30 topicsowners or investors. involve a variety of activities devoted to a broad range of and adopt...

Sustainability Topics for Sectors: What do stakeholders want to know?

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This table shows a list of topics identified as relevant by different stakeholder groups. They can be considered as stakeholders’ suggestions or requests for topics to be monitored or disclosed by organizations.

Additional information about the project can be found at https://www.globalreporting.org/reporting/sector-guidance/Topics-Research/Pages/default.aspx

51 – NGO

30 Topics

Organizations, which may also be referred to as ‘private voluntary organizations’, ‘civil society organizations’, and ‘not-for-profit organizations’.

Non-Governmental Organizations (NGOs) are formed for the purpose of serving a cause other than the pursuit or accumulation of profits for

owners or investors. Involve a variety of activities devoted to a broad range of and adopt a broad spectrum of organizational forms.

Sustainability Category

Topic Topic Specification (if available)

Explanation Reference(s)1 Constituency

Economic Funding Donations and aid management

An organization should be open, transparent and honest about its measures taken to ensure aid effectiveness, which requires an examination not only of aid quantity but also its quality and effectiveness. This information should be made publicly available. Aid means a voluntary transfer of resources at least partly with the objective of benefiting the recipient. NGOs receive aid from governments, other NGOs, individuals, etc. There are a lot of rumours about the effectiveness of foreign aid, such as the money never reaching the people, who need it the most, but rather

433 Civil Society Organization

https://www.globalreporting.org/reporting/sector-guidance/Topics-Research/Pages/default.aspx



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corrupt governments, political parties or related institutions. Being more transparent about the quantity and quality of aid would assist in eliminating these rumours and avoiding corruption.

NGOs receive funding and resources from a range of public and private sources on the basis of their commitment to apply these to the advancement of their stated mission. In addition, they may also benefit from tax exemptions or other benefits based on their objective of pursuing a non-profit, public interest. As such, there is particular emphasis on accountability for the use and allocations of resources. This indicator provides a basis for identifying the system by which an NGO tracks its resource use and thereby provides insight into its ability to ensure funding is used for the purpose intended by donors

211* Civil Society Organization

Ethical funding and organizational independence

NGOs seek funding from a variety of sources. These funds should come from ethical sources and the sources should not compromise an NGO’s independence.


Ethical fundraising

An organization should be open, transparent and honest about its fundraising activities. Donors Respect the rights of donors: to be informed about causes for which the organization is fundraising; to be informed about how their donation is being used; to have their names deleted from mailing lists; to be informed of the status and authority of fundraisers; and to anonymity except in cases where the size of their



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donation is such that it might be relevant to the organization's independence. Use of Donations In raising funds, the organization should accurately describe its activities and needs. Its policies and practices will ensure that donations further the organisation’s mission. Where donations are made for a specific purpose, the donor’s request is honoured. If the organization invites the general public to donate to a specific cause, each organisation will have a plan for handling any shortfall or excess, and will make this known as part of its appeal. Gifts in kind Some donations may be given as goods or services. To retain the organization's effectiveness and independence, it should: record and publish details of all major institutional gifts and gifts-inkind; clearly describe the valuation and auditing methods used; and ensure that these gifts contribute towards its mission. Agents The organization seeks to ensure that donations sought indirectly, such as through third parties, are solicited and received in full conformity with its own practices. This will normally be the subject of written agreement between the parties. An organization is accountable to its donors. Therefore, it should be honest and truthful in its dealings with its


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donors and donor's rights, such as their right to privacy. Charter

Indirect economic impacts

Local community

In relation to Market Presence, NGOs are invited to assess the level of integration with and direct contribution to the local economy (investment of funds, construction of infrastructure, impact on local markets via local purchases, recruitment of personnel, etc.). Secondary and tertiary benefits (for example, estimations of economic benefits derived from investments in health, education, conflict prevention, improved food production, etc.) may be included under Indirect Economic Impacts if they have been estimated


Local employment

Procedures for local hiring and proportion of senior management and workforce hired from the local community at locations of significant operation. It is important to hire people from the local community, as they know the people, the culture, the language, the "Do's and Don'ts"... Locals have the valuable insight knowledge of a community and they might have a strong network that can assist the NGO in better targeting local needs.


