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● SA8000

SA8000 is an international standard that helps an organization create, uphold and use socially

acceptable approaches in the workplace. This norm primarily regulates and monitors employees’
working conditions and was first used in 1997 with the goal of evaluating the social approach in
areas that are crucial for the social responsibility of companies. This deals with child labor, forced
or compulsory labor, health and safety, freedom of assembly and the right to collective negotiations,
discrimination, disciplinary practice, work hours, rewards and management system.

Elements of SA8000 such as management systems, involvement of employees, and a culture of
constant improvement lead to better working conditions and an increase in employees’ well-being.
At the same time, an organization’s productivity is heightened, relations with participating parties
are improved, access to the market is supported, etc. (Social Accountability International, 2021).

According to Kašparová & Kunze (2013), it is possible to use the aforementioned standards, with
the exception of EMAS, globally. They go on to claim that the OECD Guidelines have territorial
limitations, which are only for the members of the organization and provide them with relevant
topics. This also lowers their global applicability.

The use of these standards by organizations is not limited by the size of the organization or sector.
They are founded on management according to consultations with stakeholders (Kašparová &
Kunz, 2013).

Standards require the submission of reports, and therefore organizations that adhere to
sustainability standards should present a comprehensive report on these activities. This reporting
must stem from the guidelines and indicators that the specific standard requires.
Contrary to other aforementioned standards, EMAS focuses only on the environmental area, which
should be reported. The other standards are completely covered by the triple bottom line, i.e.

economic, social and environmental areas. Individual pillars have the greatest coverage within the
Global Reporting Initiative and ISO 26000 standards. On the contrary, the AccountAbility standard
has the narrowest coverage (EnviWeb, 2005; Národní portál, 2021). It is important to mention that
the reports also differ in their obligation to be verified. Reports of the UN Global Compact, OECD
Guidelines or ISO 26000 do not have to be verified, as verification takes place on a voluntary basis.
At the same time, the obligation for regular report submission is normatively established only for

EMAS and the UN Global Compact. Other standards urge for the regular and timely publishing of
complete information; this, however, is not mandatory (EnviWeb, 2005; Národní portál, 2021).
As is evident, standards and their reports are highly similar, and it depends on the organization
which direction it chooses to take. The following chapter introduces the concept for harmonizing

standards for the creation of the sustainable activity reporting that was discussed at the World
Economic Forum in the autumn of 2020.

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