1

[HSW]

Accident

An undesired event resulting in death, injury, damage to health, damage to property or other form of loss.

EDP UK Glossary

http://www.edp-uk.com/
glossaries/terms.htm

2

[SAR]

Accountability

The principle that individuals, organisations and the community are required to account to others for their actions. Organisations and their employees must be able to account to appropriate regulatory authorities, to shareholders or members and to the public to meet statutory obligations, audit requirements, relevant standards and codes of practice, and community expectations.

Australian Standard AS 4390-1996, Part 1. Clause 4.1

http://www.synercon.com.au/
internet/documents/
Glossary%20of%20Records%
20Management%20Terms.htm

3

[SAR]

AA 1000

Accountability 1000

Standard that provides a systematic, inclusive and credible approach to improving social and ethical accountability and overall performance. The AA1000 Framework was developed by UK-based AccountAblility to address the need for organisations to integrate their stakeholder engagement processes into daily activities. The framework provides guidance to users on how to establish a systematic stakeholder engagement process that generates the indicators, targets, and reporting systems needed to ensure its effectiveness in impacting on decisions, activities, and overall organisational performance.

AccountAbility

(SME Key - Glossary)

http://www.accountability.org.uk/

4

[OIG]

AG- 21

Agenda 21

Agenda 21 is a comprehensive plan of action to be taken globally, nationally and locally by organisations of the United Nations System, Governments, and Major Groups in every area in which human impacts on the environment.

Comment: the full implementation of Agenda 21, the Programme for Further Implementation of Agenda 21 and the Commitments to the Rio principles, were strongly reaffirmed at the World Summit on Sustainable Development (WSSD) held in Johannesburg, South Africa from 26 August to 4 September 2002.

United Nations Division for Sustainable Development

http://www.un.org/esa/sustdev/
documents/agenda21/index.htm

5

[SPC]

Alliance

See Partnership.

6

[OIG]

Amnesty Internationals’ Human Rights Guidelines for companies

A set of guidelines developed by the human rights organisation “Amnesty International” for companies wishing to integrate human rights policies into their management systems. They are based on international protocols founded on the Universal Declaration of Human Rights and cover the following key areas: security, community engagement, freedom from discrimination, freedom from slavery and health and safety.

Amnesty International

http://web.amnesty.org/library/index/
engPOL340062004?open&of=eng-398

7

[LLE]

Apprenticeship

Systematic, long-term training alternating periods in a school or training centre and at the workplace; the apprentice is contractually linked to the employer and receives remuneration (wage or allowance). The employer assumes responsibility for providing the trainee with training leading to a specific occupation.

CEDEFOP, Terminology of vocational training - Glossary, 2003

http://www2.trainingvillage.gr/etv/
publication/download/
panorama/4030_6k.pdf

8

[SAR]

Assessment

A systematic process of collecting and analyzing data to determine the current, historical or projected status of an organisation.

American Association for Quality - Glossary

http://www.asq.org/info/glossary/

9

[SAR]

Benchmarking

Comparison of environmental and social management processes, performance and reporting.
Comment: benchmarking can be used to provide detailed comparisons of operating divisions within a company or companies within a particular sector. Benchmarking can also enable comparison of global trends between highly diverse organisations and sectors.

CSR Network

(SME Key - Glossary)

http://www.smekey.org/
english_lan/glossary1/

10

[Env]

Biodiversity

The variability among living organisms from all sources, i.e. terrestrial, marine, and other aquatic ecosystems and the ecological complexes of which they are part. This includes diversity within species, between species and of ecosystems. (A contraction of biological diversity)

J Sainsbury plc Glossary

http://www.j-sainsbury.com/
csr/index.asp?pageid=95

11

[CSRF]

Business Case

The outcome of cost-benefit analysis weighting up commercial gains against the losses incurred by a course of action undertaken by a company.

Comment: it is commonly adopted to refer to the positive business rationale for working in the public interest and includes direct and indirect impacts over the long run.

IPPR - Institute for Public Policy Research (UK), A new agenda for business

(SME Key Glossary)

http://www.smekey.org/
english_lan/glossary1/

12

[OIG]

BitC

Business in the Community

A unique movement in the UK of 700 member companies, with a further 1600 participating in their programmes and campaigns. BitC operates through a network of 98 local business-led partnerships, and works with 45 global partners. Their purpose is to inspire, challenge, engage and support business in continually improving its positive impact on society.

Comment: BitC is the largest and longest-established organisation of its kind - an independent business-led charity with over 20 years experience.

Business in the Community

www.bitc.org.uk

13

[CI]

Capacity Building

(1) The development of an organisation's core skills and capabilities, such as leadership, management, finance and fundraising, programs and evaluation, in order to build the organisation's effectiveness and sustainability.
(2) The process of assisting an individual or group to identify and address issues and gain the insights, knowledge and experience needed to solve problems and implement change.

Comment: capacity building is facilitated through the provision of technical support activities, including coaching, training, specific technical assistance and resource networking.

The California Wellness Foundation (Ethics Resource Center Glossary)

http://www.tcwf.org/
reflections/2001/april/index.htm

14

[Env]

CO₂

Carbon Dioxide

A greenhouse effect gas that contributes to global warming.

J Sainsbury plc Glossary

http://www.j-sainsbury.com/
csr/index.asp?pageid=95

15

[SRI]

Cause-based or Community Investment

Supporting a particular cause or activity by financing it through investment.

Comment: unlike making a donation, cause-based investors require that the original investment can be returned by either repayment (for loans) or trading (for shares).

Green Paper CSR European Commission,

2001

http://europa.eu.int/comm/
employment_social/soc-dial/
csr/greenpaper.htm

16

[CI]

Cause-related Marketing

A commercial activity by which businesses and charities or causes form a partnership to market an image, product or service for mutual benefit

Business in the Community

http://www.bitc.org.uk/resources/
toolkit/marketplace/

17

[HR]

Child

Any person less than 15 years of age, unless local minimum age law stipulates a higher age for work or mandatory schooling, in which case the higher age would apply. If, however, local minimum age law is set at 14 years of age in accordance with developing-country exceptions under ILO Convention 138, the lower age will apply.

SA8000:2001 Standard

http://www.sa-intl.org/
Document%20Center/Documents.htm

18

[HR]

Child Labour

Any work by a child younger than the age(s) specified in the above definition of a child, except as provided for by ILO Recommendation 146.

SA8000:2001 Standard

http://www.sa-intl.org/
Document%20Center/Documents.htm

19

[Env]

CFCs

Chlorofluorocarbons

Man-made gases commonly used as solvents, aerosols and refrigerants that deplete the ozone layer.

Comment: CFCs are chemically inert but on entry to the upper atmosphere can decompose and attack (deplete) the Earth’s ozone layer in the upper atmosphere. Damage to the ozone layer lets more ultra violet rays through to reach the planet's surface, leading to an increase in skin cancers in animals and humans, and damage to vegetation.

J Sainsbury plc Glossary

http://www.j-sainsbury.com/
csr/index.asp?pageid=95