Guidance on social responsibility (ISO 26000:2010)

2Scope / Description

This standard provides general guidance for organizations of various types, sizes, and locations, covering the following areas: (a) the concept, terminology, and definition of social responsibility; (b) the background, trends, and characteristics of social responsibility; (c) principles and practices related to social responsibility; (d) core themes and issues of social responsibility; (e) the integration, implementation, and promotion of social responsibility within the organization and throughout its sphere of influence via policies and practices; (f) identification and engagement of stakeholders; and (g) communication of responsibilities, outcomes, and related information concerning social responsibility.

The standard seeks to help organizations contribute to sustainable development and encourages them to go beyond legal requirements, recognizing that compliance with laws is a fundamental organizational obligation and a key element of social responsibility. It also aims to foster a common understanding of social responsibility and to complement, rather than replace, prior initiatives in this field.

When applying ISO 26000, organizations are advised to consider diversity related to the local community, natural environment, culture, political context, and business environment. It is also important to account for differences in economic conditions while adhering to international codes of conduct.

This standard is not a management system standard and is not intended or suitable for certification, regulatory, or contractual purposes. Any offer of certification based on ISO 26000, or any claim of being certified under this standard, constitutes a misuse in light of the standard's objectives. Since the standard does not contain requirements, certification would be inconsistent with its intent.

ISO 26000 is intended as guidance for organizations on social responsibility and may be used in policy development. However, it should be noted that, within the context of the World Trade Organization (WTO) Agreement (the Marrakesh Agreement), this standard shall not be regarded as an "international standard," "guideline," or "recommendation." Nor should it be assumed to be consistent with WTO obligations. It is also important to emphasize that the purpose of the standard is not to serve as a basis for legislative measures, complaints, defenses, or other international, national, or other levels (judicial) proceedings, nor should it be cited as evidence of the development of customary international law.

The standard does not constitute an obstacle to the creation of more detailed or stringent requirements, or to the development of other types of national standards.