Environmental Emissions to air - GHG emissions

Management and reduction strategies

Direct GHG emissions refers to emissions resulting from fuel used by organization itself (e.g. Secretariat, Headquarter), such as vehicles, generators, boilers and other end-use equipment. Report direct GHG emissions reduction measures. Indirect GHG emissions result, for example, from



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electricity purchased and air travel. Report indirect GHG emissions reduction measures. It is important for organizations to report on their GHG emissions in order to become aware of their GHG emissions, so that they can then identify and take measures to reduce their GHG emissions.

Social Employment practices

Diversity, gender equality and non-discrimination

The organisation should have policies that promote diversity, gender equity and balance, impartiality and non-discrimination in all its activities, both internal and external. As the Universal Declaration of Human Rights states, “All human beings are born free and equal in dignity and rights, are endowed with reason and conscience, and should act towards one another in a spirit of brotherhood.” Hence, an NGO should - not violate any person’s fundamental human rights, with which each person is endowed. - recognize that all people are born free and equal in dignity. - be sensitive to the moral values, religion, customs, traditions, and culture of the communities they serve. - respect the integrity of families and support family-based life. Charter



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People with disabilities

DISABILITY STRATEGY AND LINKED PROGRAMS EFFECTIVENESS . Top management commitment to disability strategy and linked programs effectiveness . Goals established, progress made and future commitments at individual program level . Roadmap and strategy for engagement with main organization's stakeholders . Allocations at program level . Internationally agreed disability standards to which the organization subscribes or endorses, such as the United Nations Convention on the Rights of Persons with Disabilities (UNCRPD). Strategy and program effectiveness linked to people with disabilities drives Fundación ONCE's mission accomplishment: enhancing the training and employment for people with disabilities, as well as universal accessibility (promoting the creation of universally accessible environments, products and services). It is important to remember that sustainability and social cohesion are necessarily linked and disability should be evaluated among the strategic priorities an organization drives. Mainstreaming disability in CSR / sustainability strategy and associated programs (not only in those in the NGO sector) could play a key role in improving social inclusion of people with disabilities (80 million, 16% of EU population, and more than 1 billion worldwide) and

96, 522 Civil Society Organization


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involves their recognition as legitimate stakeholders from a number of angles: as employees, as suppliers, as users or potential customers of goods and services, as investors and as members of the community. Fundación ONCE, as leader of the European Network for CSR and Disability (www.csr-d.eu/en), co-financed by the European Social Fund, and its partners, Telefónica, L'Oreal and the Italian Ministry of Labour and Social Policy, work to promote advances in that direction, among others, through the development of the CSR+Disability indicators. Through mainstreaming disability in an organization’s strategy and a broader disclosure of relevant issues linked to disability (employment, accessibility, relationship with customers, etc.), companies and its managers could help to meet and overcome the increasing legislation on non-discrimination, equal opportunities and human rights. In the legislative sphere, the United Nations Convention on the Rights of Persons with Disabilities signed in 2006 and signed by more than 150 countries and the EU (the first time in history the EU has become a party to an international human rights treaty) considers non-discrimination, equal opportunities and social inclusion of people with disabilities a matter of human rights. At European level, the recognition of disability in the CSR Agenda set by the European Commission (2011), the European Disability Strategy 2010-2020 and the general Europe 2020 Strategy for Smart, Sustainable and


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Inclusive Growth, support the importance of the inclusion of the disability dimension in organization's strategy and its effective deployment through specific programs or initiatives.

