SIST EN ISO 26000:2020
(Main)Guidance on social responsibility (ISO 26000:2010)
Guidance on social responsibility (ISO 26000:2010)
ISO 26000:2010 provides guidance to all types of organizations, regardless of their size or location, on:
concepts, terms and definitions related to social responsibility;
the background, trends and characteristics of social responsibility;
principles and practices relating to social responsibility;
the core subjects and issues of social responsibility;
integrating, implementing and promoting socially responsible behaviour throughout the organization and, through its policies and practices, within its sphere of influence;
identifying and engaging with stakeholders; and
communicating commitments, performance and other information related to social responsibility.
ISO 26000:2010 is intended to assist organizations in contributing to sustainable development. It is intended to encourage them 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. It is intended to promote common understanding in the field of social responsibility, and to complement other instruments and initiatives for social responsibility, not to replace them.
In applying ISO 26000:2010, it is advisable that an organization take into consideration societal, environmental, legal, cultural, political and organizational diversity, as well as differences in economic conditions, while being consistent with international norms of behaviour.
ISO 26000:2010 is not a management system standard. It is not intended or appropriate for certification purposes or regulatory or contractual use. Any offer to certify, or claims to be certified, to ISO 26000 would be a misrepresentation of the intent and purpose and a misuse of ISO 26000:2010. As ISO 26000:2010 does not contain requirements, any such certification would not be a demonstration of conformity with ISO 26000:2010.
ISO 26000:2010 is intended to provide organizations with guidance concerning social responsibility and can be used as part of public policy activities. However, for the purposes of the Marrakech Agreement establishing the World Trade Organization (WTO), it is not intended to be interpreted as an “international standard”, “guideline” or “recommendation”, nor is it intended to provide a basis for any presumption or finding that a measure is consistent with WTO obligations. Further, it is not intended to provide a basis for legal actions, complaints, defences or other claims in any international, domestic or other proceeding, nor is it intended to be cited as evidence of the evolution of customary international law.
ISO 26000:2010 is not intended to prevent the development of national standards that are more specific, more demanding, or of a different type.
Leitfaden zur gesellschaftlichen Verantwortung (ISO 26000:2010)
Diese Internationale Norm bietet für jede Art von Organisation, unabhängig von Größe und Standort, Orientierung zu:
a) Konzepten, Benennungen und Definitionen, die mit gesellschaftlicher Verantwortung zusammenhängen;
b) Hintergrund, Trends und Merkmalen gesellschaftlicher Verantwortung;
c) Grundsätzen und Ansätzen zur Umsetzung gesellschaftlicher Verantwortung;
d) Kernthemen und Handlungsfeldern gesellschaftlicher Verantwortung;
e) Integration, Einführung, Umsetzung und Förderung gesellschaftlich verantwortlichen Verhaltens innerhalb der gesamten Organisation sowie, durch ihre organisationspolitischen Vorgaben und deren praktische Umsetzung, auch innerhalb ihres Einflussbereichs;
f) der Identifizierung und Einbindung von Anspruchsgruppen; und
g) der Kommunikation von Selbstverpflichtungen, des tatsächlich Erreichten und weiterer Informationen zur gesellschaftlichen Verantwortung.
Diese Internationale Norm soll Organisationen dabei unterstützen, einen Beitrag zur nachhaltigen Entwicklung zu leisten. Sie soll Organisationen dazu ermutigen, über die Einhaltung von Gesetzen hinauszugehen, wobei das Einhalten von Gesetzen eine grundlegende Pflicht jeder Organisation ist und einen wesentlichen Teil ihrer gesellschaftlichen Verantwortung ausmacht. Diese Internationale Norm soll das allgemeine Verständnis gesellschaftlicher Verantwortung fördern. Andere Instrumente und Initiativen gesellschaftlicher Verantwortung sollen damit nicht ersetzt, sondern ergänzt werden.
Es wird empfohlen, dass eine Organisation bei der Anwendung dieser Internationalen Norm sowohl die gesellschaftliche, ökologische, rechtliche, kulturelle und politische Vielfalt beachtet als auch unterschiedliche Organisationsformen und wirtschaftliche Rahmenbedingungen, solange die Organisation dabei im Einklang mit internationalen Verhaltensstandards steht.
Diese Internationale Norm ist keine Managementsystemnorm. Sie ist weder für Zertifizierungszwecke noch für die gesetzliche oder vertragliche Anwendung vorgesehen oder geeignet. Es wäre eine Fehlinterpretation der Absicht und des Zwecks sowie ein Missbrauch dieser Internationalen Norm, Zertifizierungen nach ISO 26000 anzubieten bzw. zu behaupten, nach ISO 26000 zertifiziert zu sein. Da diese Internationale Norm keine Anforderungen enthält, wäre jegliche Form der Zertifizierung kein Nachweis der Konformität mit dieser Internationalen Norm.
