ISO 26000: Social Responsibility
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ISO 26000: Social Responsibility
ISO 26000 is a voluntary guidance standard designed to strengthen corporate governance by helping organisations understand their social responsibilities and the ways they can positively contribute to society. To align with ISO 26000, companies must create a clear strategy for applying its principles and ensure that these practices are consistently implemented across the organisation.
Objectives of ISO 26000
As the world moves rapidly toward full digitalisation, safeguarding data has become a top priority. Rising incidents of data breaches and privacy violations have significantly contributed to corporate fraud across the globe. Introduced in 2013, ISO 27001 focuses on strengthening an organisation’s information security framework, ensuring systems are more secure, dependable and resilient.
ISO 27001 outlines a six-step structure built around a set of essential compliance practices, which include:
- ISO 26000 guides organisations in managing their social responsibilities related to cultural, social, environmental, and economic development needs.
- It provides companies with a practical framework to apply social responsibility principles effectively.
- These guidelines support identifying and engaging stakeholders, while strengthening the trustworthiness of social responsibility reports and statements.
- It boosts customer and stakeholder confidence, resulting in greater overall satisfaction.
- The standard helps enhance an organisation’s operational performance.
- It encourages transparent and ethical contributions toward sustainable development.
- It supports organisations of any size or sector in embedding social responsibility within their operations
- It promotes organisational accountability, increases the credibility of reporting, and improves performance within market activities.
Who Should Use ISO 26000?
ISO 26000 is applied across private, public, and nonprofit organisations—regardless of their size or whether they operate in developed or developing regions. Every organisation is connected to the core themes of social responsibility in some way.
By recognising which topics matter most to them—through internal assessment and ongoing conversation with stakeholders—organisations can gain meaningful benefits. The core subjects span a broad spectrum of social responsibility issues.
What Does ISO 26000 Accomplish?
- ISO 26000 intends to:
- Help organisations fulfil their social responsibilities while considering cultural, social, environmental, legal, and economic development differences.
- Provide practical guidance for turning social responsibility principles into actionable practices.
- Support organisations in identifying and involving stakeholders, and in strengthening the credibility of their social responsibility communications.
- Emphasise the importance of prioritising performance outcomes and continuous improvement.
- Build greater trust and satisfaction among customers and other stakeholders.
- Align with existing documents, international agreements, conventions, and other ISO standards.
- Promote consistent terminology within the field of social responsibility.
- Enhance public understanding and awareness of social responsibility.
Core Subjects of Social Responsibility
ISO 26000 Core Areas of Social Responsibility
ISO 26000 outlines the essential themes that form the foundation of social responsibility. While these core subjects include a broad range of issues, each organisation must determine which ones are most relevant and meaningful to their stakeholders and operational context.
Clause 6 of the standard details the seven core subjects along with their corresponding subclauses.
1. Organisational Governance — Subclause 6.2
Organisations are expected to make decisions that reflect societal expectations. Governance practices should emphasise accountability, transparency, ethical behaviour, and consideration of stakeholder interests.
2. Human Rights — Subclause 6.3
Every individual is entitled to fair treatment and freedom from discrimination, abuse, torture, and exploitation.
The human rights section includes the following areas:
6.3.3 Due diligence
6.3.4 Human rights risk situations
6.3.5 Avoiding complicity
6.3.6 Handling grievances
6.3.7 Issues affecting vulnerable groups and discrimination
6.3.8 Civil and political rights
6.3.9 Economic, social, and cultural rights
6.3.10 Core labour principles and rights at work
3. Labour Practices — Subclause 6.4
Workers should never be treated as mere commodities. The aim is to prevent exploitation and ensure fair and humane working conditions.
This subject covers:
6.4.3 Employment and employment relationships
6.4.4 Working conditions and social protection
6.4.5 Social dialogue
6.4.6 Workplace health and safety
6.4.7 Employee development, learning, and training
4. The Environment — Subclause 6.5
Organisations carry a responsibility to minimise and eventually eliminate unsustainable patterns of production and consumption, while promoting responsible use of natural resources.
Environmental considerations include:
6.5.3 Pollution prevention
6.5.4 Sustainable resource management
6.5.5 Climate change mitigation and adaptation
6.5.6 Protecting ecosystems, biodiversity, and natural habitats
5. Fair Operating Practices — Subclause 6.6
Responsible conduct in business operations is essential. Organisations should act fairly and ethically throughout their value chains.
Key areas include:
6.6.3 Anti-corruption efforts
6.6.4 Responsible involvement in political activities
6.6.5 Ensuring fair competition
6.6.6 Promoting social responsibility within the value chain
6.6.7 Respecting property rights
6. Consumer Issues — Subclause 6.7
Organisations must help drive equitable and sustainable social and economic progress by protecting consumer health, safety, and access to essential goods and services.
This subject covers:
6.7.3 Honest marketing, unbiased information, and fair contract practices
6.7.4 Safeguarding consumer health and safety
6.7.5 Encouraging sustainable consumption
6.7.6 Customer support, services, complaints, and dispute handling
6.7.7 Data privacy and consumer information protection
6.7.8 Access to essential services
7. Community Involvement and Development — Subclause 6.8
Organisations are encouraged to support long-term community progress by contributing to social structures that enhance well-being and education.
This section includes:
6.8.3 Community engagement
6.8.4 Education and cultural development
6.8.5 Employment creation and skill development
6.8.6 Technological advancement and accessibility
6.8.7 Wealth and income generation
6.8.8 Health
What Is Social Responsibility Reporting?
ISO 26000: Guidance on Social Responsibility advises organisations to regularly communicate their social responsibility performance to the stakeholders who are impacted by their actions. The standard suggests that such reports should include the following elements:
- Details about the core subjects and the key social responsibility matters, along with the organisation’s goals and performance results.
- An explanation of when and in what ways stakeholders participated in the reporting process.
- A fair and complete overview of performance, highlighting both achievements and areas needing improvement, as well as the steps planned to address those shortcomings.
