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● UN Global Compact
The UN Global Compact is an initiative aimed at enterprises that have committed to putting their
activities and strategy in line with ten generally accepted principles in the field of human rights,
employment relationships, the environment and combatting corruption (Asociace společenské

odpovědnosti, 2013). This will make it possible to take steps leading to the promotion of social
goals and implementing Sustainable Development Goals (SDGs) (Národní portál, 2021).
This Global Compact establishes the submission of yearly development reports, i.e.
“Communication on Progress”. Using this method, an organization creates efforts in the area of
mapping how well it is fulfilling the principles of sustainable activities. Thus, it provides information

concerning even the negative impacts of an enterprise’s performance. If the progress report is not
published for a period longer than one year, the organization is automatically ejected from the UN
Global Compact (Asociace společenské odpovědnosti, 2013).

● ISO 26000 Norm
The ISO 26000 Norm represents the standard for the social responsibility of companies, the goal
of which is to strengthen organizations’ responsibility for their entrepreneurial activity and thus
increase their participation in sustainable development. If an organization accepts the elements of

this norm, it thus agrees to maintain the principles of the social responsibility of organizations. The
norm includes guidelines on improving the organization’s impact within the three pillars of the triple
bottom line, i.e. the social, economic and environmental pillar (Managementmania, n.d.).
It is important to note that this norm is not designated for certification. Nonetheless, it is closely

linked to the certification norm SA 8000 (Managementmania, n.d.).
● EMAS

The EMAS tool or “Eco-Management and Audit Scheme” is designated for organizations located
within the European Union. In the EU, this tool has been used since 1995, and began to be used
in the Czech Republic in 1998 (European Commission, n.d.).

The goal of the system of environmental management and auditing is for an organization to have
an active approach to monitoring and effective management in the area of environmental protection
(European Commission, n.d; Ministry of the Environment, 2020).

Nonetheless, it is necessary to fulfill several criteria that EMAS requires, which are:
● introductory assessment of the state of the environment,

● publication and verification of the proclamation on the state of the environment,

● active participation of employees in the process of improving an enterprise’s impacts on
the environment (EnviWeb, 2005).

At the same time, however, it imposes the responsibility to uphold a specific methodology of audits
and their frequency (EnviWeb, 2005).

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