Customers in the western world set high standards for retailing companies and their products. They do not only demand for an outstanding product quality and an excellent value for money, but increasingly also request a compliance with social and environmental standards in the production process. If customers are doubtful about the social and environmental acceptability, they will choose a different product.

Numerous international campaigns, customers and NGOs increase the pressure on companies by publishing violations of human rights and minimum social and environmental standards. The increased world trade has the effect that an organization or company is capable of affecting and being affected by a wide range of different stakeholders. For reasons of competitiveness, it is evermore essential responding to the increasing demands in social and environmental performance. The concept of social and environmental responsibility has economic effects for the company and its competitiveness.

Companies interested in demonstrating that they and their suppliers are honoring social accountability standards have the possibility to have that fact certified with the ISES 2020 (International Social and Environmental Standard) and through an auditing process.

The aim of this guidance document is to serve as a manual to those companies who want to establish a system of corporate social responsibility by implementing minimum social and environmental standards based on the ISES 2020. This manual is intended to serve as a technical guide for the implementation of its eleven requirements, giving precise information on the requirements and showing practical methods to meet them. Using the guidance document in the daily practice enables the company to additionally get economic benefit from necessary changes and to comply with the ISES 2020 and to meet with minimum social and environmental standards in the world-wide production of consumer goods. The manual is intended to support companies to prepare for the audit process.