ISO/TMB/WG SR N 172
DRAFT INTERNATIONAL STANDARD ISO/DIS 26000
Secretariat: TMB/WG SR
Voting begins on:
2009-09-14

Voting terminates on:
2010-02-14

INTERNATIONAL ORGANIZATION FOR STANDARDIZATION • МЕЖДУНАРОДНАЯ ОРГАНИЗАЦИЯ ПО СТАНДАРТИЗАЦИИ • ORGANISATION INTERNATIONALE DE NORMALISATION

Guidance on social responsibility
Lignes directrices relatives à la responsabilité sociétale
ICS 03.100.01

In accordance with the provisions of Council Resolution 15/1993 this document is circulated in
the English language only.
Conformément aux dispositions de la Résolution du Conseil 15/1993, ce document est distribué
en version anglaise seulement.
To expedite distribution, this document is circulated as received from the committee secretariat.
ISO Central Secretariat work of editing and text composition will be undertaken at publication
stage.
Pour accélérer la distribution, le présent document est distribué tel qu'il est parvenu dusecrétariat du comité. Le travail de rédaction et de composition de texte sera effectué auSecrétariat central de l'ISO au stade de publication.

THIS DOCUMENT IS A DRAFT CIRCULATED FOR COMMENT AND APPROVAL. IT IS THEREFORE SUBJECT TO CHANGE AND MAY NOT BEREFERRED TO AS AN INTERNATIONAL STANDARD UNTIL PUBLISHED AS SUCH.
IN ADDITION TO THEIR EVALUATION AS BEING ACCEPTABLE FOR INDUSTRIAL, TECHNOLOGICAL, COMMERCIAL AND USER PURPOSES, DRAFT
INTERNATIONAL STANDARDS MAY ON OCCASION HAVE TO BE CONSIDERED IN THE LIGHT OF THEIR POTENTIAL TO BECOME STANDARDS TO
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RECIPIENTS OF THIS DRAFT ARE INVITED TO SUBMIT, WITH THEIR COMMENTS, NOTIFICATION OF ANY RELEVANT PATENT RIGHTS OF WHICH
THEY ARE AWARE AND TO PROVIDE SUPPORTING DOCUMENTATION.

© International Organization for Standardization, 2009

ISO/DIS 26000

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ISO/DIS 26000

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Contents

33

1

Scope ......................................................................................................................................................1

34
35
36

2
2.1
2.2

Terms, definitions and abbreviated terms ..........................................................................................2
Terms and definitions ..............................................................................................................................2
Abbreviated terms ...................................................................................................................................5

37
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3
3.1
3.2
3.3
3.4

Understanding social responsibility ...................................................................................................5
The social responsibility of organizations: Historical background ...........................................................5
Recent trends in social responsibility ......................................................................................................6
Characteristics of social responsibility.....................................................................................................7
The state and social responsibility ........................................................................................................10

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50

4
4.1
4.2
4.3
4.4
4.5
4.6
4.7
4.8

Principles of social responsibility .....................................................................................................10
General..................................................................................................................................................10
Accountability ........................................................................................................................................10
Transparency.........................................................................................................................................11
Ethical behaviour ...................................................................................................................................11
Respect for stakeholder interests..........................................................................................................12
Respect for the rule of law.....................................................................................................................12
Respect for international norms of behaviour .......................................................................................13
Respect for human rights ......................................................................................................................14

51
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54

5
5.1
5.2
5.3

Recognizing social responsibility and engaging stakeholders .....................................................14
General..................................................................................................................................................14
Recognizing social responsibility...........................................................................................................14
Stakeholder identification and engagement ..........................................................................................17

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6
6.1
6.2
6.3
6.4
6.5
6.6
6.7
6.8

Guidance on social responsibility core subjects.............................................................................19
General..................................................................................................................................................19
Organizational governance ...................................................................................................................21
Human rights .........................................................................................................................................22
Labour practices ....................................................................................................................................32
The environment....................................................................................................................................40
Fair operating practices .........................................................................................................................46
Consumer issues...................................................................................................................................50
Community involvement and development ...........................................................................................58

