The ETSR Scheme is based on seven principles of social responsibility. These principles are:
a) Accountability.
b) Transparency.
c) Ethical behaviour.
d) Respect for stakeholder interests.
e) Respect for the rule of law.
f) Respect for international norms of behaviour.
g) Respect for human rights.
The scheme requirements are based on following sections:
4.1. Forced Labor
4.2. Child Labor
4.3. Freedom Of Association
4.4. Equal Opportunities
4.5. Staff Working Hours
4.6. Wages And Benefits
4.7. Staff Contracts
4.8. Grievance Mechanism
4.9. Health And Safety
4.10. Environment
4.11. Business Ethic
4.12. Management System
All requirements of this scheme are general in nature and are intended to be applicable to all types of organizations, regardless of their type or size or the products and services they provide.
The performance of the organization is graded based on the principles outlined below. This demonstrates the organization's CSR maturity and influences the audit period of the organization.
The ETSR grading system is summarized below:
| Grades |
Minor NCR's |
Minor NCR's |
Audit Period |
| AA | Max. 5 | 0 | 12 Months |
| A | 6-10 | 0 | 12 Months |
| B | 11-16 | or 1 Major | 12 Months |
| C | 17-25 | or 2 Major | 6 Months |
| D | 26-30 | or 3 Major | 6 Months |
| No Certificate | 31 and more | or 4 Major | Next Audit Can be done earliest after 6 months |