Practices of SR
and Guidance for an organization on implementing SR should bring
practical guidance on how to map the chain, establish the relevance of
the relationships etc.
36
Engajamento de stakeholders
No dia 9 de novembro de 2007, durante uma plenria-
ocina do GT Ethos ISO 26000, diversas organizaes deba-
teram sobre o engajamento de stakeholders e como o conceito
de stakeholder e seus desdobramentos estavam reetidos na
norma. A palestrante foi Snia Loureiro, administradora que
durante 12 anos atuou em empresas multinacionais como Ci-
tibank, Cargill e Archer Daniels Midland. Hoje trabalha como
consultora de empresas que buscam aprimorar sua gesto
com base na responsabilidade social e no desenvolvimento
sustentvel. Coordena tambm o Grupo Brasileiro de Estudos
da GRI/G3, iniciativa do Instituto Ethos, do Centro de Estu-
dos em Sustentabilidade (GVCES) e da Associao Brasileira
de Comunicao Empresarial (Aberje). co-coordenadora,
desde 2003, do curso Princpios e Prticas da Responsabi-
lidade Social nas Empresas, da Fundao Getlio Vargas, e
docente do mdulo Ferramentas de Gesto. No UniEthos,
instrutora e parceira no desenvolvimento de contedo para
cursos in company sobre relatrios de sustentabilidade e ba-
lano social.
A AccountAbility, em sua publicao The Practitioners Han-
dbook on Stakeholder Engagement, dene os stakeholders como
um grupo ou um indivduo que pode afetar ou ser afetado pe-
las atividades de determinada organizao. Da mesma maneira,
tambm dene como qualquer indivduo ou grupo que possa
ajudar a denir propostas de valor para a organizao.
Como engajamento entendemos o processo de buscar pon-
tos de vista das partes interessadas na construo do relaciona-
mento com a organizao. Ou, ainda, o esforo de uma organi-
zao para entender e envolver stakeholders e seus interesses
no andamento de suas atividades e processos de deciso.
Quando surgiu a denio de RSE, j se valorizava a rela-
Snia Loureiro,
coordenadora do Grupo Brasileiro
de Estudos da GRI/G3, iniciativa
do Instituto Ethos, GVCES e Aberje
Snia Loureiro,
coordinates the Brazilian Study Group
for GRI/G3, a joint initiative by
Ethos Institute, GVCES and Aberje
A view on the guidance standard:
stakeholder engagement
On November, 9, 2007, during a GT EthosISO 26000
plenary-workshop, several organizations discussed the issue of
stakeholder engagement and how the concept of stakeholder
and its developments was reected by the guidance standard.
The invited lecturer was Snia Loureiro, a business manager
with 12 years of experience in multinational corporations such
as Citibank, Cargill and Archer Daniels Midland, currently a
business consultant for organizations interested in perfecting their
management with a view to social responsibility and sustainable
development. She also coordinates the Brazilian Study Group
for GRI/G3, a joint initiative by Ethos Institute, the Center for
Sustainability Studies (GVCES) and the Brazilian Association for
Business Communication (Aberje). In addition, since 2003, she
coordinates a course on Social Responsibility Principles and
Practices in Organizations at Fundao Getulio Vargas, e teaches
on the Management Tools module, besides being a lecturer and
associate of UniEthos in contents development for in company
courses on sustainability and social audit reports.
In its publication The Practitioners Handbook on Stakeholder
Engagement, AccountAbility denes stakeholders as a group or individual
that may affect or be affected by the activities of a given organization.
Stakeholders are also dened as any individual or group that may help
the organization in dening valuable proposals for it.
As to engagement, we understand it to be the process of searching
for the points of view of interested parties in the construction of a
Foto: Cludia Perroni
37
o da empresa com as partes interessadas. A qualidade dessa
relao depende muito de processos de engajamento sistem-
ticos que forneam subsdios diretos para a empresa direcionar
sua estratgia. Conhecer melhor as partes interessadas e suas
demandas pode proporcionar melhor capacidade de resposta
aos desaos futuros e fortalecer as relaes j estabelecidas. A
prtica do dilogo oferece ainda a possibilidade de gerenciar a
reputao da empresa entre os pblicos estratgicos.
O processo de engajamento dos stakeholders pode servir
como ferramenta para a compreenso de seus interesses e expec-
tativas. As organizaes costumam promover diferentes formas de
engajamento dos stakeholders. Isso acontece, por exemplo, quan-
do se busca o cumprimento de normas internacionais; quando se
informa sobre processos organizacionais ou sobre negcios em
andamento; e, mais recentemente, para identicao de conte-
do relevante para a elaborao de relatrios de sustentabilidade.
A evoluo dessa prtica acompanha a trajetria do prprio
movimento da responsabilidade empresarial, com diferentes es-
tgios, como mostra a gura 4.
fundamental orientar-se pelos princpios apresentados
na gura 5 e ter uma estratgia bem desenhada para o processo
de engajamento. Outras providncias teis so: comear com
antecedncia e de forma proativa; no ter medo de criar ex-
pectativas; no esperar pelo surgimento de um problema para
providenciar o engajamento; gerenciar o processo, denindo a
estratgia, objetivos, cronograma, oramento e alocao de res-
ponsveis; buscar trabalhar em parceria; conhecer a fundo a
dinmica de poder local; e aprender ao longo do processo para
aprimorar a atuao.
As empresas podem encontrar metodologias especcas
para o engajamento. Uma das mais conhecidas AA 1000SES
Stakeholder Engagement Standard. Entre as tcnicas usadas
Incluso
Inclusion
Figura 4 Trs geraes de engajamento
corporativo com stakeholders
Figure 4 Three generations of
corporate stakeholder engagement
Figura 5 Princpios fundamentais
do engajamento com stakeholders
Figure 5 Fundamental principles
of stakeholder engagement
1 2 3
Gerao
st Generation
Gerao
st Generation
Gerao
st Generation
Presso direcionava o
engajamento para alvio
da crise com benefcios
localizados
Pressures directed
engagement, with a view
to relieving a crisis with
localized benefits
Engajamento
sistemtico para
gerenciamento de risco
e para aumentar o
entendimento sobre os
stakeholders
Systematic engagement
for managing risks and
increasing understanding
about stakeholders
Engajamento
estratgico e integrado
para competitividade
sustentvel
Strategic and integrated
engagement for
sustainable competitive-
ness
Compromisso em refletir, em todos os estgios de um processo,
necessidades e aspiraes dos stakeholders
Commitment to reflect, throughout the whole process, the stakeholders needs and aspirations.