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7
7.1
7.2
7.3
7.4
7.5
7.6
7.7
7.8

Guidance on integrating social responsibility throughout an organization .................................67
General..................................................................................................................................................67
The relationship of an organization's characteristics to social responsibility ........................................67
Understanding the social responsibility of an organization ...................................................................68
Practices for integrating social responsibility throughout an organization ............................................71
Communication on social responsibility ................................................................................................73
Enhancing credibility regarding social responsibility .............................................................................76
Reviewing and improving an organization’s actions and practices related to social responsibility.......77
Voluntary initiatives for social responsibility ..........................................................................................80

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Annex A (informative) Examples of voluntary initiatives and tools for social responsibility...................82© ISO 2009 – All rights reserved

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Figures76

Figure 1 — Schematic overview of ISO 26000................................................................................................ix

77

Figure 2 — Relationship between an organization, its stakeholders and society.................................... 15

78
79

Figure 3 — The seven core subjects ............................................................................................................. 20

80

Boxes

81

Box 1 – Summary information to assist users of this International Standard .............................................x82

Box 2 – Gender equality and social responsibility .........................................................................................783

Box 3 – ISO 26000 and small and medium-sized organizations (SMOs) ......................................................884

Box 4 – Understanding complicity................................................................................................................. 13

85

Box 5 – Benefits of social responsibility for an organization..................................................................... 20

86

Box 6 – The International Bill of Human Rights and the core human rights instruments ....................... 23

87

Box 7 – Child labour ........................................................................................................................................ 31

88

Box 8 – The International Labour Organization ........................................................................................... 35

89

Box 9 – Joint labour-management health and safety committees ............................................................. 39

90

Box 10 – Examples of climate change adaptation actions.......................................................................... 45

91

Box 11 – UN Guidelines for Consumer Protection....................................................................................... 50

92

Box 12 – Dispute resolution ........................................................................................................................... 56

93

Box 13 – Millennium Development Goals ..................................................................................................... 60

94

Box 14 – Contributing to community development through an organization's core activities............... 61

95

Box 15 – Reporting on social responsibility................................................................................................. 75

96

Box 16 – Certifiable initiatives and initiatives connected to commercial or economic interests ........... 81

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Box 17 – Non-endorsement of initiatives by ISO ......................................................................................... 83

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Foreword

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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 andnon-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely with theInternational Electrotechnical Commission (IEC) on all matters of electrotechnical standardization.

108

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

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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.

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

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ISO 26000 was prepared by ISO/TMB WG Social Responsibility.

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

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Introduction

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

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An organization's performance in relation to the society in which it operates and to its impact on theenvironment 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 for ensuring 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, including customers or consumers, workers1 and their trade unions, members, the community,
non-governmental organizations, students, financiers, donors, investors, companies and others. The
perception and reality of an organization’s social responsibility performance can influence, among otherthings:137⎯ competitive advantage;138⎯ its reputation;139⎯ its ability to attract and retain workers or members, customers, clients or users;

140⎯ the maintenance of employees' morale, commitment and productivity;141⎯ the view of investors, donors, sponsors and the financial community; and

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⎯ its relationship with companies, governments, the media, suppliers, peers, customers and the community
in which it operates.

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This International Standard provides guidance on the underlying principles of social responsibility, the core
subjects and issues pertaining to social responsibility (see Table 2) and on ways to integrate socially
responsible behaviour into existing organizational strategies, systems, practices and processes (see Figure1). This International Standard emphasizes the importance of results and improvements in social responsibility
performance.

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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. It is an individual organization's responsibility to identify what is relevant andsignificant for the organization to address, through its own considerations and through dialogue withstakeholders.

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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.

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Every organization is encouraged to become more socially responsible by using this International Standard,
including taking into account the interests of stakeholders, complying with applicable law, and respecting
international norms of behaviour.

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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

1 The term “employee” refers to an individual in a relationship recognized as an “employment relationship” in national law

or practice. The term “worker” is a more general term and refers to anyone who performs work. The term “worker” could
refer to an employee or to someone who is self-employed.

