Organizations in the private, public, and
nonprofit sectors, whether large or small, and whether operating in developed
or developing countries, use ISO 26000. All of the core subjects of social
responsibility are relevant in some way to every organization. Since the core
subjects cover a number of issues, organizations will benefit when they
identify which issues are most relevant and significant for them through
examination of their own considerations and dialogue with stakeholders. The ISO
26000 adopts the structure in the following breakdown:
1 – Scope
2 – Terms and definitions
3 – Understanding social responsibility
4 – Principles of social responsibility
5 – Recognizing social responsibility and
engaging stakeholders
6 – Guidance on social responsibility core
subjects
7 – Guidance on integrating social
responsibility throughout an organization
Annex A – Examples of voluntary initiatives
and tools for social responsibility
Annex B – Abbreviated terms Bibliography.
The guidance provided in these sections is
intended to be clear and understandable – even to non-specialists – as well as
objective and applicable to all types of organization, including big business
and small and medium-sized enterprises, public administrations and governmental
organizations. How does ISO 26000 relate to existing good work?
The guidance in ISO 26000 draws on best
practice developed by existing public and private sector SR initiatives. It is
consistent with and complements relevant declarations and conventions by the
United Nations and its constituents, notably the International Labour
Organization (ILO), with whom ISO has established a Memorandum of Understanding
(MoU) to ensure consistency with ILO labour standards. ISO has also signed MoUs
with the United Nations Global Compact Office (UNGCO) and with the Organisation
for Economic Co-operation and Development (OECD) to enhance their cooperation
on the development of ISO 26000. The need for ISO to work on an SR standard was
first identified in 2001 by the ISO Committee on consumer policy (ISO/COPOLCO).
User questions & answers