EMPLOYMENT OF PEOPLE WITH DISABILITIES . Number and percentage of people with disabilities in the workforce, broken down by: gender, age and type of contract . Human Resources procedures that take into account the issue of people with disabilities (such as recruitment, selection, contracting, paying, promotion, training, job assignments and reasonable adjustments of workplace environment) . Progress made and future commitments on those fields The creation of job positions in Fundación ONCE is a materialization of our vision in our own organization: employing people with disabilities as means of improving their rights and quality of life. At the same time, people with disabilities deliver real social and economic value for Fundación ONCE that take advantage of their talents. The contributor to creation of people with disabilities job positions by Fundación ONCE is also carried out through other channels: companies within the Fundosa Group (holding company of Fundación ONCE), financial support to third-party projects; external transitions of sheltered workplaces to the ordinary market, labor mediation in the ordinary market through the activity of the FSC-



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INSERTA Association (in the framework of the Operational Programme Fight against Discrimination co-financed by the European Social Fund) and of the FSC-Disability Association, occupational placements and the entrepreneur programme. Employment of people with disabilities should be considered a material topic to be reported not only by organizations of the NGO sector but also of by organizations of different public and private sectors by the following reasons: . The labor integration of people with disabilities in employment is increasingly seen as a source of talent, creativity and innovation . It enhances the potential for a new responsible competitiveness and promotes a more inclusive society . It helps organizations to meet and overcome the increasing legislation on non-discrimination, equal opportunities and human rights related issues, and specifically those targeted to accomplish a legally required quota for the employment of people with disabilities when established at country level

Labor conditions Training and awareness raising on disability

TRAINING AND AWARENESS RAISING ON DISABILITY . Training and awareness raising actions on disability, addressed to employees, both for general staff, and specifically for staff related to customer services . Awareness raising actions on disability (through meetings, workshops, social networks, television, web or



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other media) Disability results from the interaction between persons with impairments and attitudinal and environmental barriers that hinders their full and effective right to participation in society on an equal basis with others. A relevant challenge for work and social integration of people with disabilities is the lack of information on disability issues and practices. Thus, an organization that provides insight and awareness on disability issues and practices to its senior managers and staff, to their value chain or to general population, would help them to understand the requirements and benefits of the integration of people with disabilities (as employees, as actual or potential customers or as member of the community), and contributing to their social inclusion. Training and awareness raising activities on disability should be considered as a material topic to be reported not only by organizations of the NGO sector but also of by organizations of different public and private sectors by the following reasons: . This will contribute to provide a higher quality service . Enhances people with disabilities customer’s satisfaction and loyalty through improved interaction with them . Increase staff confidence and motivation in dealing with this type of customers


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. Creates an inclusive work environment and improve the profile of the organization

Workforce feedback and complaints mechanisms

Whilst membership of trade unions tends to be low in the NGO sector, freedom of association is a human right, as defined by international declarations and conventions, particularly ILO Core Conventions 87 and 88. In the absence of formal trade unions and collective bargaining agreements, staff and volunteer complaints mechanisms are important procedures for NGOs to demonstrate their commitment to providing a means for the workforce (employees and volunteers) to voice their grievances to management and have formal recourse to address issues with regards to labor standards and working conditions as well as broader human resources policies. Disclosures on this indicator will better allow internal and external stakeholders of NGOs to assess the working conditions of an organization in the absence of organized labor representation.


Organizations should have human resource policies (or an employment manual) for its staff, including basic aspects of employment (benefits, vacation days, sick leave, etc.), and other fundamental policies such as confidentiality of information, computer policies (use of computer resources for personal work, ownership of computer resources), drug and alcohol policy, conflict of interest, and grievance procedures. This is important to improve the staff's wellbeing, to treat them with fairness and assure equal working

570 Business


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opportunities among staff from different cultural, regional and professional backgrounds.

Migrant workers Recruitment and employment

Recruitment and employment of migrant workers Number of migrant workers employed Countries of origin Gender of workers Positions within company Length of contracts Recruitment channels Any fees for recruitment Passport retention Migrant workers both internal and external are a significant and growing feature of all company activities. There are over 200 million migrants in the world. They are found within nearly all business sectors and across all regions. Many migrant workers, particularly those working in unskilled jobs are subject to discrimination and are vulnerable to exploitation and abuse. For many migrants exploitation begins during recruitment. Exorbitant fees and other charges, often at usurious rates of interest can leave many migrant workers effectively bonded labour whatever the subsequent conditions of employment. Company due diligence and reporting should therefore extend into the supply chain for labour.