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International Standard from start to finish 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 specifictypes 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.

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Reference to any standard, code or other initiative in this International Standard does not imply that ISO
endorses or gives special status to that standard, code or initiative.

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Table 1 — ISO 26000 outline
Clause title

Clausenumber

Scope

Clause 1

Terms, definitions
and abbreviatedterms

Clause 2

Understandingsocial responsibility

Clause 3

Principles of social
responsibility
Recognizing social
responsibility andengaging withstakeholders

Clause 4

Guidance on social
responsibility core
subjects

Clause 6

Guidance on
integrating social
responsibility
throughout anorganization

Clause 7

Annex on voluntary
initiatives and tools
related to social
responsibility
Bibliography

Annex A

Clause 5

Index© ISO 2009 – All rights reserved

Description of clause contents
Defines the content and scope of this International Standard andidentifies certain limitations and exclusions.
Identifies and provides the definition of key terms that are offundamental importance for understanding social responsibility andfor using this International Standard.
Describes the important factors and conditions that have influenced
the development of social responsibility and that continue to affect its
nature and practice. It also describes the concept of social
responsibility itself – what it means and how it applies toorganizations. The clause includes guidance for small and mediumsized organizations on the use of this International Standard.
Introduces and explains the generic principles of social
responsibility.
Addresses two practices of social responsibility: an organization’srecognition of its social responsibility, and its identification of andengagement with its stakeholders. It provides guidance on therelationship between an organization, its stakeholders and society,recognizing the core subjects and issues of social responsibility andan organization’s sphere of influence.
Explains the core subjects and associated issues relating to social
responsibility (see Table 2). For each core subject, information has
been provided on its scope, its relationship to social responsibility,
relevant principles and considerations, and related actions andexpectations.
Provides guidance on putting social responsibility into practice in an
organization. This includes guidance related to: understanding thesocial responsibility of an organization, integrating social
responsibility throughout an organization, communication related tosocial responsibility, improving the credibility of an organization
regarding social responsibility, reviewing progress and improving
performance and evaluating voluntary initiatives for social
responsibility.
Presents a non-exhaustive list of voluntary initiatives and tools
related to social responsibility that address aspects of one or morecore subjects or the integration of social responsibility throughout anorganization.
Includes references to authoritative international instruments and
ISO Standards that are referenced in the body of this International
Standard as source material.
Provides direction to references to topics, concepts and terms in thisInternational Standard.

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Table 2 — Core subjects and issues of social responsibility
Core subjects and issues

Addressed in sub-clauseCore subject: Organizational governance

6.2

Core subject: Human rights

6.3

Issue 1: Due diligence

6.3.3

Issue 2: Human rights risk situations

6.3.4

Issue 3: Avoidance of complicity

6.3.5

Issue 4: Resolving grievances

6.3.6

Issue 5: Discrimination and vulnerable groups

6.3.7

Issue 6: Civil and political rights

6.3.8

Issue 7: Economic, social and cultural rights

6.3.9

Issue 8: Fundamental rights at work

6.3.10Core subject: Labour Practices

6.4

Issue 1: Employment and employment relationships

6.4.3

Issue 2: Conditions of work and social protection

6.4.4

Issue 3: Social dialogue

6.4.5

Issue 4: Health and safety at work

6.4.6

Issue 5: Human development and training in the workplace

6.5

Core subject: The environment

6.5.3

Issue 1: Prevention of pollution

6.5.4

Issue 2: Sustainable resource use

6.5.5

Issue 3: Climate change mitigation and adaptation

6.5.6

Issue 4: Protection and restoration of the natural environment

6.5.7Core subject: Fair operating practices

6.6

Issue 1: Anti–corruption

6.6.3

Issue 2: Responsible political involvement

6.6.4

Issue 3: Fair competition

6.6.5

Issue 4: Promoting social responsibility in the sphere of influence

6.6.6

Issue 5: Respect for property rights

6.6.7

Core subject: Consumer issues

6.7

Issue 1: Fair marketing, information and contractual practices

6.7.3

Issue 2: Protecting consumers’ health and safety

6.7.4

Issue 3: Sustainable consumption

6.7.5

Issue 4: Consumer service, support, and dispute resolution

6.7.6

Issue 5: Consumer data protection and privacy

6.7.7

Issue 6: Access to essential services

6.7.8

Issue 7: Education and awareness

6.7.9

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Table 2 (continued)
Core subjects and issues