Saber o que importa para
voc e para os stakeholders
Knowing what matters to you
and your stakeholders
Entender seus impactos e o que
as pessoas pensam de voc
Understanding your impacts and
what people think of you
Demonstrar respostas
adequadas
Adequately responding
Princpios
Principles
Completude
Completeness
Materialidade
Materiality
Capacidade de Resposta
Response Capacity
relationship with the organization. Or yet as the efforts of an organization
to understand and involve stakeholders and their interests in the course
of its activities and decision processes.
When CSR was dened, the relationship of a company with its
interested parties was already valued. The quality of this relationship
depends very much of systematic engagement processes that provide
the organization with direct elements to inform its strategy. A better
knowledge of the interested parties and their demands may provide a
better capacity of response to future challenges and strengthen already
established relationships. The practice of dialogue offers in addition
the possibility of managing the organizations reputation in strategic
segments.
The process of stakeholder engagement may serve as a tool for
the understanding of their interests and expectations. Organizations
use to promote different ways of engaging stakeholders for instance,
when one searches for compliance with international regulations;
when information is provided on organizational processes or ongoing
negotiations; and, more recently, by the identication of relevant
aspects for the elaboration of sustainability reports.
The evolution of this practice has come hand in glove with the very
CSR movement, through different stages, as shown on gure 4.
It is fundamental to follow the principles indicated on gure 5
and to have a well-designed strategy for the process of engagement.
Other useful measures are: to begin as soon as possible, in a proactive
way; not to be afraid of creating expectations; not to wait for the onset
of a problem to begin engagement; to manage the process, dening
the strategy, objectives, chronogram, budget and allocation of people
responsible for it; to work in partnership; to get to know as deeply as
38
para facilitar o dilogo podemos citar a Appreciative Inquiry e a
Open Space Technology.
A metodologia Appreciative Inquiry foi criada nos Estados
Unidos pelo doutor David Cooperrider. Seu princpio fundamen-
tal tornar a organizao melhor, com base no que ela j tem
de bom. O grande diferencial do mtodo que ele no se con-
centra na discusso dos problemas da organizao, mas sim no
reconhecimento e na maximizao de suas foras. Dessa forma,
promove o desenvolvimento da empresa no presente e cria so-
lues para seu futuro.
O Open Space Technology uma metodologia de reunio
em que os participantes so convidados a produzir a agenda do
encontro e liderar pequenos grupos de discusso. Desenvolvida
por Harrison Owen, especialista e autor de livros da rea, permi-
te que grupos auto-organizados, de portes diversos, tratem de
problemas altamente complexos em um perodo de tempo muito
curto. Usualmente existe um facilitador, mas ele no atua como
um lder ocial do encontro.
A seguir, uma proposta de sistematizao do processo
de engajamento de stakeholders baseada na publicao IFC:
Stakeholder Engagement - A Good Practice Handbook to Com-
panies Doing Business in Emerging Countries.
Cinco estgios do engajamento dos stakeholders
1 ESTGIO: PENSAR ESTRATEGICAMENTE
Denir objetivos estratgicos
Mapear os stakeholders
Identicar assuntos de interesse
Priorizar os stakeholders
2 ESTGIO: ANALISAR E PLANEJAR
Rever progressos
Aprender com os outros e identicar parceiros
Aprender sobre os stakeholders
Denir objetivos dos stakeholders
Denir margens de movimento
3 ESTGIO: FORTALECER AS CAPACIDADES
Fortalecer a habilidade de resposta sobre um assunto
Desenvolver habilidades internas
Construir a capacidade de engajamento do stakeholder
4 ESTGIO: ENGAJAMENTO COM OS STAKEHOLDERS
Identicar a mais efetiva abordagem para o engajamento
Desenhar o processo
5 ESTGIO: AGIR E REVISAR
Planejar atividades de follow-up
possible local dynamics of power and to keep learning all through the
process, in order to prefect action.
Organizations may nd specic methodologies for the engagement.
One of the best-known is the AA 1000SES Stakeholder Engagement
Standard. Among the techniques used to facilitate dialogue might be
mentioned Appreciative Inquiry and Open Space Technology.
Appreciative Inquiry is a methodology created in the United States by
Dr. David Coperrider. Its fundamental principle is to improve an organization
based on what positive things it already has. The great advantage of
this method lies on its not concentrating on discussing the problems of
the organization, but on their recognition, and on maximization of the
organizations forces. Thus, the method promotes the development of the
organization in the present, and devises solutions for its future.
Open Space Technology is a meeting methodology in which
participants are invited to dene the meetings agenda and lead small
discussion groups. Developed by Harrison Owen, a specialist and author
in this eld, it allows self-organized, variously-sized groups to address
highly complex problems in a very short period of time. There is usually a
facilitator, but he does not act as an ofcial leader for the meeting.
The following is a proposal for systematization of the stakeholder
engagement process, based on the IFC publication: Stakeholder
Engagement A Good Practice Handbook to Companies Doing Business
in Emerging Countries.
Five stages in stakeholder engagement
1st STAGE: THINK STRATEGICALLY
Dene strategic goals
Map stakeholders
Identify themes of interest
Prioritize stakeholders
2ND STAGE: ANALYSIS AND PLANNING
Review the process
Learn from others to identify partners
Learn about the stakeholders
Dene their goals
Dene your leeway
3RD STAGE: STRENGTHEN CAPACITIES
Strengthen response capacity in a given theme
Develop internal skills
Build the stakeholders engagement capacity
4TH STAGE: STAKEHOLDER ENGAGEMENT
Identify the most effective approach for the engagement
Design the process
5TH STAGE: ACT AND REVIEW
Plan follow up activities
Internalize learning
39
Internalizar a aprendizagem
Revisar o engajamento
Assegurar seus stakeholders
Uma dica valiosa iniciar a prtica com base em um projeto
especco. Assim, ca uma sugesto: por exemplo, engajar os
stakeholders no processo de denio do contedo do relatrio
de sustentabilidade da empresa (teste de materialidade).
Tal processo pode aumentar a receptividade e a utilidade do
relatrio para os stakeholders e muito provavelmente resultar
em aprendizagem contnua para a organizao relatora.