253 Mediating Institution

Volunteers The size of a workforce provides insight into the scale of impacts created by labor issues. Breaking down the



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workforce, by type including volunteers, by employment type, employment contract, and region (region refers to ‘country’ or ‘geographical area’) demonstrates how the organization structures its human resources to implement its overall strategy. Identify the different categories of volunteers by frequency (e.g., full-time, part-time, occasionally mobilized) and function (e.g., campaigning, supporting regular operational procedures, emergency relief work, etc.).

Persons’ with special needs access to goods and services

ACCESSIBILITY OF ENVIRONMENTS, GOODS AND SERVICES . Actions carried out and plan to improve accessibility to offices and reasonable adjustments to workplaces . Accessibility criteria applied when building, purchasing or renting new facilities. . Action’s carried out and plans to improve accessibility of ICT infrastructure (particularly web sites) . “Design for all” and universal accessibility principles included in products and/or services . Products or services specifically targeted at people with disabilities . Accessibility labels or certificates obtained . Progress made and future commitments on the above points Fundación ONCE works to ensure that people with disabilities have equal access to the environments, goods and services, in order to foster their equal participation and inclusion in society. Involving all relevant actors like



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businesses, industry, public authorities, accessibility experts and people with disabilities is essential for the success of the actions. Today, there is still clear demand for accessible products and services and an opportunity to create new innovative accessible mainstream products that benefits not only people with disabilities but also other potential customers (each time higher associated to an ageing population). Accessibility of environment, goods and services should be considered as a material topic to be reported not only by organizations of the NGO sector but also of by organizations of different public and private sectors for the following reasons: . Organizations that sell and market products or services directly to consumers may cause negative impacts on people with disabilities' rights; especially when accessibility and universal design are not considered relevant as means of avoiding their social exclusion (including the overcoming of the digital divide). . Accessibility is not only a human right challenge but also a business opportunity for different sector companies. People with disabilities are a growing potential market giving the demographic shift in the developed countries and the correlation between disability and ageing. . Accessibility standards facilitate compliance with legal obligations like the UNCRPD or current national


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legislation, as well as help to avoid higher adaptation costs once an infrastructure is built, or a product or service is launched.

Local community engagement

Affected stakeholder engagement

Measures taken to include local communities that assist them in improving their lives and livelihoods and that ensure that they have a say in decisions that affect them. These measures can include: - Local community development programmes - Environmental impact assessments - Conflict resolution programmes - Health programmes - Education programmes There are a lot of natural disasters, poverty and conflicts happening in the world. It is important to provide emergency assistance for natural disasters and conflict situations. Furthermore, it is important to challenge unjust policies and practices and respect people’s rights. It is necessary to work together with people living in poverty in order to achieve their rights and assert their dignity as full citizens, as amongst many they also have the right to be heard or to an identity. All of these programmes should allow the people from local communities to be involved in the design, implementation, monitoring and evaluation of these programmes, so that, on the one hand, local communities are able to learn and develop strategies that can be used to improve their situation in the long-term and help them to become self-sufficient over time. On the other hand, local support gives more credibility to



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the NGO's campaign/programmes, so that it can put pressure on national authorities more effectively.

Corruption Among staff Human resources policies that specifically prohibit acts of bribery or corruption by staff or other persons working for, or on behalf of, the organisation. Organizations usually receive a lot of funding from governments, other organizations, individuals, etc. An organization's legitimacy is often derived from its internal financial control procedures that ensure that all funds are effectively used by minimising the risk of funds being misused by staff or other people working on behalf of the organization. Charter


Corruption, to be defined beyond the material act and impact of fraud and theft, is a significant risk to the integrity of an organization, to its opportunities to realize its mission, to its social, economic and political relations with, within and outside its key constituencies and to the wider field of civil society action. It contributes to shortage and misallocation of resources, poverty, environmental damage, and abuse of human rights (including rights to political participation), in addition to undermining the rule of law. Increasingly, organizations are expected to live up to voluntary and statutory rules, both at national and international level, to demonstrate adherence to principles of good practice and standards of governance. Reporting on instances of corruption helps to demonstrate the capacity of organizations to



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uphold standards of governance and social integrity, limit exposure to and risk of repeated material and reputational damage, both to its own work and the wellbeing of its constituents, and practice in response to such threats.