Addressed in sub-clause
6.8

Core subject: Community involvement and development
Issue 1: Community involvement

6.8.3

Issue 2: Education and culture

6.8.4

Issue 3: Employment creation and skills development

6.8.5

Issue 4: Technology development

6.8.6

Issue 5: Wealth and income creation

6.8.7

Issue 6: Health

6.8.8

Issue 7: Social investment

6.8.9

175
Two fundamental practices of social responsibility

Clause 4
Seven principles
of socialresponsibility

Clause 5

Recognizing social
responsibility

Clause 6

Socialresponsibility
core subjects

Organizational governanceLabourpracticesThe
Environment

Fair
operatingpractices

Community
involvement
anddevelopment

ConsumerissuesTransparency
Related actions and expectations
Ethical behaviour
Respect for
stakeholderinterests

Integratingsocial responsibility
throughout anorganization

Respect for therule of law
Respect forinternational
norms ofbehaviour
Respect forhuman rights

The relationship ofan organizationÕ
scharacteristics tosocial responsibility

Voluntary initiatives
for social responsibility

Clause 7
Understanding thesocial responsibilityof the organization

Practices
for integrating.5 Communicationsocial responsibilityon SRthroughout an organization

Reviewing and improving
an organizationÕ
s actionsand practices related
to social responsibility

Communication
on social responsibility

Sustainable development

Humanrights

Accountability

Stakeholder identificationand engagement

Enhancing credibility
regarding social
responsibility

Annex: Examples of voluntary initiatives and tools for social responsibility

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Figure 1 — Schematic overview of ISO 26000© ISO 2009 – All rights reservedixISO/DIS 26000

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Box 1 – Summary information to assist users of this International Standard180

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

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This International Standard contains no requirements and therefore the word “shall”, which indicates arequirement 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.

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

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

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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 practices with others.

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Bibliography

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The Bibliography provides sufficient information to identify and locate the documents referenced in the text of
this International Standard. It provides the most authoritative source for the recommendations in thisInternational Standard and generally provides additional guidance relevant to the recommendations.
References are shown in the text by superscript numbers in square brackets. NB: Reference numbers are notassigned in the order of the documents’ appearance in the text. ISO documents are listed first; then theremaining documents are listed in alphabetical order of the issuing organization.

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Index

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A non-exhaustive index is provided to assist in location of topics, concepts, terms etc., appearing in the main
text.

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Text boxes

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Text boxes providing supplementary guidance on particular matters are placed in the document where it isconsidered they are likely to assist some users; other text boxes give illustrative examples supporting theimmediate main text. The fact that text is in a box does not suggest that it is less important than text includedin the body of the document.

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Guidance on Social Responsibility

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1

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This International Standard provides guidance to all types of organizations, regardless of their size or location,
on:

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⎯ concepts, terms and definitions related to social responsibility;215⎯ the background, trends and characteristics of social responsibility;216⎯ principles and practices relating to social responsibility;217⎯ core subjects relating to social responsibility;

218⎯ issues of social responsibility (issues)

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⎯ integrating, implementing and promoting socially responsible behaviour throughout the organization andthrough its policies and practices related to its sphere of influence;221⎯ identifying and engaging with stakeholders; and222⎯ communicating commitments and performance related to social responsibility.

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By providing this guidance, this International Standard is intended to assist organizations in contributing tosustainable development.

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This International Standard encourages an organization to undertake activities that go beyond legal
compliance, recognizing that compliance with law is a fundamental duty of any organization and an essential
part of its social responsibility.

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This International Standard is intended to promote common understanding in the field of social responsibility.
It is intended to complement other instruments and initiatives for social responsibility, and not to replace them.