Diese Internationale Norm soll Organisationen Orientierung zur gesellschaftlichen Verantwortung geben und kann im Rahmen staatlicher Politik verwendet werden. Allerdings soll sie nicht zum Zweck des in Marrakesch geschlossenen Übereinkommens zur Errichtung der Welthandelsorganisation (WTO, en: World Trade Organization) als „Internationale Norm“, „Richtlinie“ oder „Empfehlung“ interpretiert werden. Ebenso ist diese Internationale Norm nicht als eine Grundlage für jegliche Annahme oder Feststellung vorgesehen, dass eine Maßnahme mit den WTO-Verpflichtungen im Einklang steht. Des Weiteren dient sie nicht als Grundlage in Gerichtsverfahren, bei Beschwerden, Klageerwiderungen oder anderen Forderungen in internationalen, inländischen oder anderen Verfahren bzw. als Beweis der Entwicklung von Völkergewohnheitsrecht.
Diese Internationale Norm soll die Entwicklung nationaler Normen, die präziser, anspruchsvoller oder anderer Art sind, nicht verhindern.
Lignes directrices relatives à la responsabilité sociétale (ISO 26000:2010)
L'ISO 26000:2010 présente des lignes directrices pour tous types d'organisations, quelle que soit leur taille ou leur localisation, concernant:
les concepts, termes et définitions relatifs à la responsabilité sociétale;
les origines, les orientations et les caractéristiques de la responsabilité sociétale;
les principes et pratiques en matière de responsabilité sociétale;
les questions centrales et les domaines d'action de la responsabilité sociétale;
l'intégration, la concrétisation et la promotion d'un comportement responsable dans l'ensemble de l'organisation, et à travers ses politiques et pratiques, dans sa sphère d'influence;
l'identification des parties prenantes et le dialogue avec elles; et
la communication sur les engagements, les performances et autres informations concernant la responsabilité sociétale.
L'ISO 26000:2010 a vocation à aider les organisations à contribuer au développement durable. Elle vise à encourager les organisations à aller au-delà du respect de la loi, tout en reconnaissant que le respect de la loi est un devoir fondamental pour toute organisation et une partie essentielle de sa responsabilité sociétale. Elle a vocation à promouvoir une compréhension commune dans le domaine de la responsabilité sociétale et à compléter les autres instruments et initiatives de responsabilité sociétale, non à les remplacer.
Lors de l'application de l'ISO 26000:2010, il est recommandé que l'organisation prenne en considération les différences sociétales, environnementales, juridiques, culturelles, politiques et la diversité des organisations ainsi que les différences de conditions économiques, en toute cohérence avec les normes internationales de comportement.
Napotki za družbeno odgovornost (ISO 26000:2010)
General Information
Relations
Standards Content (Sample)
SLOVENSKI STANDARD
SIST EN ISO 26000:2020
01-december-2020
Napotki za družbeno odgovornost (ISO 26000:2010)
Guidance on social responsibility (ISO 26000:2010)
Leitfaden zur gesellschaftlichen Verantwortung (ISO 26000:2010)
Lignes directrices relatives à la responsabilité sociétale (ISO 26000:2010)
Ta slovenski standard je istoveten z: EN ISO 26000:2020
ICS:
03.100.02 Upravljanje in etika Governance and ethics
SIST EN ISO 26000:2020 en
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.
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SIST EN ISO 26000:2020
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SIST EN ISO 26000:2020
EN ISO 26000
EUROPEAN STANDARD
NORME EUROPÉENNE
October 2020
EUROPÄISCHE NORM
ICS 03.100.02
English Version
Guidance on social responsibility (ISO 26000:2010)
Lignes directrices relatives à la responsabilité sociétale Leitfaden zur gesellschaftlichen Verantwortung (ISO
(ISO 26000:2010) 26000:2010)
This European Standard was approved by CEN on 18 October 2020.
CEN members are bound to comply with the CEN/CENELEC Internal Regulations which stipulate the conditions for giving this
European Standard the status of a national standard without any alteration. Up-to-date lists and bibliographical references
concerning such national standards may be obtained on application to the CEN-CENELEC Management Centre or to any CEN
member.
This European Standard exists in three official versions (English, French, German). A version in any other language made by
translation under the responsibility of a CEN member into its own language and notified to the CEN-CENELEC Management
Centre has the same status as the official versions.
CEN members are the national standards bodies of Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia,
Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway,
Poland, Portugal, Republic of North Macedonia, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey and
United Kingdom.
EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION
EUROPÄISCHES KOMITEE FÜR NORMUNG
CEN-CENELEC Management Centre: Rue de la Science 23, B-1040 Brussels
© 2020 CEN All rights of exploitation in any form and by any means reserved Ref. No. EN ISO 26000:2020 E
worldwide for CEN national Members.
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SIST EN ISO 26000:2020
EN ISO 26000:2020 (E)
Contents Page
European foreword . 3
2
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SIST EN ISO 26000:2020
EN ISO 26000:2020 (E)
European foreword
The text of ISO 26000:2010 has been prepared by Technical Committee ISO/TMBG "Technical
Management Board - groups” of the International Organization for Standardization (ISO) and has been
taken over as EN ISO 26000:2020 by CCMC.
This European Standard shall be given the status of a national standard, either by publication of an
identical text or by endorsement, at the latest by April 2021, and conflicting national standards shall be
withdrawn at the latest by April 2021.
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. CEN shall not be held responsible for identifying any or all such patent rights.
According to the CEN-CENELEC Internal Regulations, the national standards organizations of the
following countries are bound to implement this European Standard: Austria, Belgium, Bulgaria,
Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland,
Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Republic of
North Macedonia, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey and the
United Kingdom.
Endorsement notice
The text of ISO 26000:2010 has been approved by CEN as EN ISO 26000:2020 without any modification.
3
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SIST EN ISO 26000:2020
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SIST EN ISO 26000:2020
INTERNATIONAL ISO
STANDARD 26000
First edition
2010-11-01
Guidance on social responsibility
Lignes directrices relatives à la responsabilité sociétale
Reference number
ISO 26000:2010(E)
©
ISO 2010
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SIST EN ISO 26000:2020
ISO 26000:2010(E)
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ii © ISO 2010 – All rights reserved
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SIST EN ISO 26000:2020
ISO 26000:2010(E)
Contents Page
Foreword .v
Introduction.vi
1 Scope.1
2 Terms and definitions .2
3 Understanding social responsibility .5
3.1 The social responsibility of organizations: Historical background .5
3.2 Recent trends in social responsibility.5
3.3 Characteristics of social responsibility .6
3.4 The state and social responsibility.9
4 Principles of social responsibility .10
4.1 General .10
4.2 Accountability.10
4.3 Transparency .10
4.4 Ethical behaviour.11
4.5 Respect for stakeholder interests .12
4.6 Respect for the rule of law .12
4.7 Respect for international norms of behaviour .13
4.8 Respect for human rights.13
5 Recognizing social responsibility and engaging stakeholders .14
5.1 General .14
5.2 Recognizing social responsibility .14
5.3 Stakeholder identification and engagement.16
6 Guidance on social responsibility core subjects.19
6.1 General .19
6.2 Organizational governance .21
6.3 Human rights .23
6.4 Labour practices.33
6.5 The environment.40
6.6 Fair operating practices.48
6.7 Consumer issues.51
6.8 Community involvement and development.60
7 Guidance on integrating social responsibility throughout an organization .69
7.1 General .69
7.2 The relationship of an organization's characteristics to social responsibility.69
7.3 Understanding the social responsibility of an organization.70
7.4 Practices for integrating social responsibility throughout an organization .74
7.5 Communication on social responsibility .76
7.6 Enhancing credibility regarding social responsibility.78
7.7 Reviewing and improving an organization's actions and practices related to social
responsibility .80
7.8 Voluntary initiatives for social responsibility.82
Annex A (informative) Examples of voluntary initiatives and tools for social responsibility.85
Annex B (informative) Abbreviated terms .98
Bibliography.99
© ISO 2010 – All rights reserved iii
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SIST EN ISO 26000:2020
ISO 26000:2010(E)
Figures
Figure 1 — Schematic overview of ISO 26000.ix
Figure 2 — Relationship between an organization, its stakeholders and society . 15
Figure 3 — The seven core subjects. 20
Figure 4 — Integrating social responsibility throughout the organization. 69
Boxes
Box 1 — Summary information to assist users of this International Standard .x
Box 2 — Gender equality and social responsibility . 7
Box 3 — ISO 26000 and small and medium-sized organizations (SMOs). 8
Box 4 — Understanding complicity. 13
Box 5 — Benefits of social responsibility for an organization. 20
Box 6 — The International Bill of Human Rights and the core human rights instruments . 23
Box 7 — Child labour. 32
Box 8 — The International Labour Organization . 33
Box 9 — Joint labour-management health and safety committees. 40
Box 10 — Examples of climate change adaptation actions. 46
Box 11 — UN Guidelines for Consumer Protection. 52
Box 12 — Consumer dispute resolution . 58
Box 13 — Millennium Development Goals . 62
Box 14 — Contributing to community development through an organization's core activities. 63
Box 15 — Reporting on social responsibility . 77
Box 16 — Certifiable initiatives and initiatives connected to commercial or economic interests . 84
Box 17 — Non-endorsement of initiatives by ISO . 86
iv © ISO 2010 – All rights reserved
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SIST EN ISO 26000:2020
ISO 26000:2010(E)
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards bodies
(ISO member bodies). The work of preparing International Standards is normally carried out through ISO
technical committees. Each member body interested in a subject for which a technical committee has been
established has the right to be represented on that committee. International organizations, governmental and
non-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely with the
International Electrotechnical Commission (IEC) on all matters of electrotechnical standardization.
