PLUS 9018 (1st ed. pub. 2004)

Scope

This Guideline describes a management systems approach to CSR. It is designed to be applicable to organizations of all sizes and to be integrated with other management systems, such as quality, environmental, financial, and occupational health and safety management.

This Guideline is intended to (a) describe a system for managing environmental, social, ethical, and economic issues, opportunities, and risks; (b) provide assistance in identifying the scope of issues to be addressed within a CSR management system; and (c) provide guidance on the implementation and maintenance of a CSR management system.

Note: This Guideline recognizes the need for organizations to pursue and achieve short- and long-term financial success. CSR is designed to be integrated with financial success, as the two are mutually dependent.