iSO 26000: 2010: Social Accountability

ISO 26000:2010 provides guidance on how businesses and organizations can operate in a socially responsible manner. This standard is designed to assist organizations in contributing to sustainable development by encouraging them to go beyond legal compliance and focus on ethical behavior, transparency, and accountability.

Overview of ISO 26000:2010

Purpose

ISO 26000 aims to:

  • Provide guidance on social responsibility (SR).
  • Contribute to sustainable development, including health and welfare of society.
  • Encourage organizations to go beyond legal compliance, recognizing that compliance with law is a fundamental duty of any organization and an essential part of their social responsibility.

Scope

ISO 26000 is not a management system standard and is not intended or appropriate for certification purposes or regulatory or contractual use. Instead, it is a voluntary guidance standard that provides broad recommendations for organizations to adopt and integrate into their operations.

Key Elements of ISO 26000

1. Principles of Social Responsibility

The standard outlines seven key principles:

  • Accountability: Organizations should be accountable for their impacts on society, the economy, and the environment.
  • Transparency: Organizations should be transparent in their decisions and activities that impact society and the environment.
  • Ethical Behavior: Organizations should act ethically, based on values of honesty, equity, and integrity.
  • Respect for Stakeholder Interests: Organizations should respect, consider, and respond to the interests of their stakeholders.
  • Respect for the Rule of Law: Organizations should accept that respect for the rule of law is mandatory.
  • Respect for International Norms of Behavior: Organizations should respect international norms of behavior, while adhering to the principle of respect for the rule of law.
  • Respect for Human Rights: Organizations should respect human rights and recognize both their importance and their universality.

2. Core Subjects of Social Responsibility

ISO 26000 identifies seven core subjects:

  • Organizational Governance: Decision-making processes and structures.
  • Human Rights: Due diligence, human rights risk situations, and avoidance of complicity.
  • Labor Practices: Employment and employment relationships, conditions of work, and social protection.
  • Environment: Prevention of pollution, sustainable resource use, and climate change mitigation.
  • Fair Operating Practices: Anti-corruption, responsible political involvement, fair competition, and promoting social responsibility in the value chain.
  • Consumer Issues: Fair marketing, factual and unbiased information, and consumer health and safety.
  • Community Involvement and Development: Community development, education, and culture, and wealth and income creation.

Implementation of ISO 26000

Step-by-Step Approach

  1. Understanding Social Responsibility
    • Educate leadership and employees on the principles and core subjects of social responsibility.
    • Conduct training sessions and workshops.
  2. Engaging Stakeholders
    • Identify stakeholders, including employees, customers, suppliers, and the local community.
    • Engage with stakeholders to understand their concerns and expectations.
  3. Assessing Current Practices
    • Conduct a social responsibility audit to assess current practices and identify areas for improvement.
    • Use the core subjects of ISO 26000 as a framework for the audit.
  4. Setting Priorities and Objectives
    • Prioritize areas for improvement based on the audit findings.
    • Set clear, measurable objectives for enhancing social responsibility practices.
  5. Integrating Social Responsibility
    • Develop policies and procedures to integrate social responsibility into the organization’s operations.
    • Ensure that social responsibility considerations are included in decision-making processes.
  6. Implementing Actions
    • Implement specific actions to address identified areas for improvement.
    • Allocate resources and assign responsibilities for each action.
  7. Monitoring and Reporting
    • Establish mechanisms for monitoring progress towards social responsibility objectives.
    • Report on social responsibility performance to stakeholders, ensuring transparency.
  8. Reviewing and Improving
    • Regularly review social responsibility practices and performance.
    • Make continuous improvements based on feedback and changing circumstances.

Case Study: Implementing ISO 26000 in a Manufacturing Company

Background

GreenTech Manufacturing, a company producing eco-friendly products, decided to adopt ISO 26000 to enhance its social responsibility practices. The company aimed to improve its community involvement, labor practices, and environmental impact.

