ISO
26000 provides guidance for all types of organization, regardless of their size
or location, on :
·
Concepts,
terms and definitions related to social responsibility
·
Background,
trends and characteristics of social responsibility
·
Principles
and practices relating to social responsibility
·
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
·
Communicating
commitments, performance and other information related to social
responsibility.
ISO
26000 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 every
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 ISO 26000, 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. ISO 26000 is not a
management system standard. It does not contain requirements and, as such,
cannot be used for certification. Any offer to certify, or claims to be
certified, against ISO 26000 would be a misrepresentation of its intent and
purpose.
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