供应链社会责任

供应链社会责任:公平运营实践子主题,涵盖社会责任、利益相关方影响及ISO 26000标准(国际社会责任标准)对齐。免费ESG...

部分: 社会主题: ESG, Supply, Chain, Social, Fair Operating Practices, social responsibility, stakeholder theory, human rights, sustainability, reporting
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供应链社会责任

供应链社会责任(Supply Chain Social Responsibility)是指组织通过其政策、尽职调查流程和实践,在其整个价值链中促进和确保负责任行为的范畴。

《联合国工商业与人权指导原则》确立了企业在整个运营和供应链中尊重人权的责任。《经合组织负责任商业行为尽职调查指南》为供应链尽职调查提供了一个实用框架。《欧盟企业可持续发展尽职调查指令》则要求大型企业必须进行供应链尽职调查。其关键要素包括:供应商行为准则、基于风险的尽职调查流程、供应商审计与评估、能力建设和纠正行动计划、供应链工人可使用的申诉机制,以及关于供应链绩效的透明报告。ESRS S2(价值链中的工人)要求对供应链劳工实践和人权进行全面披露。


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