Implementation Steps

  1. Understanding Social Responsibility
    • GreenTech’s leadership attended workshops on ISO 26000.
    • Employees were trained on the importance of social responsibility.
  2. Engaging Stakeholders
    • GreenTech identified key stakeholders, including employees, local community members, and suppliers.
    • A series of meetings and surveys were conducted to gather stakeholder input.
  3. Assessing Current Practices
    • An audit revealed areas needing improvement, such as labor practices and community involvement.
    • Environmental practices were generally strong but could be enhanced further.
  4. Setting Priorities and Objectives
    • GreenTech set objectives to improve working conditions, increase community engagement, and reduce environmental impact.
    • Specific goals included creating a safer workplace and supporting local education initiatives.
  5. Integrating Social Responsibility
    • New policies were developed, such as a code of conduct for labor practices and guidelines for community engagement.
    • Environmental policies were updated to include more aggressive targets for waste reduction.
  6. Implementing Actions
    • Safety training programs were launched for employees.
    • GreenTech partnered with local schools to support educational programs.
    • A recycling initiative was introduced to reduce waste.
  7. Monitoring and Reporting
    • Progress was monitored through regular reviews and reports to stakeholders.
    • GreenTech published an annual social responsibility report detailing its achievements and areas for improvement.
  8. Reviewing and Improving
    • GreenTech’s social responsibility committee conducted quarterly reviews to assess progress and make necessary adjustments.
    • Continuous feedback from stakeholders was used to refine and enhance social responsibility initiatives.

Results

  • Improved Labor Practices: Enhanced safety training led to a significant reduction in workplace accidents.
  • Community Engagement: Partnerships with local schools improved GreenTech’s reputation and strengthened community ties.
  • Environmental Impact: Waste reduction initiatives decreased the company’s environmental footprint, aligning with its eco-friendly mission.

Conclusion

ISO 26000 provides a valuable framework for organizations seeking to enhance their social responsibility practices. By following the principles and integrating the core subjects into their operations, organizations can contribute to sustainable development, improve stakeholder relationships, and achieve long-term success. The case study of GreenTech Manufacturing illustrates how adopting ISO 26000 can lead to significant improvements in social responsibility and overall organizational performance.

What is required iSO 26000: 2010: Social Accountability

ISO 26000:2010 provides guidance on social responsibility and is intended to assist organizations in contributing to sustainable development. Unlike other ISO standards, ISO 26000 is not a certification standard but a guidance standard that provides recommendations for integrating social responsibility into an organization’s operations. Here’s what is required to align with ISO 26000:2010:

1. Understanding the Principles of Social Responsibility

Organizations must understand and incorporate the seven key principles of social responsibility:

  1. Accountability: Being answerable for impacts on society, the economy, and the environment.
  2. Transparency: Openness about decisions and activities that affect society, the economy, and the environment.
  3. Ethical Behavior: Acting in accordance with accepted principles of right or good conduct.
  4. Respect for Stakeholder Interests: Considering the interests of those who may be affected by decisions and activities.
  5. Respect for the Rule of Law: Adhering to legal requirements.
  6. Respect for International Norms of Behavior: Complying with international norms while respecting the rule of law.
  7. Respect for Human Rights: Recognizing and respecting the rights and freedoms of individuals.

2. Addressing Core Subjects of Social Responsibility

Organizations must consider and integrate the seven core subjects identified by ISO 26000:

  1. Organizational Governance
    • Implement effective decision-making processes and structures.
    • Ensure accountability and transparency in governance.
  2. Human Rights
    • Conduct due diligence to identify and address human rights impacts.
    • Avoid complicity in human rights abuses.
    • Ensure fair treatment and respect for all individuals.
  3. Labor Practices
    • Promote fair labor practices, including fair wages, safe working conditions, and the right to collective bargaining.
    • Eliminate discrimination and harassment in the workplace.
    • Provide opportunities for training and development.
  4. Environment
    • Implement sustainable resource use and reduce environmental impacts.
    • Prevent pollution and mitigate climate change.
    • Protect biodiversity and ecosystems.
  5. Fair Operating Practices
    • Combat corruption and promote ethical behavior.
    • Ensure fair competition and responsible political involvement.
    • Promote social responsibility throughout the value chain.
  6. Consumer Issues
    • Provide accurate and transparent information to consumers.
    • Ensure product safety and quality.
    • Promote sustainable consumption and consumer education.
  7. Community Involvement and Development
    • Contribute to the development of the communities in which the organization operates.
    • Support education, culture, health, and employment.
    • Engage in philanthropic activities and volunteerism.

