National foreword

This British Standard is the UK implementation of EN ISO 26000:2020. It is identical to ISO 26000:2010. It supersedes BS ISO 26000:2010, which is withdrawn.

The UK participation in its preparation was entrusted to Technical Committee SCP/1/1, Managing for sustainable development.

A list of organizations represented on this committee can be obtained on request to its secretary.

This publication does not purport to include all the necessary provisions of a contract. Users are responsible for its correct application.

Compliance with a British Standard cannot confer immunity from legal obligations.

This British Standard was published under the authority of the Standards Policy and Strategy Committee on 30 November 2010.

Foreword

ISO (the International Organization for Standardization) is a worldwide federation of national standards bodies (ISO member bodies). The work of preparing International Standards is normally carried out through ISO technical committees. Each member body interested in a subject for which a technical committee has been established has the right to be represented on that committee. International organizations, governmental and non-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely with the International Electrotechnical Commission (IEC) on all matters of electrotechnical standardization.

International Standards are drafted in accordance with the rules given in the ISO/IEC Directives, Part 2.

The main task of technical committees is to prepare International Standards. Draft International Standards adopted by the technical committees are circulated to the member bodies for voting. Publication as an International Standard requires approval by at least 75 % of the member bodies casting a vote.

Attention is drawn to the possibility that some of the elements of this document may be the subject of patent rights. ISO shall not be held responsible for identifying any or all such patent rights.

ISO 26000 was prepared by ISO/TMB Working Group on Social Responsibility.

This International Standard was developed using a multi-stakeholder approach involving experts from more than 90 countries and 40 international or broadly-based regional organizations involved in different aspects of social responsibility. These experts were from six different stakeholder groups: consumers; government; industry; labour; non-governmental organizations (NGOs); and service, support, research, academics and others. In addition, specific provision was made to achieve a balance between developing and developed countries as well as a gender balance in drafting groups. Although efforts were made to ensure balanced participation of all the stakeholder groups, a full and equitable balance of stakeholders was constrained by various factors, including the availability of resources and the need for English language skills.

Introduction

Organizations around the world, and their stakeholders, are becoming increasingly aware of the need for and benefits of socially responsible behaviour. The objective of social responsibility is to contribute to sustainable development.

An organization's performance in relation to the society in which it operates and to its impact on the environment has become a critical part of measuring its overall performance and its ability to continue operating effectively. This is, in part, a reflection of the growing recognition of the need to ensure healthy ecosystems, social equity and good organizational governance. In the long run, all organizations' activities depend on the health of the world's ecosystems. Organizations are subject to greater scrutiny by their various stakeholders. The perception and reality of an organization's performance on social responsibility can influence, among other things:

its competitive advantage;
its reputation;
its ability to attract and retain workers or members, customers, clients or users;
the maintenance of employees' morale, commitment and productivity;
the view of investors, owners, donors, sponsors and the financial community; and
its relationship with companies, governments, the media, suppliers, peers, customers and the community in which it operates.

This International Standard provides guidance on the underlying principles of social responsibility, recognizing social responsibility and engaging stakeholders, the core subjects and issues pertaining to social responsibility (see Table 2) and on ways to integrate socially responsible behaviour into the organization (see Figure 1). This International Standard emphasizes the importance of results and improvements in performance on social responsibility.

This International Standard is intended to be useful to all types of organizations in the private, public and non-profit sectors, whether large or small, and whether operating in developed or developing countries. While not all parts of this International Standard will be of equal use to all types of organizations, all core subjects are relevant to every organization. All core subjects comprise a number of issues, and it is an individual organization's responsibility to identify which issues are relevant and significant for the organization to address, through its own considerations and through dialogue with stakeholders.

Governmental organizations, like any other organization, may wish to use this International Standard. However, it is not intended to replace, alter or in any way change the obligations of the state.

Every organization is encouraged to become more socially responsible by using this International Standard.

Recognizing that organizations are at various stages of understanding and integrating social responsibility, this International Standard is intended for use by those beginning to address social responsibility, as well as those more experienced with its implementation. The beginner may find it useful to read and apply this International Standard as a primer on social responsibility, while the experienced user may wish to use it to improve existing practices and to further integrate social responsibility into the organization. Although this International Standard is meant to be read and used as a whole, readers looking for specific types of information on social responsibility may find the outline in Table 1 useful. Box 1 provides summary information to assist users of this International Standard.

This International Standard provides guidance to users and is neither intended nor appropriate for certification purposes. Any offer to certify to ISO 26000 or any claim to be certified to ISO 26000 would be a misrepresentation of the intent and purpose of this International Standard.

Reference to any voluntary initiative or tool in Annex A of this International Standard does not imply that ISO endorses or gives special status to that initiative or tool.

Figure 1 provides an overview of ISO 26000, and is intended to assist organizations in understanding how to use this standard. The following points provide guidance on using this standard.

