- ISO 26000 is an international standard that provides guidance on social responsibility. Unlike other ISO standards, it is not a management system standard and is not intended for certification purposes, but rather serves as a comprehensive guide for organizations seeking to operate in a socially responsible manner.
- The standard defines social responsibility as an organization’s responsibility for the impacts of its decisions and activities on society and the environment through transparent and ethical behavior. It emphasizes contributing to sustainable development, including health and welfare of society.
- Core subjects of social responsibility are detailed extensively, including organizational governance, human rights, labor practices, environment, fair operating practices, consumer issues, and community involvement and development.
- Organizational governance requirements provide guidance on how organizations should implement decision-making processes and structures that enable the application of social responsibility principles and practices throughout the organization. rights guidance covers fundamental rights that all human beings are entitled to, including civil, political, economic, social, and cultural rights. This includes detailed recommendations for due diligence and avoiding complicity.
- Labor practices guidance addresses all policies and practices relating to work performed within, by, or on behalf of the organization. This includes employment relationships, working conditions, social protection, and worker development.
- Environmental guidance covers decisions and activities that impact the environment, including resource use, climate change, ecosystem protection, and biodiversity. This includes recommendations for environmental risk management and applying the precautionary approach.
- Fair operating practices guidance addresses ethical conduct in dealings with other organizations. This includes anti-corruption, responsible political involvement, fair competition, and promoting social responsibility in the value chain.
- Consumer issues guidance covers responsibilities to consumers, including fair marketing, factual information, sustainable consumption, consumer service, and protection of consumer data and privacy.
- Community involvement and development guidance addresses an organization’s relationship with the communities in which it operates. This includes active community engagement, education promotion, and technology development.
- The principles of social responsibility are detailed, including accountability, transparency, ethical behavior, respect for stakeholder interests, respect for the rule of law, respect for international norms of behavior, and respect for human rights.
- Stakeholder identification and engagement guidance helps organizations understand who their stakeholders are and how to engage with them effectively in addressing social responsibility.
- Integration guidance details how organizations can integrate social responsibility throughout their operations, including strategies, systems, procedures, and policies.
- Communication requirements specify how organizations should communicate their social responsibility commitments, performance, and other relevant information to stakeholders.
- The standard emphasizes the importance of credibility in social responsibility, including transparency and responsiveness to stakeholder concerns.
- Performance assessment guidance helps organizations evaluate their social responsibility initiatives and improve their performance over time.
- Supply chain considerations are addressed, including how organizations can influence their suppliers and partners to adopt socially responsible practices.
- The standard provides guidance on setting priorities for addressing social responsibility issues and implementing improvements.
- Reporting guidance helps organizations communicate their social responsibility performance to stakeholders effectively and transparently.
- Small and medium-sized organization considerations are specifically addressed, recognizing that these organizations may have different capabilities and resources.
- The relationship between social responsibility and sustainable development is explained, emphasizing how social responsibility contributes to sustainability.
- Voluntary initiatives and tools for social responsibility are discussed, helping organizations identify resources and approaches that can support their efforts.
- The standard promotes understanding of social responsibility across different cultural and political contexts while maintaining consistent core principles.
- Guidance on managing social responsibility impacts and influences throughout an organization’s sphere of influence is provided.
- The standard addresses the relationship between law, social responsibility, and cultural norms, helping organizations navigate these different requirements and expectations.
- Implementation guidance helps organizations move from understanding social responsibility principles to taking practical action.
- The standard emphasizes continuous improvement in social responsibility performance rather than achieving specific performance levels.
- Recognition and engagement with stakeholders’ guidance helps organizations build effective relationships with those affected by their operations.
- The standard provides guidance on integrating social responsibility considerations into organizational governance and decision-making processes.
- Updates and revisions to the guidance reflect evolving understanding and expectations regarding social responsibility globally.
- The standard supports organizations in contributing to sustainable development while balancing the needs of various stakeholders.