Referncias:
Stakeholder Engagement Manual, volume 1 - UNEP/AccountAbility/
Stakeholder Research Associates.
Stakeholder Engagement Manual, volume 2 - UNEP/AccountAbility/
Stakeholder Research Associates.
The Materiality Report.
AA 1000SES Stakeholder Engagement Standard.
IFC: Stakeholder Engagement A Good Practice Handbook to Compa-
nies Doing Business in Emerging Countries.
Humberto Mariotti. Dilogo: um mtodo de reexo conjunta e ob-
servao compartilhada da experincia.
Um olhar sobre a norma:
engajamento de stakeholders
A seguir, apresentamos uma anlise do Instituto Ethos e
do UniEthos sobre o trabalho realizado com as organizaes
participantes do GT Ethos ISO 26000. Elas foram consulta-
das durante o ano de 2007, por ocasio das diversas atividades
presenciais e por via eletrnica.
Ao considerarmos os conceitos apresentados no texto de
Sonia Loureiro, podemos dizer que, de um modo geral, a norma
aborda de maneira satisfatria a relao da RS com o engaja-
mento de stakeholders. O texto demonstra que esta uma ati-
vidade-chave para a RS. J na reunio de Bangcoc (2005) havia
sido decidido que esse tema seria tratado de maneira transversal
na norma, estando presente em vrios captulos. Hoje pratica-
mente todos os captulos abordam a questo, cada um a sua
maneira. Podemos citar os seguintes destaques:
Captulo Termos e Denies Traz uma denio de
stakeholder que, apesar de no coincidir com a denio
Review the engagement
Ensure your stakeholders
A valuable tip is to begin the practice based on a specic project.
So, for example, engage stakeholders during the process of denition of
contents for the organizations sustainability report (materiality test).
This process may favor the reception and usefulness of the report
for the stakeholders and, most likely, will result in an ongoing learning
for the reporting organization.
References:
Stakeholder Engagement Manual, volume 1 UNEP/AccountAbility/
Stakeholder Research Associates.
Stakeholder Engagement Manual, volume 2 UNEP/AccountAbility/
Stakeholder Research Associates.
The Materiality Report.
AA 1000SES Stakeholder Engagement Standard.
IFC: Stakeholder Engagement A Good Practice Handbook to Companies
Doing Business in Emerging Countries.
Humberto Mariotti. Dilogo: um mtodo de reexo conjunta e
observao compartilhada da experincia [Dialogue: a method for
joint reexion and shared observation of experience].
A view on the guidance standard:
stakeholder engagement
The following is an analysis by Ethos Institute and UniEthos,
based on our work with the organizations taking part in the GT
Ethos ISO 2600. They have been consulted throughout the year
2007 in the course of several meetings and through electronically-
mediated activities.
Considering the concepts presented by Snia Loureiro, we may say
that, generally speaking, the guidance standard satisfactorily addresses
the relationship between SR and stakeholder engagement. The text
succeeds in demonstrating that this is a key-activity for SR. Already in
the Bangkok Meeting (2005) it had been decided that this issue would be
treated transversally by the guidance standard, being touched upon in
several clauses. As of this moment, practically all the clauses address the
subject, each in its own way. The following points might be highlighted:
Terms and Denitions This clause brings a denition of
stakeholder which, although not coinciding with the traditional
denition presented by Snia, is in complete agreement with it.
Another positive aspect is the denition of SR, according to which
40
tradicional apresentada por Sonia, converge completa-
mente para ela. Outro ponto positivo a denio de RS,
segundo a qual as organizaes devem levar em conside-
rao as expectativas dos stakeholders.
Captulo Compreendendo a RS Apresenta o enga-
jamento de stakeholders como uma das caractersticas
bsicas da RS.
Captulo Princpios de RS Este captulo considera
como um princpio do comportamento socialmente res-
ponsvel, por parte das organizaes, o respeito e a con-
siderao pelos interesses de seus stakeholders.
Captulos Prticas de RS e Diretrizes para uma Orga-
nizao sobre a Implementao da RS Estes captulos
reconhecem o engajamento de stakeholders como uma
prtica central da RS e trazem orientaes sobre como efe-
tiv-la. H ainda muito espao para melhoria. Se conside-
rarmos, por exemplo, o captulo Implementao, vemos
que faltam orientaes concretas sobre o engajamento de
stakeholders. Seria oportuno trazer um passo-a-passo para
a ao. Um bom exemplo de como isso poderia ser feito so
as etapas apresentadas no texto de Sonia Loureiro.
tica e comportamento tico
No dia 9 de novembro de 2007, as organizaes partici-
pantes do GT Ethos ISO 26000 debateram sobre a natureza
do conceito de tica e como este estava reetido na norma.
Para tanto, tivemos como palestrante Mario Sergio Cortella,
lsofo, professor-doutor titular do Departamento de Teologia
e Cincias da Religio e da Ps-Graduao em Educao da
PUC-SP e professor convidado da Fundao Dom Cabral e do
GV PEC da FGV/SP, alm de autor de diversos livros e ex-
secretrio municipal de Educao de So Paulo (1991-1992).
Por estar relacionada vontade, a tica uma coisa abso-
lutamente humana. Diz respeito nossa capacidade de decidir,
escolher, julgar enm, nossa capacidade de ser livre. tica
sem liberdade no existe.
s vezes ouvimos algum dizer que gostaria de ser livre
como um pssaro. Ora, o pssaro no livre. No tem liberdade
de escolha. O pssaro predeterminado.
Ser que ns, homens e mulheres, ainda temos alguma for-
ma de instinto?
organizations should take into consideration the expectations of
the stakeholders.
Understanding SR This clause presents the stakeholder
engagement as one of the basic characteristics of SR.
Principles of SR This clause establishes respect and
consideration for the stakeholders on the part of organizations as
one of the principles of socially responsible behavior.
Practices of SR and Guidance for an Organization on
Implementing SR These clauses recognize stakeholder
engagement as a central SR practice and provide guidance
on how to do it. There is room for improvement, though: if we
consider, for instance, the clause on Implementation, we will see
a lack of concrete guidance on stakeholder engagement. A step-
by-step guide to action would be in order here. A good example
of how this could be done are the ve stages presented in Snia
Loureiros text.
