AA 1000

AccountAbility 1000; 1999 developed by –> ISEA.   A certifiable process standard relating to the inclusion of social and ethical aspects of management.

AA 1000S

AccountAbility 1000S; improved version of the standard AA1000 with a focus on learning processes.

Accountability

The duty to account for actions taken. This means that the responsibilty for any dealings and failures that affect other people with a legitimate interest should be clarified or justified.

ASMS

Work place security management system; in Switzerland/demanded by provided within the terms of the Accident insurance law and supported by Eidgenössische Koordinationskommission für Arbeitssicherheit (EKAS) – (Citizens’ Coordination Commission for Security in the work place).

Balanced Score Card

Method introduced in 1992 to promote the integration of financial indicators with other core indicators.

Corporate Citizenship

In the narrow sense corporate citizenship refers to the philanthropic responsibility assumed by a company.  The focus thus lies with the immediate company environment and local community.  In the broader sense, corporate citizenship sees companies (corporations) as the upholders of rights and obligations within society, in other words, as “citizens”.

Corporate Responsibility

This expression is used in much the same way as Corporate Social Responsibility

Corporate Social Responsibility  (CSR)

This is the responsibility a company bears towards society as a whole.  CSR differentiates between the economic, legal and ethical dimensions.  Important aspects consist of orienting on ethical principles, taking account of the concerns of stakeholder groups, and free will.

Corporate communication

Corporate communication embraces every aspect of communication between members  of an organisation that contributes to task definition and its fulfillment in profit oriented  economic units.

Corporate success

Company success is when a company effectively reaches its strategic goals.

Dimension, social

The social dimension is, along with the ecological and economic dimensions one of the three pillars of sustainable development. The social dimension of corporate dealings refers to all the ways a company interacts with its social environment.

Environment, social

A structured management system designed to satisfy both internal and external customers and suppliers alike.  This system is based on defined quality goals, continual improvement, a long term orientation and the participation of employees.

Impact, social

The intentional or unintentional, direct or indirect, positive or negative influence exerted by a company on the social environment.

Information Management

Information management not only incorporates the management of large amounts of data, but above all it also seeks to generate purpose oriented knowledge in order to reach measurable goals and increase value.  Generating knowledge primarily implies the gathering, analysis, and communication of information relative to specific goals.

ISO 9001 ff.

International standards of  ISO for quality management systems.

ISO 14001 ff.

International standards of  ISO for environmental management systems.

ISO 26000

The ISO is developing this particular introduction to social responsibility.

Issues, social

Conflict laden facts relative to the relationship between a company and its stakehholder groups concerning the social environment.

Life-cycle model

A model that identifies the processes involved in the manufacture of products or provision of services as phases of a life cycle. In the case of material products, the processes along the chain of production – breaking down of raw materials, pre-manufacture, production, marketing, utilisation and disposal - are differentiated.

Management

Management is often used synonimously with leadership.  Management can be understood as either institutional or functional.  In the institutional sense, management refers to the group of individuals who run an organisation. In the functional sense, management means steering and coordinating goal oriented company processes.

Management, social

Conscious management of the interaction of an organisation with its social environment.

Management system

A set of interrelated or interactive elements geared to both establishing policies and goals, and achieving these goals. As a rule, an integrated management system embraces a variety of different management systems, e.g. a quality management system, a financial management system, and environmental management system or a social manangement system.

Performance, social

The totality of the social impacts of companies as well as the formulation of principles, processes, strategies and programmes to steer them.

Processes, social

Sequence of events and measures within companies that serve to steer social impacts. They form a major part of a company’s social performance.

SA 8000

Social Accountability 8000.  Standard for social responsibility on the basis of 11 conventions held by the ILO, the declaration of human rights and the UN convention on the rights of children.

Shareholder

Shareholder refers to stock holders or share holders, a form of capital provider.

Shareholder Value

Shareholder value corresponds to the value of the company minus foreign capital. The value of a company consists of: the sum of the current value of the company’s cash flow during the projected forecast period, the residual value, and the market value of marketable shares.

social

Encompasses the fulfillment of human needs, and the circumstances of people living in communities.

Social audit

Systematic evaluation of a company’s social performance relative to its internal or external standards and norms.

Social Auditing

A concept developed in Great Britain aimed at measuring the social impact and the ehtical behaviour of an organisation relative to its own goals and the goals of its stakeholders.

Social communication

The particular part of company communication that describes the interaction between company and social environment.

Social information

In its narrower sense, social information refers to purpose oriented corporate knowledge concerning the social impact and fundamental principles and processes of a company.

Social label

Text and visual image details about products designed to influence the purchasing decisions of conssumers by reassurances as to the social and ethical impact of business practices relative to other stakeholders.

Social management

Goal oriented structure of the way a company interacts with its social ennvironment.

Social management system

Management system designed to steer the social dimension within a company.

Social Report

The publishing of socially relevant information for both internal and external recipients in the form of a report covering a defined period of time. The aim is to communicate the interactions of an organisation with its social environment.  The regular appearance of the report and the fact that it is published on a voluntary basis is characteristic.  The social report can come out as an individual report, or be integrated into another type of report, e.g. a business report, a sustainability report or a human resources report.

Social/socio-sponsoring

Socio-sponsoring means that tasks undertaken within the social field are more successfully fulfilled due to the provision of more finance/materials or services from companies who also strive either directly or indirectly  to achieve an impact on their own company culture and methods of communication.

Stakeholder

Stakeholder groups

Stakeholder approach

Management approach that focuses on the interactions of an organisation with its –>stakeholders

Stakeholder groups

Stakeholder groups consist of those groups or individuals that can either influence a company or be influenced by company actions taken in order to achieve a goal or goals.

Stakeholder management

Systematic management of stakeholders and their expectations

Stakeholder map

Instrument to systematically record stakeholders and their expectations.

Success factor

Criteria for the success of a company.  The better a company is able to take full account of business success factors, the more successful the company is likely to be.

Sustainability balanced scorecard

References and management system that causally links financial aspects with soft factors through the relationship between cause and effect, and which is aligned with the strategy of a company.

Sustainability report

A company report accessible to the public that aims to provide internal and external stakeholder groups with a picture of its stance and activities relative to economic, ecological and social matters.

Sustainable Development

Development that can satisfy the needs of today without diminishing the opportunities of future generations to satisy their own needs and choose their own way of life.

Three Pillar concept

This is a concept of sustainability that works on the understanding that the three pillars of the ecological, economic and social principles are of equal importance.

Total Quality Management (TQM)

A structured management system designed to satisfy both internal and external customers and suppliers alike.  This system is based on defined quality goals, continual improvement, a long term orientation and the participation of employees.