International Standards are drafted in accordance with the rules given in the ISO/IEC Directives, Part 2.
The main task of technical committees is to prepare International Standards. Draft International Standards
adopted by the technical committees are circulated to the member bodies for voting. Publication as an
International Standard requires approval by at least 75 % of the member bodies casting a vote.
Attention is drawn to the possibility that some of the elements of this document may be the subject of patent
rights. ISO shall not be held responsible for identifying any or all such patent rights.
ISO 26000 was prepared by ISO/TMB Working Group on Social Responsibility.
This International Standard was developed using a multi-stakeholder approach involving experts from more
than 90 countries and 40 international or broadly-based regional organizations involved in different aspects of
social responsibility. These experts were from six different stakeholder groups: consumers; government;
industry; labour; non-governmental organizations (NGOs); and service, support, research, academics and
others. In addition, specific provision was made to achieve a balance between developing and developed
countries as well as a gender balance in drafting groups. Although efforts were made to ensure balanced
participation of all the stakeholder groups, a full and equitable balance of stakeholders was constrained by
various factors, including the availability of resources and the need for English language skills.
© ISO 2010 – All rights reserved v
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SIST EN ISO 26000:2020
ISO 26000:2010(E)
Introduction
Organizations around the world, and their stakeholders, are becoming increasingly aware of the need for and
benefits of socially responsible behaviour. The objective of social responsibility is to contribute to sustainable
development.
An organization's performance in relation to the society in which it operates and to its impact on the
environment has become a critical part of measuring its overall performance and its ability to continue
operating effectively. This is, in part, a reflection of the growing recognition of the need to ensure healthy
ecosystems, social equity and good organizational governance. In the long run, all organizations' activities
depend on the health of the world's ecosystems. Organizations are subject to greater scrutiny by their various
stakeholders. The perception and reality of an organization's performance on social responsibility can
influence, among other things:
⎯ its competitive advantage;
⎯ its reputation;
⎯ its ability to attract and retain workers or members, customers, clients or users;
⎯ the maintenance of employees' morale, commitment and productivity;
⎯ the view of investors, owners, donors, sponsors and the financial community; and
⎯ its relationship with companies, governments, the media, suppliers, peers, customers and the community
in which it operates.
This International Standard provides guidance on the underlying principles of social responsibility, recognizing
social responsibility and engaging stakeholders, the core subjects and issues pertaining to social responsibility
(see Table 2) and on ways to integrate socially responsible behaviour into the organization (see Figure 1).
This International Standard emphasizes the importance of results and improvements in performance on social
responsibility.
This International Standard is intended to be useful to all types of organizations in the private, public and non-
profit sectors, whether large or small, and whether operating in developed or developing countries. While not
all parts of this International Standard will be of equal use to all types of organizations, all core subjects are
relevant to every organization. All core subjects comprise a number of issues, and it is an individual
organization's responsibility to identify which issues are relevant and significant for the organization to address,
through its own considerations and through dialogue with stakeholders.
Governmental organizations, like any other organization, may wish to use this International Standard.
However, it is not intended to replace, alter or in any way change the obligations of the state.
Every organization is encouraged to become more socially responsible by using this International Standard.
Recognizing that organizations are at various stages of understanding and integrating social responsibility,
this International Standard is intended for use by those beginning to address social responsibility, as well as
those more experienced with its implementation. The beginner may find it useful to read and apply this
International Standard as a primer on social responsibility, while the experienced user may wish to use it to
improve existing practices and to further integrate social responsibility into the organization. Although this
International Standard is meant to be read and used as a whole, readers looking for specific types of
information on social responsibility may find the outline in Table 1 useful. Box 1 provides summary information
to assist users of this International Standard.
vi © ISO 2010 – All rights reserved
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SIST EN ISO 26000:2020
ISO 26000:2010(E)
This International Standard provides guidance to users and is neither intended nor appropriate for certification
purposes. Any offer to certify to ISO 26000 or any claim to be certified to ISO 26000 would be a
misrepresentation of the intent and purpose of this International Standard.
Reference to any voluntary initiative or tool in Annex A of this International Standard does not imply that ISO
endorses or gives special status to that initiative or tool.
