ISO 26000: 2010 guides 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 behavior 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.

What are the benefits of ISO 26000:2010?

This standard intends to help organizations contribute to sustainable development. Its purpose is to encourage organizations to overcome legal compliance difficulties. Of course, recognizing that compliance with the law is a fundamental duty of every organization and an essential part of their social responsibility. Its purpose is to promote common understanding in the field of social responsibility. At the same time, it intends to complement other instruments and initiatives for social responsibility and not replace them.

In applying the standard, the recommendation is that an organization take into account social, environmental, legal, cultural, political, and organizational diversity. Also, it considers differences in economic conditions while complying with international rules of conduct.

ISO 26000:2010 is not a management system standard

It has no intention or is suitable for certification purposes or regulatory or conventional use. Any offer for certification or claim to be certified would be a misleading description of the intent and purpose of ISO 26000: 2010. In addition, it would be an abuse of ISO 26000: 2010. As ISO 26000: 2010 does not contain requirements, any such certification would not constitute proof of compliance with ISO 26000: 2010.

ISO 26000: 2010 intends to provide organizations with guidance on social responsibility. In addition, it has a use as part of public policy activities.

However, for 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 complies with WTO obligations. In addition, it has no intention to give a cause for legal action, complaint, defense, or other claims in any international, domestic, or further proceedings. Lastly, it has no intention to be cited as evidence of the evolution of customary international law.

ISO 26000: 2010 has no intention to prevent the development of national standards. National standards are more specific, more demanding, or of a different type.

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