3. Engaging Stakeholders

Organizations must engage with stakeholders to understand their expectations and incorporate their interests into decision-making processes. This involves:

  • Identifying and mapping stakeholders.
  • Communicating openly and transparently with stakeholders.
  • Incorporating stakeholder feedback into strategic planning and operations.

4. Integrating Social Responsibility

Organizations need to integrate social responsibility into their core operations and culture by:

  • Developing and implementing policies and practices that reflect the principles and core subjects of ISO 26000.
  • Ensuring social responsibility is part of strategic planning and decision-making.
  • Embedding social responsibility into the organizational culture and behavior.

5. Implementing Actions and Monitoring Progress

Organizations should take concrete actions to address the core subjects and principles of social responsibility, including:

  • Setting clear objectives and targets for social responsibility.
  • Allocating resources and responsibilities to achieve these objectives.
  • Monitoring and measuring progress regularly.
  • Reporting on social responsibility activities and outcomes to stakeholders.

Conclusion

To align with ISO 26000:2010, an organization must integrate social responsibility into its governance, operations, and culture. This involves understanding and applying the principles of social responsibility, addressing the core subjects, engaging stakeholders, and implementing and monitoring actions. By doing so, organizations can contribute to sustainable development and enhance their social, economic, and environmental performance.

Who is required iSO 26000: 2010: Social Accountability

ISO 26000:2010, which provides guidance on social responsibility, is not mandatory for organizations to implement or certify against. Instead, it serves as a voluntary guidance standard. However, various stakeholders may find ISO 26000 beneficial and may encourage its adoption. Here are the key stakeholders who might be interested in or benefit from ISO 26000:

1. Organizations

Organizations of all types and sizes, including businesses, non-profits, and government agencies, can use ISO 26000 to guide their social responsibility initiatives. Implementing ISO 26000 can help organizations improve their reputation, enhance stakeholder relationships, and contribute to sustainable development.

2. Business Leaders and Managers

Business leaders and managers are responsible for driving social responsibility initiatives within their organizations. They can use ISO 26000 to develop policies, set objectives, and integrate social responsibility into decision-making processes.

3. Employees

Employees play a crucial role in implementing social responsibility initiatives within organizations. ISO 26000 can provide guidance to employees on ethical behavior, fair labor practices, and environmental stewardship, fostering a culture of social responsibility within the workforce.

4. Customers and Consumers

Customers and consumers are increasingly interested in supporting socially responsible businesses. Organizations that align with ISO 26000 principles may attract and retain customers who prioritize ethical and sustainable practices.

5. Investors and Shareholders

Investors and shareholders may consider a company’s social responsibility performance when making investment decisions. ISO 26000 can provide assurance that an organization is committed to ethical conduct and sustainable practices, potentially increasing investor confidence.

6. Suppliers and Business Partners

Suppliers and business partners may prefer to work with organizations that demonstrate a commitment to social responsibility. Implementing ISO 26000 can help organizations build stronger relationships with suppliers and business partners based on shared values and ethical standards.

7. Governments and Regulatory Bodies

While ISO 26000 is not a regulatory standard, governments and regulatory bodies may reference it in policy development or use it as a basis for promoting social responsibility within their jurisdictions. ISO 26000 can complement existing regulations and guidelines related to corporate social responsibility.

8. Non-Governmental Organizations (NGOs) and Advocacy Groups

NGOs and advocacy groups focused on social and environmental issues may use ISO 26000 to assess and advocate for corporate social responsibility practices. They may encourage organizations to adopt ISO 26000 principles and engage in dialogue with stakeholders to promote social responsibility.

Conclusion

While ISO 26000:2010 is not mandatory, a wide range of stakeholders can benefit from its adoption and implementation. By aligning with ISO 26000 principles, organizations can demonstrate their commitment to social responsibility, enhance their reputation, and contribute to sustainable development.

When is required iSO 26000: 2010: Social Accountability

ISO 26000:2010, which provides guidance on social responsibility, is not a mandatory standard like some other ISO standards that are required for certification or regulatory compliance. Instead, it is a voluntary guidance standard intended to assist organizations in integrating social responsibility into their operations and decision-making processes.

