Discovering ISO 26000
This brochure provides a basic understanding
of the voluntary International Standard,
ISO 26000:2010, Guidance on social
responsibility. It aims to be a first step in
helping all types of organization in both
the public and private sectors to consider
implementing ISO 26000 as a way to achieve
the benefits of operating in a socially
responsible manner.
2
ISO – the International Organization
for Standardization
ISO has a membership of 163* national standards
bodies from countries large and small, industrial-
ized, developing and in transition, in all regions of the
world. ISO’s portfolio of over 18 400* standards pro-
vides business, government and society with practical
tools for all three dimensions of sustainable develop-
ment : economic, environmental and social.
ISO standards make a positive contribution to the
world we live in. They facilitate trade, spread knowl-
edge, disseminate innovative advances in technol-
ogy, and share good management and conformity
assessment practices.
ISO standards provide solutions and achieve ben-
efits for almost all sectors of activity, including agri-
culture, construction, mechanical engineering, man-
ufacturing, distribution, transport, medical devices,
information and communication technologies, the
environment, energy, quality management, conform-
ity assessment and services.
ISO only develops standards for which there is a
clear market requirement. The work is carried out by
experts in the subject drawn directly from the indus-
trial, technical and business sectors that have iden-
tified the need for the standard, and which subse-
quently put the standard to use. These experts may
be joined by others with relevant knowledge, such
as representatives of government agencies, testing
laboratories, consumer associations and academia,
and by international governmental and nongovern-
mental organizations.
An ISO International Standard represents a global
consensus on the state of the art in the subject of
that standard.
* At the end of September 2010.
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 measur-
ing its overall performance and its ability to con-
tinue operating effectively. This is, in part, a reflec-
tion of the growing recognition of the need to ensure
healthy ecosystems, social equity and good organi-
zational governance. In the long run, all organiza-
tions’ activities depend on the health of the world’s
ecosystems. Organizations are subject to greater
scrutiny by their various stakeholders.
Why is social responsibility
important?
Organizations around the world, and their stakehold-
ers, 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.
3
Who can benefit from ISO 26000
and how?
ISO 26000 provides guidance for all types of organi-
zation, regardless of their size or location, on :
1. Concepts, terms and definitions related to social
responsibility
2. Background, trends and characteristics of social
responsibility
3. Principles and practices relating to social
responsibility
4. Core subjects and issues of social responsibility
5. Integrating, implementing and promoting socially
responsible behaviour throughout the organi-
zation and, through its policies and practices,
within its sphere of influence
6. Identifying and engaging with stakeholders
7. Communicating commitments, performance and
other information related to social responsibility.
ISO 26000 is intended to assist organizations in con-
tributing to sustainable development. It is intended
to encourage them to go beyond legal compliance,
recognizing that compliance with law is a fundamen-
tal duty of any organization and an essential part
of their social responsibility. It is intended to pro-
mote 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, it is advisable that an organi-
zation take into consideration societal, environmen-
tal, legal, cultural, political and organizational diver-
sity, as well as differences in economic conditions,
while being consistent with international norms of
behaviour.
What benefits can be achieved
by implementing ISO 26000?
The perception and reality of an organization’s per-
formance on social responsibility can influence,
among other things :
• Competitive advantage
• Reputation
• Ability to attract and retain workers or members,
customers, clients or users
• Maintenance of employees’ morale, commitment
and productivity
• View of investors, owners, donors, sponsors and
the financial community
• Relationship with companies, governments, the
media, suppliers, peers, customers and the com-
munity in which it operates.
4
What specifically does ISO
26000 contain?
ISO 26000 adresses seven core subjects of social
responsibility defined in the standard and portrayed
in the following graphic. The figures refer to the cor-
responding clauses in the standard.
Not for certification
ISO 26000 is not a management system standard. It
is not intended or appropriate for certification pur-
poses 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 this International Standard. As ISO
26000 does not contain requirements, any such cer-
tification would not be a demonstration of conformity
with this International Standard.