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In applying this International Standard it is advisable that an organization take into consideration societal,
environmental, legal and organizational diversity, as well as differences in economic conditions, while being
consistent with international norms of behaviour.

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This International Standard is not a management system standard. It is not intended or appropriate forcertification 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 of the International Standard

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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 purposes of the Marrakesh Agreement
Establishing the World Trade Organization (WTO) it is not intended to be interpreted as an “international
standard”, “guideline” or “recommendation”. 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 tobe cited as evidence of the evolution of customary international law.

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This International Standard is not intended to prevent the development of national standards that are more
specific, more demanding, or of a different type.

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2

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2.1 Terms and definitions

246

For the purposes of this document, the following terms and definitions apply.

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2.1.1
accountability
responsibility of an organization for its decisions and activities, and state of being answerable to its governing
bodies, legal authorities and, more broadly, its other stakeholders regarding these decisions and activities

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2.1.2
consumerindividual member of the general public purchasing or using products or services for private purposes

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2.1.3
customerorganization or individual member of the general public purchasing products or services for commercial,private or public purposes

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2.1.4
due diligencecomprehensive, proactive effort to identify risks over the entire life cycle of a project or organizational activity,with the aim of avoiding and mitigating those risks

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2.1.5
environment
natural surroundings in which an organization operates, including air, water, land, natural resources, flora,
fauna and people, and their interrelationships

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NOTE

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2.1.6
ethical behaviour
behaviour that is in accordance with accepted principles of right or good conduct in the context of a particularsituation, and consistent with international norms of behaviour (2.1.10)

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2.1.7
gender equality
equitable treatment for women and men, according to their respective needs and interests

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NOTE
This includes equal treatment or, in some instances, treatment that is different but considered equivalent interms of rights, benefits, obligations and opportunities.

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2.1.8
impact of an organization
impactpositive or negative change to society, economy or the environment (2.1.5), wholly or partially resulting froman organization's past and present decisions and activities

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2.1.9
initiative for social responsibility
initiative
organization, programme or activity expressly devoted to meeting a particular aim related to social
responsibility (2.1.18)

2

Terms, definitions and abbreviated terms

Surroundings in this context extend from within an organization to the global system.

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NOTE

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2.1.10international norms of behaviour
expectations of socially responsible organizational behaviour derived from customary international law,generally accepted principles of international law, or intergovernmental agreements that are universally ornearly universally recognized

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NOTE 1

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NOTE 2
Although these expectations derived from customary international law, generally accepted principles ofinternational law or intergovernmental agreements are directed primarily at states, they express goals and principles towhich all organizations can aspire. International norms of behaviour evolve over time.

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2.1.11
issue of social responsibility
specific item of social responsibility (2.1.18) that can be acted upon to seek favourable outcomes for theorganization or its stakeholders (2.1.20), the society or the environment (2.1.5)

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2.1.12organization
entity with identifiable objectives and structure

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NOTE 1For the purpose of this International Standard organization does not include government executing duties thatare exclusive to the state.

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NOTE 2

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2.1.13organizational governancesystem by which an organization (2.1.12) makes and implements decisions in pursuit of its objectives

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2.1.14principle
fundamental basis for decision making or behaviour

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2.1.15product
article or substance that is offered for sale or is part of a service delivered by an organization (2.1.12)

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2.1.16
serviceaction of an organization (2.1.12) to meet a demand or need

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2.1.17social dialogue
negotiation, consultation or simply exchange of information between or among representatives ofgovernments, employers and workers, on matters of common interest relating to economic and social policy

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NOTE
In this International Standard, the term "social dialogue" is used only in the meaning applied by theInternational Labour Organization (ILO).

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2.1.18social responsibility
responsibility of an organization (2.1.12) for the impacts of its decisions and activities on society and theenvironment (2.1.5), through transparent and ethical behaviour (2.1.6) that328

⎯ contributes to sustainable development (2.1.23), including health and the welfare of society;329⎯ takes into account the expectations of stakeholders (2.1.20);

Initiatives for social responsibility can be developed, sponsored or administered by any type of organization.