Table 1 — ISO 26000 outline
Clause
Clause title Description of clause contents
number
Scope Clause 1 Defines the scope of this International Standard and identifies certain
limitations and exclusions.
Terms and Clause 2 Identifies and provides the definition of key terms that are of fundamental
definitions importance for understanding social responsibility and for using this
International Standard.
Understanding social Clause 3 Describes the important factors and conditions that have influenced the
responsibility development of social responsibility and that continue to affect its nature
and practice. It also describes the concept of social responsibility itself –
what it means and how it applies to organizations. The clause includes
guidance for small and medium-sized organizations on the use of this
International Standard.
Principles of social Clause 4 Introduces and explains the principles of social responsibility.
responsibility
Recognizing social Clause 5 Addresses two practices of social responsibility: an organization's
responsibility and recognition of its social responsibility, and its identification of and
engaging engagement with its stakeholders. It provides guidance on the
stakeholders relationship between an organization, its stakeholders and society, on
recognizing the core subjects and issues of social responsibility and on
an organization's sphere of influence.
Guidance on social Clause 6 Explains the core subjects and associated issues relating to social
responsibility core responsibility (see Table 2). For each core subject, information has been
subjects provided on its scope, its relationship to social responsibility, related
principles and considerations, and related actions and expectations.
Guidance on Clause 7 Provides guidance on putting social responsibility into practice in an
integrating social organization. This includes guidance related to: understanding the social
responsibility responsibility of an organization, integrating social responsibility
throughout an throughout an organization, communication related to social
organization responsibility, improving the credibility of an organization regarding social
responsibility, reviewing progress and improving performance and
evaluating voluntary initiatives for social responsibility.
Examples of Annex A Presents a non-exhaustive list of voluntary initiatives and tools related to
voluntary initiatives social responsibility that address aspects of one or more core subjects or
and tools for social the integration of social responsibility throughout an organization.
responsibility
Abbreviated terms Annex B Contains abbreviated terms used in this International Standard.
Bibliography Includes references to authoritative international instruments and ISO
Standards that are referenced in the body of this International Standard
as source material.
© ISO 2010 – All rights reserved vii
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SIST EN ISO 26000:2020
ISO 26000:2010(E)
Table 2 — Core subjects and issues of social responsibility
Core subjects and issues Addressed in sub-clause
Core subject: Organizational governance 6.2
Core subject: Human rights 6.3
6.3.3
Issue 1: Due diligence
Issue 2: Human rights risk situations 6.3.4
Issue 3: Avoidance of complicity 6.3.5
Issue 4: Resolving grievances 6.3.6
6.3.7
Issue 5: Discrimination and vulnerable groups
Issue 6: Civil and political rights 6.3.8
Issue 7: Economic, social and cultural rights 6.3.9
Issue 8: Fundamental principles and rights at work 6.3.10
Core subject: Labour practices 6.4
6.4.3
Issue 1: Employment and employment relationships
Issue 2: Conditions of work and social protection 6.4.4
Issue 3: Social dialogue 6.4.5
Issue 4: Health and safety at work 6.4.6
6.4.7
Issue 5: Human development and training in the workplace
6.5
Core subject: The environment
Issue 1: Prevention of pollution 6.5.3
Issue 2: Sustainable resource use 6.5.4
Issue 3: Climate change mitigation and adaptation 6.5.5
6.5.6
Issue 4: Protection of the environment, biodiversity and restoration of natural habitats
6.6
Core subject: Fair operating practices
Issue 1: Anti-corruption 6.6.3
Issue 2: Responsible political involvement 6.6.4
Issue 3: Fair competition 6.6.5
6.6.6
Issue 4: Promoting social responsibility in the value chain
Issue 5: Respect for property rights 6.6.7
Core subject: Consumer issues 6.7
Issue 1: Fair marketing, factual and unbiased information and fair contractual practices 6.7.3
Issue 2: Protecting consumers' health and safety 6.7.4
6.7.5
Issue 3: Sustainable consumption
Issue 4: Consumer service, support, and complaint and dispute resolution 6.7.6
Issue 5: Consumer data protection and privacy 6.7.7
Issue 6: Access to essential services 6.7.8
6.7.9
Issue 7: Education and awareness
6.8
Core subject: Community involvement and development
Issue 1: Community involvement 6.8.3
Issue 2: Education and culture 6.8.4
Issue 3: Employment creation and skills development 6.8.5
Issue 4: Technology development and access 6.8.6
Issue 5: Wealth and income creation 6.8.7
Issue 6: Health 6.8.8
Issue 7: Social investment 6.8.9
viii © ISO 2010 – All rights reserved
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SLOVENSKI STANDARD
oSIST prEN ISO 26000:2020
01-julij-2020
Napotki za družbeno odgovornost (ISO 26000:2010)
Guidance on social responsibility (ISO 26000:2010)
Leitfaden zur gesellschaftlichen Verantwortung (ISO 26000:2010)
Lignes directrices relatives à la responsabilité sociétale (ISO 26000:2010)
Ta slovenski standard je istoveten z: prEN ISO 26000
ICS:
03.100.02 Upravljanje in etika Governance and ethics
oSIST prEN ISO 26000:2020 en
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.
