The revised code encourages companies to report on their Corporate social responsibility (CSR) activities using international frameworks, but doesn’t specify any in particular. Absent in the previous code, CSR is now the object of express recommendations in the Code. Its intention is to define minimum content of the policy of a company in this area (targets, commitments, practices, etc.), as well as its evaluation and promotion.
Industry sectors covered by the instrument
Organizations covered by the instrument
All organizations except those in the public sector
Type of instrument
Mandatory or voluntary
The geographical scope