财富与收入创造
社会责任、利益相关者影响和ISO 26000对齐的社区参与子主题。
财富与收入创造
通过商业活动创造财富和收入，是组织对社区发展做出的最重要贡献之一。
ISO 26000强调，组织应考虑其运营对当地社区的经济和社会影响，包括通过就业、采购、纳税和投资等方式。关键机制包括本地采购和供应商发展计划、对微型、小型和中型企业（MSMEs）的支持、普惠金融倡议（小额信贷、储蓄小组、金融知识普及）、公平贸易和公平的供应链实践、有助于公共收入的负责任纳税实践，以及对当地基础设施和服务的投资。GRI 201（经济绩效）要求披露直接创造和分配的经济价值，包括收入、运营成本、员工工资、向资本提供者的付款、向政府的付款以及社区投资。
延伸阅读
- ISO 26000 — 社区参与指南
- GRI Standards — 社区相关披露
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