Intergovernmental agreements include treaties and conventions

Clarity on the meaning of small and medium-sized organizations (SMOs) is provided in Clause 3.3.

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330⎯ is in compliance with applicable law and consistent with international norms of behaviour (2.1.10); and331⎯ is integrated throughout the organization (2.1.12) and practised in its relationships

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NOTE 1 Activities include products, services and processes.

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NOTE 2 Relationships refer to an organization’s activities within its sphere of influence (2.1.19).

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2.1.19sphere of influence
area or political, contractual or economic relationships across which an organization (2.1.12) has the ability toaffect the decisions or activities of individuals or organizations

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NOTE

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2.1.20stakeholder
individual or group that has an interest in any decision or activity of an organization (2.1.12)

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2.1.21stakeholder engagement
activity undertaken to create opportunities for dialogue between an organization and one or more of its
stakeholders (2.1.20), with the aim of providing an informed basis for the organization’s decisions

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348

2.1.22
supply chain
sequence of activities or parties that provides products or services to the organization (2.1.12)

349
350

NOTE
In some instances, the term supply chain is understood to be the same as value chain (2.1.28). However, forthe purpose of this International Standard supply chain is used as defined above.

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2.1.23sustainable development
development that meets the needs of the present without compromising the ability of future generations tomeet their own needs

355
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358

NOTE
Sustainable development is about integrating the goals of a high quality of life, health and prosperity withsocial justice and maintaining the earth’s capacity to support life in all its diversity. These social, economic andenvironmental goals are interdependent and mutually reinforcing. Sustainable development can be treated as a way of
expressing the broader expectations of society as a whole.

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362

2.1.24transparency
openness about decisions and activities that affect society, the economy and the environment (2.1.5), andwillingness to communicate these in a clear, accurate, timely, honest and complete manner

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365
366

2.1.25value chain
entire sequence of activities or parties that provide or receive value in the form of products (2.1.15) orservices (2.1.16)

367

NOTE 1 Parties that provide value include suppliers, outsourced workers and others.

368

NOTE 2 Parties that receive value include customers (2.1.3), consumers (2.1.2), clients and other users.

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371

2.1.26
verification
establishment or demonstration that something is true, accurate, or justified

4

Area can be understood in a geographic sense, as well as in a functional sense.

© ISO 2009 – All rights reserved

ISO/DIS 26000

372
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2.1.27vulnerable group
group of individuals who share one or several characteristics that are the basis of discrimination or adverse
social, economic, cultural, political or health circumstances, and that cause them to lack the means to achieve
their rights or otherwise enjoy equal opportunities

377

2.2 Abbreviated terms

378

APR annual percentage rate379

CH4 methane380

CO2 carbon dioxide

381

GHG greenhouse gas

382

HIV/AIDS Human Immunodeficiency Virus/Acquired Immune Deficiency Syndrome

383

ILO International Labour Organization

384

MDG Millennium Development Goals

385

NGO non-governmental organization

386

NOx nitrogen oxides

387

OSH occupational safety and health (also often written as OHS occupational health and safety)

388

PBTs persistent, bioaccumulative and toxic substances

389

POPs persistent organic pollutants390

SMO small and medium-sized organizations391

SO2 sulphur dioxide

392

VOCs volatile organic compounds

393

UNFCC United Nations Framework Convention on Climate Change394

3

Understanding social responsibility

395

3.1

The social responsibility of organizations: Historical background

396
397
398

The term social responsibility came into widespread use in the early 1970s, although various aspects of social
responsibility were the subject of action by organizations and governments as far back as the late 19th
century, and in some instances even earlier.

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400

Attention to social responsibility has in the past focused primarily on business. The term "corporate social
responsibility" is still more familiar to most people than "social responsibility".

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403

The view that social responsibility is applicable to all organizations emerged as different types oforganizations, not just those in the business world, recognized that they too had responsibilities forcontributing to sustainable development.

