ISO 26000:2010

Overview

ISO 26000:2010 - Guidance on social responsibility - is an international guidance standard that helps organizations of any size or sector understand and integrate social responsibility into their policies and practices. It focuses on concepts, principles and core subjects linked to sustainable development and stakeholder engagement. Importantly, ISO 26000 is guidance (not a management‑system standard) and is not intended for certification or regulatory use.

Key topics and guidance areas

(Note: ISO 26000 provides guidance, not prescriptive requirements.)

• Terms and definitions: common language for social responsibility and related concepts.
• Principles of social responsibility: accountability, transparency, ethical behaviour, respect for stakeholder interests, respect for the rule of law, respect for international norms of behaviour and human rights.
• Recognizing SR & stakeholder engagement: identifying stakeholders, mapping an organization’s sphere of influence, and effective engagement practices.
• Seven core subjects (guidance on scope, considerations and actions):
  • Organizational governance
  • Human rights
  • Labour practices
  • Environment
  • Fair operating practices
  • Consumer issues
  • Community involvement and development
• Integration and implementation: embedding socially responsible behaviour across governance, strategy, operations and communications.
• Communication & credibility: guidance on reporting, stakeholder dialogue and enhancing trust.
• Voluntary initiatives and tools: examples and how ISO 26000 complements (but does not replace) other initiatives.

Practical applications

ISO 26000 is used to:

• Develop or refine a CSR / sustainability strategy aligned with international norms.
• Structure stakeholder mapping, risk/opportunity assessments and supply‑chain expectations.
• Guide policy development (codes of conduct, procurement criteria, grievance mechanisms).
• Improve environmental, labour and human‑rights practices across operations.
• Inform non‑certified reporting and communications on social responsibility.
• Support public policy work or multi‑stakeholder initiatives aimed at sustainable development.

Who should use ISO 26000?

• Corporations, SMEs, public sector bodies, NGOs and non‑profits seeking practical guidance on social responsibility.
• CSR, sustainability and compliance managers, procurement teams, and executives designing governance and stakeholder engagement.
• Organizations in diverse economic, cultural and legal contexts looking to align with international norms.

Related standards and instruments

ISO 26000 is complementary to other instruments such as ILO conventions, the UN Guiding Principles on Business and Human Rights and sector‑specific guidance. It is not a basis for certification; rather, it provides a common framework to improve organizational contributions to sustainable development and responsible business conduct.

Keywords: ISO 26000, social responsibility, CSR guidance, stakeholder engagement, sustainable development, non‑certifiable standard.