Monthly Archives: December 2015

Iso 26000

?26000
Guidance on social responsibility
?Discovering
???????????ISO 26000
?????????????
?2
Discovering ISO 26000
provides a basic understanding
of the voluntary International Standard ISO 26000:2010, Guidance on social responsibility.
This guidance document constitutes a stepping stone for organizations in both the public and pri- vate sectors who want to implement ISO 26000 as a means of achieving the benefits of operating in a socially responsible manner.
3
?The objective of social responsibility is to contribute to sustainable development.
Why is social responsibility important ?
Organizations around the world, and their stakeholders, are becoming increasingly aware of the need for, and benefits of, socially responsible behaviour. The objective of social responsibility is to contribute to sustain- able development.
An organization’s commitment to the welfare of society and the environment has become a central criterion in meas- uring its overall performance and its ability to continue operating effectively. This, in part, is a reflection of the grow- ing recognition that we need to ensure healthy ecosystems, social equity and good organizational governance. Ulti- mately, an organization’s activities depend on the health of the world’s ecosystems. These days, organizations are subject to greater scrutiny by their various stakeholders.
What benefits can be achieved by implementing ISO 26000 ?
An organization’s performance on social responsibility can influ- ence, among other things:
• Competitive advantage
• Reputation
• The ability to attract and retain workers or members, customers, clients and users
• The maintenance of employee morale, commitment and productivity
• The perception of investors, owners, donors, sponsors and the financial community
• Relationships with companies, governments, the media, suppliers, peers, customers and the community in which it operates
?45
?
???Who can benefit from ISO 26000 and how ?
ISO 26000 provides guidance for all types of organization, regardless of their size or loca- tion, on :
1. Concepts, terms and definitions related to
social responsibility
2. Background, trends and characteristics of
social responsibility
3. Principles and practices relating to social
responsibility
4. Core subjects and issues of social
responsibility
5. Integrating, implementing and
promoting socially responsible behaviour throughout the organization and, through its policies and practices, within its sphere of influence
6. Identifying and engaging with stakeholders
7. Communicating commitments, performance and other information related to social responsibility
ISO 26000 is intended to assist organiza- tions in contributing to sustainable develop- ment. It encourages them to go beyond legal compliance, recognizing that compliance
ISO 26000 seeks to promote a common understanding of social responsibility.
with the law is a fundamental duty of any organization and an essential part of their social responsibility programme. The standard seeks to promote a common understanding of social responsibility while complementing – but not replac- ing – other existing tools and initiatives. When applying ISO 26000, organizations should consider societal, environmental, legal, cultural, political and organizational diversity as well as differences in economic conditions, while being consistent with international norms of behaviour.
67
?????????????????????????????????????????????????Not for certification
ISO 26000 is not a management system standard. It does not con- tain requirements and, as such, cannot be used for certification. Any offer to certify, or claims to be certified, against ISO 26000 would be a misrepresentation of its intent and purpose.
What specifically does ISO 26000 contain ?
ISO 26000 adresses seven core subjects of social responsibility defined in the standard and portrayed in the following graphic.
Social responsibility : 7 core subjects
???????????????????????????????* The figures refer to the corresponding clauses in the standard.
9
?8
Outline of ISO 26000
??Guidance on social responsibility
core subjects
??Clause 6
???Explains the core subjects and associated issues relating to social responsibility. For each core subject, information has been provided on its scope, its relationship to social responsibility, related principles and considerations, and related actions and expectations.
??Guidance on
integrating social responsibility throughout an organization
??Clause 7
?Provides guidance on putting social responsibility into practice in an organization. This includes : understanding the social responsibility of an organization, integrating social responsibility throughout an organization, communication related
to social responsibility, improving the credibility of an organization regarding social responsibility, reviewing progress and improving performance and evaluating voluntary initiatives for social responsibility.
??Examples of voluntary initiatives and tools for social responsibility
?Annex A
??Presents a non-exhaustive list of voluntary initiatives and tools related to social responsibility that address aspects of one or more core subjects or the integration of social responsibility throughout
an organization.
??Abbreviated terms
??Annex B
???Contains abbreviated terms used in ISO 26000.
???Bibliography
??Includes references to authoritative international instruments and ISO standards that are referenced in ISO 26000 as source material.
???Clause title
???Clause n°
??Description of clause contents
??Scope
???Clause 1
??Defines the scope of ISO 26000 and identifies certain limitations and exclusions.
??Terms and definitions
???Clause 2
??Identifies and provides the definition of key terms that are of fundamental importance for understanding social responsibility and for using ISO 26000.
??Understanding social responsibility
??Clause 3
?Describes the important factors and conditions that have influenced the development of social responsibility and that continue to affect its nature and practice. It also describes the concept of social responsibility itself – what it means and how it applies to organizations. The clause includes guidance for small and medium-sized organizations on the use of ISO 26000.
??Principles of
social responsibility
??Clause 4
???Introduces and explains the principles of social responsibility.
??Recognizing social responsibility and engaging stakeholders
???Clause 5
??Addresses two practices of social responsibility : an organization’s recognition of its social responsibility, and its identification of, and engagement with, its stakeholders. It provides guidance on the relationship between an organization, its stakeholders and society, on recognizing the core subjects and issues of social responsibility, and on an organization’s sphere of influence.
???10 11
Core subjects and issues of social responsibility addressed in ISO 26000
?Core subjects and issues
?Addressed in subclause
?Core subject : Fair operating practices
?6.6
?Issue 1 : Anti-corruption
??6.6.3
?Issue 2 : Responsible political involvement
?6.6.4
?Issue 3 : Fair competition
??6.6.5
?Issue 4 : Promoting social responsibility in the value chain
?6.6.6
?Issue 5 : Respect for property rights
?6.6.7
?Core subject : Consumer issues
?6.7
?Issue 1 : Fair marketing, factual and unbiased information and fair contractual practices
??6.7.3
?Issue 2 : Protecting consumers’ health and safety
?6.7.4
?Issue 3 : Sustainable consumption
?6.7.5
?Issue 4 : Consumer service, support, and complaint and dispute resolution
??6.7.6
?Issue 5 : Consumer data protection and privacy
?6.7.7
?Issue 6 : Access to essential services
?6.7.8
?Issue 7 : Education and awareness
??6.7.9
?Core subject : Community involvement and development
?6.8
?Issue 1 : Community involvement
?6.8.3
?Issue 2 : Education and culture
??6.8.4
?Issue 3 : Employment creation and skills development
?6.8.5
?Issue 4 : Technology development and access
?6.8.6
?Issue 5 : Wealth and income creation
??6.8.7
?Issue 6 : Health
?6.8.8
?Issue 7 : Social investment
?6.8.9
???Core subjects and issues
?Addressed in subclause
??Core subject : Organizational governance
??6.2
?Core subject : Human rights
??6.3
?Issue 1 : Due diligence
?6.3.3
?Issue 2 : Human rights risk situations
?6.3.4
?Issue 3 : Avoidance of complicity
?6.3.5
?Issue 4 : Resolving grievances
?6.3.6
?Issue 5 : Discrimination and vulnerable groups
??6.3.7
?Issue 6 : Civil and political rights
?6.3.8
?Issue 7 : Economic, social and cultural rights
?6.3.9
?Issue 8 : Fundamental principles and rights at work
??6.3.10
?Core subject : Labour practices
?6.4
?Issue 1 : Employment and employment relationships
?6.4.3
?Issue 2 : Conditions of work and social protection
??6.4.4
?Issue 3 : Social dialogue
?6.4.5
?Issue 4 : Health and safety at work
??6.4.6
?Issue 5 : Human development and training in the workplace
?6.4.7
?Core subject : The environment
?6.5
?Issue 1 : Prevention of pollution
??6.5.3
?Issue 2 : Sustainable resource use
?6.5.4
?Issue 3 : Climate change mitigation and adaptation
?6.5.5
?Issue 4 : Protection of the environment, biodiversity and restoration of natural habitats
?6.5.6
??12 13
?Schematic overview of ISO 26000
The following graphic provides an overview of ISO 26000 outlining the relationship between the various clauses of the standard.
14
15
Practices for integrating social responsibility thoughout an organization
?How does an organization go about implementing ISO 26000 ?
After considering the characteristics of social responsibility and its rela- tionship with sustainable develop- ment (Clause 3), it is suggested that an organization should review the princi- ples of social responsibility described in Clause 4. In practising social responsi- bility, organizations should respect and address these principles, along with the principles specific to each core subject (Clause 6).
Before analysing the core subjects and issues of social responsibility, as well as eachoftherelatedactionsandexpecta- tions (Clause 6), an organization should consider two fundamental practices of social responsibility : recognizing its social responsibility within its sphere of influence, and identifying and engag- ing with its stakeholders (Clause 5). Once the principles have been under- stood, and the core subjects and rel- evant and significant issues of social responsibility have been identified, an organization should seek to integrate these in its business decisions and
An organization
should consider two fundamental practices of social responsibility.
activities,usingtheguidanceprovidedinClause7.Thisinvolves: making social responsibility integral to its policies, organizational culture, strategies and operations ; building internal competency for social responsibility ; undertaking internal and external com- munication on social responsibility ; and regularly reviewing these actions and practices related to social responsibility.
Further guidance on the core subjects and integration practices of social responsibility is available from authoritative sources (Bibliography) and from various voluntary initiatives and tools (some examples of which are presented in Annex A).
When approaching and practising social responsibility, the over- arching goal for an organization is to maximize its contribution to sustainable development.
16
17
?ISO standards help break down barriers to international trade, which facilitates global exchange and promotes sustainable growth.
What is ISO ?
ISO, the International Organization for Standardization, develops Interna- tional Standards in an open, impartial and consensus-based process.
?Where to obtain ISO 26000 and other resources
• ISO26000maybepurchasedfromISO’snationalmemberbodies,which are listed with full contact details on the ISO Website at www.iso.org/ isomembers. It can also be purchased from the ISO Webstore on ISO’s Website at www.iso.org.
• ISO’smembersarecontactpointsformoreinformationonISO26000.A number of them may offer training or briefings on the standard.
• MoreinformationcanbeobtainedfromtheISOWebsite(www.iso.org/sr). 18
More useful links
• ISOfocus,ISO’sflagshipmagazineis published six times a year in English and French www.iso.org/isofocus
• ISO videos
www.youtube.com/PlanetISO
• Follow us on Twitter
www.twitter.com/isostandards
• JoinusonFacebook
www.facebook.com/isostandards
19
?International Organization for Standardization
ISO Central Secretariat 1, chemin de la Voie-Creuse Case postale 56 CH – 1211 Gene?ve 20 Switzerland
iso.org
© ISO, 2014 All rights reserved
?