Fundraising and marketing communications

Contributors' rights

Fundraising and marketing communications are designed to generate funds, influence opinions and purchasing decisions. Fundraising and marketing communications that do not conform to generally accepted ethical or cultural standards, privacy intrusion, dual standards, or attempts to influence vulnerable audiences such as children, can be a significant issue for stakeholders, as shown by the growth of consumer activism. Fundraising and marketing approaches that are seen as inappropriate can incur risks for organizations, including alienation of supporters, members, donors, service users, customers and other stakeholders, damage to reputation, financial costs, and legislative action. In addition to frameworks of national or international law, voluntary and self-regulatory codes (such as the ICC International Code of Advertising Practice or the OECD Guidelines for Multinational Enterprises) seek to express concepts of responsibility in fundraising and marketing communications. The adoption of such self-disciplinary codes or rules can assist organizations in ensuring that their fundraising and marketing communications practices conform to generally accepted standards. Report the number of complaints of breaches of standards for fundraising and marketing communication practices in relation to the rights of affected



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stakeholders, and actions taken. For example, this may refer to inappropriate use of images of women, poor communities, or other forms of communication. Report on complaints of breaches of standards for fundraising and marketing communications practices in relation to the rights of donors

Other Advocacy positions and public awareness campaigns

Alignment with organization's mission

Clear processes in place for adopting public policy positions (including for partners where appropriate), explicit ethical policies that guide choice of advocacy strategy and ways of identifying and managing potential conflicts of interest among various stakeholders. Ensuring that advocacy is consistent with an organization's mission, grounded in its work and advances defined public interests is essential to an NGO's sustainability overall - to maintain stakeholders relations with donors, supporting groups, etc.; to responsibly use resources for advancing mission; to achieve mission.


Campaign development

An organization should be open, transparent and honest about the development process of its campaigns. - How did the organization assess the situation? - Who was involved? - How did the organization choose its partners? - How long did it take to develop the campaign? - How was the campaign communicated (e.g. social media, newspapers, blogs)? This information should be made publicly available.



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It is important to demonstrate that an organization has clear and accurate processes in place for deciding on public policy positions and for choosing its partners, so that the goals of the campaign do not contradict with the organization's missions and goals. Furthermore, it is important to demonstrate who was involved in the process, i.e. were the 'affected,' local communities, national authorities, etc.?

This indicator provides insights on the extent to which NGOs which are engaged in public awareness raising and advocacy are able to base their activities and positions on evidence-based, truthful, and accurate assessments. It can also provide a general sense of whether an organization’s advocacy and public awareness activities are consistent with its mission and grounded in advancing defined public interests. Reporting on this indicator allows an organization to demonstrate the extent to which it has: clear processes for deciding on public policy positions (and choosing partners); explicit ethical policies to guide choices of advocacy strategy; and ways of identifying and managing potential conflicts of interest among various stakeholders. The effectiveness of advocacy and public awareness campaigns should be reported under ‘other indicators’ in the Program Effectiveness section.



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Affected stakeholder engagement

Design, implementation, monitoring and evaluation of policies and programs

Participation of affected stakeholders in the design, implementation, monitoring and evaluation of policies and programs is a core value for many NGOs. This indicator allows organizations to demonstrate the extent to which affected stakeholders participate in all of the organization’s processes. This includes providing a clear definition of who is participating and how are they participating, as evidence of the degree of involvement. Reporting on the inclusion of affected stakeholders’ perspectives can contribute to understanding how an organization ensures program effectiveness and sustainability, ownership and empowerment, program legitimacy, and the overall quality of programs. Involvement in this context refers to effective participation along an engagement continuum which includes: information sharing, dialogue, consultation, collaboration, partnership and empowerment/self determination.