© ISO 2009 – All rights reserved

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404
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406

The elements of social responsibility reflect the expectations of society at a particular time, and are therefore
liable to change. As society’s concerns change, its expectations of organizations also change to reflect thoseconcerns

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410

An early notion of social responsibility centred on philanthropic activities such as giving to charity. Subjects
such as labour practices and fair operating practices emerged a century or more ago. Other subjects, such as
human rights, the environment, countering corruption and consumer protection, were added over time, as
these subjects received greater attention.

411
412
413

The core subjects and issues identified in this International Standard reflect a current view of good practice.
Views of good practice too will undoubtedly change in the future, and additional issues may come to be seen
as important elements of social responsibility.

414

3.2

415

For a number of reasons, concern about the social responsibility of organizations is increasing.

416
417
418
419
420
421

Globalization, greater ease of mobility and accessibility, and the availability of instant communications meanthat individuals and organizations around the world are finding it easier to know about the activities oforganizations in both nearby and distant locations. These factors provide the opportunity for organizations tobenefit from learning new ways of doing things and solving problems. They also mean that organizations’activities are subject to increased scrutiny by a wide variety of groups and individuals. Policies or practices
applied by organizations in different locations can be readily compared.

422
423
424
425
426
427
428

The global nature of some environmental and health issues, recognition of worldwide responsibility for
combating poverty, growing financial and economic interdependence and more geographically dispersed
value chains mean that the matters relevant to an organization may extend well beyond those existing in theimmediate area in which the organization is located. It is important that organizations address social
responsibility irrespective of social or economic circumstances. Instruments such as the Rio Declaration on
Environment and Development [119], the Johannesburg Declaration on Sustainable Development [112] and theMillennium Development Goals [114] emphasize this worldwide interdependence.

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431

Over the past several decades, globalization has resulted in an increase in the impact of different types oforganizations – including those in the private sector, NGOs and government – on communities and theenvironment.

432
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434
435

NGOs and companies have become providers of many services usually offered by government, particularly incountries where governments have faced serious challenges and constraints, and have been unable toprovide services in areas such as health, education and welfare. As the capability of country governments
expands, the roles of government and private sector organizations are undergoing change.

436
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439
440

In times of economic and financial crisis, organizations should not seek to reduce their activities related tosocial responsibility. Such crises have a significant impact on more vulnerable groups, and thus suggest agreater need for increased social responsibility. They also present particular opportunities for integratingsocial, economic and environmental considerations more effectively into policy reform and organizational
activities. Government has a crucial role to play in realizing these opportunities.

441
442
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444
445

Consumers, customers, investors and donors are, in various ways, exerting financial influence onorganizations in relation to social responsibility. The expectations of society regarding the performance oforganizations continue to grow. Community right-to-know legislation in many locations gives people access todetailed information about the activities of some organizations. A growing number of organizations now
produce social responsibility reports to meet stakeholders’ needs for information about their performance.

446
447

These and other factors form the context for social responsibility and contribute to the call for organizations todemonstrate their social responsibility.

6

Recent trends in social responsibility© ISO 2009 – All rights reserved

ISO/DIS 26000

448
449

Box 2 – Gender equality and social responsibility

450
451
452
453

All societies assign gender roles to men and women. Gender roles are learned behaviours that condition
which activities and responsibilities are perceived as male and female. These gender roles can discriminate
against women, but also against men. In all cases, gender discrimination limits the potential of families,
communities and societies.

454
455
456

There is a demonstrated positive link between gender equality and economic and social development, which
is why gender equality is one of the Millennium Development Goals. Promotion of gender equality in an
organization’s activities and advocacy is an important component of social responsibility.

457

Organizations should review their activities to eliminate gender bias. Areas include:

458
459

⎯ the mix of men and women in the organization's governing structure and management, with the aim ofprogressively achieving parity;

460
461

⎯ equal treatment of men and women workers in recruitment, job assignment, training, opportunities foradvancement, compensation and termination of employment;462⎯ possible differential impacts on men and women concerning workplace and community safety and health;

463
464
465
466

⎯ activities of the organization that give equal consideration to the needs of men and women (for example,
checking for any differential impact on men and women arising from the development of specific products
or services, or reviewing the images of women and men presented in any advertising by theorganization); and

467
468

⎯ benefits for both women and men from the organization’s advocacy and contributions to community
development, with possible special attention to redressing areas where either gender is disadvantaged.