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oSIST prEN ISO 26000:2020
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oSIST prEN ISO 26000:2020
INTERNATIONAL ISO
STANDARD 26000
First edition
2010-11-01
Guidance on social responsibility
Lignes directrices relatives à la responsabilité sociétale
Reference number
ISO 26000:2010(E)
©
ISO 2010
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oSIST prEN ISO 26000:2020
ISO 26000:2010(E)
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ii © ISO 2010 – All rights reserved
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oSIST prEN ISO 26000:2020
ISO 26000:2010(E)
Contents Page
Foreword .v
Introduction.vi
1 Scope.1
2 Terms and definitions .2
3 Understanding social responsibility .5
3.1 The social responsibility of organizations: Historical background .5
3.2 Recent trends in social responsibility.5
3.3 Characteristics of social responsibility .6
3.4 The state and social responsibility.9
4 Principles of social responsibility .10
4.1 General .10
4.2 Accountability.10
4.3 Transparency .10
4.4 Ethical behaviour.11
4.5 Respect for stakeholder interests .12
4.6 Respect for the rule of law .12
4.7 Respect for international norms of behaviour .13
4.8 Respect for human rights.13
5 Recognizing social responsibility and engaging stakeholders .14
5.1 General .14
5.2 Recognizing social responsibility .14
5.3 Stakeholder identification and engagement.16
6 Guidance on social responsibility core subjects.19
6.1 General .19
6.2 Organizational governance .21
6.3 Human rights .23
6.4 Labour practices.33
6.5 The environment.40
6.6 Fair operating practices.48
6.7 Consumer issues.51
6.8 Community involvement and development.60
7 Guidance on integrating social responsibility throughout an organization .69
7.1 General .69
7.2 The relationship of an organization's characteristics to social responsibility.69
7.3 Understanding the social responsibility of an organization.70
7.4 Practices for integrating social responsibility throughout an organization .74
7.5 Communication on social responsibility .76
7.6 Enhancing credibility regarding social responsibility.78
7.7 Reviewing and improving an organization's actions and practices related to social
responsibility .80
7.8 Voluntary initiatives for social responsibility.82
Annex A (informative) Examples of voluntary initiatives and tools for social responsibility.85
Annex B (informative) Abbreviated terms .98
Bibliography.99
© ISO 2010 – All rights reserved iii
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oSIST prEN ISO 26000:2020
ISO 26000:2010(E)
Figures
Figure 1 — Schematic overview of ISO 26000.ix
Figure 2 — Relationship between an organization, its stakeholders and society . 15
Figure 3 — The seven core subjects. 20
Figure 4 — Integrating social responsibility throughout the organization. 69
Boxes
Box 1 — Summary information to assist users of this International Standard .x
Box 2 — Gender equality and social responsibility . 7
Box 3 — ISO 26000 and small and medium-sized organizations (SMOs). 8
Box 4 — Understanding complicity. 13
Box 5 — Benefits of social responsibility for an organization. 20
Box 6 — The International Bill of Human Rights and the core human rights instruments . 23
Box 7 — Child labour. 32
Box 8 — The International Labour Organization . 33
Box 9 — Joint labour-management health and safety committees. 40
Box 10 — Examples of climate change adaptation actions. 46
Box 11 — UN Guidelines for Consumer Protection. 52
Box 12 — Consumer dispute resolution . 58
Box 13 — Millennium Development Goals . 62
Box 14 — Contributing to community development through an organization's core activities. 63
Box 15 — Reporting on social responsibility . 77
Box 16 — Certifiable initiatives and initiatives connected to commercial or economic interests . 84
Box 17 — Non-endorsement of initiatives by ISO . 86
iv © ISO 2010 – All rights reserved
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oSIST prEN ISO 26000:2020
ISO 26000:2010(E)
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards bodies
(ISO member bodies). The work of preparing International Standards is normally carried out through ISO
technical committees. Each member body interested in a subject for which a technical committee has been
established has the right to be represented on that committee. International organizations, governmental and
non-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely with the
International Electrotechnical Commission (IEC) on all matters of electrotechnical standardization.
International Standards are drafted in accordance with the rules given in the ISO/IEC Directives, Part 2.
