本指南描述了企业社会责任的管理系统方法。其设计适用于各种规模的组织，并与其他管理体系整合，如质量、环境、财务和职业健康安全管理。本指南旨在 （a） 描述管理环境、社会、道德和经济问题、机会和风险的系统； （b） 协助确定企业社会责任管理体系中需要解决的问题的范围；和 （c） 为企业社会责任管理体系的实施和维护提供指导。注:本指南承认组织需要追求并实现短期目标- 以及长期的财务成功。企业社会责任旨在与财务成功相结合，因为两者是相互依赖的。

This Guideline describes a management systems approach to CSR. It is designed to be applicable to organizations of all sizes and to be integrated with other management systems, such as quality, environmental, financial, and occupational health and safety management.This Guideline is intended to (a) describe a system for managing environmental, social, ethical, and economic issues, opportunities, and risks; (b) provide assistance in identifying the scope of issues to be addressed within a CSR management system; and (c) provide guidance on the implementation and maintenance of a CSR management system.Note: This Guideline recognizes the need for organizations to pursue and achieve short- and long-term financial success. CSR is designed to be integrated with financial success, as the two are mutually dependent.