Ethics and ethical behavior
On November, 9, 2007, organizations participating in the GT
Ethos ISO 26000 discussed the nature of the concept of Ethics
and how this was reected by the guidance standard. To this end,
we had as lecturer Professor Mario Sergio Cortella, a philosopher,
professor of the Department of Theology and Religious Science
and post- graduate professor in Education at PUC-SP, invited
professor at Fundao Dom Cabral and GV PEC/Fundao Getulio
Vargas, as well as author of several books and former Municipal
Secretary of Education for the city of So Paulo (1991-1992).
Being related to the will, ethics is an absolutely human thing. It
concerns our ability to decide, to choose, to judge in short, it concerns
our ability to be free. There is no such thing as an ethics without
freedom.
41
O de sobrevivncia, por exemplo, j abandonamos h muito
tempo. Caso contrrio, no comeramos o que nos faz mal. Ne-
nhum outro animal se suicida, mas alguns de ns so capazes
de dar a vida por outra pessoa, ou por uma causa, na condio
de el ou mrtir.
Instinto de defesa, tambm no temos. Se algum nos
ameaa, somos capazes de negociar ou contemporizar.
Portanto, em ns, seres humanos, aquilo que chamamos ins-
tinto j est submetido nossa vontade e s nossas necessidades.
No devemos confundi-las com o instinto. Este uma ordem da
natureza, algo irreprimvel, anterior e superior a cada um de ns.
aquilo que caracteriza sobretudo outros animais, no o homem.
Marx dizia que o pior tecelo ser sempre melhor que uma
aranha. Esta j nasceu sabendo tecer, mas no consegue modi-
car aquilo que sempre fez. Tece teias magncas, porm iguais
s que sua espcie faz e fazia. Apenas obedece a um impulso,
no tem autonomia.
Com seres humanos, diferente. Uma das primeiras coisas
que uma criana aprende a dizer no. Seres humanos podem ou
no seguir as regras estabelecidas. Temos capacidade de escolha.
Quem introduziu isso no Ocidente foram os judeus, com a
histria de Ado e Eva. Deus os chamou e disse: Vocs faam o
que quiserem, mas no comam o fruto da rvore proibida. Eles
podiam no comer. Comeram porque quiseram. No havia obri-
gatoriedade. Tinham a possibilidade de escolha.
No mundo greco-romano no era assim. L os deuses que
decidiam pelos seres humanos, tanto que a obra grega por ex-
celncia a tragdia, que implica uma viso inexorvel da vida.
J a viso dramtica a de que o homem pode modicar o
prprio destino. A viso do drama a viso da escolha. No so
os deuses que decidem.
Precisamos ento fazer essa distino. O que trgico est
fora do controle humano, enquanto o que dramtico est no nos-
so mbito de ao. A seca uma tragdia. A fome um drama.
Mario Sergio Cortella,
lsofo, professor-doutor titular do
Departamento de Teologia e Cincias
da Religio e da Ps-Graduao em
Educao da PUC-SP.
Mario Sergio Cortella,
philosopher, professor of
the Department of Theology and
Religious Science and post- graduate
professor in Education at PUC-SP
Occasionally we hear someone say that he would like to be free as
a bird. Now, birds are not free. They have no freedom of choice. Birds are
predetermined.
But, going back as to us, men and women, do we still have some
form of instinct?
Let us take the survival instinct, for instance: this one we have
abandoned a long time ago. Otherwise, none of us would eat and drink
unhealthy stuff. No other animal commits suicide, but some of us are
capable to give our lives for other people or for a cause, as a devotee or
a martyr.
The defense instinct, this one also is no longer with us. If someone
threatens us, we are capable of negotiating or compromising.
Therefore, in us human beings, that which we call instinct is already
submitted to our will and to our needs. We should not confuse them
with the instinct. This is a command of nature, something irrepressible,
more ancient and more powerful than each one of us. Something which
characterizes, above all, other animals not Man.
Marx used to say that the worst spinster will always be better than
the best spider. The spider knows how to spin since it was born, but is
unable to modify what it always does. It spins magnicent webs, but
always the same as all the others its species makes, or ever made. It just
obeys a drive, it has no autonomy.
With human beings, things are different. One of the rst things
a child learns is to say no. human beings may or may not follow pre-
established rules. We have the ability to choose.
The West received this from the Jews, with the story about Adam
and Eve. God called them and said: You do what you like, only, do not
eat from the fruit of the forbidden tree. They should not eat it. They
ate it because they wanted to. There was no command. They had the
possibility to choose.
In the Graeco-Roman world things were not so. In that world,
gods decided for the human beings, so much so that the Greek creation
Foto: Cludia Perroni
42
Trabalhar na construo de uma norma de conduta tica
ter uma viso dramtica, e no trgica, da vida. Signica apos-
tar na possibilidade de transformao da sociedade. Signica
acreditar que o ser humano tem autonomia para escolher o ca-
minho que pretende seguir.
No entanto, no devemos confundir soberania com auto-
nomia. Autonomia fazer o que eu desejo no mbito da minha
condio e das minhas possibilidades. Um lho menor de idade
no pode ser soberano, mas sim autnomo. A mesma coisa vale
para uma empresa. At h pouco tempo muitas delas se sen-
tiam soberanas, ou seja, achavam que podiam fazer o que bem
entendessem.
Pois bem: muito cuidado com essa lgica. Se queremos fazer
uma ISO de responsabilidade social porque no concordamos com
isso. porque acreditamos que podemos ter liberdade, autonomia
mas no soberania. Ou seja, precisamos agir baseados na tica.
Por sermos humanos, a todo momento estamos subme-
tidos a dilemas e confitos ticos, na medida em que temos
de dar respostas satisfatrias s trs questes bsicas:
Quero?
Devo?
Posso?
H coisas que uma pessoa quer, mas no deve; outras
que ela deve, mas no pode; e outras que ela pode, mas no
quer. Estamos em equilbrio quando queremos aquilo que
podemos e devemos.
Cabe fazer uma distino entre dilema tico e conito
tico. Conito tico quando uma pessoa precisa escolher
entre duas coisas saudveis. Ambas as coisas so aceitveis;
porm, ainda assim, a escolha ter um preo.
Caso diferente quando se deve escolher entre duas
coisas em que apenas uma delas eticamente saudvel. Nes-
se caso, estamos diante de um dilema tico.
A tica o conjunto de princpios e valores que orienta
nossa tomada de decises em relao a essas trs questes
da vida. Delas no podemos fugir, se queremos exercer a
nossa liberdade.