The main task of technical committees is to prepare International Standards. Draft International Standards
adopted by the technical committees are circulated to the member bodies for voting. Publication as an
International Standard requires approval by at least 75 % of the member bodies casting a vote.
Attention is drawn to the possibility that some of the elements of this document may be the subject of patent
rights. ISO shall not be held responsible for identifying any or all such patent rights.
ISO 26000 was prepared by ISO/TMB Working Group on Social Responsibility.
This International Standard was developed using a multi-stakeholder approach involving experts from more
than 90 countries and 40 international or broadly-based regional organizations involved in different aspects of
social responsibility. These experts were from six different stakeholder groups: consumers; government;
industry; labour; non-governmental organizations (NGOs); and service, support, research, academics and
others. In addition, specific provision was made to achieve a balance between developing and developed
countries as well as a gender balance in drafting groups. Although efforts were made to ensure balanced
participation of all the stakeholder groups, a full and equitable balance of stakeholders was constrained by
various factors, including the availability of resources and the need for English language skills.
© ISO 2010 – All rights reserved v
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oSIST prEN ISO 26000:2020
ISO 26000:2010(E)
Introduction
Organizations around the world, and their stakeholders, are becoming increasingly aware of the need for and
benefits of socially responsible behaviour. The objective of social responsibility is to contribute to sustainable
development.
An organization's performance in relation to the society in which it operates and to its impact on the
environment has become a critical part of measuring its overall performance and its ability to continue
operating effectively. This is, in part, a reflection of the growing recognition of the need to ensure healthy
ecosystems, social equity and good organizational governance. In the long run, all organizations' activities
depend on the health of the world's ecosystems. Organizations are subject to greater scrutiny by their various
stakeholders. The perception and reality of an organization's performance on social responsibility can
influence, among other things:
⎯ its competitive advantage;
⎯ its reputation;
⎯ its ability to attract and retain workers or members, customers, clients or users;
⎯ the maintenance of employees' morale, commitment and productivity;
⎯ the view of investors, owners, donors, sponsors and the financial community; and
⎯ its relationship with companies, governments, the media, suppliers, peers, customers and the community
in which it operates.
This International Standard provides guidance on the underlying principles of social responsibility, recognizing
social responsibility and engaging stakeholders, the core subjects and issues pertaining to social responsibility
(see Table 2) and on ways to integrate socially responsible behaviour into the organization (see Figure 1).
This International Standard emphasizes the importance of results and improvements in performance on social
responsibility.
This International Standard is intended to be useful to all types of organizations in the private, public and non-
profit sectors, whether large or small, and whether operating in developed or developing countries. While not
all parts of this International Standard will be of equal use to all types of organizations, all core subjects are
relevant to every organization. All core subjects comprise a number of issues, and it is an individual
organization's responsibility to identify which issues are relevant and significant for the organization to address,
through its own considerations and through dialogue with stakeholders.
Governmental organizations, like any other organization, may wish to use this International Standard.
However, it is not intended to replace, alter or in any way change the obligations of the state.
Every organization is encouraged to become more socially responsible by using this International Standard.
Recognizing that organizations are at various stages of understanding and integrating social responsibility,
this International Standard is intended for use by those beginning to address social responsibility, as well as
those more experienced with its implementation. The beginner may find it useful to read and apply this
International Standard as a primer on social responsibility, while the experienced user may wish to use it to
improve existing practices and to further integrate social responsibility into the organization. Although this
International Standard is meant to be read and used as a whole, readers looking for specific types of
information on social responsibility may find the outline in Table 1 useful. Box 1 provides summary information
to assist users of this International Standard.
vi © ISO 2010 – All rights reserved
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oSIST prEN ISO 26000:2020
ISO 26000:2010(E)
This International Standard provides guidance to users and is neither intended nor appropriate for certification
purposes. Any offer to certify to ISO 26000 or any claim to be certified to ISO 26000 would be a
misrepresentation of the intent and purpose of this International Standard.
Reference to any voluntary initiative or tool in Annex A of this International Standard does not imply that ISO
endorses or gives special status to that initiative or tool.
Table 1 — ISO 26000 outline
Clause
Clause title Description of clause contents
number
Scope Clause 1 Defines the scope of this International Standard and identifies certain
limitations and exclusions.
Terms and Clause 2 Identifies and provides the definition of key terms that are of fundamental
definitions importance for understanding social responsibility and for using this
International Standard.
Understanding social Clause 3 Describes the important factors and conditions that have influenced the
responsibility development of social responsibility and that continue to affect its nature
and practice. It also describes the concept of social responsibility itself –
what it means and how it applies to organizations. The clause includes
guidance for small and medium-sized organizations on the use of this
International Standard.