Some Consumer Issues In Standards -Case Studies

Some consumer issues in standards -case studies
DEVCO/COPOLCO Workshop
Train the trainers
Paris, France
20-25 February 2009

Acknowledgements to: Association fran?ßaise de normalisation (AFNOR), CI and members of COPOLCO

Consumer issues in standards – Standards in the service sector
ISO/IEC Guide 76, Development of service standards -Recommendations for addressing Consumer issues

Consumer issues in standards Standards in the service sector -need for a Guide
ISO/IEC Guide 76
This Guide is needed because:
Standards are increasingly being developed for services, but typically from the service provider viewpoint
Consumers have a wide range of choice in services (air travel, hotel, car repairs, health care, etc.)
Consumers expect many things: quality, durability, ease of use, safety, environmental friendliness, fairness .and don’ t get them, so complaints about services are frequent.
Some services are very complex
Some services involve long-term commitment and large sums of money (e.g. home mortgage loans)
Consumer issues in standards Standards in the service sector -what the guide covers
The Guide addresses consumer questions about:
Choice of service
Service delivery
After-sales service / post service engagement support/complaints handling

The Guide is practical:
Checklists to help standards developers
Examples of application in 3 contrasting service areas: hairdressing, a hotel, life insurance
Consumer issues in standards Standards in the service sector -Communication
Service elements ..
..and the role of communication
Consumer issues in standards Standards in the service sector -Other useful guides and standards
Using ISO/IEC Guide 76: preparation
Toolkit for standards development
ISO/IEC Guide 51, on safety issues
ISO/IEC Guide 50, on child safety
ISO/IEC Guide 71, on elderly and people with disabilities
ISO 10001,10002 & 10003, on codes of conduct, complaints handling and dispute resolution

Consumer issues in standards Social responsibility (SR)
In 2004, ISO began work to develop ISO 26000, a new guideline standard on social responsibility of organizations.
The problem:
ISO has well established, transparent procedures for developing standards but developing international guidelines for social responsibility was recognized as new territory for ISO, needing a process with extra safeguards.
SR posed a new challenge: a need for balanced stakeholder representation and a new level of transparency, to ensure credibility of this unusual standard.
A new approach was needed to ensure the participation of under-represented groups such as consumers and labour, in particular those from developing countries.
Consumer issues in standards Social responsibility (SR) (continued)
Consumer issues in standards Social responsibility (SR) (continued)

Consumer issues in standards Product standards where consumers have made a difference Life jackets
The problem:
Original draft considered the highest levels of safety. Conforming products would be OK in really hazardous situations or where use could be ensured. Not comfortable for leisure use by fishermen, canoers, water skiers etc.

Consumer issues in standards Product standards where consumers have made a difference Life jackets (continued)
The solution:
Consumer representative influenced the standard, so
Three consumer standards were developed (EN 393,395 & 396) with different performance levels appropriate for different situations.
Comfort, ease of use were addressed thus maximizing the chance of use
Flexibility in the design allowed for òfashion features’

Consumer issues in standards Product standards where consumers have made a difference Contraception -Condoms
The problem:
The existing International Standard assumed that condoms would be transported and stored in relatively controlled conditions and so a single temperature range was defined in the test standard. Consumer research showed that this was not the case in many countries, especially in tropical climates.
The solution:
The consumer representative was able to influence the technical committee to amend the range of testing to take into account storage conditions which would better reflect those found in tropical climates.
Consumer issues in standards Product standards where consumers have made a difference School buses
The problem: At least one child killed when crossing in front of a school bus. The problem was visibility.
The solution: When the standard was being revised, the Consumer representative (father of a child who had been killed), influenced the standard. It now includes crossing arms at the front of the bus, improved performance for the mirrors and defrosting systems.
Consumer issues in standards Service standards where consumers have made a difference Water services
The problem
The initial scope for this International Standard restricted it to the connected pipe and sewer systems, such as are usual in richer countries. Such a standard would not address water service issues for very many communities.
The solution
The CI representative persuaded the committee to enlarge the scope to include standards for the non-integrated networks characteristic of poorer countries: wells, bulk-delivered water, pit latrines and septic tanks.
Consumer issues in standards Service standards where consumers have made a difference Leisure diving standards
The problem:
Deaths have occurred because untrained people can provide diving services if they have the equipment to do so. The leisure diving industry was keen to use standards to differentiate themselves from these cowboys .
The solution:
Standards were developed for the providers of diving services, diving instructors and for diving competencies at three levels.
Although service standards, they refer to product standards for the equipment needed to provide the services.
Consumer input ensured that requirements were verifiable, something the industry did not understand in the early stages of the standards development.
Consumer issues in standards Product standards where consumers have made a difference Complaints handling
The problem:
Service providers tend to consider their òaverage’ customer when developing complaints handling procedures.
The solution:
The consumer representative ensured that the standard considered the needs of all, including those with a visual or hearing impairment. The representative also ensured the document was relevant to non-commercial providers of services as well as to suppliers of consumer products.

Evitar-

 

Evitar:
que seja apenas mais um selo
que seja uma receita de bolo (deve ser um novo processo de gest?£o da rela?ß?£o das organiza?ß?µes com a sociedade e o meio ambiente)
a sufoca?ß?£o” de iniciativas j?° existentes na ?°rea de RS
a monopoliza?ß?£o” do processo de dissemina?ß?£o da RS pela ISO¬†

Key Question- What Can Be Learned From Other Standards Such As Iso 26000?

Point of departure
Consumers
want to be treated fairly
are increasingly interested to know how a product was produced
ask with what kind of products a company earns its money

However:
There is still a significant gap between consumer attitudes and consumer behavior -yet it is getting smaller
Major constraint for sustainable/ ethical consumption
There is a lack of:
Shared understanding what responsible corporate behaviour means:
donations
philanthropy
selective activities re employees, environment etc.
comprehensive activities re impacts
social business
Credible, comparable and easily accessible information for consumers
The role of international instruments and standards
CSR might be voluntary but it should not be arbitrary
International instruments and standards contribute towards a framework for responsible behaviour

The value of the OECD Guidelines
The strength of the OECD Guidelines is that it:
is a multilaterally endorsed instrument
takes a comprehensive view covering a wide range of issues
has a mechanism for òenforcement’
The weakness of its recommendations are that:
they are quite general
they lack some vital issues that are of importance to consumers
its investment nexus can hardly be explained to consumers

Key question: What can be learned from other standards such as ISO 26000?
What ISO 26000 is
ISO 26000 is a multi-stakeholder standardization process
Objective: To develop an international standard providing guidance on social responsibility for all kinds of organizations. The standard is intended to add value to existing agreements, such as the UN Universal Declaration of Human Rights, agreements adopted by the International Labour Organization (ILO) or the OECD Guidelines
Multi-stakeholder process: Representatives from industry, government, consumer, labour, non-governmental organizations; academia
Participation: 430 participating experts and 175 observers from 91 countries and 42 Liaison organizations
Target date for publication: 2010
OECD and ISO have signed MoU and OECD documents are systematically referenced in the standard
What can be learned from ISO 26000 for the consumer chapter (1/2)
Current focus of ûVII. Consumer Interests
health and safety; consumer information about product qualities and use; dispute resolution; marketing practices; privacy and product recall
ISO 26000 òs broader approach
is not constrained by legal status quo
broader approach towards information needs
addresses also sustainable consumption, access to essential services and consumer education
What can be learned from ISO 26000 for the whole standard (2/2)
For consumers it is important that enterprises do not cherry pick and greenwash
Positive: The comprehensive perspective of the OECD Guidelines integrating various issues
Negative: Fundamental expectations unclear in OECD Guidelines:
investment nexus/ responsibility for supply chain
human rights
transparency

How the OECD Guidelines should be refined?
OECD Guidelines should be more specific
improve language on critical issues such as human rights, supply chain and consumers;
reference other OECD documents

Give OECD Guidelines ömore teeth ò
NCPs should be independent and accountable

How could governments promote consumer protection and consumer interests?
Revise the OECD Guidelines
Develop instruments to give consumers more credible, comparable and easy accessible information
Promote sustainable consumption by means of public procurement
Make access to export guarantees dependent on complying with OECD Guidelines

Iso 26000

‡?°‡??‡?°‡?°‡??‡?á ‡?‡?‡?Ň?£‡??‡?ó‡?ö ‡?Ň?‡?? ‡?ч?߇??‡?°‡?ч??‡?î‡?´‡?߇?±‡?á‡?LJ??‡?á‡?™‡?±‡?á‡?ч?° ‡?ó‡?µ‡?à‡?°‡?µ‡?ï‡?à‡?? CSR
‡?ô‡??‡?¢‡?õ‡?£‡??‡?™‡?á‡?ч?å ‡?õ‡?£‡??‡?¢‡?á‡?ч?å‡?ć?û‡?ä‡?£
‡?™‡??‡?ô‡?±‡?Ň?á‡??‡?ô‡?°‡??‡?ï‡?£‡?ê‡??‡?ô‡?‡?‡?¥‡?ï‡?†‡?±‡?-‡?ë‡?å‡??‡??‡?ï‡?™‡??‡?´‡?Ň?£‡?£‡?° (‡?™‡?°‡??.)
Email: prasong@tisi.go.th
‡?°‡??‡?°‡?°‡??‡?á ‡?Ň?‡??‡?‡?‡?Ň?£‡??‡?ó‡?ö
‡?LJ?‡?Ň??‡?†‡?¥‡?߇?±‡?í‡?ô‡?å (Globalization)
‡?†‡??‡?߇??‡?‡?±‡?ô‡?‡?߇?ô‡?î‡?â‡??‡?ô‡?ć?®‡?£‡?©‡?ê‡?Ň?¥‡?à (Economic crisis)
‡?ч?߇??‡?°‡?ч??‡?î‡?´‡?߇?±‡?á‡?à‡??‡?Ň?‡??‡?â‡?°‡?µ‡?™‡?à‡?߇?ô‡?ч?î‡?â‡?™‡?à‡?߇?ô‡?ć?™‡?µ‡?¢
‡?´‡?à‡?߇?á‡?LJ?ã‡?à‡??‡??‡?õ‡?ó‡??‡?ô (Supply Chain)
‡??‡?á‡?ч?å‡?Ň?£‡?ó‡?µ‡?à‡?°‡?µ‡?LJ?ô‡??‡?î‡?ć?‡?á‡?Ň?Ň?‡??‡?LJ?ô‡??‡?î‡?Ň?‡??‡?á (SMOs)
‡?‡??‡?â‡?°‡?µ‡?™‡?à‡?߇?ô‡?ч?î‡?â‡?™‡?à‡?߇?ô‡?ć?™‡?µ‡?¢ (Stakeholders)
Supply chain and Value Chain Sphere of influence
‡?°‡??‡?°‡?°‡??‡?á ‡?Ň?‡??‡?‡?‡?Ň?£‡??‡?ó‡?ö (‡?ï‡?à‡??)
‡?Ň?é‡?´‡?°‡??‡?¢ ‡?Ň?é ‡?Ň?‡??‡?£‡??‡?ć?ö‡?µ‡?¢‡?ö‡?ï‡?à‡??‡?á‡?Ü
‡?Ň??‡?£‡?ć?õ‡?¥‡?î‡?ć?‡?¢‡?LJ?â‡??‡?°‡??‡? ‡?Ň?‡??‡?£‡??‡?¢‡?á‡??‡?ô SR
‡?ä‡??‡?à‡??‡?ć?™‡?µ‡?¢‡?á ‡?Ň?‡?? ‡?†‡??‡?û‡?‡?±‡?Ň?©‡?-‡?å
‡?Ň??‡?£‡?û‡?±‡?í‡?ô‡??‡?ó‡?µ‡?à‡?¢‡?±‡?à‡?á‡?¢‡??‡?ô (Sustainable Development)
CSR and SD
‡?Ň?ô‡?߇?ó‡??‡?á‡?Ň?‡??‡?°‡??‡?ï‡?£‡?ê‡??‡?ô‡?î‡?â‡??‡?ô CSR
‡?Ň?ô‡?߇?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?LJ??‡?á‡??‡?á‡?ч?å‡?Ň?£‡?ï‡?à‡??‡?á‡?Ü
‡?Ň?ô‡?߇?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?à‡??‡?Ň??‡?á‡?ч?å‡?Ň?£‡?™‡??‡?Ň? ‡?ć?ä‡?à‡?ô

