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《社会责任指南》是国际标准化组织的一项重要成果,是国际社会多年来关于企业社会责任的理论与实践的最好总结。它不具有法律上的约束力,也不是一个认证标准,然而,它展现出国际社会对于社会责任的全新的认识和理解,为各国建立和完善本国的社会责任规则体系提供了一个出色的参照体系。
The Guide to Social Responsibility is an important achievement of the International Organization for Standardization and is the best summary of the international community’s theory and practice of corporate social responsibility over the years. It is not legally binding nor a certification standard. However, it shows the new understanding and understanding of social responsibility by the international community and provides an excellent frame of reference for countries to establish and perfect their own system of social responsibility rules .