Principles of social Clause 4 Introduces and explains the principles of social responsibility.
responsibility
Recognizing social Clause 5 Addresses two practices of social responsibility: an organization's
responsibility and recognition of its social responsibility, and its identification of and
engaging engagement with its stakeholders. It provides guidance on the
stakeholders relationship between an organization, its stakeholders and society, on
recognizing the core subjects and issues of social responsibility and on
an organization's sphere of influence.
Guidance on social Clause 6 Explains the core subjects and associated issues relating to social
responsibility core responsibility (see Table 2). For each core subject, information has been
subjects provided on its scope, its relationship to social responsibility, related
principles and considerations, and related actions and expectations.
Guidance on Clause 7 Provides guidance on putting social responsibility into practice in an
integrating social organization. This includes guidance related to: understanding the social
responsibility responsibility of an organization, integrating social responsibility
throughout an throughout an organization, communication related to social
organization responsibility, improving the credibility of an organization regarding social
responsibility, reviewing progress and improving performance and
evaluating voluntary initiatives for social responsibility.
Examples of Annex A Presents a non-exhaustive list of voluntary initiatives and tools related to
voluntary initiatives social responsibility that address aspects of one or more core subjects or
and tools for social the integration of social responsibility throughout an organization.
responsibility
Abbreviated terms Annex B Contains abbreviated terms used in this International Standard.
Bibliography Includes references to authoritative international instruments and ISO
Standards that are referenced in the body of this International Standard
as source material.
© ISO 2010 – All rights reserved vii
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oSIST prEN ISO 26000:2020
ISO 26000:2010(E)
Table 2 — Core subjects and issues of social responsibility
Core subjects and issues Addressed in sub-clause
Core subject: Organizational governance 6.2
Core subject: Human rights 6.3
6.3.3
Issue 1: Due diligence
Issue 2: Human rights risk situations 6.3.4
Issue 3: Avoidance of complicity 6.3.5
Issue 4: Resolving grievances 6.3.6
6.3.7
Issue 5: Discrimination and vulnerable groups
Issue 6: Civil and political rights 6.3.8
Issue 7: Economic, social and cultural rights 6.3.9
Issue 8: Fundamental principles and rights at work 6.3.10
Core subject: Labour practices 6.4
6.4.3
Issue 1: Employment and employment relationships
Issue 2: Conditions of work and social protection 6.4.4
Issue 3: Social dialogue 6.4.5
Issue 4: Health and safety at work 6.4.6
6.4.7
Issue 5: Human development and training in the workplace
6.5
Core subject: The environment
Issue 1: Prevention of pollution 6.5.3
Issue 2: Sustainable resource use 6.5.4
Issue 3: Climate change mitigation and adaptation 6.5.5
6.5.6
Issue 4: Protection of the environment, biodiversity and restoration of natural habitats
6.6
Core subject: Fair operating practices
Issue 1: Anti-corruption 6.6.3
Issue 2: Responsible political involvement 6.6.4
Issue 3: Fair competition 6.6.5
6.6.6
Issue 4: Promoting social responsibility in the value chain
Issue 5: Respect for property rights 6.6.7
Core subject: Consumer issues 6.7
Issue 1: Fair marketing, factual and unbiased information and fair contractual practices 6.7.3
Issue 2: Protecting consumers' health and safety 6.7.4
6.7.5
Issue 3: Sustainable consumption
Issue 4: Consumer service, support, and complaint and dispute resolution 6.7.6
Issue 5: Consumer data protection and privacy 6.7.7
Issue 6: Access to essential services 6.7.8
6.7.9
Issue 7: Education and awareness
6.8
Core subject: Community involvement and development
Issue 1: Community involvement 6.8.3
Issue 2: Education and culture 6.8.4
Issue 3: Employment creation and skills development 6.8.5
Issue 4: Technology development and access 6.8.6
Issue 5: Wealth and income creation 6.8.7
Issue 6: Health 6.8.8
Issue 7: Social investment 6.8.9
viii © ISO 2010 – All rights reserved
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Figure 1 — Schematic overview of ISO 26000
Figure 1 provides an overview of ISO 26000, and is intended to assist organizations in understanding how to
use this standard. The following points provide guidance on using this standard.
⎯ After considering the characteristics of social responsibility and its relationship with sustainable
development (Clause 3), it is suggested that an organization should review the principles of social
responsibility described in Clause 4. In practising social responsibility, organizations should respect and
address these principles, along with the principles specific to each core subject (Clause 6).
⎯ Before analysing the core subjects and issues of social responsibility, as well as each of the related
actions and expectations (Clause 6), an organization should consider two fundamental practices of social
responsibility: recognizing its social responsibility within its sphere of influence, and identifying and
engaging with its stakeholders (Clause 5).
⎯ Once the principles have been understood, and the core subjects and rele
...
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