‡?´‡?ô‡?à‡?߇?¢‡?á‡??‡?ô‡?°‡??‡?ï‡?£‡?ê‡??‡?ô‡?LJ??‡?á‡?õ‡?£‡??‡?ć?ó‡?®‡?ï‡?à‡??‡?á‡?Ü
‡?ö‡?ó‡?ö‡??‡?ó‡?LJ??‡?á‡?°‡??‡?ï‡?£‡?ê‡??‡?ô
‡?ч?î‡?â‡?£‡?±‡?ö‡?Ň??‡?£‡?¢‡??‡?°‡?£‡?±‡?ö
‡?™‡??‡?°‡??‡?£‡?ñ‡?ɇ?ä‡?â‡?£‡?à‡?߇?°‡?Ň?±‡?ô‡?ч?î‡?â
ISO ‡?Ň?±‡?ö‡?Ň??‡?£‡?Ň??‡?´‡?ô‡?î‡?°‡??‡?ï‡?£‡?ê‡??‡?ô‡?î‡?â‡??‡?ô SR
ISO 26000
‡?°‡??‡?ï‡?£‡?ê‡??‡?ô‡?LJ?â‡??‡?Ň?ô‡??‡?ô‡?? ‡?ć?û‡??‡?à‡??‡?ô‡??‡?ч?õ‡?õ‡?£‡??‡?¢‡??‡?Ň?ï‡?å‡?ɇ?ä‡?â‡?Ň?±‡?ö‡?£‡??‡?ö‡?ö‡?Ň??‡?£‡?ö‡?£‡?¥‡?´‡??‡?£‡?á‡??‡?ô‡?ó‡?µ‡?à‡?°‡?µ‡??‡?¢‡??‡?à
‡?ч?°‡?à‡?ɇ?ä‡?à ‡?°‡??‡?ï‡?£‡?ê‡??‡?ô‡?£‡??‡?ö‡?ö‡?Ň??‡?£‡?ö‡?£‡?¥‡?´‡??‡?£‡?á‡??‡?ô
‡?ч?°‡?à‡?°‡?µ‡?à‡??‡?î‡?°‡??‡?à‡?á‡?´‡?°‡??‡?¢ ‡?´‡?£‡??‡?? ‡?°‡?µ‡?ч?߇??‡?°‡?ć?´‡?°‡??‡??‡?™‡?° ‡?ó‡?µ‡?à‡?à‡??‡?ô‡??‡?ч?õ‡?ɇ?ä‡?â‡?ɇ?ô‡?Ň??‡?£‡?£‡?±‡?ö‡?£‡??‡?á ‡?´‡?£‡??‡?? ‡?õ‡?£‡??‡?Ň??‡?®‡?ö‡?±‡?á‡?ч?±‡?ö ‡?´‡?£‡??‡?? ‡?ó‡??‡?LJ?â‡??‡?ï‡?Ň?‡?á
‡?Ň??‡?£‡?ć?™‡?ô‡??‡?ɇ?´‡?â ‡?´‡?£‡??‡??‡?Ň??‡?£‡?Ň?‡?à‡??‡?߇??‡?â‡??‡?á‡?߇?à‡??‡?ч?î‡?â‡?£‡?±‡?ö‡?Ň??‡?£‡?£‡?±‡?ö‡?£‡??‡?á ‡?ï‡??‡?° ISO 26000 ‡?à‡??‡?á‡?ч?°‡?à‡?™‡??‡?°‡??‡?£‡?ñ‡?¢‡??‡?°‡?£‡?±‡?ö‡?ч?î‡?â
ISO 26000 (‡?ï‡?à‡??)
‡?ɇ?ä‡?â‡?ч?î‡?â‡?Ň?±‡?ö‡?ó‡??‡?Ň??‡?á‡?ч?å‡?Ň?£ ‡?õ‡?£‡??‡?ć?†‡?ó ‡?Ň?‡??‡?LJ?ô‡??‡?î
‡?†‡??‡?ч?ò‡??‡?£‡?Ň?¥‡?à
‡?†‡??‡?ч?£‡?±‡?ê
NGO
SMOs

‡?Ň?‡?ô‡?Ň??‡?£‡?õ‡?£‡??‡?Ň??‡?® ISO 26000
‡?‡?à‡??‡?™‡??‡?î DIS 26000
‡?LJ?â‡??‡?°‡??‡? www.iso.org/wgsr
‡?Ň?±‡?ô‡?¢‡??‡?¢‡?ô 2553
‡?LJ?ч?£‡?á‡?™‡?£‡?â‡??‡?á‡?LJ??‡?á IS0 26000
0 ‡?ö‡?ó‡?ô‡??
‡?LJ??‡?ö‡?LJ?à‡??‡?¢
‡?ô‡?¥‡?¢‡??‡?° ‡?ч??‡?®‡?±‡?û‡?ó‡?å ‡?Ň?‡??‡?ч??‡?¢‡?à‡??
‡?ч?߇??‡?°‡?ć?LJ?â‡??‡?ɇ?à‡?ć?Ň?µ‡?à‡?¢‡?߇?Ň?±‡?ö‡?ч?߇??‡?°‡?£‡?±‡?ö‡?‡?¥‡?î‡?ä‡??‡?ö‡?ï‡?à‡??‡?™‡?±‡?á‡?ч?° (SR)
‡?´‡?‡?±‡?Ň?Ň??‡?£‡?LJ??‡?á SR (Principles)
‡?Ň??‡?£‡?ɇ?´‡?â‡?ч?߇??‡?°‡?™‡??‡?ч?±‡?ç‡?Ň?±‡?ö SR ‡?Ň?‡??‡?Ň??‡?£‡?î‡??‡?ć?ô‡?¥‡?ô‡?á‡??‡?ô‡?Ň?±‡?ö ‡?‡??‡?â‡?°‡?µ‡?™‡?à‡?߇?ô‡?ч?î‡?â‡?™‡?à‡?߇?ô‡?ć?™‡?µ‡?¢
‡?´‡?±‡?߇?LJ?â‡??‡?´‡?‡?±‡?Ň?LJ??‡?á SR (Core subjects)
‡?LJ?â‡??‡?Ň?ô‡??‡?ô‡??‡?ɇ?ô‡?Ň??‡?£‡?ö‡??‡?£‡?-‡??‡?Ň??‡?£ SR ‡?ï‡?‡??‡?î‡?ó‡?±‡?à‡?߇?ó‡?±‡?â‡?á‡??‡?á‡?ч?å‡?Ň?£
‡?†‡??‡?ч?‡?ô‡?߇?Å A
‡?ч?߇??‡?°‡?´‡?°‡??‡?¢‡?LJ??‡?á SR
‡?ч?߇??‡?°‡?£‡?±‡?ö‡?‡?¥‡?î‡?ä‡??‡?ö‡?ï‡?à‡??‡?‡?‡?Ň?£‡??‡?ó‡?ö‡?ó‡?µ‡?à‡?ć?Ň?¥‡?î‡?LJ??‡?â‡?ô‡?à‡??‡?Ň?Ň??‡?£‡?ï‡?±‡?î‡?™‡?¥‡?ô‡?ɇ?à‡?Ň?‡??‡?Ň?¥‡?à‡?Ň?£‡?£‡?°‡?ï‡?à‡??‡?á‡?Ü ‡?LJ??‡?á‡??‡?á‡?ч?å‡?Ň?£‡?ï‡?à‡??‡?™‡?±‡?á‡?ч?°‡?Ň?‡??‡?™‡?¥‡?à‡?á‡?Ň?߇?î‡?‡?â‡??‡?° ‡?ó‡?µ‡?à‡?ó‡??‡??‡?¢‡?à‡??‡?á‡?LJ?õ‡?£‡?à‡?á‡?ɇ?™ ‡?Ň?‡??‡?°‡?µ‡?ч??‡?-‡?ò‡?£‡?£‡?°‡?Ň?‡??‡?à‡?£‡?¥‡?¢‡?ò‡?£‡?£‡?° ‡?ã‡??‡?à‡?á
‡?™‡?à‡?á‡?ć?™‡?£‡?¥‡?°‡?Ň??‡?£‡?û‡?±‡?í‡?ô‡??‡??‡?¢‡?à‡??‡?á‡?¢‡?±‡?à‡?á‡?¢‡??‡?ô ‡?Ň?‡?? ‡?ч?߇??‡?°‡??‡?¢‡??‡?à‡?î‡?µ ‡?°‡?µ‡?™‡??‡?LJ?LJ??‡?á‡?™‡?±‡?á‡?ч?°
‡?ч??‡?ô‡??‡?á‡?ñ‡??‡?á‡?ч?߇??‡?°‡?ï‡?â‡??‡?á‡?Ň??‡?£‡?LJ??‡?á‡?‡??‡?â‡?°‡?µ‡?™‡?à‡?߇?ô‡?ч?î‡?â‡?™‡?à‡?߇?ô‡?ć?™‡?µ‡?¢
‡?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?ï‡??‡?°‡?Ň?é‡?´‡?°‡??‡?¢‡?ó‡?µ‡?à‡?ć?Ň?µ‡?à‡?¢‡?߇?LJ?â‡??‡?á ‡?£‡?߇?°‡?ñ‡??‡?á ‡?Ň?ô‡?߇?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?LJ??‡?á‡?™‡??‡?Ň?
‡?ö‡??‡?£‡?-‡??‡?Ň??‡?£‡?ć?LJ?â‡??‡?ć?õ‡?á‡?ô‡?™‡?à‡?߇?ô‡?´‡?ô‡??‡?à‡?á‡?ɇ?ô‡?Ň??‡?£‡?î‡??‡?ć?ô‡?¥‡?ô‡?ò‡??‡?£‡?Ň?¥‡?à‡?Ň?‡??‡?‡??‡?â‡?ó‡?µ‡?à‡?ć?Ň?µ‡?à‡?¢‡?߇?LJ?â‡??‡?á (relationships)

