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Last update on 30/09/2020 10:17:44






Glossary A-E




An organization is accountable if decides to report regularly to its stakeholders, in a transparent way, what it has been done and achieved in the course of its activities

AA1000 (AccountAbility 1000)
AA1000 is a standard for improving the quality of auditing, accounting and ethical and social reporting processes. AA1000 was created  by ISEA (Institute of Social and Ethical AccountAbility) in the 1999



Cause related marketing 

Marketing activities where a business promotes its image or its products and services by linking its brand to that of a non profit organisation whose social/humanitarian projects it supports


Observance of rules and regulations, while maintaining the autonomy and freedom of action of intermediaries

Corporate governance 

Corporate governance defines the assignment of rights and responsibilities to the participants in the life of a company in relation to the distribution of duties, responsibility and decision making powers by means of the composition and functioning of internal and external corporate bodies.
In relation to corporate social responsibility, the corporate governance are the government rules aimed at creating economic and social value for all stakeholders

Corporate volunteering

Involvement of the personnel in the community: the company with incentives, motivation and remuneration policies can encourage and support the volunteering and the commitment of the employees in the referenced community

Customer satisfaction 

A quality policy implemented by employing a set of techniques and parameters to measure the degree to which customers are satisfi ed with individual products and services and with the business relationship as a whole



Diversity management 

Approach to managing relationships with stakeholders that aims to enhance the diversity to make full use of the contribution, unique, that each person can bring to the achievement of corporate objectives. The theme is mainly used in the management of human resources



Environmental impact assessment
Analysis of the possible negative effects that a project or operation may have on the environment

Ethical audit

Neutral, third-party verifiable process to understand, measure, report on, and help improve an organization's social and environmental performance. It can be conducted both in the decision making of investment activity  and in the activity to support organization for the improvement of its performance

Ethics training

Set of activities that develop over time the ability to recognize, analyze and resolve ethical dilemmas at organizational level through conceptual philosophical, economic, legal and organizational. It is addressed to all staff to communicate and create sharing around the values and principles of corporate ethical code

Eco-Management and Audit Scheme (EMAS) is a voluntary environmental and industrial policy tool aimed at promoting constant the improvement of the environmental efficiency of industrial activities. It is coherent and integrated with ISO 14001. The main difference lies in the importance given to its communication aspects. The environmental statement contemplated by EMAS, which is validated by an accredited auditor, summarily indicates the commitments made by the company

Environmental System Management (ESG)

Part of the overall management system of the firm/organization that includes the organizational structure, the planning activities, the responsibilities, the practices, the procedures, the processes and the resources for developing and implementing, achieving, reviewing and maintaining the environmental policy. It consists of a series interdependent actions and tools aimed to the protection of the environment