There is no specific circumstance or requirement that mandates the adoption of ISO 26000. However, organizations may choose to implement ISO 26000 for various reasons, including:

  1. Stakeholder Expectations: Organizations may adopt ISO 26000 in response to the expectations of stakeholders such as customers, investors, employees, and the community. Stakeholders increasingly expect organizations to demonstrate social responsibility and ethical conduct.
  2. Competitive Advantage: Implementing ISO 26000 can provide organizations with a competitive advantage by enhancing their reputation, attracting customers, and differentiating themselves from competitors. Organizations that demonstrate a commitment to social responsibility may be preferred by stakeholders.
  3. Risk Management: ISO 26000 can help organizations identify and manage social, environmental, and ethical risks associated with their operations. By following the guidance provided in ISO 26000, organizations can mitigate risks related to issues such as human rights violations, environmental pollution, and unethical conduct.
  4. Sustainability Goals: Organizations with sustainability goals may find ISO 26000 valuable for integrating social responsibility into their sustainability strategies. ISO 26000 provides a holistic approach to sustainability, addressing social, environmental, and economic dimensions.
  5. Improving Stakeholder Relations: Implementing ISO 26000 can help organizations build trust and credibility with stakeholders by demonstrating a commitment to ethical behavior, transparency, and accountability. Positive relationships with stakeholders can lead to long-term success and sustainability.
  6. Enhancing Organizational Culture: ISO 26000 can contribute to the development of a culture of social responsibility within an organization. By promoting ethical conduct, employee engagement, and community involvement, ISO 26000 can foster a positive organizational culture.

While ISO 26000 is not required in a regulatory or certification context, organizations may choose to adopt it voluntarily as part of their commitment to social responsibility and sustainable development. The decision to implement ISO 26000 should be based on the organization’s specific context, objectives, and stakeholder expectations.

Where is required iSO 26000: 2010: Social Accountability

ISO 26000:2010 is not required in a specific geographic location or jurisdiction. As a voluntary guidance standard, ISO 26000 can be implemented by organizations worldwide, regardless of their location. The principles and recommendations outlined in ISO 26000 are intended to be applicable to all types of organizations, regardless of size, sector, or location.

However, certain regions or industries may demonstrate a greater interest or demand for social responsibility practices, which could influence the adoption of ISO 26000 in those areas. For example:

  1. Europe: The European Union places emphasis on corporate social responsibility (CSR) through various initiatives and policies. Companies operating in Europe may find ISO 26000 relevant in aligning with CSR expectations and guidelines.
  2. North America: In the United States and Canada, there is growing interest among businesses, investors, and consumers in corporate social responsibility and sustainability. Organizations in these regions may choose to implement ISO 26000 as part of their CSR strategies.
  3. Emerging Markets: In emerging economies, there is increasing awareness of social and environmental issues, along with a growing demand for responsible business practices. Companies seeking to operate in these markets may adopt ISO 26000 to demonstrate their commitment to social responsibility.
  4. Global Supply Chains: Organizations that operate within global supply chains may face pressure from multinational customers to adhere to social responsibility standards. Implementing ISO 26000 can help organizations meet these expectations and maintain competitiveness in the global marketplace.
  5. Industry-specific Initiatives: Certain industries, such as apparel and footwear, electronics, and food and beverage, have established industry-specific initiatives and standards related to social responsibility. ISO 26000 may complement these initiatives by providing a comprehensive framework for social accountability.

While ISO 26000 is not legally mandated in any particular location, its adoption may be influenced by factors such as market demands, stakeholder expectations, industry trends, and regulatory requirements. Organizations that prioritize social responsibility and sustainability may choose to implement ISO 26000 as part of their commitment to ethical conduct, transparency, and accountability, regardless of their geographic location.

How is required iSO 26000: 2010: Social Accountability

ISO 26000:2010, as a guidance standard for social responsibility, provides a framework for organizations to integrate social accountability into their operations and decision-making processes. While ISO 26000 does not prescribe specific requirements or criteria for certification, it outlines principles, core subjects, and recommendations that organizations can use to align with social accountability principles. Here’s how organizations can implement ISO 26000 to meet social accountability expectations:

1. Understanding Social Responsibility Principles

Organizations should familiarize themselves with the seven principles of social responsibility outlined in ISO 26000:

  • Accountability
  • Transparency
  • Ethical Behavior
  • Respect for Stakeholder Interests
  • Respect for the Rule of Law
  • Respect for International Norms of Behavior
  • Respect for Human Rights

2. Identifying Core Subjects of Social Responsibility

Organizations should assess their impact on the seven core subjects identified in ISO 26000:

  • Organizational Governance
  • Human Rights
  • Labor Practices
  • Environment
  • Fair Operating Practices
  • Consumer Issues
  • Community Involvement and Development

3. Engaging Stakeholders

Organizations should engage with stakeholders to understand their concerns, expectations, and interests related to social responsibility. Stakeholder engagement can involve:

  • Identifying key stakeholders and their concerns.
  • Establishing communication channels for dialogue and feedback.
  • Incorporating stakeholder input into decision-making processes.

