References

 

References

1. African Union Charter, African Charter on Human and Peoples’ Rights, 1981.

2. Basel Convention, ‘Ban Amendment to the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal’, 1995.

3. BirdLife International, Important Bird Areas, http://www.birdlife.org/action/science/sites/index.html, accessed on 1 May 2013.

4. British Ministry of Justice, The Bribery Act 2010 Guidance, 2011.

5. British Standards Institution (BSI), Assessing the Life-Cycle Greenhouse Gas Emissions of Goods and Services PAS 2050, 2011.

6. Carbon Disclosure Project (CDP), Guidance for companies responding to the Investor CDP Information Request, updated annually.

7. Carbon Disclosure Project (CDP), Investor CDP Information Request, updated annually.

8. Ceres, The Ceres Aqua Gauge: A Framework for 21th Century Water Risk Management, 2011.

9. Climate Disclosure Standards Board (CDBS), Climate Change Reporting Framework – Edition 1.0, 2010 and Climate Change Reporting Framework Boundary Update, June 2012.

10. Criminal Division of the U.S. Department of Justice and Enforcement Division of the U.S. Security and Exchange Commission, A Resource Guide to the U.S. Foreign Corrupt Practices Act, 2012.

11. European Court of Human Rights, ‘European Convention for the Protection of Human Rights and Fundamental Freedoms’, 1950.

12. Intergovernmental Panel on Climate Change (IPCC), Climate Change 1995: The Science of Climate Change, Contribution of Working Group I to the Second Assessment Report of the Intergovernmental Panel on Climate Change, 1995.

13. Intergovernmental Panel on Climate Change (IPCC), Climate Change 2007: The Physical Science Basis, Contribution of Working Group I to the Fourth Assessment Report of the Intergovernmental Panel on Climate Change, 2007.

14. International Accounting Standards Board (IASB), IAS 12 Income Taxes, 2001.

15. International Accounting Standards Board (IASB), IAS 18 Revenues, 2001.

16. International Accounting Standards Board (IASB), IAS 19 Employee Benefits, 2001.

17. International Accounting Standards Board (IASB), IAS 20 Accounting for Government Grants and Disclosure of Government Assistance, 2001.

18. International Accounting Standards Board (IASB), IFRS 8 Operating Segments, 2006.

19. International Chamber of Commerce (ICC), Consolidated Code of Advertising and Marketing Communication Practice, 2011.

20. International Code of Conduct for Private Security Service Providers, 2010.

21. International Federation of Accountants (IFAC), International Guidance Document: Environmental Management Accounting, 2005.

22. International Finance Corporation (IFC), Performance Standards on Environmental and Social Sustainability, 2012.

23. International Finance Corporation (IFC), Stakeholder Engagement: A Good Practice Handbook for Companies Doing Business in Emerging Markets, 2007.

24. International Labour Organization (ILO) Convention 29, 'Forced Labour Convention', 1930.

25. International Labour Organization (ILO) Convention 87, ‘Freedom of Association and Protection of the Right to Organise Convention’, 1948.

26. International Labour Organization (ILO) Convention 98, ‘Right to Organise and Collective Bargaining Convention’, 1949.

27. International Labour Organization (ILO) Convention 100, 'Equal Remuneration Convention', 1951.

28. International Labour Organization (ILO) Convention 102, 'Social Security (Minimum Standards) Convention', 1952.

29. International Labour Organization (ILO) Convention 105, 'Abolition of Forced Labour Convention', 1957.

30. International Labour Organization (ILO) Convention 107, 'Indigenous and Tribal Populations Convention', 1957.

31. International Labour Organization (ILO) Convention 111, ‘Discrimination (Employment and Occupation) Convention’, 1958.

32. International Labour Organization (ILO) Convention 121, 'Employment Injury Benefits Convention', 1964.

33. International Labour Organization (ILO) Convention 128, 'Invalidity, Old-Age and Survivors’ Benefits Convention', 1967.

34. International Labour Organization (ILO) Convention 130, ‘Medical Care and Sickness Benefits Convention’, 1969.

35. International Labour Organization (ILO) Convention 132, ‘Holidays with Pay Convention (Revised)', 1970.

36. International Labour Organization (ILO) Convention 135, ‘Workers’ Representatives Convention’, 1971.

37. International Labour Organization (ILO) Convention 138, 'Minimum Age Convention', 1973.

38. International Labour Organization (ILO) Convention 140, ‘Paid Educational Leave Convention’, 1974.

39. International Labour Organization (ILO) Convention 142, ‘Human Resources Development Convention’, 1975.

40. International Labour Organization (ILO) Convention 154, ‘Collective Bargaining Convention’, 1981.

41. International Labour Organization (ILO) Convention 155, ‘Occupational Safety and Health Convention’ and related Protocol 155, 1981.