7 ‡?´‡?‡?±‡?Ň?Ň??‡?£ ‡?LJ??‡?á SR
‡?ч?߇??‡?°‡?£‡?±‡?ö‡?‡?¥‡?î‡?ä‡??‡?ö (Accountability)
‡?ч?߇??‡?°‡?LJ?õ‡?£‡?à‡?á‡?ɇ?™ (Transparency)
‡?ч?߇??‡?°‡?°‡?µ‡?à‡?£‡?¥‡?¢‡?ò‡?£‡?£‡?° (Ethical)
‡?Ň??‡?£‡?£‡?±‡?ö‡?ü‡?±‡?á‡?‡??‡?â‡?ó‡?µ‡?à‡?°‡?µ‡?™‡?à‡?߇?ô‡?ч?î‡?â‡?™‡?à‡?߇?ô‡?ć?™‡?µ‡?¢ (Respect for and considering of stakeholder interests)
‡?Ň??‡?£‡?ć?ч??‡?£‡?û‡?ï‡?à‡??‡?´‡?‡?±‡?Ň?ô‡?¥‡?ï‡?¥‡?ò‡?£‡?£‡?° (Respect for rule of law)
‡?Ň??‡?£‡?¢‡??‡?°‡?£‡?±‡?ö‡?ɇ?ô‡?°‡??‡?ï‡?£‡?ê‡??‡?ô‡?™‡??‡?Ň? (Respect for international norms)
‡?Ň??‡?£‡?ć?ч??‡?£‡?û‡?ï‡?à‡??‡?™‡?¥‡?ó‡?ò‡?¥‡?°‡?ô‡??‡?©‡?¢‡?ä‡?ô (Respect for human rights)
1 ‡?ч?߇??‡?°‡?£‡?±‡?ö‡?‡?¥‡?î‡?ä‡??‡?ö
‡?Ň??‡?£‡?ñ‡??‡?Ň?ï‡?£‡?߇?à‡?™‡??‡?ö‡?Ň?‡??‡?‡?‡?Ň??‡?£‡?ï‡?±‡?î‡?™‡?¥‡?ô
‡?ï‡??‡?ö‡?ч??‡?ñ‡??‡?°‡?ɇ?ô‡?™‡?¥‡?à‡?á‡?ó‡?µ‡?à‡?ó‡?? ‡?´‡?£‡??‡??‡?ó‡?µ‡?à‡?ï‡?±‡?î‡?™‡?¥‡?ô‡?ɇ?à
‡?Ň?Ň?â‡?ч?LJ?LJ?â‡??‡?‡?¥‡?î‡?û‡?‡??‡?î ‡?Ň?‡??‡?ч?°‡?à‡?ć?Ň?¥‡?î‡?ã‡?â‡??
2 ‡?ч?߇??‡?°‡?LJ?õ‡?£‡?à‡?á‡?ɇ?™
‡?ć?õ‡?¥‡?î‡?ć?‡?¢‡?ô‡?LJ?¢‡?ö‡??‡?¢‡??‡?¢‡?à‡??‡?á‡?ä‡?±‡?î‡?ć?à‡?ô ‡?ñ‡??‡?Ň?ï‡?â‡??‡?á ‡?Ň?‡?? ‡?ч?£‡?ö‡?ñ‡?â‡?߇?ô
‡?LJ?â‡??‡?°‡??‡?‡?ó‡?µ‡?à‡?™‡??‡?°‡??‡?£‡?ñ‡?ć?LJ?â‡??‡?ñ‡??‡?á ‡?Ň?‡?? ‡?ć?LJ?â‡??‡?ɇ?à‡?ч?î‡?â‡?á‡?à‡??‡?¢
‡?LJ?â‡??‡?°‡??‡?‡?ó‡?±‡?ô‡?™‡?°‡?±‡?¢ ‡?ñ‡??‡?Ň?ï‡?â‡??‡?á ‡?Ň?‡??‡?ô‡??‡?ć?™‡?ô‡??‡?ч?î‡?â‡?ä‡?±‡?î‡?ć?à‡?ô
‡?ć?õ‡?¥‡?î‡?ć?‡?¢‡?ï‡??‡?°‡?LJ??‡?ö‡?ć?LJ?ï‡?LJ??‡?á‡?Ň?é‡?´‡?°‡??‡?¢‡?ó‡?µ‡?à‡?Ň??‡?´‡?ô‡?î
3 ‡?ч?߇??‡?°‡?°‡?µ‡?à‡?£‡?¥‡?¢‡?ò‡?£‡?£‡?°
‡?™‡?à‡?á‡?ć?™‡?£‡?¥‡?°‡?Ň??‡?£‡?™‡?£‡?â‡??‡?á‡?ч??‡?-‡?ò‡?£‡?£‡?°‡?Ň?‡??‡?à‡?£‡?¥‡?¢‡?ò‡?£‡?£‡?° ‡?ć?ä‡?à‡?ô ‡?ч?߇??‡?°‡?ã‡??‡?à‡??‡?™‡?±‡?ï‡?¢‡?å ‡?™‡??‡?à‡?£‡?¥‡?ï ‡?Ň?‡?? ‡?ã‡??‡?à‡??‡?ï‡?£‡?á
‡?ч??‡?-‡?ò‡?£‡?£‡?°‡?Ň?‡??‡?à‡?£‡?¥‡?¢‡?ò‡?£‡?£‡?° ‡?ó‡?±‡?â‡?á‡?ï‡?à‡??‡?°‡?ô‡??‡?©‡?¢‡?å ‡?™‡?±‡?ï‡?߇?å ‡?™‡?¥‡?à‡?á‡?Ň?߇?î‡?‡?â‡??‡?° ‡?Ň?‡?? ‡?‡??‡?â‡?°‡?µ‡?™‡?à‡?߇?ô‡?ч?î‡?â‡?™‡?à‡?߇?ô‡?ć?™‡?µ‡?¢
4 ‡?ć?ч??‡?£‡?û‡?ï‡?à‡??‡?‡?‡?õ‡?£‡??‡?LJ?¢‡?ä‡?ô‡?å‡?LJ??‡?á ‡?‡??‡?â‡?°‡?µ‡?™‡?à‡?߇?ô‡?ч?î‡?â‡?™‡?à‡?߇?ô‡?ć?™‡?µ‡?¢
‡?Ň?‡?ч?Ň?Ň??‡?£‡?ä‡?µ‡?â‡?ö‡?à‡?á‡?‡??‡?â‡?°‡?µ‡?™‡?à‡?߇?ô‡?ч?î‡?â‡?™‡?à‡?߇?ô‡?ć?™‡?µ‡?¢ ‡?Ň?‡??‡?‡?‡?õ‡?£‡??‡?LJ?¢‡?ä‡?ô‡?å
‡?ï‡??‡?ö‡?™‡?ô‡??‡?á‡?ï‡?à‡??‡?‡?‡?õ‡?£‡??‡?LJ?¢‡?ä‡?ô‡?å‡?LJ??‡?á‡?‡??‡?â‡?°‡?µ‡?™‡?à‡?߇?ô‡?ч?î‡?â‡?™‡?à‡?߇?ô‡?ć?™‡?µ‡?¢‡?ó‡?±‡?â‡?á‡?´‡?°‡?î
5 ‡?ć?ч??‡?£‡?û‡?ï‡?à‡??‡?´‡?‡?±‡?Ň?¢‡??‡?ï‡?¥‡?ò‡?£‡?£‡?°
‡?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?ï‡??‡?°‡?Ň?é‡?´‡?°‡??‡?¢‡?Ň?‡??‡?£‡??‡?ć?ö‡?µ‡?¢‡?ö‡?ó‡?µ‡?à‡?ć?Ň?µ‡?à‡?¢‡?߇?LJ?â‡??‡?á
‡?ï‡?¥‡?î‡?ï‡??‡?° ‡?Ň?‡??‡?ï‡?£‡?߇?à‡?™‡??‡?ö‡?߇?à‡??‡?°‡?µ‡?Ň??‡?£‡?î‡??‡?ć?ô‡?¥‡?ô‡?Ň??‡?£‡?ï‡??‡?°‡?ó‡?µ‡?à‡?Ň??‡?´‡?ô‡?î‡?ч?߇?â
6 ‡?ć?ч??‡?£‡?û‡?ï‡?à‡??‡?LJ?â‡??‡?Ň??‡?´‡?ô‡?î ‡?Ň?‡??‡?Ň?ô‡?߇?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?LJ??‡?á‡?™‡??‡?Ň?
‡?Ň?£‡?-‡?µ‡?ч?°‡?à‡?°‡?µ‡?Ň?é‡?´‡?°‡??‡?¢‡?Ň??‡?´‡?ô‡?î‡?ч?߇?â
‡?‡??‡?â‡?°‡?µ‡?ч?߇??‡?°‡?ć?Ň?µ‡?à‡?¢‡?߇?LJ?â‡??‡?á‡?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?ï‡??‡?°‡?Ň?é‡?´‡?°‡??‡?¢‡?î‡?â‡?߇?¢
‡?Ň??‡?£‡?£‡?à‡?߇?°‡?Ň?£‡??‡?ó‡??‡?‡?¥‡?î (complicity)
7 ‡?ć?ч??‡?£‡?û‡?ï‡?à‡??‡?™‡?¥‡?ó‡?ò‡?¥‡?°‡?ô‡??‡?©‡?¢‡?ä‡?ô
‡?ô‡?LJ?¢‡?ö‡??‡?¢‡?Ň??‡?£‡?î‡??‡?ć?ô‡?¥‡?ô‡?á‡??‡?ô‡?™‡??‡?î‡?ч?‡?â‡??‡?á‡?Ň?±‡?ö‡?õ‡?è‡?¥‡?ç‡?ç‡??‡?™‡??‡?Ň?‡?߇?à‡??‡?î‡?â‡?߇?¢‡?™‡?¥‡?ó‡?ò‡?¥‡?°‡?ô‡??‡?©‡?¢‡?ä‡?ô
‡?Ň?ô‡?߇?ó‡??‡?á‡?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?LJ??‡?á‡?™‡??‡?Ň?
7 ‡?´‡?‡?±‡?Ň?Ň??‡?£ ‡?Ň?‡?? 7 ‡?´‡?±‡?߇?LJ?â‡??‡?´‡?‡?±‡?Å
‡?õ‡?£‡??‡?ć?î‡?á‡?ô‡?ï‡?à‡??‡?á‡?Ü ‡?LJ??‡?á CSR
7 ‡?´‡?±‡?߇?LJ?â‡??‡?´‡?‡?±‡?Å (Core subjects)
‡?´‡?±‡?߇?LJ?â‡??‡?´‡?‡?±‡?Ň?Ň?±‡?ö‡?õ‡?£‡??‡?ć?î‡?á‡?ô‡?ï‡?à‡??‡?á‡?Ü (1)
‡?ò‡?£‡?£‡?°‡??‡?†‡?¥‡?ö‡??‡?
‡?™‡?¥‡?ó‡?ò‡?¥‡?°‡?ô‡??‡?©‡?¢‡?ä‡?ô
‡?Ň??‡?£‡?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?î‡?â‡??‡?ô‡?Ň?£‡?á‡?á‡??‡?ô
‡?™‡?¥‡?à‡?á‡?Ň?߇?î‡?‡?â‡??‡?°
‡?Ň??‡?£‡?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?ó‡?µ‡?à‡?ć?õ‡?á‡?ô‡?ò‡?£‡?£‡?°
‡?õ‡?£‡??‡?ć?î‡?á‡?ô‡?î‡?â‡??‡?ô‡?‡??‡?â‡?ö‡?£‡?¥‡?LJ?†‡?Ñ
‡?Ň??‡?£‡?û‡?±‡?í‡?ô‡??‡?Ň?‡?? ‡?Ň??‡?£‡?°‡?µ‡?™‡?à‡?߇?ô‡?£‡?à‡?߇?°‡?LJ??‡?á‡?ä‡??‡?°‡?ä‡?ô

‡?ч?߇??‡?°‡?£‡?±‡?ö‡?‡?¥‡?î‡?ä‡??‡?ö
‡?ч?߇??‡?°‡?LJ?õ‡?£‡?à‡?á‡?ɇ?™
‡?à‡?£‡?¥‡?¢‡?ò‡?£‡?£‡?°
‡?ч?߇??‡?°‡?™‡??‡?ч?±‡?ç‡?LJ??‡?á‡?‡??‡?â‡?ó‡?µ‡?à‡?°‡?µ‡?™‡?à‡?߇?ô‡?ч?î‡?â‡?™‡?à‡?߇?ô‡?ć?™‡?µ‡?¢
‡?ć?ч??‡?£‡?û‡?ï‡?à‡??‡?´‡?‡?±‡?Ň?ô‡?¥‡?ï‡?¥‡?ò‡?£‡?£‡?°

