Emphasis on the role of the social partners. While the communication by the European Commission scarcely mentions the social partners, the are not overlooked by the European Parliament which recalls that “ the social dialogue has constituted an effective mean for promoting initiatives on corporate social responsibility and that European works councils have played a constructive role in the implementation of better practices in this area” adding that “it is a specifically competent approach for the promotion of corporate social responsibility and the fundamental rights of workers in multinational companies”.
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A framework for controlling commitments and defining responsibilities. The European Parliament took the initiative stating “the debate has reached the stage for moving on from procedures to results in order to achieve a measurable and transparent contribution of business firms”. For this goal it is therefore necessary that there exists “an independent instrument of control and verification”. The European MPs consider that the current sector of audit and certification, “compared to cost, com
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