42. International Labour Organization (ILO) Convention 156, ‘Workers with Family Responsibilities Convention’, 1981.

43. International Labour Organization (ILO) Convention 157, ‘Maintenance of Social Security Rights Convention’, 1982.

44. International Labour Organization (ILO) Convention 158, ‘Termination of Employment Convention’, 1982.

45. International Labour Organization (ILO) Convention 161, ‘Occupational Health Services Convention’, 1985.

46. International Labour Organization (ILO) Convention 168, ‘Employment Promotion and Protection against Unemployment Convention’, 1988.

47. International Labour Organization (ILO) Convention 169, 'Indigenous and Tribal Peoples Convention', 1991.

48. International Labour Organization (ILO) Convention 182, 'Worst Forms of Child Labour Convention', 1999.

49. International Labour Organization (ILO) Convention 183, ‘Maternity Protection Convention’, 2000.

50. International Labour Organization (ILO) Declaration, 'Declaration Concerning the Aims and Purposes of the International Labour Organization (Declaration of Philadelphia)', 1944.

51. International Labour Organization (ILO) Declaration, 'Declaration of Social Justice for a Fair Globalization', 2008.

52. International Labour Organization (ILO) Declaration, 'Declaration on Fundamental Principles and Rights at Work', 1998.

53. International Labour Organization (ILO) Recommendation 91, 'Collective Agreements Recommendation', 1951.

54. International Labour Organization (ILO) Recommendation 94, ‘Co-operation at the Level of the Undertaking Recommendation’, 1952.

55. International Labour Organization (ILO) Recommendation 163, 'Collective Bargaining Recommendation', 1981.

56. International Labour Organization (ILO), Code of Practice on Recording and Notification of Occupational Accidents and Diseases, 1996.

57. International Labour Organization (ILO), Committee of Experts on the Application of Conventions and Recommendations, Report III - Information and reports on the application of Conventions and Recommendations, updated annually.

58. International Labour Organization (ILO), Committee on Freedom of Association, Freedom of association - Digest of decisions and principles of the Freedom of Association Committee of the Governing Body of the ILO. Fifth (revised) edition, 2006.

59. International Labour Organization (ILO), 'Decent Work', 1999.

60. International Labour Organization (ILO), Guidelines on Occupational Safety and Health Management Systems (ILO-OSH 2001), 2001.

61. International Labour Organization (ILO), Key Indicators of the Labour Market (KILM), http://kilm.ilo.org/kilmnet accessed on 1 May 2013.

62. International Labour Organization (ILO), LABORSTA Internet, http://laborsta.ilo.org/m accessed on 1 May 2013.

63. International Labour Organization (ILO), 'Resolution concerning the International Classification of Status in Employment (ICSE)', 1993.

64. International Labour Organization (ILO), 'Tripartite Declaration of Principles Concerning Multinational Enterprises and Social Policy', 1977.

65. International Maritime Organization (IMO) Convention, 'Convention on the Prevention of Marine Pollution by Dumping of Wastes and Other Matter' (London Convention), 1972.

66. International Maritime Organization (IMO) Convention, 'International Convention for the Prevention of Pollution from Ships (Marpol)’, 1973, as modified by the Protocol of 1978.

67. International Union for Conservation of Nature (IUCN), Guidelines for Applying Protected Area Management Categories, 2008.

68. International Union for Conservation of Nature (IUCN), Red List of Threatened Species, http://www.iucnredlist.org/, accessed on 1 May 2013.

69. League of Arab States, Arab Charter on Human Rights, 1994.

70. League of Nations Convention, 'Convention to Suppress the Slave Trade and Slavery', 1926.

71. Organisation for Economic Co-operation and Development (OECD) Convention, 'Convention on Combating Bribery of Foreign Public Officials in International Business Transactions', 1997.

72. Organisation for Economic Co-operation and Development (OECD), Good Practice Guidance on Internal Controls, Ethics, and Compliance, 2010.

73. Organisation for Economic Co-operation and Development (OECD), OECD Guidelines for Multinational Enterprises, 2011.

74. Organisation for Economic Co-operation and Development (OECD) Principles, ‘Principles of Corporate Governance’, 2004.