‡?´‡?±‡?߇?LJ?â‡??‡?´‡?‡?±‡?Ň?Ň?±‡?ö‡?õ‡?£‡??‡?ć?î‡?á‡?ô‡?ï‡?à‡??‡?á‡?Ü (2)
‡?ò‡?£‡?£‡?°‡??‡?†‡?¥‡?ö‡??‡?
‡?™‡?¥‡?ó‡?ò‡?¥‡?°‡?ô‡??‡?©‡?¢‡?ä‡?ô
‡?Ň??‡?£‡?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?î‡?â‡??‡?ô‡?Ň?£‡?á‡?á‡??‡?ô
‡?™‡?¥‡?à‡?á‡?Ň?߇?î‡?‡?â‡??‡?°
‡?Ň??‡?£‡?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?ó‡?µ‡?à‡?ć?õ‡?á‡?ô‡?ò‡?£‡?£‡?°
‡?õ‡?£‡??‡?ć?î‡?á‡?ô‡?î‡?â‡??‡?ô‡?‡??‡?â‡?ö‡?£‡?¥‡?LJ?†‡?Ñ
‡?Ň??‡?£‡?û‡?±‡?í‡?ô‡??‡?Ň?‡?? ‡?Ň??‡?£‡?°‡?µ‡?™‡?à‡?߇?ô‡?£‡?à‡?߇?°‡?LJ??‡?á‡?ä‡??‡?°‡?ä‡?ô

‡?Ň??‡?£‡?û‡?¥‡?à‡??‡?£‡?-‡??‡?ñ‡??‡?á‡?ч?߇??‡?°‡?ć?™‡?µ‡?à‡?¢‡?á
‡?™‡?ñ‡??‡?ô‡?Ň??‡?£‡?-‡?å‡?ó‡?µ‡?à‡?°‡?µ‡?ч?߇??‡?°‡?ć?™‡?µ‡?à‡?¢‡?á
‡?Ň??‡?£‡?´‡?‡?µ‡?Ň?ć?‡?µ‡?à‡?¢‡?á‡?Ň??‡?£‡?™‡?°‡?£‡??‡?â‡?£‡?à‡?߇?°‡?ч?¥‡?î
‡?Ň??‡?£‡?Ň?Ň?â‡?ч?LJ?õ‡?±‡?ç‡?´‡??‡?ч?߇??‡?°‡?LJ?±‡?î‡?Ň?¢‡?â‡?á
‡?Ň??‡?£‡?ć?‡??‡??‡?Ň?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?Ň?‡?? ‡?Ň?‡??‡?à‡?°‡?‡??‡?â‡?î‡?â‡??‡?¢‡?LJ??‡?Ň??‡?™
‡?™‡?¥‡?ó‡?ò‡?¥‡?Ň??‡?£‡?ć?õ‡?á‡?ô‡?û‡?‡?ć?°‡??‡??‡?á‡?Ň?‡??‡?ó‡??‡?á‡?Ň??‡?£‡?ć?°‡??‡??‡?á
‡?™‡?¥‡?ó‡?ò‡?¥‡?ó‡??‡?á‡?î‡?â‡??‡?ô‡?ć?®‡?£‡?©‡?ê‡?Ň?¥‡?à ‡?™‡?±‡?á‡?ч?° ‡?Ň?‡??‡?߇?±‡?í‡?ô‡?ò‡?£‡?£‡?°
‡?™‡?¥‡?ó‡?ò‡?¥‡?LJ?±‡?â‡?ô‡?û‡??‡?â‡?ô‡?ê‡??‡?ô‡?ɇ?ô‡?Ň??‡?£‡?ó‡??‡?á‡??‡?ô
‡?´‡?±‡?߇?LJ?â‡??‡?´‡?‡?±‡?Ň?Ň?±‡?ö‡?õ‡?£‡??‡?ć?î‡?á‡?ô‡?ï‡?à‡??‡?á‡?Ü (3)
‡?ò‡?£‡?£‡?°‡??‡?†‡?¥‡?ö‡??‡?
‡?™‡?¥‡?ó‡?ò‡?¥‡?°‡?ô‡??‡?©‡?¢‡?ä‡?ô
‡?Ň??‡?£‡?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥ ‡?î‡?â‡??‡?ô‡?Ň?£‡?á‡?á‡??‡?ô
‡?™‡?¥‡?à‡?á‡?Ň?߇?î‡?‡?â‡??‡?°
‡?Ň??‡?£‡?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?ó‡?µ‡?à‡?ć?õ‡?á‡?ô‡?ò‡?£‡?£‡?°
‡?õ‡?£‡??‡?ć?î‡?á‡?ô‡?î‡?â‡??‡?ô‡?‡??‡?â‡?ö‡?£‡?¥‡?LJ?†‡?Ñ
‡?Ň??‡?£‡?û‡?±‡?í‡?ô‡??‡?Ň?‡?? ‡?Ň??‡?£‡?°‡?µ‡?™‡?à‡?߇?ô‡?£‡?à‡?߇?°‡?LJ??‡?á‡?ä‡??‡?°‡?ä‡?ô

‡?Ň??‡?£‡?à‡?â‡??‡?á‡?á‡??‡?ô‡?Ň?‡??‡?ч?߇??‡?°‡?ć?Ň?µ‡?à‡?¢‡?߇?LJ?â‡??‡?á‡?Ň?±‡?ö‡?Ň??‡?£‡?à‡?â‡??‡?á‡?á‡??‡?ô
‡?ć?á‡??‡?à‡??‡?ô‡?ч?LJ?ɇ?ô‡?Ň??‡?£‡?ó‡??‡?á‡??‡?ô‡?Ň?‡??‡?Ň??‡?£‡?ч??‡?â‡?°‡?ч?£‡??‡?á‡?ó‡??‡?á‡?™‡?±‡?á‡?ч?°
‡?Ň??‡?£‡?™‡??‡?ô‡?ć?™‡?߇?ô‡??
‡?™‡??‡?LJ?†‡??‡?û‡?Ň?‡??‡?ч?߇??‡?°‡?õ‡?‡??‡?î‡?†‡?±‡?¢‡?ɇ?ô‡?Ň??‡?£‡?ó‡??‡?á‡??‡?ô
‡?Ň??‡?£‡?û‡?±‡?í‡?ô‡??‡?ö‡??‡?ч?‡??‡?Ň?£‡?Ň?‡?? ‡?Ň??‡?£‡?‡??‡?Ň??‡?ö‡?£‡?°‡?ɇ?ô‡?™‡?ñ‡??‡?ô‡?ó‡?µ‡?à‡?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?á‡??‡?ô

‡?´‡?±‡?߇?LJ?â‡??‡?´‡?‡?±‡?Ň?Ň?±‡?ö‡?õ‡?£‡??‡?ć?î‡?á‡?ô‡?ï‡?à‡??‡?á‡?Ü (4)
‡?ò‡?£‡?£‡?°‡??‡?†‡?¥‡?ö‡??‡?
‡?™‡?¥‡?ó‡?ò‡?¥‡?°‡?ô‡??‡?©‡?¢‡?ä‡?ô
‡?Ň??‡?£‡?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?î‡?â‡??‡?ô‡?Ň?£‡?á‡?á‡??‡?ô
‡?™‡?¥‡?à‡?á‡?Ň?߇?î‡?‡?â‡??‡?°
‡?Ň??‡?£‡?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?ó‡?µ‡?à‡?ć?õ‡?á‡?ô‡?ò‡?£‡?£‡?°
‡?õ‡?£‡??‡?ć?î‡?á‡?ô‡?î‡?â‡??‡?ô‡?‡??‡?â‡?ö‡?£‡?¥‡?LJ?†‡?Ñ
‡?Ň??‡?£‡?û‡?±‡?í‡?ô‡??‡?Ň?‡?? ‡?Ň??‡?£‡?°‡?µ‡?™‡?à‡?߇?ô‡?£‡?à‡?߇?°‡?LJ??‡?á‡?ä‡??‡?°‡?ä‡?ô

‡?Ň??‡?£‡?õ‡?â‡??‡?á‡?Ň?±‡?ô‡?°‡?‡?û‡?¥‡?©
‡?Ň??‡?£‡?ɇ?ä‡?â‡?ó‡?£‡?±‡?û‡?¢‡??‡?Ň?£ ‡??‡?¢‡?à‡??‡?á‡?¢‡?±‡?à‡?á‡?¢‡??‡?ô
‡?Ň??‡?£‡?‡?î‡?‡?‡?Ň?£‡??‡?ó‡?ö ‡?Ň?‡??‡?Ň??‡?£‡?õ‡?£‡?±‡?ö‡?ï‡?±‡?ß ‡?ï‡?à‡??‡?Ň??‡?£‡?ć?õ‡?‡?µ‡?à‡?¢‡?ô‡?Ň?õ‡?‡?á‡?™‡?†‡??‡?û‡?†‡??‡?°‡?¥‡??‡??‡?Ň??‡?®
‡?Ň??‡?£‡?õ‡?Ň?õ‡?â‡??‡?á‡?™‡?¥‡?à‡?á‡?Ň?߇?î‡?‡?â‡??‡?°‡?Ň?‡??‡?Ň??‡?£‡?ü‡??‡?â‡?ô‡?ü‡??‡?ò‡?£‡?£‡?°‡?ä‡??‡?ï‡?¥

‡?´‡?±‡?߇?LJ?â‡??‡?´‡?‡?±‡?Ň?Ň?±‡?ö‡?õ‡?£‡??‡?ć?î‡?á‡?ô‡?ï‡?à‡??‡?á‡?Ü (5)
‡?ò‡?£‡?£‡?°‡??‡?†‡?¥‡?ö‡??‡?
‡?™‡?¥‡?ó‡?ò‡?¥‡?°‡?ô‡??‡?©‡?¢‡?ä‡?ô
‡?Ň??‡?£‡?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?î‡?â‡??‡?ô‡?Ň?£‡?á‡?á‡??‡?ô
‡?™‡?¥‡?à‡?á‡?Ň?߇?î‡?‡?â‡??‡?°
‡?Ň??‡?£‡?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥ ‡?ó‡?µ‡?à‡?ć?õ‡?á‡?ô‡?ò‡?£‡?£‡?°
‡?õ‡?£‡??‡?ć?î‡?á‡?ô‡?î‡?â‡??‡?ô‡?‡??‡?â‡?ö‡?£‡?¥‡?LJ?†‡?Ñ
‡?Ň??‡?£‡?û‡?±‡?í‡?ô‡??‡?Ň?‡?? ‡?Ň??‡?£‡?°‡?µ‡?™‡?à‡?߇?ô‡?£‡?à‡?߇?°‡?LJ??‡?á‡?ä‡??‡?°‡?ä‡?ô

‡?Ň??‡?£‡?ï‡?à‡??‡?ï‡?â‡??‡?ô‡?Ň??‡?£‡?ó‡??‡?à‡?£‡?¥‡?ï
‡?Ň??‡?£‡?£‡?à‡?߇?°‡?£‡?±‡?ö‡?‡?¥‡?î‡?ä‡??‡?ö‡?ɇ?ô‡?ó‡??‡?á‡?Ň??‡?£‡?ć?°‡??‡??‡?á
‡?Ň??‡?£‡?Ň?LJ?à‡?á‡?LJ?±‡?ô‡??‡?¢‡?à‡??‡?á‡?ć?õ‡?á‡?ô‡?ò‡?£‡?£‡?°
‡?™‡?à‡?á‡?ć?™‡?£‡?¥‡?°‡?ч?߇??‡?°‡?£‡?±‡?ö‡?‡?¥‡?î‡?ä‡??‡?ö‡?î‡?â‡??‡?ô‡?™‡?±‡?á‡?ч?°‡?ɇ?ô‡?LJ??‡?ö‡?ć?LJ?ï‡?LJ??‡?á‡?Ň??‡?£‡?°‡?µ‡??‡?¥‡?ó‡?ò‡?¥‡?û‡?
‡?Ň??‡?£‡?ć?ч??‡?£‡?û‡?ï‡?à‡??‡?™‡?¥‡?ó‡?ò‡?¥‡?LJ??‡?á‡?ó‡?£‡?±‡?û‡?¢‡?å‡?™‡?¥‡?ô