After considering the characteristics of social responsibility and its relationship with sustainable development (Clause 3), it is suggested that an organization should review the principles of social responsibility described in Clause 4. In practising social responsibility, organizations should respect and address these principles, along with the principles specific to each core subject (Clause 6).
Before analysing the core subjects and issues of social responsibility, as well as each of the related actions and expectations (Clause 6), an organization should consider two fundamental practices of social responsibility: recognizing its social responsibility within its sphere of influence, and identifying and engaging with its stakeholders (Clause 5).
Once the principles have been understood, and the core subjects and relevant and significant issues of social responsibility have been identified, an organization should seek to integrate social responsibility throughout its decisions and activities, using the guidance provided in Clause 7. This involves practices such as: making social responsibility integral to its policies, organizational culture, strategies and operations; building internal competency for social responsibility; undertaking internal and external communication on social responsibility; and regularly reviewing these actions and practices related to social responsibility.
Further guidance on the core subjects and integration practices of social responsibility is available from authoritative sources (Bibliography) and from various voluntary initiatives and tools (some global examples of which are presented in Annex A).

When approaching and practising social responsibility, the overarching goal for an organization is to maximize its contribution to sustainable development.

ISO defines a standard as a document, established by consensus and approved by a recognized body that provides, for common and repeated use, rules, guidelines or characteristics for activities or their results, aimed at the achievement of the optimum degree of order in a given context (ISO/IEC Guide 2:2004^[39], definition 3.2).

ISO terminology (based on ISO/IEC Directives, Part 2, 2004, Annex H)

This International Standard contains no requirements and therefore the word “shall”, which indicates a requirement in ISO language, is not used. Recommendations use the word “should”. In some countries, certain recommendations of ISO 26000 are incorporated into law, and are therefore legally required.

The word “may” is used to indicate that something is permitted. The word “can” is used to indicate that something is possible, for example, that an organization or individual is able to do something.

An International Standard providing guidance does not contain requirements but may contain recommendations.

In ISO/IEC Directives, Part 2, a recommendation is defined as an “expression in the content of a document conveying that among several possibilities one is recommended as particularly suitable, without mentioning or excluding others, or that a certain course of action is preferred but not necessarily required, or that (in the negative form) a certain possibility or course of action is deprecated but not prohibited.”

Terms that are not defined in Clause 2 are used in the common sense of the word, assuming their dictionary meanings.

Purpose of informative annex (based on ISO/IEC Directives, Part 2, 2004, 6.4.1)

The informative Annex A to this International Standard gives additional information intended to assist understanding and use of the document; it does not itself constitute part of its guidance nor is it referenced in the text of this International Standard. Annex A provides a non-exhaustive list of existing voluntary initiatives and tools related to social responsibility. It provides examples of these and draws attention to additional guidance that may be available, helping users to compare their practices with those of other organizations. The fact that an initiative or tool is listed in Annex A does not mean that this initiative or tool is endorsed by ISO.

Bibliography

The Bibliography, which is an integral part of this International Standard, provides information to identify and locate the documents referenced in the text. It consists of references to international instruments that are considered authoritative sources for the recommendations in this International Standard. These instruments may contain additional useful guidance and information; ISO 26000 users are encouraged to consult them to better understand and implement social responsibility. References are shown in the text by superscript numbers in square brackets.

NOTE Reference numbers are not assigned in the order of the documents' appearance in the text. ISO documents are listed first; then the remaining documents are listed in alphabetical order of the issuing organization.

Text boxes

Text boxes provide supplementary guidance or illustrative examples. Text in boxes should not be considered less important than other text.

This European Standard was approved by CEN on 18 October 2020.

CEN members are bound to comply with the CEN/CENELEC Internal Regulations which stipulate the conditions for giving this European Standard the status of a national standard without any alteration. Up-to-date lists and bibliographical references concerning such national standards may be obtained on application to the CEN-CENELEC Management Centre or to any CEN member.

This European Standard exists in three official versions (English, French, German). A version in any other language made by translation under the responsibility of a CEN member into its own language and notified to the CEN-CENELEC Management Centre has the same status as the official versions.

CEN members are the national standards bodies of Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Republic of North Macedonia, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey and United Kingdom.

European foreword

The text of ISO 26000:2010 has been prepared by Technical Committee ISO/TMBG "Technical Management Board-groups” of the International Organization for Standardization (ISO) and has been taken over as EN ISO 26000:2020 by CCMC.

This European Standard shall be given the status of a national standard, either by publication of an identical text or by endorsement, at the latest by April 2021, and conflicting national standards shall be withdrawn at the latest by April 2021.

Attention is drawn to the possibility that some of the elements of this document may be the subject of patent rights. CEN shall not be held responsible for identifying any or all such patent rights.

According to the CEN-CENELEC Internal Regulations, the national standards organizations of the following countries are bound to implement this European Standard: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Republic of North Macedonia, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey and the United Kingdom.

Endorsement notice

The text of ISO 26000:2010 has been approved by CEN as EN ISO 26000:2020 without any modification.

1 Scope

This International Standard 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.

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.

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

3.3.3 The role of stakeholders in 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

Bibliography

BS EN ISO 26000:2020

Guidance on social responsibility

Current

Published:

30 Nov 2020