Organisations can have a significant impact (positive or negative) on society through their actions and decisions. Given this reality, it is important that they are held responsible and accountable for the consequences of their actions. This concept is often referred to as ‘social responsibility’. However, ‘social responsibility’, as currently conceived in the literature, neglects a specific focus on health as a social goal. Additionally, there are no practical tools to capture this concept in a holistic way to facilitate implementation and monitoring of organisational improvement. This paper reports on the process of developing a more holistic conceptual framework and tool for assessing organisational social responsibility and accountability for health (OSRAH). We conducted a review of the published and grey literature and engaged in expert consultation and focus group discussions. The initial OSRAH framework and the self-assessment tool were finalised for implementation and used by 95 organisations at a national event in Iran in February 2017. The results of the assessment data collected at the event showed organisations scored lowest in the domain of community health and highest in the domain of employee health. The OSRAH framework and assessment tool represents a new understanding of health and its determinants in organisations outside the health sector. It integrates health within the existing Corporate Social Responsibility (CSR) culture of organisations. The process of creating the tool and implementing it at the national festival of OSRAH in Iran created momentum for intersectoral action. This experience can inspire researchers and practitioners in other countries, especially in developing countries, to develop their own local definition and practical assessment framework for responsibility and accountability.

La Unión Europea es probablemente la única organización intergubernamental en el mundo, cuya relación es tan importante como la relación con sus estados miembros. Las relaciones entre Alemania e Irán tienen una larga y fluctuante historia. El objetivo principal de este estudio es examinar el papel de Alemania en la relación entre Irán y la Unión Europea. El método científico de esta investigación es un método analítico descriptivo y la recopilación de datos se realiza utilizando recursos de revisión bibliográfica. Los hallazgos confirmaron la hipótesis de la investigación: Alemania, como un actor importante y estratégico en la Unión Europea, tiene un papel de interfaz entre Irán y la Unión Europea.