Social responsibility : 7 core subjects
* The figures denote the corresponding clause numbers in ISO 26000.
ORGANIZATION
6.2* Organizational
Ho l is t ic approach
governance
Interdependence
6.8*
Communi ty
invo lvement
and development
6.3*
Human r ights
6.4*
Labour
pract ices
6.5*
The env i ronment
6.6*
Fa i r operat ing
pract ices
6.7*
Consumer
issues
5
Outline of ISO 26000
Clause title Clause number Description of clause contents
Scope Clause 1 Defines the scope of ISO 26000 and identifies certain limitations
and exclusions.
Terms and
definitions
Clause 2 Identifies and provides the definition of key terms that are of
fundamental importance for understanding social responsibility and
for using ISO 26000.
Understanding
social
responsibility
Clause 3 Describes the important factors and conditions that have
influenced the 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 ISO 26000.
Principles of social
responsibility
Clause 4 Introduces and explains the principles of social responsibility.
Recognizing social
responsibility
and engaging
stakeholders
Clause 5 Addresses two practices of social responsibility : an organization's
recognition of its social responsibility, and its identification of and
engagement with its stakeholders. It provides guidance on the
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
responsibility core
subjects
Clause 6 Explains the core subjects and associated issues relating to
social responsibility. For each core subject, information has been
provided on its scope, its relationship to social responsibility,
related principles and considerations, and related actions and
expectations.
Guidance on
integrating social
responsibility
throughout an
organization
Clause 7 Provides guidance on putting social responsibility into practice in
an organization. This includes guidance related to : understanding
the social responsibility of an organization, integrating social
responsibility throughout an organization, communication related
to social responsibility, improving the credibility of an organization
regarding social responsibility, reviewing progress and improving
performance and evaluating voluntary initiatives for social
responsibility.
Examples
of voluntary
initiatives and
tools for social
responsibility
Annex A Presents a non-exhaustive list of voluntary initiatives and tools
related to social responsibility that address aspects of one or more
core subjects or the integration of social responsibility throughout
an organization.
Abbreviated terms Annex B Contains abbreviated terms used in ISO 26000.
Bibliography Includes references to authoritative international instruments
and ISO standards that are referenced in ISO 26000 as source
material.
6
Core subjects and issues of social responsibility
addressed in ISO 26000
Core subjects and issues
Addressed in
sub-clause
Core subject : Organizational governance 6.2
Core subject : Human rights 6.3
Issue 1 : Due diligence 6.3.3
Issue 2 : Human rights risk situations 6.3.4
Issue 3 : Avoidance of complicity 6.3.5
Issue 4 : Resolving grievances 6.3.6
Issue 5 : Discrimination and vulnerable groups 6.3.7
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
Issue 1 : Employment and employment relationships 6.4.3
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
Issue 5 : Human development and training in the workplace 6.4.7
Core subject : The environment 6.5
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
Issue 4 : Protection of the environment, biodiversity and restoration of natural habitats 6.5.6
Core subject : Fair operating practices 6.6
Issue 1 : Anti-corruption 6.6.3
Issue 2 : Responsible political involvement 6.6.4
Issue 3 : Fair competition 6.6.5
Issue 4 : Promoting social responsibility in the value chain 6.6.6
Issue 5 : Respect for property rights 6.6.7
Core subjects and issues
Addressed in
sub-clause
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
Issue 3 : Sustainable consumption 6.7.5
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
Issue 7 : Education and awareness 6.7.9
Core subject : Community involvement and development 6.8
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
Schematic overview of ISO 26000
The following graphic provides an overview of ISO 26000 and is intended to assist organizations in under-
standing relations between the various clauses of the standard.