75. Organisation for Economic Co-operation and Development (OECD) Recommendation, ‘Recommendation of the Council on Principles for Transparency and Integrity in Lobbying’, 2010.

76. Organisation for Economic Co-operation and Development (OECD), Risk Awareness Tool for Multinational Enterprises in Weak Governance Zones, 2006.

77. Organization of American States (OAS), ‘American Convention on Human Rights’, 1969

78. Ramsar Convention, 'The Convention on Wetlands of International Importance especially as Waterfowl Habitat', 1994.

79. Transparency International, 'Business Principles for Countering Bribery', 2011.

80. Transparency International, Corruption Perceptions Index, http://www.transparency.org/research/cpi/overview, accessed on 1 May 2013.

81. United Nations (UN) Convention, ‘Convention against Corruption', 2003.

82. United Nations (UN) Convention, ‘Convention on the Elimination of all Forms of Discrimination against Women (CEDAW)’, 1979.

83. United Nations (UN) Convention, 'Convention on Biological Diversity', 1992.

84. United Nations (UN) Convention, 'Convention on International Trade in Endangered Species of Wild Flora and Fauna (CITES)', 1979.

85. United Nations (UN) Convention, 'Convention on the Rights of Persons with Disabilities', 2006.

86. United Nations (UN) Convention, 'Convention on the Rights of the Child', 1989.

87. United Nations (UN) Convention, 'International Convention on the Elimination of All Forms of Racial Discrimination', 1965.

88. United Nations (UN) Convention, 'International Convention on the Protection of the Rights of All Migrant Workers and Members of Their Families', 1990.

89. United Nations (UN) Convention, 'International Covenant on Civil and Political Rights', 1966, and related Protocol.

90. United Nations (UN) Declaration, 'Declaration on the Elimination of All Forms of Intolerance and of Discrimination based on Religion and Belief', 1981.

91. United Nations (UN) Declaration, 'Declaration on the Elimination of All Forms of Racial Discrimination', 1963.

92. United Nations (UN) Declaration, 'Declaration on the Right to Development', 1986.

93. United Nations (UN) Declaration, 'Declaration on the Rights of Persons Belonging to National or Ethnic, Religious and Linguistic Minorities', 1992.

94. United Nations (UN) Declaration, 'The Rio Declaration on Environment and Development', 1992.

95. United Nations (UN) Declaration, 'United Nations Declaration of the Rights of Indigenous Peoples', 2007.

96. United Nations (UN) Declaration, 'United Nations Millennium Declaration', 2000.

97. United Nations (UN) Declaration, 'Universal Declaration of Human Rights', 1948.

98. United Nations (UN) Declaration, 'Vienna Declaration and Programme of Action', 1993.

99. United Nations (UN) Fourth World Conference on Women, ‘Beijing Declaration and Platform for Action’, 1995.

100. United Nations (UN) Framework Convention, 'United Nations Framework Convention on Climate Change', 1992.

101. United Nations (UN) International Bill of Rights:

  • United Nations (UN) Declaration, 'Universal Declaration of Human Rights', 1948
  • United Nations (UN) Convention, 'International Covenant on Civil and Political Rights', 1966
  • United Nations (UN) Convention, 'International Covenant on Economic, Social, and Cultural Rights', 1966


102. United Nations (UN) Protocol, 'Kyoto Protocol to the United Nations Framework Convention on Climate Change', 1997.

103. United Nations (UN) Recommendation, 'Recommendations on the Transport of Dangerous Goods', 2001.

104. United Nations (UN) Supplementary Convention, 'Supplementary Convention on the Abolition of Slavery, the Slave Trade, and Institutions and Practices Similar to Slavery', 1956.

105. United Nations (UN), Composition of macro geographical (continental) regions, geographical sub-regions, and selected economic and other groupings, http://unstats.un.org/unsd/methods/m49/m49regin.htm, accessed on 1 May 2013.

106. United Nations (UN), 'Guiding Principles on Business and Human Rights, Implementing the United Nations “Protect, Respect and Remedy” Framework', 2011.

107. United Nations (UN), Protect, Respect and Remedy: a Framework for Business and Human Rights, 2008.

108. United Nations (UN), Report of the Special Representative of the Secretary-General on the Issue of Human Rights and Transnational Corporations and Other Business Enterprises, John Ruggie, 2011.

109. United Nations Division on Sustainable Development (UNDSD), 'Environmental Management Accounting Procedures and Principles', 2001.