As trs grandes questes
Being human, we are all constantly faced by ethical dilemmas and
conicts, as we have to answer satisfactorily to three basic questions:
Do I want it?
Should I?
Can I?
Sometimes a person wants something, but shouldnt; in other
cases, she should, but cant; in yet other cases she can, but doesnt
want. A balance is stricken when we want something that we can
and should obtain.
A distinction could be made between ethical dilemmas and
ethical conficts. An ethical conict occurs when a person must
choose between two healthy things. Both choices are acceptable;
but, even so, the choice will take its toll, will have a price.
Things are altogether different when one must choose between
two possibilities where only one of them is ethically healthy. In this
case, we are before an ethical dilemma.
Ethics is the set of principles and values guiding us in our
decisions towards these three great questions in life. We cannot
escape them, if we want to exercise our freedom.
The three great questions
par excellence is Tragedy, which implies an inexorable view of life. The
dramatic view, on the other hand, says that Man is able to change his
own destiny. It is not to the gods to decide.
We must make this distinction, then: what is tragic lies outside
human control, whereas what is dramatic lies within our power of
action. Draughts are tragedies. Famines are dramas.
To work in the construction of a standard of ethical conduct is
to have a dramatic, not a tragic view of life. It means betting on the
possibility of transformations in society. It means believing that the
human being has the autonomy to choose the way he intends to tread.
However, we should not confound autonomy with sovereignty.
Autonomy is the ability to do what I want within my condition and my
possibilities. A minor cannot be sovereign, but may be autonomous. The
same applies to organizations. Not so much time ago many of them felt
43
Mas o que a tica? Existem vrias denies. Uma das
mais usuais aquela que a dene como um conjunto de valores
e princpios que orientam o nosso comportamento social.
muito difcil viver socialmente. Mesmo na vida privada de
um casal, h divergncias.
Temos autonomia para decidir. A tica a maneira pela qual
administramos a nossa autonomia.
No existe ningum sem tica. Mesmo uma empresa que
engana o sco, um deputado que rouba o dinheiro pblico
todos eles tambm tm algum tipo de tica. O ladro baseia-se
na tica da convenincia. Como ela no a nossa, chamamos de
antitica. Porm, todos os seres humanos tm valores e princ-
pios que moldam sua conduta, j que vivem socialmente.
No existe tica individual. Ela sempre coletiva. O que no
temos ainda uma tica universal, que seja aceita por todos. Na
prtica, ela sempre est vinculada a um determinado grupo.
Uma tica universal possvel, mas implica uma viso da
alteridade. Ou seja: a capacidade de olhar o outro como ou-
tro, no como estranho. Compreend-lo antes de aceit-lo ou
rejeit-lo.
Precisamos encarar a tica como uma proteo integri-
dade da vida e do prprio planeta. Vale citar a frase do escritor
francs Franois Rabelais (1483-1553): Conheo muitos que
no puderam quando deviam, porque no quiseram quando po-
diam. Ela nos ajuda a pensar. Ns devemos e podemos. Mas ser
que queremos?
Um olhar sobre a norma: tica e
comportamento tico
A seguir, apresentamos uma anlise do Instituto Ethos e
do UniEthos sobre o trabalho realizado com as organizaes
participantes do GT Ethos ISO 26000. Elas foram consulta-
das durante o ano de 2007, por ocasio das diversas atividades
presenciais e por via eletrnica.
Ao considerarmos os conceitos apresentados no texto de
Mario Sergio Cortella, podemos dizer que a prpria norma pode
ser tida como um instrumento de comportamento tico. A nor-
ma pretende recomendar padres de atuao para as organiza-
es em seu contexto social exatamente a denio de tica
apresentada por Cortella. Porm, o conceito de tica, especi-
camente, abordado de maneira pouco uniforme na norma.
sovereign, that is, they felt they could do anything they wanted.
Well, let us take care with this logic. If we want to create an ISO
standard for social responsibility, this is because we do not agree with
that. This is because we believe we can have freedom, autonomy but
not sovereignty. In other words, we must act ethically.
But what is ethics? There are several denitions. One of the most
usual is that according to which ethics is a set of values and principles
to guide our social behavior.
Living in society is a very difcult thing. Even in a couples private
life there are bound to be divergences. We have the autonomy to decide.
Ethics is our way of managing our autonomy.
There is no one without some kind of ethics. Even an organization
that evades taxes, a public man that embezzles money all of them have
some kind of ethics. The thief bases himself on an ethics of convenience.
Since this is not our brand of ethics, we call it anti-ethic. But all human
beings have values and principles guiding their conducts, for they live
in society.
There isnt such thing as an individual ethics. It is always collective.
What we do not have yet is a universal ethics, that is, one accepted by
everybody. In practice, it is always linked to a given group.
A universal ethics is possible, but implies some vision of otherness.
To wit: the ability to see the other as the other, not as a stranger. To
understand him, before accepting or rejecting him offhand.
We should see ethics as a protection to the integrity of life, and
even of our own planet. Perhaps it is worthwhile to quote the French
writer Franois Rabelais (1483-1553): I know many who couldnt when
they should, because they wouldnt when they could. This is food for
thought. We must and we can. But, will we?
A view on the guidance standard:
ethics and ethical behavior
The following is an analysis by Ethos Institute and UniEthos,
based on our work with the organizations taking part in the GT
Ethos ISO 2600. They have been consulted throughout the year
2007 in the course of several meetings and through electronically-
mediated activities.
Considering the concepts presented by Mrio Srgio Cortella, we
may say that the guidance standard itself can be seen as an instrument
44
Alguns trechos apresentam referncias claras e importantes,
mas em outros isso no ocorre. Como pontos de destaque pode-
mos citar as seguintes passagens:
Captulo Termos e Denies O captulo traz uma
denio satisfatria de comportamento tico, embora
ainda possua uma redao confusa, pouco objetiva. A
parte nal da denio essencial por atrelar a conduta
tica a normas internacionais de comportamento. Essa
uma referncia de alta relevncia, pois como normas
internacionais de comportamento podemos incluir a De-
clarao Universal de Direitos Humanos.
