How will companies be held accountable for compliance with the Principles and Implementation Guidelines?
The companies will be held accountable through a system of independent third-party assessment of company compliance with the Principles and Implementation Guidelines. This system will be phased in over three stages, summarized as follows: Phase One (till December 2010) While each participating company is establishing internal policies and procedures necessary to implement the Principles, the Board of the Organization will approve independence and competence criteria for the selection of independent assessors to be used in subsequent phases. Phase Two: (2011) Independent assessors that meet the competency and independence criteria adopted by the Board during Phase One will conduct process assessments of each participating company to review and evaluate their internal systems for implementing the Principles. Phase Three (January 2012 onwards) The Board of the Organization will accredit a pool of independent assessors for all subsequent assessments. These assessments will incorporate not
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