110. United Nations Economic Commission for Europe (UNECE) Convention, 'Geneva Protocol concerning the Control of Emissions of Volatile Organic Compounds or their Transboundary Fluxes', 1991. 

111. United Nations Economic Commission for Europe (UNECE) Convention, 'Gothenburg Protocol to Abate Acidification, Eutrophication and Ground-level Ozone', 1999.

112. United Nations Economic Commission for Europe (UNECE) Convention, 'Helsinki Protocol on the Reduction of Sulphur Emissions or their Transboundary Fluxes', 1985.

113. United Nations Economic Commission for Europe (UNECE) Convention, 'Sofia Protocol concerning the Control of Emissions of Nitrogen Oxides or their Transboundary Fluxes', 1988.

114. United Nations Educational, Scientific and Cultural Organization (UNESCO) Declaration, 'Declaration on Race and Racial Prejudice', 1978.

115. United Nations Educational, Scientific and Cultural Organization (UNESCO), Biosphere Reserves, www.unesco.org/new/en/natural-sciences/environment/ecological-sciences/biosphere-reserves/, accessed on 1 May 2013.

116. United Nations Educational, Scientific and Cultural Organization (UNESCO), World Heritage Sites List, http://whc.unesco.org/en/list, accessed on 1 May 2013.

117. United Nations Entity for Gender Equality and the Empowerment of Women (UN Women) and United Nations Global Compact (UNGC), 'Women's Empowerment Principles', 2011.

118. United Nations Environment Programme (UNEP) and World Meteorological Organization (WMO), Integrated Assessment of Black Carbon and Tropospheric Ozone, 2011.

119. United Nations Environment Programme (UNEP) Convention, 'Stockholm Convention on Persistent Organic Pollutants (POPs)', Annex A, B, and C, 2009.

120. United Nations Environment Programme (UNEP), ‘Montreal Protocol on Substances that Deplete the Ozone Layer’, 1987.

121. United Nations Environment Programme (UNEP), Standards and Codes of Practice to Eliminate Dependency on Halons - Handbook of Good Practices in the Halon Sector, 2001.

122. United Nations Global Compact and Principles for Responsible Investment (PRI), Guidance on Responsible Business in Conflict-Affected and High-Risk Areas: A Resource for Companies and Investors, 2010.

123. United Nations Global Compact and Transparency International, Reporting Guidance on the 10th Principle Against Corruption, 2009.

124. United Nations Global Compact LEAD and Principles for Responsible Investment (PRI), Integrating ESG issues into Executive Pay, 2012.

125. United Nations Global Compact LEAD, A New Agenda for the Board of Directors: Adoption and Oversight of Corporate Sustainability, 2012.

126. United Nations Global Compact, Global Compact Business Guide for Conflict Impact Assessment and Risk Management, 2002.

127. United Nations Global Compact, 'Ten Principles', 2000.

128. Voluntary Principles on Security and Human Rights, http://voluntaryprinciples.org/, accessed on 1 May 2013.

129. World Bank, Worldwide Governance Indicators (WGI), Control of Corruption, http://info.worldbank.org/governance/wgi/mc_countries.asp, accessed on 1 May 2013.

130. World Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD), ‘GHG Protocol Corporate Accounting and Reporting Standard’, Revised Edition, 2004.

131. World Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD), 'GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard', 2011.

132. World Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD), 'GHG Protocol for Project Accounting', 2005.

133. World Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD), 'GHG Protocol Product Life Cycle Accounting and Reporting Standard', 2011.

134. World Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD), 'Greenhouse Gas Protocol Accounting Notes, No. 1, Accounting and Reporting Standard Amendment', 2012.

135. The following references informed the definition of ‘Renewable materials’ in G4-EN1:

  • European Environment Information and Observation Network (EIONET), GEMET Thesaurus – Renewable Raw Material, http://www.eionet.europa.eu/gemet/concept?ns=1&cp=7084, accessed on 1 May 2013
  • National Non-Food Crops Centre (NNFCC), Glossary - Renewable Materials, http://www.nnfcc.co.uk/glossary, accessed on 1 May 2013
  • Organisation for Economic Co-operation and Development (OECD), Resource Productivity in the G8 and the OECD – A report in the Framework of the Kobe 3R Action Plan, http://www.oecd.org/env/waste/47944428.pdf, accessed on 1 May 2013
  • United Nations (UN), European Commission (EC), International Monetary Fund (IMF), Organisation for Economic and Co-operation and Development (OECD) and World Bank, Integrated Environmental and Economic Accounting – Handbook of National Accounting, 2003