Captulo Princpios de RS Este captulo recomenda
que as organizaes devem respeitar relevantes normas
internacionais onde essas normas so superiores lei na-
cional. Apesar do ttulo ruim, esta seo traz orientaes
sobre como as organizaes devem agir em situaes nas
quais a lei nacional no respeita as normas internacio-
nais. Nesses casos, sugere que a organizao se baseie
em normas internacionais e evite a cumplicidade com
qualquer forma violao. Esta seo relevante, pois,
conforme exposto no texto de Cortella, a tica tem rela-
o com a nossa capacidade de fazer escolhas e, sobretu-
do, com aquelas que no so baseadas apenas na nossa
convenincia.
Apesar de a norma, como um todo, ser uma referncia para
a adoo de um comportamento tico por parte das organiza-
es (neste caso, de acordo com a tica da RS), faltam orienta-
es especcas sobre como devem desenvolver aes concretas
na sua operao e em seus relacionamentos. Orientaes sobre
como desenvolver cdigos de tica e de conduta e sobre como
divulgar os padres de tica entre os stakeholders so questes
que a norma deveria abordar, provavelmente no captulo refe-
rente implementao da RS.
of ethical behavior. The standard is meant to recommend courses of
action to organizations in their social context exactly the denition
of ethics presented by Cortella. But the concept of ethics, specically
speaking, is approached by the standard in a less than uniform manner.
Some passages refer to it clearly and importantly, but this is not the case
everywhere. The following points may be singled out:
Terms and Denitions This clause presents a satisfactory
denition of ethical behavior, although with somewhat confused
wording, lacking in objectivity. The nal part of the denition is
essential for attaching ethical conducts to international norms of
behavior. This is a highly relevant reference, since, among these
international norms may be included the Universal Declaration
of Human Rights.
Principles of SR This clause recommends that organizations
should respect relevant international norms where these norms
are superior to national law and practice. In spite of the bad title,
the section presents guidance on how organizations should act in
situations where the national law does not respect international
norms. In these cases, the standard suggests that organizations
base themselves on international norms to avoid complicity with
any form of violation. This section is relevant, since, according
to Cortellas exposition, ethics is related to our ability to make
choices and, above all, with those choices based not solely on
convenience.
Although the guidance standard as a whole is a reference for the
adoption of ethical behavior on the part of organizations (in this case,
according to the ethics of SR), specic guidance on how to develop
concrete action in their operations and relationships is lacking. Guidance
on how to develop codes of ethical conduct and on how to spread ethical
standards among stakeholders are issues that should be addressed by
the standard, probably in the clause on Implementation.
Anexo 1 Organizaes que integram o GT Ethos ISO 26000
Annex 1 Organizations taking part in the GT Ethos ISO 26000
Accenture
Accor
Alunorte
Ampla Energia e Servios
Apoena Social
ArcelorMittal Brasil
Auto Viao Marechal
Banco Real
Banco Ita
Basf
BDO Trevisan
BM&F
Bradesco
Buffon Negcios e Solues
Caixa
Carbono Qumica
Carrefour
Cemig
Conexo Social
Corporate Transitions International
Creditar Contabilidade e Consultoria
Damicos Consultoria e Negcios
Dieese
Dumit Advocacia e Consultoria
EcoRodovias
Elektro
Ellux Consultoria
Elo3 Integrao Empresarial
Endesa Brasil
Eurofarma
FGV-SP/Eaesp
Fundao Vanzolini
Furnas
Futura Indicando Rumos
GAO (Grupo de Articulao das ONGs Brasi-
leiras para a ISO 26000)
GCA Goldberg & Consultores Associados
Gelita do Brasil
Inmetro
Inmetro
Instituto Akatu pelo Consumo Consciente
Instituto Observatrio Social
Instituto Superior de Administrao e Eco-
nomia do Mercosul (Isae/FGV-PR)
KPMG Auditores Independentes
Kraft Foods Brasil
Laffriole Sobremesas
Lara Empreendimentos Sociais
Libra Terminais
Marcas Brasil
Medley Indstria Farmacutica
Mundo Verde Franquia
Natura Cosmticos
O Boticrio
Olhar Cidado
Petrobras
Pia Parente Textos e Servios
Ponto Focal do Pacto Global das Naes
Unidas no Brasil
Progressiva Solues Integradas em
Negcios
Pueri Domus Escolas Associadas
Rede Energia
Rede Globo
RL Sistemas de Higiene
Rodovia das Colinas
Santander
Senac-SP
Serasa
Sesi SC
SIAI
Sistema DryWash
Supermercados Cardoso
Suzano Papel e Celulose
Territria Desenvolvimento Global
TozziniFreire Advogados
Unimed
Vector One
VisionGroup
Whirlpool S.A.
Y Takaoka Empreendimentos
Anexo 2 - Organizaes que integram o Grupo Tcnico do GT Ethos ISO 26000
Annex 2 Organizations taking part in the GT Ethos ISO 26000 Technical Group
Accor
Arcelor Mittal Brasil
Banco Real
Basf
Carbono Qumica
Cemig
Dieese
Elektro
Eurofarma
FGV-SP/Eaesp
Fundao Vanzolini
Furnas
GAO
Inmetro
Instituto Observatrio Social
Instituto Akatu pelo Consumo Consciente
Kraft Foods Brasil
Laffriole Sobremesas
Natura Cosmticos
Petrobras
Ponto Focal do Pacto Global
das Naes Unidas no Brasil
Rede Globo
Rede Energia
Serasa
Suzano Papel e Celulose
SIAI
Unimed
Whirlpool S.A.
Y Takaoka Empreendimentos
ACCOR
A Accor busca seu crescimento e desenvolvimento de acordo com os prin-
cpios de responsabilidade social e ambiental. uma ambio proclamada:
crescer preservando o futuro. Para tanto, trabalha em favor da incluso so-
cial e do desenvolvimento sustentvel em todo o mundo. Entre suas vrias
iniciativas, vem apoiando o Instituto Ethos no GT Ethos ISO 26000.
Accor searches for growth and development according to principles of social and
environmental responsibility. It is a self-proclaimed ambition: to grow, preserving
the future. With this aim, the company works for social inclusion and sustainable
development all over the world. Among its several initiatives, Accor has been
supporting Ethos Institute on the GT Ethos ISO 26000.
ARCELOR MITTAL BRASIL
A ArcelorMittal Brasil tem em seus valores a Sustentabilidade, a Qualidade e
a Liderana, com vistas a transformao do amanh, na sua viso de futuro,
acreditando que a ousadia pode transformar tudo.
