ISO 26000: Social Responsibility Guidance

ISO 26000 provides guidance on how businesses and organisations can operate in a socially responsible way, covering seven core subjects that together define the scope of social responsibility.

Published in 2010 by the International Organization for Standardization, ISO 26000 is unique among ISO standards in that it is a guidance standard rather than a requirements standard, meaning organisations cannot be certified against it. It was developed through an unprecedented multi-stakeholder process involving experts from more than 90 countries and 40 international organisations, representing industry, government, labour, consumers, NGOs, and academia.

Seven Core Subjects

ISO 26000 identifies seven core subjects of social responsibility, each containing specific issues that organisations should consider:

Organisational Governance is the overarching subject, as it provides the decision-making framework through which an organisation can pursue social responsibility. Effective governance integrates social responsibility into all organisational decisions and activities.

Human Rights encompasses due diligence, human rights risk situations, avoidance of complicity, resolving grievances, discrimination and vulnerable groups, and civil, political, economic, social, and cultural rights.

Labour Practices covers employment and employment relationships, conditions of work and social protection, social dialogue, health and safety at work, and human development and training in the workplace.

The Environment addresses prevention of pollution, sustainable resource use, climate change mitigation and adaptation, and protection of the environment, biodiversity, and restoration of natural habitats.

Fair Operating Practices includes anti-corruption, responsible political involvement, fair competition, promoting social responsibility in the value chain, and respect for property rights.

Consumer Issues covers fair marketing, factual and unbiased information, fair contractual practices, protecting consumers' health and safety, sustainable consumption, consumer service and dispute resolution, and consumer data protection and privacy.

Community Involvement and Development encompasses community involvement, education and culture, employment creation and skills development, technology development and access, wealth and income creation, health, and social investment.

Relationship to ESG Frameworks

ISO 26000's seven core subjects map closely to the ESG pillar structure used by most reporting frameworks. GRI Standards were significantly influenced by ISO 26000, and GRI provides a detailed mapping between the two. The standard's emphasis on stakeholder engagement and materiality assessment has informed the development of double materiality concepts now embedded in ESRS.

Further Reading

• ISO 26000 Overview — Official ISO page
• GRI and ISO 26000 Linkage — Mapping between frameworks

Related Topics

• GRI Standards
• UN Global Compact
• Stakeholder Engagement