
ISO 26000:2010
SOCIAL RESPONSIBILITY
Provides guidance to all
types of organizations, regardless of their size or location, on:
-
concepts,
terms and definitions related to social responsibility;
-
the
background, trends and characteristics of social responsibility;
-
principles
and practices relating to social responsibility;
-
the
core subjects and issues of social responsibility;
- integrating,
implementing and promoting socially responsible behaviour throughout the
organization and, through its policies and practices, within its sphere of
influence;
-
identifying
and engaging with stakeholders; and
-
communicating
commitments, performance and other information related to social responsibility.

ISO 26000:2010 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 ISO 26000:2010,
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.
ISO 26000:2010 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 ISO 26000:2010. As ISO 26000:2010 does not contain
requirements, any such certification would not be a demonstration of conformity
with ISO 26000:2010.
ISO 26000:2010 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 Marrakesh 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.
ISO 26000:2010 is not
intended to prevent the development of national standards that are more
specific, more demanding, or of a different type.