‡?´‡?±‡?߇?LJ?â‡??‡?´‡?‡?±‡?Ň?Ň?±‡?ö‡?õ‡?£‡??‡?ć?î‡?á‡?ô‡?ï‡?à‡??‡?á‡?Ü (6)
‡?ò‡?£‡?£‡?°‡??‡?†‡?¥‡?ö‡??‡?
‡?™‡?¥‡?ó‡?ò‡?¥‡?°‡?ô‡??‡?©‡?¢‡?ä‡?ô
‡?Ň??‡?£‡?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?î‡?â‡??‡?ô‡?Ň?£‡?á‡?á‡??‡?ô
‡?™‡?¥‡?à‡?á‡?Ň?߇?î‡?‡?â‡??‡?°
‡?Ň??‡?£‡?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?ó‡?µ‡?à‡?ć?õ‡?á‡?ô‡?ò‡?£‡?£‡?°
‡?õ‡?£‡??‡?ć?î‡?á‡?ô‡?î‡?â‡??‡?ô ‡?‡??‡?â‡?ö‡?£‡?¥‡?LJ?†‡?Ñ
‡?Ň??‡?£‡?û‡?±‡?í‡?ô‡??‡?Ň?‡?? ‡?Ň??‡?£‡?°‡?µ‡?™‡?à‡?߇?ô‡?£‡?à‡?߇?°‡?LJ??‡?á‡?ä‡??‡?°‡?ä‡?ô

‡?Ň??‡?£‡?ï‡?‡??‡?î ‡?LJ?â‡??‡?°‡??‡?‡?LJ?à‡??‡?߇?™‡??‡?£ ‡?Ň?‡??‡?Ň??‡?£‡?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?ɇ?ô‡?LJ?â‡??‡?ï‡?Ň?‡?á/‡?™‡?±‡?ç‡?ç‡?? ‡?ó‡?µ‡?à‡?ć?õ‡?á‡?ô‡?ò‡?£‡?£‡?°
‡?Ň??‡?£‡?õ‡?Ň?õ‡?â‡??‡?á‡?™‡??‡?LJ?†‡??‡?û‡?Ň?‡?? ‡?ч?߇??‡?°‡?õ‡?‡??‡?î‡?†‡?±‡?¢‡?LJ??‡?á‡?‡??‡?â‡?ö‡?£‡?¥‡?LJ?†‡?Ñ
‡?Ň??‡?£‡?ö‡?£‡?¥‡?LJ?†‡?ч??‡?¢‡?à‡??‡?á‡?¢‡?±‡?à‡?á‡?¢‡??‡?ô
‡?Ň??‡?£‡?ö‡?£‡?¥‡?Ň??‡?£ ‡?Ň??‡?£‡?™‡?ô‡?±‡?ö‡?™‡?ô‡??‡?ô ‡?Ň?‡??‡?Ň??‡?£‡?¢‡??‡?ï‡?¥‡?LJ?â‡??‡?LJ?ï‡?â‡?Ň?¢‡?â‡?á
‡?Ň??‡?£‡?õ‡?Ň?õ‡?â‡??‡?á‡?LJ?â‡??‡?°‡??‡?‡?Ň?‡?? ‡?ч?߇??‡?°‡?ć?õ‡?á‡?ô‡?™‡?à‡?߇?ô‡?ï‡?±‡?߇?LJ??‡?á‡?‡??‡?â‡?ö‡?£‡?¥‡?LJ?†‡?Ñ
‡?Ň??‡?£‡?ć?LJ?â‡??‡?ñ‡??‡?á‡?ö‡?£‡?¥‡?Ň??‡?£‡?ó‡?µ‡?à‡?à‡??‡?ć?õ‡?á‡?ô
‡?Ň??‡?£‡?ɇ?´‡?â‡?ч?߇??‡?°‡?£‡??‡?â ‡?Ň?‡?? ‡?Ň??‡?£‡?™‡?£‡?â‡??‡?á‡?ч?߇??‡?°‡?ï‡?£‡??‡?´‡?ô‡?±‡?Å

‡?´‡?±‡?߇?LJ?â‡??‡?´‡?‡?±‡?Ň?Ň?±‡?ö‡?õ‡?£‡??‡?ć?î‡?á‡?ô‡?ï‡?à‡??‡?á‡?Ü (7)
‡?ò‡?£‡?£‡?°‡??‡?†‡?¥‡?ö‡??‡?
‡?™‡?¥‡?ó‡?ò‡?¥‡?°‡?ô‡??‡?©‡?¢‡?ä‡?ô
‡?Ň??‡?£‡?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?î‡?â‡??‡?ô‡?Ň?£‡?á‡?á‡??‡?ô
‡?™‡?¥‡?à‡?á‡?Ň?߇?î‡?‡?â‡??‡?°
‡?Ň??‡?£‡?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?ó‡?µ‡?à‡?ć?õ‡?á‡?ô‡?ò‡?£‡?£‡?°
‡?õ‡?£‡??‡?ć?î‡?á‡?ô‡?î‡?â‡??‡?ô‡?‡??‡?â‡?ö‡?£‡?¥‡?LJ?†‡?Ñ
‡?Ň??‡?£‡?û‡?±‡?í‡?ô‡??‡?Ň?‡?? ‡?Ň??‡?£‡?°‡?µ‡?™‡?à‡?߇?ô‡?£‡?à‡?߇?°‡?LJ??‡?á‡?ä‡??‡?°‡?ä‡?ô

‡?Ň??‡?£‡?°‡?µ‡?™‡?à‡?߇?ô‡?£‡?à‡?߇?°‡?LJ??‡?á‡?ä‡??‡?°‡?ä‡?ô
‡?Ň??‡?£‡?®‡??‡?Ň?©‡??‡?Ň?‡??‡?߇?±‡?í‡?ô‡?ò‡?£‡?£‡?°
‡?Ň??‡?£‡?à‡?â‡??‡?á‡?á‡??‡?ô‡?Ň?‡?? ‡?Ň??‡?£‡?û‡?±‡?í‡?ô‡??‡?ó‡?±‡?Ň?©‡??
‡?Ň??‡?£‡?û‡?±‡?í‡?ô‡??‡?ć?ó‡?ч?LJ?ô‡?LJ?‡?¢‡?µ‡?Ň?‡??‡?ć?LJ?â‡??‡?ñ‡??‡?á‡?ć?ó‡?ч?LJ?ô‡?LJ?‡?¢‡?µ
‡?Ň??‡?£‡?™‡?£‡?â‡??‡?á‡?ч?߇??‡?°‡?°‡?±‡?à‡?á‡?ч?±‡?à‡?á‡?Ň?‡?? ‡?£‡??‡?¢‡?ч?î‡?â
‡?™‡??‡?LJ?†‡??‡?û
‡?Ň??‡?£‡?‡?á‡?ó‡??‡?ô‡?î‡?â‡??‡?ô‡?™‡?±‡?á‡?ч?°

‡?LJ?â‡??‡?ч?߇?£‡?ï‡?£‡??‡?´‡?ô‡?±‡?Å
7 ‡?´‡?±‡?߇?LJ?â‡??‡?´‡?‡?±‡?Å ‡?ч?£‡??‡?ö‡?ч?‡??‡?°‡?‡?‡?Ň?£‡??‡?ó‡?ö‡?î‡?â‡??‡?ô‡?ć?®‡?£‡?©‡?ê‡?Ň?¥‡?à ‡?™‡?¥‡?à‡?á‡?Ň?߇?î‡?‡?â‡??‡?° ‡?Ň?‡??‡?™‡?±‡?á‡?ч?°
‡?ɇ?ô‡?Ň?ï‡?à‡?‡??‡?´‡?±‡?߇?LJ?â‡??‡?´‡?‡?±‡?Ň?à‡??‡?°‡?µ‡?õ‡?£‡??‡?ć?î‡?á‡?ô‡?ï‡?à‡??‡?á ‡?Ü ‡?ó‡?µ‡?à‡?ć?Ň?µ‡?à‡?¢‡?߇?LJ?â‡??‡?á‡?ć?û‡??‡?à‡??‡?ô‡??‡?°‡??‡?õ‡?£‡??‡?Ň??‡?ö‡?Ň??‡?£‡?û‡?¥‡?à‡??‡?£‡?-‡??
‡??‡?á‡?ч?å‡?Ň?£‡?ó‡??‡?Ň?Ň?´‡?à‡?á‡?ï‡?â‡??‡?á‡?ć?Ň?µ‡?à‡?¢‡?߇?LJ?â‡??‡?á‡?Ň?±‡?ö 7 ‡?´‡?±‡?߇?LJ?â‡??‡?´‡?‡?±‡?Ň?ó‡?±‡?â‡?á‡?´‡?°‡?î‡?LJ?â‡??‡?á‡?ï‡?â‡?ô ‡?LJ?î‡?¢‡?ч?°‡?à‡?à‡??‡?ć?õ‡?á‡?ô‡?ï‡?â‡??‡?á‡?ć?Ň?µ‡?à‡?¢‡?߇?LJ?â‡??‡?á‡?Ň?±‡?ö‡?õ‡?£‡??‡?ć?î‡?á‡?ô‡?ï‡?à‡??‡?á‡?Ü ‡?ó‡?µ‡?à‡?°‡?µ‡?ó‡??‡?Ň?õ‡?£‡??‡?ć?î‡?á‡?ô
‡?Ň?ô‡?߇?ó‡??‡?á‡?ɇ?ô‡?Ň??‡?£‡?î‡??‡?ć?ô‡?¥‡?ô‡?Ň??‡?£ ‡?Ň?‡??/‡?´‡?£‡??‡?? ‡?ч?߇??‡?°‡?ч??‡?î‡?´‡?߇?±‡?á‡?™‡??‡?´‡?£‡?±‡?ö‡?Ň?ï‡?à‡?‡??‡?õ‡?£‡??‡?ć?î‡?á‡?ô

