The ISO 26000 Framework
A comprehensive guidance standard for organizations of all types and sizes — private, public, and non-profit — in developed and developing countries.
The content of the ISO 26000 guidance standard is organized into clauses, each addressing a fundamental aspect of social responsibility. Below is a comprehensive walkthrough of the standard's structure.
Scope
Clause 1
Describes the issue and scope of ISO 26000. It explains the objective of the standard, clarifies what ISO 26000 is and what it is not. The standard is intended as guidance, not for certification purposes.
Terms and Definitions
Clause 2
Provides clarity about international terms used in the area of Social Responsibility. Includes definitions of key concepts such as: social responsibility, sustainable development, stakeholder, value chain and supply chain, due diligence, and sphere of influence.
Understanding Social Responsibility
Clause 3
Describes the context and concept of Social Responsibility. The SR concept was mainly applied to businesses, while today it applies to all types of organizations. This clause covers the changing perspective on SR, the relationship between social responsibility and sustainable development, and includes guidance for small and medium-sized organizations. It addresses globalization, ICT use, more articulate consumers, and sustainability reporting.
Seven Principles of Social Responsibility
Clause 4
Defines the seven fundamental SR principles that an organization should take into account when shaping its social responsibility:
- 1 Accountability
- 2 Transparency
- 3 Ethical behaviour
- 4 Respect for stakeholder interests
- 5 Respect for the rule of law
- 6 Respect for international norms of behaviour
- 7 Respect for human rights
Recognizing SR and Engaging Stakeholders
Clause 5
According to ISO 26000, an organization's recognition of SR and engagement of stakeholders are two fundamental aspects of social responsibility. Recognizing SR means identifying the impact of a company's own decisions and activities and those of other organizations in the chain and scope. An organization should be aware of this impact on the interests and needs of its stakeholders. Identifying and engaging stakeholders are of central importance when organizations want to implement SR.
Seven Core Subjects and 37 SR Issues
Clause 6
ISO 26000 distinguishes seven SR core subjects, extensively described in this clause. The basic idea, considerations, principles, description of the issues and the related actions and expectations of each core subject are provided. The core subjects are dynamic — they can change as a result of changes in views on the environment (Planet) and/or society (People).
- 1 Organizational governance
- 2 Human rights
- 3 Labour practices
- 4 The environment
- 5 Fair operating practices
- 6 Consumer issues
- 7 Community involvement and development
All seven core subjects are relevant for every organization. In total, 37 SR issues have been described — not all of which need to be relevant for every organization.
Implementation of Social Responsibility
Clause 7
Extensively addresses the integration of SR in an organization (putting into practice). This includes guidance on: understanding the social responsibility of an organization, integrating social responsibility throughout an organization, communicating about social responsibility, improving the credibility of an organization regarding social responsibility, reviewing progress and improving performance, and evaluating voluntary initiatives for social responsibility.
Annex A
Examples of voluntary initiatives and tools for social responsibility — a non-exhaustive list of voluntary initiatives and tools related to social responsibility that address aspects of one or more core subjects.
Annex B & Bibliography
Abbreviated terms used in the standard, plus references to authoritative international instruments and ISO Standards that are referenced as source material.