SFS-ISO 26000

Scope

This International Standard provides guidance to all types of organizations, regardless of their size or location, on: This International Standard is intended to assist organizations in contributing to sustainable development. It is intended to encourage them to go beyond legal compliance, recognizing that compliance with law is a fundamental duty of any organization and an essential part of their social responsibility. It is intended to promote common understanding in the field of social responsibility, and to complement other instruments and initiatives for social responsibility, not to replace them. In applying this International Standard, it is advisable that an organization take into consideration societal, environmental, legal, cultural, political and organizational diversity, as well as differences in economic conditions, while being consistent with international norms of behaviour. This International Standard is not a management system standard. It is not intended or appropriate for certification purposes or regulatory or contractual use. Any offer to certify, or claims to be certified, to ISO 26000 would be a misrepresentation of the intent and purpose and a misuse of this International Standard. As this International Standard does not contain requirements, any such certification would not be a demonstration of conformity with this International Standard. This International Standard is intended to provide organizations with guidance concerning social responsibility and can be used as part of public policy activities. However, for the purposes of the Marrakech Agreement establishing the World Trade Organization (WTO), it is not intended to be interpreted as an “international standard”, “guideline” or “recommendation”, nor is it intended to provide a basis for any presumption or finding that a measure is consistent with WTO obligations. Further, it is not intended to provide a basis for legal actions, complaints, defences or other claims in any international, domestic or other proceeding, nor is it intended to be cited as evidence of the evolution of customary international law. This International Standard is not intended to prevent the development of national standards that are more specific, more demanding, or of a different type.

The standards writing body responsible for this document in Finland is SFS Finnish Standards.

Table of contents

Foreword
Introduction
1 Scope
2 Terms and definitions
3 Understanding social responsibility

3.1 The social responsibility of organizations: Historical background
3.2 Recent trends in social responsibility
3.3 Characteristics of social responsibility
3.4 The state and social responsibility

4 Principles of social responsibility

4.1 General
4.2 Accountability
4.3 Transparency
4.4 Ethical behaviour
4.5 Respect for stakeholder interests
4.6 Respect for the rule of law
4.7 Respect for international norms of behaviour
4.8 Respect for human rights

5 Recognizing social responsibility and engaging stakeholders

5.1 General
5.2 Recognizing social responsibility
5.3 Stakeholder identification and engagement

6 Guidance on social responsibility core subjects

6.1 General
6.2 Organizational governance
6.3 Human rights
6.4 Labour practices
6.5 The environment
6.6 Fair operating practices
6.7 Consumer issues
6.8 Community involvement and development

7 Guidance on integrating social responsibility throughout an organization

7.1 General
7.2 The relationship of an organization's characteristics to social responsibility
7.3 Understanding the social responsibility of an organization
7.4 Practices for integrating social responsibility throughout an organization
7.5 Communication on social responsibility
7.6 Enhancing credibility regarding social responsibility
7.7 Reviewing and improving an organization's actions and practices related to social responsibility
7.8 Voluntary initiatives for social responsibility

Annex A Examples of voluntary initiatives and tools for social responsibility (informative)
Annex B Abbreviated terms (informative)

Bibliography

Show all

Foreword
Introduction
1 Scope
2 Terms and definitions
3 Understanding social responsibility

3.1 The social responsibility of organizations: Historical background
3.2 Recent trends in social responsibility
3.3 Characteristics of social responsibility
3.4 The state and social responsibility

4 Principles of social responsibility

4.1 General
4.2 Accountability
4.3 Transparency
4.4 Ethical behaviour
4.5 Respect for stakeholder interests
4.6 Respect for the rule of law
4.7 Respect for international norms of behaviour
4.8 Respect for human rights

5 Recognizing social responsibility and engaging stakeholders

5.1 General
5.2 Recognizing social responsibility
5.3 Stakeholder identification and engagement

6 Guidance on social responsibility core subjects

6.1 General
6.2 Organizational governance
6.3 Human rights
6.4 Labour practices
6.5 The environment
6.6 Fair operating practices
6.7 Consumer issues
6.8 Community involvement and development

7 Guidance on integrating social responsibility throughout an organization

7.1 General
7.2 The relationship of an organization's characteristics to social responsibility
7.3 Understanding the social responsibility of an organization
7.4 Practices for integrating social responsibility throughout an organization
7.5 Communication on social responsibility
7.6 Enhancing credibility regarding social responsibility
7.7 Reviewing and improving an organization's actions and practices related to social responsibility
7.8 Voluntary initiatives for social responsibility

Annex A Examples of voluntary initiatives and tools for social responsibility (informative)
Annex B Abbreviated terms (informative)

Bibliography

Product group(s)

03.100.02 Governance and ethics »
03.100.12 Management. Management systems »

Relationships

Normative references

No references for this publication.

Technical committee

ISO/TMBG (SFS-julkaisut) Technical Management Board - groups »

Date of implementation

22.11.2010

Withdrawn

30.10.2020

Edition

1

Pages

209

Language(s)

Finnish/English

SFS-ISO 26000 Withdrawn