‡?Ň?ô‡?߇?ó‡??‡?á‡?Ň??‡?£‡?î‡??‡?ć?ô‡?¥‡?ô‡?Ň??‡?£
‡?ч?߇??‡?°‡?™‡?±‡?°‡?û‡?±‡?ô‡?ò‡?å‡?£‡??‡?´‡?߇?à‡??‡?á‡?ч??‡?-‡?‡?±‡?Ň?©‡?-‡??‡?ï‡?à‡??‡?á ‡?Ü ‡?LJ??‡?á‡??‡?á‡?ч?å‡?Ň?£ ‡?ï‡?à‡?? SR
‡?ó‡??‡?ч?߇??‡?°‡?ć?LJ?â‡??‡?ɇ?à SR ‡?LJ??‡?á‡??‡?á‡?ч?å‡?Ň?£
‡?Ň?ô‡?߇?ó‡??‡?á‡?Ň??‡?£‡?ö‡??‡?£‡?-‡??‡?Ň??‡?£ SR ‡?ó‡?±‡?à‡?߇?ó‡?±‡?â‡?á‡??‡?á‡?ч?å‡?Ň?£
‡?Ň??‡?£‡?™‡??‡?à‡??‡?™‡??‡?£‡?ć?Ň?µ‡?à‡?¢‡?߇?Ň?±‡?ö SR
‡?Ň??‡?£‡?ć?û‡?¥‡?à‡?°‡?ч?߇??‡?°‡?ô‡?à‡??‡?ć?ä‡??‡?à‡??‡?ñ‡??‡??‡?LJ??‡?á SR
‡?Ň??‡?£‡?ó‡?ö‡?ó‡?߇?ô‡?Ň?‡??‡?Ň??‡?£‡?õ‡?£‡?±‡?ö‡?õ‡?£‡??‡?á SR
‡?Ň?ô‡?߇?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡??‡??‡?à‡?ô‡?Ü ‡?™‡??‡?´‡?£‡?±‡?ö SR
‡?ч?߇??‡?°‡?™‡?±‡?°‡?û‡?±‡?ô‡?ò‡?å‡?£‡??‡?´‡?߇?à‡??‡?á‡??‡?á‡?ч?å‡?Ň?£ ‡?Ň?±‡?ö‡?™‡?±‡?á‡?ч?°‡?Ň?‡??‡?‡??‡?â‡?°‡?µ‡?™‡?à‡?߇?ô‡?ч?î‡?â‡?™‡?à‡?߇?ô‡?ć?™‡?µ‡?¢
‡?Ň??‡?£‡?ä‡?µ‡?â‡?ö‡?à‡?á‡?Ň?‡??‡?Ň??‡?£‡?î‡??‡?ć?ô‡?¥‡?ô‡?á‡??‡?ô ‡?Ň?±‡?ö‡?‡??‡?â‡?°‡?µ‡?™‡?à‡?߇?ô‡?ч?î‡?â‡?™‡?à‡?߇?ô‡?ć?™‡?µ‡?¢
‡?Ň??‡?£‡?î‡??‡?ć?ô‡?¥‡?ô‡?á‡??‡?ô‡?î‡?â‡??‡?ô SR ‡?à‡??‡?ć?Ň?µ‡?à‡?¢‡?߇?LJ?â‡??‡?á‡?Ň?±‡?ö‡?‡??‡?â‡?°‡?µ‡?™‡?à‡?߇?ô‡?ч?î‡?â‡?™‡?à‡?߇?ô‡?ć?™‡?µ‡?¢ ‡?LJ?î‡?¢‡?û‡?¥‡?à‡??‡?£‡?-‡??
‡?Ň??‡?£‡?ä‡?µ‡?â‡?ö‡?à‡?á‡?‡??‡?â‡?°‡?µ‡?™‡?à‡?߇?ô‡?ч?î‡?â‡?™‡?à‡?߇?ô‡?ć?™‡?µ‡?¢
‡?Ň??‡?£‡?î‡??‡?ć?ô‡?¥‡?ô‡?Ň??‡?£‡?ï‡?à‡??‡?á‡?Ü ‡?ó‡?µ‡?à‡?ć?Ň?µ‡?à‡?¢‡?߇?LJ?â‡??‡?á
‡?û‡?¥‡?à‡??‡?£‡?-‡??‡?à‡??‡?Ň?‡?‡?Ň?£‡??‡?ó‡?ö‡?ó‡?µ‡?à‡?ć?Ň?¥‡?î‡?LJ??‡?â‡?ô
‡?Ň??‡?£‡?î‡??‡?ć?ô‡?¥‡?ô‡?á‡??‡?ô‡?Ň?±‡?ö‡?‡??‡?â‡?°‡?µ‡?™‡?à‡?߇?ô‡?ч?î‡?â‡?™‡?à‡?߇?ô‡?ć?™‡?µ‡?¢
‡?£‡??‡?â‡?ñ‡??‡?á‡?ч?߇??‡?°‡?ï‡?â‡??‡?á‡?Ň??‡?£‡?Ň?‡??‡?ч?߇??‡?°‡?ч??‡?î‡?´‡?߇?±‡?á
‡?Ň??‡?£‡?™‡??‡?ô‡?ć?™‡?߇?ô‡?? (Social Dialogue) ‡?£‡?߇?°‡?ó‡?±‡?â‡?á‡?߇?¥‡?ò‡?µ‡??‡??‡?à‡?ô ‡?Ü ‡?ć?ä‡?à‡?ô
‡?Ň??‡?£‡?õ‡?£‡??‡?ä‡??‡?° (‡?ć?õ‡?á‡?ô‡?Ň?‡??‡?ч?°‡?à‡?ć?õ‡?á‡?ô‡?ó‡??‡?á‡?Ň??‡?£)
‡?Ň??‡?£‡?™‡?±‡?°‡?°‡?ô‡??
‡?Ň??‡?£‡?£‡?à‡?߇?°‡?ć?õ‡?á‡?ô‡?™‡?°‡??‡?ä‡?¥‡?Å ‡?´‡?£‡??‡?? ‡?à‡?±‡?î‡?ï‡?±‡?â‡?á‡?ć?õ‡?á‡?ô‡?™‡?°‡??‡?ч?°
‡?Ň??‡?£‡?™‡??‡?à‡??‡?™‡??‡?£ 2 ‡?ó‡??‡?á
‡?ô‡??‡?ч?õ‡?™‡??‡?à‡?Ň??‡?£‡?î‡??‡?ć?ô‡?¥‡?ô‡?Ň??‡?£‡?ï‡?à‡??‡?õ‡?£‡??‡?ć?î‡?á‡?ô‡?ï‡?à‡??‡?á‡?Ü ‡?ó‡?µ‡?à‡?°‡?µ‡?ч?߇??‡?°‡?™‡??‡?ч?±‡?ç
‡?Ň??‡?£‡?ô‡?? SR ‡?ч?õ‡?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?LJ?î‡?¢‡?ó‡?±‡?à‡?߇?ч?õ
‡?Ň?ï‡?à‡?‡??‡??‡?á‡?ч?å‡?Ň?£ ‡??‡??‡?à‡?°‡?µ SR ‡?ó‡?µ‡?à‡?°‡?µ‡??‡?¢‡??‡?à‡?ć?î‡?¥‡?°‡?Ň?ï‡?Ň?ï‡?à‡??‡?á‡?Ň?±‡?ô
‡?ô‡??‡?ć?LJ?â‡??‡?ч?õ‡?õ‡?£‡??‡?¢‡??‡?Ň?ï‡?å‡?ɇ?ä‡?â‡?Ň?ö‡?ö‡?ö‡??‡?£‡?-‡??‡?Ň??‡?£‡?Ň?±‡?ö
‡?£‡??‡?ö‡?ö
‡?ô‡?LJ?¢‡?ö‡??‡?¢
‡?LJ?ч?£‡?á‡?™‡?£‡?â‡??‡?á
‡?ć?ч?£‡??‡??‡?LJ?à‡??‡?¢ (networks)
‡??‡??‡?à‡?°‡?µ‡?ö‡??‡?á‡?Ň?¥‡?à‡?Ň?£‡?£‡?°‡?ó‡?µ‡?à‡?ï‡?â‡??‡?á‡?ó‡??‡?LJ??‡?â‡?ô‡?ɇ?´‡?°‡?à‡?ï‡??‡?°‡?õ‡?£‡??‡?ć?î‡?á‡?ô‡?ï‡?à‡??‡?á‡?Ü ‡?ó‡?µ‡?à‡?°‡?µ‡?Ň??‡?£‡?£‡??‡?ö‡??‡?ć?û‡?¥‡?à‡?°‡?ć?ï‡?¥‡?°
‡?Ň??‡?£‡?™‡?£‡?â‡??‡?á‡?ч?߇??‡?°‡?ô‡?à‡??‡?ć?ä‡??‡?à‡??‡?ñ‡??‡??
‡?£‡??‡?ö‡?ö‡?Ň??‡?£‡?ö‡?£‡?¥‡?´‡??‡?£‡?á‡??‡?ô (Management Systems) ‡?Ň?±‡?ö 7 ‡?´‡?±‡?߇?LJ?â‡??‡?´‡?‡?±‡?Å (Core subjects)
‡?Ň??‡?£‡?ó‡?ö‡?ó‡?߇?ô‡?Ň?‡??‡?õ‡?£‡?±‡?ö‡?õ‡?£‡??‡?á SR
‡?߇?¥‡?ć?ч?£‡??‡??‡?´‡?å ‡?õ‡?£‡??‡?ć?°‡?¥‡?ô ‡?ó‡?ö‡?ó‡?߇?ô‡?Ň?¥‡?à‡?Ň?£‡?£‡?°‡?ï‡?à‡??‡?á‡?Ü
‡?ч?߇??‡?°‡?Ň?â‡??‡?߇?´‡?ô‡?â‡??
‡?Ň??‡?£‡?ö‡?£‡?£‡?‡??‡?ï‡??‡?°‡?߇?±‡?ï‡?ñ‡??‡?õ‡?£‡??‡?™‡?á‡?ч?å
‡?ó‡?£‡?±‡?û‡?¢‡??‡?Ň?£‡?ó‡?µ‡?à‡?ɇ?ä‡?â
‡?ć?õ‡?£‡?µ‡?¢‡?ö‡?ć?ó‡?µ‡?¢‡?ö‡?‡?‡?Ň??‡?£‡?î‡??‡?ć?ô‡?¥‡?ô‡?Ň??‡?£‡?Ň?±‡?ö‡??‡?á‡?ч?å‡?Ň?£‡??‡??‡?à‡?ô
‡?Ň??‡?£‡?ć?‡?â‡??‡?£‡??‡?߇?±‡?á ‡?´‡?£‡??‡?? ‡?Ň??‡?£‡?™‡?±‡?á‡?ć?Ň?ï‡?Ň??‡?£‡?î‡??‡?ć?ô‡?¥‡?ô‡?Ň??‡?£
‡?‡??‡?â‡?°‡?µ‡?™‡?à‡?߇?ô‡?ч?î‡?â‡?™‡?à‡?߇?ô‡?ć?™‡?µ‡?¢‡?ć?LJ?â‡??‡?°‡??‡?°‡?µ‡?ö‡?ó‡?ö‡??‡?ó‡?î‡?â‡?߇?¢
‡?ć?Ň?-‡?ë‡?å‡?LJ?â‡??‡?ć?™‡?ô‡??‡??‡??‡?à‡?ô‡?Ü ‡?ó‡?µ‡?à‡?ć?Ň?µ‡?à‡?¢‡?߇?Ň?±‡?ö SR
‡?õ‡?±‡?à‡?à‡?±‡?¢‡?ï‡?à‡??‡?á‡?Ü ‡?ó‡?µ‡?à‡?ч?߇?£‡?ô‡??‡?°‡??‡?û‡?¥‡?à‡??‡?£‡?-‡??‡?õ‡?£‡??‡?Ň??‡?ö
‡?™‡??‡?î‡?ч?‡?â‡??‡?á‡?Ň?±‡?ö‡?´‡?‡?±‡?Ň?Ň??‡?£‡?LJ??‡?á SR