7
Clause 6
Clause 7
Social responsibility
core subjects
Practices for
integrating social
responsibility
thoughout an
organization
Reviewing and improving
an organization’s actions and practices
related to social responsibility
Communication on social responsibility
The relationship of an organization’s
characteristics to social responsibility
Understanding the social
responsibility of the organization
Voluntary initiatives
for social responsibility
Enhancing credibility
regarding social
responsibility
Clause 5
Recognizing social
responsibility
Stakeholder identification
and engagement
Two fundamental
practices
of social
responsibility
Annex: Examples of voluntary initiatives
and tools for social responsibility
Bibliography: Authoritative sources
and additional guidance
Organizational governance
Related actions and expectations
Integrating social
responsibility
throughout an
organization
M
axim
izing an organization’s contribution to
Sustainable developm
ent
Clause 1
Scope
Guidance to all types
of organizations, regardless
of their size or location
Clause 2
Terms and
definitions
Definition of key terms
Clause 3
Understanding
social responsibility
History and characteristics;
relationship between
social responsibility and
sustainable development
Clause 4
Principles
of social responsibility
• Accountability
• Transparency
• Ethical behaviour
• Respect for stakeholder interests
• Respect for the rule of law
• Respect for international norms
of behaviour
• Respect for human rights
Consumer
issuesHuman rights
Labour
practices The environment
Fair operating
practices
Community
involvement
and development
8
When approaching and practising social respon-
sibility, the overarching goal for an organiza-
tion is to maximize its contribution to sustainable
development.
Where to obtain ISO 26000 and
other resources
• ISO 26000 may be purchased from ISO’s
national member bodies, which are listed
with full contact details on the ISO Website at
www.iso.org/isomembers. It can also be pur-
chased from the ISO Webstore on ISO’s Website
at www.iso.org
• ISO’s members are contact points for more infor-
mation on ISO 26000. A number of them may
offer training or briefings on the standard
• A free-of-charge companion brochure, ISO
26000 project overview, is available from ISO
national member bodies and from the ISO Cen-
tral Secretariat sales@iso.org
• The ISO Website www.iso.org. See the home
page and click on the section “ Management and
leadership standards ”. This brochure and the
ISO 26000 project overview can be accessed
free of charge as HTML and PDF files on this
section at www.iso.org/sr
• ISO Focus+ magazine www.iso.org/isofocus+
How does an organization go
about implementing ISO 26000?
After considering the characteristics of social
responsibility and its relationship with sustaina-
ble 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 princi-
ples 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 relevant and significant issues of
social responsibility have been identified, an organi-
zation should seek to integrate social responsibil-
ity throughout its decisions and activities, using the
guidance provided in Clause 7. This involves prac-
tices such as : making social responsibility integral
to its policies, organizational culture, strategies and
operations; building internal competency for social
responsibility; undertaking internal and external
communication on social responsibility; and regu-
larly reviewing these actions and practices related
to social responsibility.
Further guidance on the core subjects and integra-
tion practices of social responsibility is available
from authoritative sources (Bibliography) and from
various voluntary initiatives and tools (some global
examples of which are presented in Annex A).
International Organization
for Standardization
ISO Central Secretariat
1, chemin de la Voie-Creuse
Case postale 56
CH - 1211 Genève 20
Switzerland
www.iso.org
© ISO, 2010, ISBN 978-92-67-10538-3
本文档为【discovering_iso_26000】,请使用软件OFFICE或WPS软件打开。作品中的文字与图均可以修改和编辑,
图片更改请在作品中右键图片并更换,文字修改请直接点击文字进行修改,也可以新增和删除文档中的内容。
该文档来自用户分享,如有侵权行为请发邮件ishare@vip.sina.com联系网站客服,我们会及时删除。
[版权声明] 本站所有资料为用户分享产生,若发现您的权利被侵害,请联系客服邮件isharekefu@iask.cn,我们尽快处理。
本作品所展示的图片、画像、字体、音乐的版权可能需版权方额外授权,请谨慎使用。
网站提供的党政主题相关内容(国旗、国徽、党徽..)目的在于配合国家政策宣传,仅限个人学习分享使用,禁止用于任何广告和商用目的。