Commentary Ch. VIII Paragraph 98

Business conduct is increasingly considered by consumers when making their purchasing decisions. Enterprises are therefore encouraged to make information available on initiatives they have taken to integrate social and environmental concerns into their business operations and to otherwise support sustainable consumption. Chapter III of the Guidelines on Disclosure is relevant in this regard. Enterprises are therefore encouraged to communicate value statements or statements of business conduct to the public, including information on the social, ethical and environmental policies of the enterprise and other codes of conduct to which the enterprise subscribes. Enterprises are encouraged to make this information available in plain language and ensure the accuracy of any claim regarding environmental or social performance. Growth in the number of enterprises reporting in these areas and targeting information to consumers would be welcome.