‡?Ň?ô‡?߇?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?ó‡?µ‡?à‡?ô‡?à‡??‡?™‡?ô‡?ɇ?à‡?ï‡?à‡??‡??‡?á‡?ч?å‡?Ň?£
‡??‡?á‡?ч?å‡?Ň?£‡?ó‡?µ‡?à‡?û‡?±‡?í‡?ô‡??‡?Ň?‡??‡?Ň??‡?£‡?ч?߇?ö‡?ч??‡?°‡?Ň??‡?£‡?ɇ?ä‡?â
‡?ä‡??‡?à‡??‡?ć?™‡?µ‡?¢‡?á ‡?ч?߇??‡?°‡?ô‡?à‡??‡?ć?ä‡??‡?à‡??‡?ñ‡??‡?? ‡?Ň?‡??‡?Ň??‡?£‡?ч?î‡?â‡?£‡?±‡?ö‡?Ň??‡?£‡?¢‡??‡?°‡?£‡?±‡?ö
‡?Ň?£‡??‡?ö‡?߇?ô‡?Ň??‡?£‡?ɇ?ô‡?Ň??‡?£‡?û‡?±‡?í‡?ô‡??
‡?‡??‡?â‡?°‡?µ‡?™‡?à‡?߇?ô‡?ч?î‡?â‡?™‡?à‡?߇?ô‡?ć?™‡?µ‡?¢‡?ó‡??‡?Ň?‡?à‡??‡?¢ ‡?ч?߇??‡?°‡?LJ?õ‡?£‡?à‡?á‡?ɇ?™ ‡?ć?õ‡?¥‡?î‡?ć?‡?¢ ‡?ć?LJ?â‡??‡?ñ‡??‡?á‡?ч?î‡?â ‡?ч?î‡?â‡?£‡?±‡?ö‡?ч?߇??‡?°‡?£‡?à‡?߇?°‡?°‡??‡??‡?à‡??‡?Ň?õ‡?£‡??‡?ć?ó‡?®‡?ó‡?µ‡?à‡?û‡?±‡?í‡?ô‡?? ‡?´‡?£‡??‡?? ‡?Ň??‡?‡?±‡?á‡?û‡?±‡?í‡?ô‡??
‡?£‡?߇?ö‡?£‡?߇?°‡?ć?Ň?-‡?ë‡?å‡?LJ?â‡??‡?ć?™‡?ô‡??‡??‡??‡?à‡?ô‡?Ü ‡?ч?߇?â‡?ɇ?ô Annex A
‡?ч?߇??‡?°‡?ч??‡?î‡?´‡?߇?±‡?á‡?LJ??‡?á‡?™‡?±‡?á‡?ч?° ‡?Ň?±‡?ö SR
‡?ä‡?à‡?߇?¢‡?ɇ?´‡?â‡?Ň??‡?£‡?ï‡?±‡?î‡?™‡?¥‡?ô‡?ɇ?à‡?ć?õ‡?á‡?ô‡?ч?õ‡?î‡?â‡?߇?¢‡?ч?߇??‡?°‡?£‡??‡?ö‡?ч??‡?ö ‡?LJ?î‡?¢‡?°‡?µ‡?ч?߇??‡?°‡?ć?LJ?â‡??‡?ɇ?à‡?ć?û‡?¥‡?à‡?°‡?LJ??‡?â‡?ô‡?ï‡?à‡??
‡?ч?߇??‡?°‡?ч??‡?î‡?´‡?߇?±‡?á‡?LJ??‡?á‡?™‡?±‡?á‡?ч?°
‡?LJ??‡?Ň??‡?™‡?ï‡?à‡??‡?á ‡?Ü ‡?ó‡?µ‡?à‡?ć?Ň?µ‡?à‡?¢‡?߇?LJ?â‡??‡?á‡?Ň?±‡?ö SR
‡?ч?߇??‡?°‡?ć?™‡?µ‡?à‡?¢‡?á‡?ï‡?à‡??‡?á ‡?Ü ‡?´‡??‡?Ň?ч?°‡?à‡?°‡?µ SR
‡?õ‡?£‡?±‡?ö‡?õ‡?£‡??‡?á
‡?Ň?ô‡?߇?õ‡?è‡?¥‡?ö‡?±‡?ï‡?¥‡?ɇ?ô‡?Ň??‡?£‡?ö‡?£‡?¥‡?´‡??‡?£‡?ч?߇??‡?°‡?ć?™‡?µ‡?à‡?¢‡?á
‡?Ň??‡?£‡?™‡?£‡?â‡??‡?á‡?ч?߇??‡?°‡?™‡?±‡?°‡?û‡?±‡?ô‡?ò‡?å‡?£‡??‡?´‡?߇?à‡??‡?á‡??‡?á‡?ч?å‡?Ň?£‡?Ň?±‡?ö‡?‡??‡?â‡?°‡?µ‡?™‡?à‡?߇?ô‡?ч?î‡?â‡?™‡?à‡?߇?ô‡?ć?™‡?µ‡?¢
‡?ч?߇??‡?°‡?ô‡?à‡??‡?ć?ä‡??‡?à‡??‡?ñ‡??‡?? ‡?Ň?‡?? ‡?ч?߇??‡?°‡?ć?õ‡?á‡?ô‡?ò‡?£‡?£‡?°‡?ɇ?ô‡?Ň??‡?£‡?õ‡?£‡??‡?™‡??‡?ô‡?á‡??‡?ô ‡?LJ?î‡?¢‡?Ň??‡?£‡?£‡?±‡?ö‡?‡?¥‡?î‡?ä‡??‡?ö‡?ï‡?à‡??‡?Ň??‡?£‡?ć?LJ?â‡??‡?£‡?à‡?߇?°‡?Ň?¥‡?à‡?Ň?£‡?£‡?°‡?ó‡??‡?á‡?Ň??‡?£‡?ć?°‡??‡??‡?á ‡?Ň??‡?£‡?Ň?LJ?à‡?á‡?LJ?±‡?ô‡?ó‡?µ‡?à‡?ć?õ‡?á‡?ô‡?ò‡?£‡?£‡?° ‡?Ň?‡??‡?õ‡?‡??‡?î‡?à‡??‡?Ň?Ň??‡?£‡?ó‡??‡?à‡?£‡?¥‡?ï
‡?ч?߇??‡?°‡?õ‡?‡??‡?î‡?†‡?±‡?¢‡?Ň?‡??‡?™‡??‡?LJ?‡?±‡?Ň?©‡?-‡??‡?LJ??‡?á‡?ч?ô‡?á‡??‡?ô‡?ó‡?±‡?â‡?á‡?ä‡??‡?¢‡?Ň?‡??‡?´‡?ç‡?¥‡?á ‡?ó‡??‡?ɇ?´‡?â‡??‡?á‡?ч?å‡?Ň?£‡?™‡??‡?°‡??‡?£‡?ñ‡?™‡?£‡?£‡?´‡?? (‡?£‡?±‡?ö‡?™‡?°‡?±‡?ч?£-‡?ö‡?£‡?£‡?à‡??) ‡?à‡??‡?á‡?ɇ?à ‡?Ň?‡??‡?£‡?±‡?Ň?©‡??‡?‡??‡?Ň?à‡?â‡??‡?á‡?LJ??‡?á‡?ï‡?ô‡?ч?߇?â‡?ч?î‡?â
‡?ä‡?à‡?߇?¢‡?™‡?£‡?â‡??‡?á‡?ć?™‡?£‡?¥‡?°
‡?ä‡??‡?à‡??‡?ć?™‡?µ‡?¢‡?á‡?Ň?‡??‡?ч?߇??‡?°‡?ô‡?à‡??‡?ć?ä‡??‡?à‡??‡?ñ‡??‡??‡?LJ??‡?á‡??‡?á‡?ч?å‡?Ň?£‡?ï‡?à‡??‡?™‡??‡?ò‡??‡?£‡?-‡??‡?ä‡?ô
‡?ч?߇??‡?°‡?à‡?á‡?£‡?±‡?Ň?†‡?±‡?Ň?î‡?µ ‡?LJ?߇?±‡?ç ‡?Ň?‡?? ‡?Ň??‡?‡?±‡?á‡?ɇ?à‡?LJ??‡?á‡?‡??‡?Ň?à‡?â‡??‡?á
‡?ч?߇??‡?°‡?ч??‡?î‡?´‡?߇?±‡?á‡?LJ??‡?á‡?™‡?±‡?á‡?ч?° ‡?Ň?±‡?ö SR (‡?ï‡?à‡??)
‡?õ‡?â‡??‡?á‡?Ň?±‡?ô‡?Ň?‡??‡?‡?î‡?ч?߇??‡?°‡?LJ?±‡?î‡?Ň?¢‡?â‡?á‡?ó‡?µ‡?à‡??‡??‡?à‡?à‡??‡?ć?Ň?¥‡?î‡?LJ??‡?â‡?ô‡?Ň?±‡?ö‡?‡??‡?â‡?ö‡?£‡?¥‡?LJ?†‡?ч?ć?Ň?µ‡?à‡?¢‡?߇?Ň?±‡?ö‡?™‡?¥‡?ô‡?ч?â‡??‡?Ň?‡??‡?Ň??‡?£‡?ö‡?£‡?¥‡?Ň??‡?£
‡?Ň??‡?£‡?õ‡?£‡??‡?´‡?¢‡?±‡?î ‡??‡?±‡?ô‡?ć?õ‡?á‡?ô‡?‡?‡?°‡??‡?à‡??‡?Å
‡?Ň??‡?£‡?ć?û‡?¥‡?à‡?°‡?‡?‡?‡?‡?¥‡?ï ‡?Ň?‡??‡?Ň??‡?£‡?ɇ?ä‡?â‡?ó‡?£‡?±‡?û‡?¢‡??‡?Ň?£‡??‡?¢‡?à‡??‡?á‡?°‡?µ‡?õ‡?£‡??‡?™‡?¥‡?ó‡?ò‡?¥‡?†‡??‡?û
‡?‡?î‡?Ň??‡?£‡?ɇ?ä‡?â‡?û‡?‡?±‡?á‡?á‡??‡?ô ‡?Ň?‡??‡?Ň??‡?£‡?ɇ?ä‡?â‡?ô‡?â‡??
‡?Ň??‡?£‡?‡?î‡?‡?á‡?LJ??‡?á‡?LJ??‡?á‡?ć?™‡?µ‡?¢ (waste)
‡?Ň??‡?£‡?ɇ?ä‡?â‡?õ‡?£‡??‡?LJ?¢‡?ä‡?ô‡?å‡?à‡??‡?Ň?™‡?¥‡?ô‡?ч?â‡??‡?û‡?‡??‡?¢‡?ч?î‡?â (by-products)
‡?Ň??‡?£‡?°‡?µ‡?߇?±‡?ï‡?ñ‡??‡?î‡?¥‡?ö‡?ó‡?µ‡?à‡?ć?û‡?µ‡?¢‡?á‡?û‡??‡?ï‡?à‡??‡?Ň??‡?£‡?ɇ?ä‡?â‡?á‡??‡?ô
‡?ä‡?à‡?߇?¢‡?™‡?ô‡?±‡?ö‡?™‡?ô‡??‡?ô
‡?Ň??‡?£‡?ч?á‡??‡?¢‡??‡?à‡?LJ??‡?á‡??‡?á‡?ч?å‡?Ň?£‡?ɇ?ô‡?£‡??‡?¢‡??‡?¢‡??‡?߇?LJ?î‡?¢‡?Ň??‡?£‡?ɇ?ä‡?â‡?ó‡?£‡?±‡?û‡?¢‡??‡?Ň?£‡?ò‡?£‡?£‡?°‡?ä‡??‡?ï‡?¥‡?Ň?‡??‡?£‡?±‡?Ň?©‡??‡?™‡?¥‡?à‡?á‡?Ň?߇?î‡?‡?â‡??‡?°‡?Ň?ö‡?ö‡?¢‡?±‡?à‡?á‡?¢‡??‡?ô
‡?Ň??‡?£‡?°‡?µ‡?™‡?¥‡?ô‡?ч?â‡??‡?™‡??‡?ò‡??‡?£‡?-‡?? ‡?Ň?‡??‡?ó‡??‡?ɇ?´‡?â‡?™‡?±‡?á‡?ч?°‡?Ň?‡??‡?™‡?à‡?߇?ô‡?õ‡?£‡??‡?Ň??‡?ö‡??‡??‡?à‡?ô ‡?Ü ‡?°‡?µ‡?ч?߇??‡?°‡?ć?LJ?â‡?°‡?Ň?LJ?á‡?á