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.