Business strategy

Interaction and coordination with other organizations

This indicator provides insights on the robustness of the organization’s ability to coordinate with the activities of others. Coordination between NGOs can reduce program duplication, which is an issue that many internal and external stakeholders consider important to the effectiveness of NGO programs. It also supports partnerships between organizations, which potentially can improve cost effectiveness, enhance impact, promote learning within and between organizations, and enable NGOs to develop programs that take into account best practice. Detailed disclosures of processes will enable internal and external stakeholders to assess the



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extent to which an organization is able to identify opportunities for engagement with other actors to improve its own effectiveness. For the purpose of this indicator, actors are organizations of any type and individuals working in the same or a related field of work

Corporate governance

Gender participation on governance bodies

GOVERNANCE / EUROPE: boardroom lady boom: is it possible without quotas? On 22 June, the CapitalCom agency published its 2011 survey into the boardroom gender mix of CAC 40 companies, with fairly encouraging results: the proportion of women on the board has doubled in recent years, from 10.5% in 2009 to 20.8% in 2011. In January, the French parliament adopted legislation imposing quotas for the proportion of women on the board of major companies. Under the measures, the development of female board membership is mandatory and gradual: 20% for listed groups, public companies of an administrative, industrial and commercial nature by January 2014, rising to 40% by January 2017. The law also stipulates that companies with no women present on their board must appoint at least one within six months of it being on the statute books (voted on 13 January 2011). In France, some 2,000 companies are affected (the 650 largest listed firms and companies with more than 500 employees and those generating sales in excess of €50bn). In terms of sanctions for noncompliance, appointments that run counter to the parity principles are to be declared null and void and attendance fees are to be temporarily suspended.

389 Financial Markets & Information Users


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At the European level and at the instigation of the Vice-president of the European Commission, Viviane Reding, the European parliament will decide in March 2012 on whether to adopt common legislation on this matter (a mandatory proportion of women in decision-making positions of 30% in 2015 and 40% in 2020). This will depend on the level of improvement seen based on the selfregulation of European companies, in accordance with the equality initiative adopted by the European Commission in December 2010 and the European parliament resolution of 17 January 2008 calling for the Commission and member states to promote a balance between women and men on company boards, particularly where member states are shareholders. Europe as a whole illustrates the degree of hesitation between a soft-law approach and conventional legislation (quotas in this instance), but it is clear from the experience at national level that the second method tends to get much better results.

Structure and management practices

An organization should be held responsible for its actions and achievements. It will do this by: having a clear mission, organisational structure and decision-making processes; by acting in accordance with stated values and agreed procedures; by ensuring that its programmes achieve outcomes that are consistent with its mission; and by reporting on these outcomes in an open and accurate manner.



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The governance structure of each organisation will conform to relevant laws and be transparent. An organization seeks to follow principles of best practice in governance. Each organisation will have at least: •A governing body which supervises and evaluates the chief executive, and oversees programme and budgetary matters. It will define overall strategy, consistent with the organisational mission, ensure that resources are used efficiently and appropriately, that performance is measured, that financial integrity is assured and that public trust is maintained; •Written procedures covering the appointment, responsibilities and terms of members of the governing body, and preventing and managing conflicts of interest; •A regular general meeting with authority to appoint and replace members of the governing body. Transparency and accountability are key issues for an organization to demonstrate that it follows principles of best practice in governance to maintain public trust. Charter

Report the division of powers between the highest governance body and the management and/or executives./ Questions of governance are relevant to all kinds of organizations, but they are of particular concern for NGOs, not only in relation to the ‘values’ to which NGOs aspire but also in terms of the management of resources and performance. Transparency of the governance process and its relationship to an



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organization’s mission and vision is seen to be of particular importance by NGO’s key stakeholders. It is the expectation of stakeholders that NGO decision-makers ensure that their organization reflects the diversity of the society in which they operate and acts with fairness, equity and integrity in their leadership and management of the organization. Oversight of financial management in relation to governance is seen by stakeholders as especially important given the fact that many not-for–profit organizations rely on donors or public support. Over and above the responsibility to comply with laws and regulations, there is seen to be a need for high and well-balanced measures of accountability not only to donors but also to key others such as affected stakeholders, the broader community and society at large. In addition, demonstration of short- and long-term financial sustainability provides assurance to stakeholders regarding an organization’s operational continuity, stability, and prospects for maintaining a sustained impact over time.

