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CSR not a law, but guidelines
A socially responsible entrepreneur deals responsibly with people, energy, raw materials and the environment. For example, by saving energy, separating waste or offering employment to the disabled. CSR is not laid down in law. There are, however, various (international) codes of conduct.
Organization for Economic Co-operation and Development
The OECD Guidelines were developed by the Organization for Economic Co-operation and Development (OECD). These are the most important CSR guidelines for the Dutch government. The OECD guidelines cover, for example, anti-corruption, environmentally conscious production, prevention of child labour, unequal treatment of men and women, forced labor and exploitation. The rules of conduct are not mandatory.
ISO 26000
In addition, there are ISO 26000 guidelines. These are practical advices on setting up and implementing CSR in a company. The advices can be used by companies, governments, as well as social organizations and trade unions. ISO 26000 guidelines, for example, deal with energy efficiency, combating discrimination in the workplace, and providing fair information to consumers.
Source: Rijksoverheid
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