The new brochure expands on the 2002 Reference Framework, which the MVO Platform decided to amend and develop into a useful guide, containing the developments and insights of the past few years in the broad field of corporate social responsibility.

The reference framework is based on international treaties and agreements between governments, which according to the MVO Platform are also applicable to companies in the areas of labour, the environment, human rights and corruption. MVO Platform is of the opinion that corporate social responsibility is not a no-obligation set of options. Corporate social responsibility must be anchored in national legislation, internationally agreed standards and broadly accepted principles of good management and socially responsible conduct. The CSR Reference Framework provides a more detailed definition of this normative basis.