Program design Diversity and equal opportunity in program life cycle

The need to include sensitivity and responsiveness to gender and diversity in program design and implementation is widely accepted and expected by key stakeholders in the NGO sector. This indicator allows an organization to demonstrate the robustness of its approach to integrating gender and diversity issues into the program life cycle. Organizations can also report on the extent to which they embrace human rights declarations and equal opportunities policies, as this can provide an insight into inclusiveness in program design.



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Program effectiveness management

Self-correction of programs and policies based on feedback and complaints received

This indicator allows organizations to demonstrate their ability to systematically self-correct programs and policies on the basis of feedback and complaints received. Disclosing on the implementation and management of feedback mechanisms also allows internal managers and external stakeholders to assess the organization’s consistency between stated policies and practice and whether programs and policies are in fact working, through evidence-based assessment. The commitment and ability of an organization to adapt programs and policies based on external feedback is also a measure of the degree of accountability and transparency of the organization. However, organizations may also be exposed to purely vexatious complaints, from which they may wish to protect themselves against.


Address procedures for overseeing program effectiveness. Also identify any topics raised relating to program effectiveness. Address qualifications and expertise relating to guiding program effectiveness. Address procedures for overseeing program effectiveness


Sourcing strategy and policies

People with disabilities in the supply chain

DISABILITY IN THE SUPPLY CHAIN . Specific policy and criteria adopted in the contracting process with suppliers and subcontractors concerning disability . Percentage of contracts signed with social enterprises that employ people with disabilities, compared with the total number and volume of contracts . Spending allocated to suppliers and subcontractors that



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employ people with disabilities . Social inclusion of people with disabilities via the supply chain is not only a way of extending organizations commitment to responsible business practices to their value chains, but also an opportunity of taking advantage of the many rewards it can deliver . There is increasing legislation favoring goods and services providers that comply with accessibility criteria (environment, goods and services) and employment regulations for people with disabilities, or foster special measures addressed to people with disabilities in public procurement. That tendency is growing as new challenges, such as a high public deficit and the requirement for a most efficient use of public budget, demand an increasing contribution to the achievement of societal goals, including the promotion of the employment of people with disabilities or the accessibility of goods and services, among others Disability in the Supply Chain should be considered as a material topic to be reported not only by organizations of the NGO sector but also of by organizations of different public and private sectors as means of being accountable of their social and economic impact in terms of: . Its contribution to the social inclusion of people with disabilities through the promotion of employment of people with disabilities in the value chain, or through the application of specific criteria regarding accessibility


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performance of goods and services provided by the suppliers, among others . Shifts on responsible social purchasing investments, which could be also of great interest in public procurement that values social businesses engagement or responsible products and services (e.g. those that fulfill accessibility requirements) as benchmarking factors

* GRI Sector Guidance

1 All references can be found at https://www.globalreporting.org/reporting/sector-guidance/Topics-Research/Pages/default.aspx



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References

All references can be found at https://www.globalreporting.org/reporting/sector-guidance/Topics-Research/Pages/default.aspx

96 CSR+D, 'CSR and disability Indicators', 2011.

211* Global Reporting Initiative (GRI), NGO Sector Supplement, 2011.

253 Institute for Human Rights and Business (IHRB), 'The Dhaka Principles for Migration with Dignity', Dhaka, 2011.

311 International NGO Charter of Accountability Ltd, 2005. International Non Governmental Organisations Accountability Charter, Berlin: International NGO Charter of Accountability Ltd.

389° Natixis, 2011. Strategy Note Equity Research - Strategy/SRI: Monthly review June 2011, Paris: Natixis.

433 Oxfam International, 2011. Oxfam Annual Report 2010-2011, Oxford: Oxfam International.

522 United Nations (UN), 'Convention on the rights of persons with disabilities', 2006.

570 World Association of Non-Governmental Organizations (WANGO), 2004. Code of Conduct and Ethics for NGOs, New York: World Association of Non-Governmental Organizations (WANGO).

* GRI Sector Guidance

° Resource available on request and/or for a fee


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