ISO 26000:2010 – Guidance on Social Responsibility

1. Definition

ISO 26000:2010 is an international guidance standard that provides recommendations (not requirements) for organizations seeking to operate in a socially responsible and ethically sustainable manner.
It defines principles, core subjects, and best practices for organizations to contribute positively to society and the environment.

Unlike other ISO standards, ISO 26000 is not certifiable; it serves as a framework for behavior and governance, rather than a management system.

2. Purpose and Scope

The main goals of ISO 26000 are to:

• Integrate ethical, social, and environmental values into organizational decision-making.

• Promote accountability, transparency, and sustainability.

• Encourage community engagement and respect for human rights.

• Support organizations in contributing to sustainable development.

Applicable to all types of organizations — public or private, large or small — across all sectors and countries.

3. Core Principles

ISO 26000 is based on seven principles of social responsibility:

1. Accountability – Taking responsibility for the impacts of decisions and actions.

2. Transparency – Open communication about decisions and their effects.

3. Ethical Behavior – Acting with integrity, fairness, and honesty.

4. Respect for Stakeholder Interests – Considering expectations of all affected parties.

5. Respect for the Rule of Law – Adhering to applicable legal obligations.

6. Respect for International Norms of Behavior – Following globally accepted standards.

7. Respect for Human Rights – Upholding the dignity and rights of all people.

4. Core Subjects of Social Responsibility

ISO 26000 identifies seven key subject areas:

1. Organizational governance

2. Human rights

3. Labor practices

4. Environment

5. Fair operating practices

6. Consumer issues

7. Community involvement and development

Each subject includes actionable issues, performance expectations, and integration methods.

5. Benefits

• Builds trust and credibility with stakeholders and communities.

• Strengthens brand reputation and social license to operate.

• Enhances employee motivation and organizational culture.

• Supports compliance with sustainability and ESG frameworks.

• Contributes to the UN Sustainable Development Goals (SDGs).

6. Conclusion

ISO 26000:2010 serves as a strategic guidance framework for embedding social responsibility into every aspect of an organization’s operations.
By following its principles, organizations can demonstrate ethical leadership, sustainability, and social value creation.