4. Integrating Social Responsibility into Operations

Organizations should integrate social responsibility principles and core subjects into their policies, procedures, and practices. This may include:

  • Developing social responsibility policies and codes of conduct.
  • Incorporating social responsibility considerations into strategic planning and risk management.
  • Implementing initiatives to address social and environmental impacts across the organization’s value chain.

5. Implementing Actions and Initiatives

Organizations should take concrete actions to address social responsibility issues identified through stakeholder engagement and assessment. This may involve:

  • Implementing programs to promote human rights, diversity, and inclusion.
  • Enhancing labor practices, health and safety measures, and employee well-being.
  • Implementing environmental management systems and sustainability initiatives.
  • Engaging in community development projects and philanthropic activities.

6. Monitoring, Measurement, and Reporting

Organizations should establish processes to monitor and measure their social responsibility performance and progress. This includes:

  • Establishing key performance indicators (KPIs) and targets related to social responsibility objectives.
  • Regularly monitoring and evaluating performance against KPIs.
  • Reporting on social responsibility performance to stakeholders through sustainability reports, disclosures, or other communication channels.

7. Continuous Improvement

Organizations should continuously review and improve their social responsibility practices. This involves:

  • Conducting regular assessments and reviews of social responsibility performance.
  • Identifying areas for improvement and implementing corrective actions.
  • Engaging in ongoing dialogue with stakeholders to address emerging issues and concerns.

By following these steps and aligning with the principles and core subjects of ISO 26000, organizations can demonstrate their commitment to social accountability and contribute to sustainable development and stakeholder well-being. While ISO 26000 does not provide a certification process, organizations can use it as a framework to guide their social responsibility efforts and enhance their reputation as responsible corporate citizens.

Case Study on iSO 26000: 2010: Social Accountability

Case Study: Company X – Implementing ISO 26000 for Social Accountability

Background: Company X is a multinational corporation operating in the consumer electronics industry. With a global supply chain and diverse workforce, the company recognized the importance of social responsibility in its operations. In line with its commitment to sustainability and ethical business practices, Company X decided to implement ISO 26000 to enhance its social accountability.

Implementation Steps:

  1. Understanding Social Responsibility:
    • Company X conducted internal workshops and training sessions to educate employees about the principles and core subjects of social responsibility outlined in ISO 26000.
    • Senior management provided leadership and support for the implementation process.
  2. Engaging Stakeholders:
    • Company X identified key stakeholders, including employees, suppliers, customers, local communities, and non-governmental organizations (NGOs).
    • Stakeholder engagement sessions were organized to gather feedback and input on social responsibility priorities and concerns.
  3. Assessing Current Practices:
    • Company X conducted a comprehensive assessment of its social responsibility practices, including labor practices, supply chain management, environmental impact, and community engagement.
    • The assessment identified areas for improvement and opportunities for enhancing social accountability.
  4. Setting Objectives and Targets:
    • Based on the assessment findings and stakeholder input, Company X developed clear objectives and targets for social responsibility improvement.
    • Objectives included enhancing labor standards in the supply chain, reducing environmental impact, and increasing community engagement initiatives.
  5. Integrating Social Responsibility:
    • Company X integrated social responsibility considerations into its policies, procedures, and decision-making processes.
    • Social responsibility criteria were incorporated into supplier contracts and procurement processes to ensure compliance throughout the supply chain.
  6. Implementing Actions and Initiatives:
    • Company X implemented a series of actions and initiatives to address social responsibility challenges and opportunities identified.
    • Initiatives included:
      • Conducting supplier audits to assess compliance with labor standards and ethical business practices.
      • Implementing energy-saving measures and waste reduction programs to minimize environmental impact.
      • Establishing partnerships with local communities to support education, health, and social development projects.
  7. Monitoring and Reporting:
    • Company X established a monitoring and evaluation framework to track progress against social responsibility objectives and targets.
    • Key performance indicators (KPIs) were established to measure social accountability performance.
    • Regular sustainability reports were published to communicate progress and outcomes to stakeholders.
  8. Continuous Improvement:
    • Company X fostered a culture of continuous improvement by encouraging feedback and participation from employees and stakeholders.
    • Regular reviews and evaluations were conducted to identify areas for further enhancement and optimization.