Essa sua perspectiva de um mundo melhor, ou sustentvel, ser possvel pelo
exerccio da liderana responsvel, e a qualidade da sua gesto, especial-
mente das pessoas que trabalham na Companhia.
Isso impe ArcelorMittal Brasil a busca da lucratividade, vista de forma
mais distributiva, e da perenidade dos negcios, tambm de interesse da
sociedade. Busca enm o desenvolvimento econmico e social e o respeito
ao meio ambiente.
A participao da Empresa no GT Ethos ISO 26000 resulta desse seu
rme propsito com o Brasil e o planeta, abrangendo toda a sua diversidade
social, ambiental e cultural. A participao empresarial e das organizaes
da sociedade civil na formulao da norma portanto muito valorizada pela
ArcelorMittal Brasil.
ArcelorMittal Brasil holds within its values the Sustainability, Quality and Leadership
aiming at transforming tomorrow in its vision of the future, believing that boldness
can transform everything.
Such expectation of a better or sustainable world will be possible through the
exercise of responsible leadership and the quality of its management, mainly from
people who work at the Company.
That places a challenge before ArcelorMittal Brasil which is the search for protability
in a more distributive way, and the continuity of the businesses which is also an
interest of society. It searches for the economic and social development and respect
for the environment.
The Company participation in the GT Ethos ISO 26000 results from its solid
purpose towards Brasil and the planet, embracing all its social, environmental and
cultural diversity. The participation of companies and organizations from the civil
society in creating the norm is therefore very much appreciated by ArcelorMittal
Brasil.
BANCO ABN AMRO REAL
O Banco Real acredita que possvel unir valores humanos e econmicos
a suas decises de negcios. Por isso apia a ISO 26000, uma iniciativa
de grande importncia para o movimento de insero da sustentabilidade
nas organizaes. O GT Ethos ISO 26000 uma oportunidade valiosa de
participar da construo da norma junto a diversos setores empresariais e,
dessa forma, contribuir para a promoo do desenvolvimento sustentvel
na sociedade.
Banco Real believes it is possible to unite human and economic values in its business
decisions. Therefore, we support ISO 26000 development, an initiative of great
importance to the movement of insertion of sustainability in organizations. The GT
Ethos ISO 26000 is a unique opportunity to participate in this guidance standards
elaboration together with several entrepreneurial sectors and, therefore, contribute to
the promotion of sustainable development in society.
BASF
Assegurar o desenvolvimento sustentvel uma das diretrizes estratgicas
da Basf, uma condio bsica para o sucesso no longo prazo para ns e
nossos clientes. A participao da Basf no GT Ethos ISO 26000 mais
uma oportunidade de aprendizado e alinhamento s tendncias mundiais,
permitindo que a empresa seja tambm uma referncia em responsabili-
dade social.
Ensuring sustainable development is one of Basfs strategic guidelines, a basic
condition for long-term success, both for us and for our clients. Basfs participation
in the GT Ethos ISO 26000 is one more opportunity to learn and contribute to world
trends, allowing our company to be itself a reference in social responsibility.
CARBONO QUMICA
Integrar pelo segundo ano consecutivo o GT Ethos ISO 26000 motivo de
orgulho e satisfao para todos os colaboradores da Carbono. Participar da
elaborao de diretrizes para orientar as empresas em suas atividades, tendo
por objetivo a construo de uma sociedade sustentvel, eleva nosso grau
de envolvimento com nossos pblicos de relacionamento e, acima de tudo,
permite-nos vivenciar com mais profundidade as questes relativas res-
ponsabilidade socioeconmica-ambiental. Ser protagonista desse processo
extremamente graticante para todos ns.
Taking part for the second consecutive year on the GT Ethos ISO 26000 is a motive
of great pride and satisfaction for all Carbonos collaborators. Having a share in the
elaboration of guidelines to companies and its activities with the aim of building
a sustainable society heightens our degree of involvement with our clients and,
above all, allows us to experience much more deeply the issues related to social
and environmental responsibility. Being a protagonist in this process is extremely
rewarding for us all.
CEMIG
O exerccio da responsabilidade social empresarial est associado noo
de sustentabilidade, que visa conciliar as esferas econmica, ambiental e
social na gerao de um cenrio compatvel com a continuidade e a ex-
panso das atividades das empresas, no presente e no futuro. O apoio da
Cemig ao GT Ethos ISO 26000 objetiva contribuir com o Instituto Ethos e
fortalecer sua atuao na disseminao e incorporao da RS no cotidiano
da gesto das organizaes nacionais.
The practice of corporate social responsibility relates to the concept of sustainability,
which aims at reconciling the economic, environmental and social spheres in order
to build a scenario compatible with continuity and expansion of business activities,
now and in the future. Cemigs support to the GT Ethos ISO 26000 is meant to
be a contribution to Ethos Institute, and to strengthen our companys role in
disseminating and incorporating SR on the daily routines of business management.
ELEKTRO
A Elektro, ao participar do GT Ethos ISO 26000, rearma seu compromisso
com uma gesto empresarial socialmente responsvel, contribuindo para o
desenvolvimento e bem-estar das comunidades atendidas, de acordo com
a sua misso. Esta ferramenta de gesto ser um instrumento valioso para
que as empresas apliquem os princpios de sustentabilidade na conduo
de seus negcios.
By taking part in GT Ethos ISO 26000, Elektro reafrms its commitment to a
socially responsible corporate management, contributing to the development and
well-being of the serviced communities, in agreement to our stated mission. This
management tool will be a valuable instrument for companies willing to apply the
principles of sustainability in conducting their businesses.
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EUROFARMA
A Eurofarma desenvolve um esforo contnuo na implantao da gesto res-
ponsvel. Prioriza oportunidades de negcio, parcerias e aes que traduzam na
prtica a valorizao da sustentabilidade, agreguem valor social e ambiental aos
seus produtos e a suas operaes e possibilitem o desenvolvimento de prticas e
a difuso do conceito de responsabilidade social que integra os valores corpora-
tivos e o planejamento estratgico da empresa. A participao no GT Ethos ISO
26000 reexo deste compromisso.
Eurofarma has been developing a continuous effort towards responsible management
favoring business opportunities, partnerships and actions which translate, in actual
practice, our companys special emphasis on sustainability, adding up social and
environmental value to our products and operations and allowing the development
of practices and the spreading of the concept of social responsibility, integral to our
companys corporate values and to its strategic planning. Eurofarmas participation in
the GT Ethos ISO 26000 reects this commitment.
