ISO 26000 – The Guidelines on Social Responsibility is a voluntary ISO standard and is not certified but can be audited by an accredited certification company.
By applying this norm, the company is expected to prepare a non-financial report to provide a more detailed disclosure of information related to the development and success of the company and its business impact, which relates at least to environmental, social and personnel issues and issues related to respect for human rights, the fight against corruption and bribery.
The European Union wants to set this standard at the global level and has already adopted several legally binding Directives in this regard. The main goal is for companies to embrace sustainable development and contribute to change.
This international standard provides guidance on the basic principles of social responsibility, recognition of social responsibility and cooperation with stakeholders, main topics and issues related to social responsibility and ways of integrating socially responsible behaviour into the organization. This international standard highlights the importance of results and improving performance in terms of social responsibility.
This international standard gives users instructions and is not intended for certification or suitable for certification. Every ISO 26000 certification offer, or ISO 26000 certificate statement, is a misrepresentation of the intent and purpose of this international standard.
This ISO standard expects the following 7 principles to be applied in implementation and enforcement:
- Responsibility
- Transparency
- Ethical behaviour
- Respect for stakeholders’ interests
- Respect for the rule of law
- Respect for international norms of behaviour
- Respect for human rights