Results:

  • Improved Labor Practices: Company X strengthened labor standards across its supply chain, leading to better working conditions and employee welfare.
  • Reduced Environmental Impact: Energy-saving measures and waste reduction initiatives resulted in significant reductions in carbon emissions and resource consumption.
  • Enhanced Community Engagement: Partnerships with local communities contributed to social development projects and improved stakeholder relations.
  • Stakeholder Recognition: Company X’s commitment to social responsibility was recognized by stakeholders, enhancing its reputation and brand value.

Conclusion: By implementing ISO 26000, Company X demonstrated its commitment to social accountability and sustainability. Through stakeholder engagement, objective setting, and continuous improvement, the company achieved tangible results in labor practices, environmental management, and community engagement. ISO 26000 served as a valuable framework for guiding Company X’s social responsibility efforts and fostering a culture of responsible business conduct.

White Paper on iSO 26000: 2010: Social Accountability

White Paper: Understanding ISO 26000 – A Guide to Social Accountability

Introduction: In today’s globalized and interconnected world, organizations face increasing pressure to operate in a socially responsible manner. Social accountability, defined as the responsibility of an organization for the impacts of its decisions and activities on society and the environment, has become a key priority for businesses, governments, and civil society alike. To assist organizations in navigating the complex landscape of social responsibility, the International Organization for Standardization (ISO) developed ISO 26000:2010 – Guidance on Social Responsibility.

Understanding ISO 26000: ISO 26000 is a voluntary guidance standard that provides recommendations for organizations seeking to integrate social responsibility into their operations and practices. Unlike other ISO standards that are intended for certification purposes, ISO 26000 is not certifiable and does not prescribe specific requirements or performance indicators. Instead, it offers a flexible framework that organizations can adapt to their unique contexts and needs.

Key Principles of ISO 26000: ISO 26000 is built on seven fundamental principles of social responsibility:

  1. Accountability
  2. Transparency
  3. Ethical Behavior
  4. Respect for Stakeholder Interests
  5. Respect for the Rule of Law
  6. Respect for International Norms of Behavior
  7. Respect for Human Rights

These principles serve as guiding values for organizations seeking to align their operations with social responsibility objectives.

Core Subjects of Social Responsibility: ISO 26000 identifies seven core subjects that organizations should consider when addressing social responsibility:

  1. Organizational Governance
  2. Human Rights
  3. Labor Practices
  4. Environment
  5. Fair Operating Practices
  6. Consumer Issues
  7. Community Involvement and Development

These core subjects provide a comprehensive framework for organizations to assess and address their social impacts across various dimensions.

Implementation Guidance: ISO 26000 offers practical guidance on how organizations can implement social responsibility principles and address core subjects effectively. It emphasizes the importance of stakeholder engagement, integration of social responsibility into organizational processes, and continuous improvement. While ISO 26000 does not provide a certification process, organizations can use it as a roadmap for enhancing their social accountability practices.

Benefits of Implementing ISO 26000: The adoption of ISO 26000 can bring numerous benefits to organizations, including:

  • Enhanced reputation and brand value
  • Improved stakeholder relationships
  • Mitigation of social and environmental risks
  • Competitive advantage in the marketplace
  • Alignment with global sustainability goals and expectations

By integrating social responsibility into their operations, organizations can demonstrate their commitment to ethical conduct, sustainability, and corporate citizenship.

Conclusion: ISO 26000 serves as a valuable tool for organizations seeking to navigate the complex landscape of social responsibility. By providing practical guidance and a flexible framework, ISO 26000 empowers organizations to integrate social accountability into their operations and contribute to sustainable development. While the adoption of ISO 26000 is voluntary, its principles and recommendations can help organizations enhance their social impact and create value for society as a whole.

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