KRAFT FOODS BRASIL
Uma empresa global como a Kraft Foods, que cresce com a fora da integrao e
da diversidade de seus colaboradores, no poderia prescindir da participao de
uma iniciativa dessa magnitude. Contribuir para a construo de normas de res-
ponsabilidade social aplicveis no mundo um desao para todos populaes,
pases, instituies, governos e empresas. Para ns, tambm a oportunidade de
reetir e propor parmetros que, no futuro, possam ser associados ao fortaleci-
mento de cada um como cidado.
A global company such as Kraft Foods, growing with the integration and diversity
of its collaborators, couldnt dispense with taking part in an initiative of this
magnitude. Contributing to the elaboration of a social responsibility guidance
standard applicable to the whole world is a challenge for us all peoples, countries,
institutions, governments and companies. For Kraft, it is also an opportunity to devise
and propose parameters that, in the future, can be associated to our strengthening
as individuals and citizens.
PETROBRAS
A responsabilidade social e ambiental um compromisso da Petrobras, r-
mado em sua misso e viso, e constitui um dos trs pilares de sua atuao
estratgica, to importante quanto o crescimento e a rentabilidade. A com-
panhia vem participando ativamente do processo internacional de constru-
o da ISO 26000 como representante da indstria na Delegao Brasileira.
Portanto, a Petrobras se orgulha em ser uma das participantes do GT Ethos
ISO 26000. Essa participao no GT torna-se um importante espao de
dilogo entre a Petrobras e demais empresas brasileiras comprometidas com
responsabilidade social. O GT , portanto, um frum privilegiado para que a
representante da indstria brasileira discuta e tenha subsdios das demais
empresas no Brasil para as discusses internacionais da ISO 26000.
Social and environmental responsibility is one of Petrobras main commitments,
integral to its mission and vision, and constitutes one of the three pillars of the
companys practice, alongside growth and protability. The company has been taking
active part in the international development process of ISO 26000 as a member of
the Brazilian delegation. Petrobras, therefore, takes great pride in being one of the
GT Ethos ISO 26000 protagonists.This participation on the Ethos Working Group
constitutes an important space for dialogue between Petrobras and other Brazilian
companies committed to social responsibility.The GT is a privileged forum for
discussion and mutual feedback among representatives of Brazilian industry in ISO
26000 international debates.
REDE ENERGIA
No basta ser econmico, social e ambientalmente responsvel. preciso
transmitir esses valores a todas as esferas com as quais uma empresa se
relaciona. Por isto, a REDE Energia considera fundamental apoiar iniciativas
como GT Ethos da ISO de Responsabilidade Social. A empresa reconhece seu
potencial multiplicador e sua responsabilidade. No s porque fornece ener-
gia eltrica a mais de 13 milhes de brasileiros em seis diferentes estados,
mas tambm por ser uma empresa formadora de opinio em regies ricas
em biodiversidade como a oresta amaznica, o pantanal e o cerrado.
Being economically, socially and environmentally responsible is not enough. These
values must be transmitted to all the spheres in which a company participates.
Therefore, REDE Energia supports initiatives as the ISO GT Ethos as fundamental.
The company recognizes its multiplication potential and responsibility, not only as
an energy provider for over 13 million Brazilians in six different states, but also as
an opinion-maker in regions full of biodiversity such as the Amazon rainforest, the
Pantanal and the Cerrado.
SUZANO PAPEL E CELULOSE
As questes relacionadas ao desenvolvimento sustentvel cada vez mais
evidenciam o grande trabalho que a sociedade necessita desenvolver em
prol das pessoas e da dignidade humana. Isso nos inspira a participar de
forma efetiva das discusses a respeito desta importante norma de res-
ponsabilidade social. Alm disso, coordenar a elaborao da ISO 26000
ampliar nossos conhecimentos adquiridos ao longo de nossa trajetria e
compartilh-los mundialmente. Queremos contribuir hoje para um amanh
mais justo.
More and more, the great issues related to sustainable development highlight
the need of serious and dedicated work on behalf of people and human dignity.
This inspired our company to take an effective part on the discussions about the
development of this important social responsibility guidance standard. In addition,
coordinating the development of ISO 26000 is, at one and the same time, adding to
all the knowledge acquired throughout Suzanos existence, and sharing it worldwide.
We want to contribute now for a better tomorrow.
UNIMED
A Unimed participa do GT Ethos ISO 26000 porque acredita que a norma
internacional, alm de ser a grande diretriz das iniciativas de responsabilidade
social, contribuir para acelerar a construo de uma sociedade mais justa,
tica e sustentvel. Ser tambm um grande instrumento para que nossas
cooperativas exeram os princpios que norteiam suas atuaes e esto em
seu DNA: cooperao, igualdade e responsabilidade social.
Unimed takes part on the GT Ethos ISO 26000 because it believes that this
international guidance standard, besides representing the great guideline for social
responsibility initiatives, will contribute to accelerate the building of a fairer, more
ethical and sustainable society. It will also be a great instrument for our cooperatives
in applying their inborn guiding principles: mutual collaboration, equality and social
responsibility.
WHIRLPOOL S.A.
Para a Whirlpool S.A., uma empresa lder tem a misso de conscientizar e
engajar todos os seus pblicos em responsabilidade social. Participar do GT
Ethos ISO 26000 um exerccio de reexo que transpe a rea de inu-
ncia da companhia e se soma a nossos esforos para disseminar um novo
modelo de negcio rumo ao desenvolvimento sustentvel.
To Whirlpool S.A., a leading company has the mission to provide information and
engage all its business partners in the common cause of social responsibility. Taking
part in the GT Ethos ISO 26000 is an experience going beyond the companys
immediate surroundings, adding up to our own efforts to disseminate a new
business model towards sustainable development.
Y. TAKAOKA EMPREENDIMENTOS
Para uma empresa se perpetuar, no basta apenas ter boa rentabilidade em
seus investimentos nem cumprir com seus compromissos legais, mas tam-
bm ser socialmente importante, compreender e respeitar cada indivduo, de
forma sustentvel do ponto de vista ambiental e econmico.
For a company to last, it is not enough that its investments have a good protability,
nor that it limits itself to fullling its legal obligations; it must possess social
relevance, understand and respect each individual, in an environmentally and
economically sustainable way.
Realizao
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