Social Hub

Comprehensive framework for social responsibility based on ISO 26000

Framework Context

The Social dimension of ESG is organized according to ISO 26000:2010 Guidance on Social Responsibility, the internationally recognized standard that provides comprehensive guidance on socially responsible behavior for organizations of all types and sizes.

ISO 26000 identifies seven core subjects of social responsibility, six of which form the structure of this Social Hub (Organizational Governance is treated as a cross-cutting governance topic):

1. Organizational Governance — Ethical leadership and stakeholder-inclusive decision-making
2. Human Rights — Respecting and supporting internationally recognized human rights
3. Labour Practices — Fair employment, safe working conditions, and worker development
4. Fair Operating Practices — Anti-corruption, responsible political involvement, fair competition
5. Consumer Issues — Product safety, data privacy, fair marketing, access to essential services
6. Community Involvement & Development — Contributing to community well-being and development

Why ISO 26000?

ISO 26000 provides the most comprehensive and internationally accepted framework for understanding corporate social responsibility. Unlike other ISO standards, ISO 26000 is a guidance standard (not certifiable), making it flexible and applicable across all sectors and organization types.

Key Principles:

• Accountability
• Transparency
• Ethical behavior
• Respect for stakeholder interests
• Respect for the rule of law
• Respect for international norms of behavior
• Respect for human rights

Integration with ESG Reporting Standards

ISO 26000 core subjects map directly to social disclosure requirements in major ESG frameworks:

Six Core Subjects

S1: Organizational Governance

The system by which organizations make and implement decisions to achieve objectives, including ethical leadership and stakeholder engagement.

Key Topics: Ethical leadership, stakeholder-inclusive decision-making, accountability structures

S2: Human Rights

Fundamental rights inherent to all human beings, based on the Universal Declaration of Human Rights and international human rights treaties.

Key Topics: Human rights due diligence, civil & political rights, economic & social rights, labour rights, indigenous rights, digital rights

Primary Standards: UN Guiding Principles on Business & Human Rights, OECD Due Diligence Guidance

S3: Labour Practices

All policies and practices relating to work performed by, for, or on behalf of the organization, including contracted and subcontracted work.

Key Topics: Employment relationships, working conditions, social dialogue, health & safety, training & development, diversity & inclusion

Primary Standards: ILO Core Conventions, ISO 45001 (Occupational Health & Safety)

S4: Fair Operating Practices

Ethical conduct in dealings with other organizations, including government, business partners, suppliers, contractors, customers, and competitors.

Key Topics: Anti-corruption, responsible political involvement, fair competition, supply chain responsibility, property rights

Primary Standards: UN Convention Against Corruption, OECD Anti-Bribery Convention

S5: Consumer Issues

Responsibilities to consumers in marketing, product safety, privacy, and access to essential services.

Key Topics: Fair marketing, consumer health & safety, sustainable consumption, data privacy, essential services access, consumer education

Primary Standards: GDPR (data privacy), consumer protection laws, product safety regulations

S6: Community Involvement & Development

Engagement with and contribution to the communities in which an organization operates.

Key Topics: Community engagement, education & culture, employment creation, technology access, wealth creation, health, social investment

Primary Standards: IFC Performance Standards, UN SDGs

Primary Source Documents

ISO 26000 Guidance

• ISO 26000:2010 — Guidance on Social Responsibility — Full guidance document (138 pages)
• ISO 26000 and SDGs — Mapping to UN Sustainable Development Goals

UN Human Rights Framework

• Universal Declaration of Human Rights — Foundation document (1948)
• UN Guiding Principles on Business & Human Rights — Corporate responsibility framework

ILO Labour Standards

• ILO Core Conventions — 8 fundamental conventions
• ILO Declaration on Fundamental Principles and Rights at Work — Core labour rights

OECD Guidelines

• OECD Guidelines for Multinational Enterprises — Responsible business conduct
• OECD Due Diligence Guidance for Responsible Business Conduct

From ESG Library

The following books provide practical implementation guidance for social ESG topics:

• ESG & GRI Reporting Made Simple — GRI 401-418 social standards implementation
• Social Impact Accounting in Practice — Measuring and reporting social value creation (SROI, impact measurement)
• Supply Chain & Business Ethics — Due diligence in supply chains, modern slavery, supplier management

View all books →

Related Resources

• Governance Hub — Corporate governance and board responsibilities
• Environmental Hub — Environmental sustainability frameworks
• Standards Hub — ESG disclosure standards overview
• HK & APAC Hub — Regional social responsibility requirements

Part of ESG Hub | Curated by Ascent Partners Foundation