Voluntary / National Guidelines/Acts

-Final Draft International Standards ISO 26000

A Final Draft International Standard (FDIS) of ISO 26000Guidance on social responsibility, is now available for a two-month period and vote by member countries of the International Organization for Standardization (ISO). The draft standard is slated for publication by year end.

ISO 26000 is intended to assist in ushering companies, government agencies, and other organizations toward a more sustainable global economy by establishing common guidance on social responsibility concepts, definitions, and methods of evaluation.

The FDIS has been released after a processing period approved by the multi-stakeholder ISO Working Group on Social Responsibility (ISO/WG SR) at its 8th plenary meeting on May 17-21, 2010. The Working Group is made up of experts from 99 ISO member countries including the United States, plus 42 participating liaison organizations including inter-governmental and non-governmental associations representing business, industry, society, and consumers. These organizations do not have voting rights, but have actively and directly participated in developing ISO 26000 and commenting on the document.


Prior to the plenary meeting, the WG received 2,650 comments from ISO members and liaison organizations during the voting process. Key topics identified in these comments were addressed at the plenary to increase the level of consensus and the quality of the document.

Please click on the link to download ISO 26000 

-National Voluntary Guidelines on Social, Environmental & Economic Responsibilities of Business by Ministry of Corporate Affairs, Government of India

The national voluntary guidelines consist of 9 core principles, namely:

Principle 1: Businesses should conduct and govern themselves with Ethics, Transparency and Accountability

Principle 2: Businesses should provide goods and services that are safe and contribute to sustainability throughout their life cycle

Principle 3: Businesses should promote the well-being of all employees

Principle 4: Businesses should respect the interests of, and be responsive towards all stakeholders, especially those who are disadvantaged, vulnerable and marginalized

Principle 5: Businesses should respect and promote human rights

Principle 6: Business should respect, protect, and make efforts to restore the environment

Principle 7: Businesses, when engaged in influencing public and regulatory policy, should do so in a responsible manner

Principle 8: Businesses should support inclusive growth and equitable development


Principle 9: Businesses should engage with and provide value to their customers and consumers in a responsible manner

For more complete details and more on the  principles can be read...  

for download please click > National Voluntary Guidelines by Government of India 




Other reference acts and standards available for you  


Govt has come out with these guidelines and comes in force and mandatory from April 2013

A- for download please click > DPE Guidelines on CSR and Sustainability for Central Public sector enterprises  


Recently passed by the Government of India, makes social and environmental impact assessment mandatory 



What all is required to be done find in this MoU by downloading 

C- for download please click > DPE  MoU on Ranking CSR 



The Securities and Exchange Board of India (SEBI) has proposed tougher corporate governance norms/guidelines for listed companies to make their functioning transparent and to enhance investors’ trust in the capital market.

D- for download please click > SEBI guidelines on CSR


The new bill passed in August 2013, has many new features and one is mandatory spending  

E- for download please click>   New Company Bill 2012 mandate 2% of profit on CSR

Some highlights are 

  1. Companies are required to spend at least two per cent of their net profit on Corporate Social Responsibility.
  2. To help in curbing a major source of corporate delinquency, introduces punishment for falsely inducing a person to enter into any agreement with a bank or financial institution to obtain credit facilities.
  3. The limit of the maximum number of companies in which a person may be appointed as auditor has been  pegged at 20.
  4. Appointment of auditors for 5 years shall be subject to ratification at every Annual General Meeting
  5. Independent directors to be excluded for the purpose of computing one-third of retiring director
  6. Whole-time director has been included in the definition of the term key managerial personnel Maximum number of directors in a private company increased from 12 to 15 which can be further increased by a special resolution. and more..............


 > >  Corporate Social Responsibility (CSR) and Ethics : Download a power point presentation for your reference on CSR and Ethics here.