ISO 26000

ISO 26000 gives guidance on social responsibility: how an organisation contributes to sustainable development through ethical, transparent behaviour. It was published in 2010 and reconfirmed since. ISO is explicit that ISO 26000 contains guidance, not requirements, and that it is not intended for certification, regulatory or contractual use. Any certificate offered against ISO 26000 misrepresents the standard.

What it covers

• Seven principles: accountability, transparency, ethical behaviour, respect for stakeholder interests, respect for the rule of law, respect for international norms of behaviour, and respect for human rights.
• Seven core subjects: organisational governance, human rights, labour practices, the environment, fair operating practices, consumer issues, and community involvement and development.
• Practices: recognising social responsibility, identifying and engaging stakeholders, integrating responsibility throughout the organisation, and communicating credibly on performance.

Who uses it

Organisations of every type use ISO 26000 as a reference for their ESG, sustainability or corporate responsibility programme. It is also used by procurement teams framing supplier expectations and by boards setting ethical policy, because it offers internationally agreed definitions without imposing an audit regime.

How to apply it

1. Review the seven core subjects and identify which are material to your organisation.
2. Map stakeholders and understand what each expects of you.
3. Set objectives and measures against the material subjects, and assign owners.
4. Embed the practices in existing management systems rather than creating a separate scheme.
5. Report honestly on progress, including where performance falls short.

Related standards

Where a certifiable framework is required, organisations pair ISO 26000 guidance with ISO 14001 for environmental management, ISO 45001 for health and safety, ISO 37001 for anti-bribery and ISO 37301 for compliance management, all of which can be independently audited.