469
470
471

Gender equality in stakeholder engagement is also an important means for achieving gender equality in an
organization’s activities. In addition to including a balance between men and women, organizations may find it
useful to seek expertise in addressing gender issues.

472
473
474
475

Organizations are encouraged to use indicators and targets to systematically monitor processes and trackprogress in achieving gender equality.

476

3.3

Characteristics of social responsibility

477

3.3.1

General

478
479
480
481
482
483

The essential characteristic of social responsibility is the willingness of an organization to incorporate socialand environmental considerations in its decision-making and be accountable for the impacts of its decisions
and activities on society and the environment. This implies both transparent and ethical behaviour that
contributes to sustainable development, takes into account the interests of stakeholders, is in compliance withapplicable law and consistent with international norms of behaviour, and is integrated throughout theorganization and practised in its relationships.

484

3.3.2

485
486
487
488

Social responsibility involves an understanding of the broader expectations of society. A fundamental principleof social responsibility is respect for the rule of law and compliance with legally binding obligations. Social
responsibility, however, also entails actions beyond legal compliance and the recognition of obligations toothers that are not legally binding. These obligations arise out of widely shared ethical and other values.

The expectations of society© ISO 2009 – All rights reserved

7ISO/DIS 26000

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491

Although expectations of responsible behaviour will vary between countries and cultures, organizations should
nevertheless respect international norms of behaviour such as those laid down in the Universal Declaration of
Human Rights [117] and other instruments.

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493
494

Clause 6 considers the core subjects of social responsibility. Each of these subjects includes various issues
that will enable an organization to identify its main impacts on society. The discussion of each issue also
describes actions to address these impacts.

495

3.3.3

496
497
498
499
500
501
502

Identification of and engagement with stakeholders are fundamental to social responsibility. An organization
should determine who has an interest in its decisions and activities, so that it can understand its impacts andidentify how to address them. Although stakeholders can help an organization identify the relevance ofparticular matters to its activities, stakeholders do not replace broader society in determining norms andexpectations of behaviour. A matter may be relevant to the social responsibility of an organization even if not
specifically identified by the stakeholders it consults. Further guidance on this is provided in Clause 5 and in
4.5.

503

3.3.4

504
505
506
507
508

Because social responsibility concerns the potential and actual impacts of an organization’s decisions andactivities, the ongoing, regular daily activities of the organization constitute the most important behaviour to beaddressed. Social responsibility should be an integral part of core organizational strategy with assigned
responsibilities and accountability at all appropriate levels of the organization. It should be reflected in decision
making and considered in implementing activities.

509
510
511

Philanthropy (in this context understood as giving to charitable causes) can have a positive impact on society.
However, it should not be used by an organization as a substitute for engaging stakeholders or addressing
any adverse impact of its decisions or activities.

512
513
514
515

The impacts of an organization’s decisions or activities can be greatly affected by its relationships with otherorganizations. An organization may need to work with others to address its responsibilities. These can include
peer organizations, competitors (while taking care to avoid anti-competitive conduct), other parts of the value
chain or any other relevant party within the organization’s sphere of influence.

516

Box 3 describes how ISO 26000 covers operations of small and medium-sized organizations (SMOs).

The role of stakeholders in social responsibility

Integrating social responsibility

517
518

Box 3 – ISO 26000 and small and medium-sized organizations (SMOs)

519
520
521

Small and medium-sized organizations are organizations whose number of employees, or size of financial
activities fall below certain limits. The size thresholds vary from country to country. For the purpose of thisInternational Standard, SMOs include those very small organizations referred to as “micro” organizations.

522
523
524
525
526
527

Integrating social responsibility throughout an SMO can be undertaken through practical, simple and cost
efficient actions, and does not need to be complex or expensive. Owing to their small size, and their potential
for being more flexible and innovative, SMOs may in fact provide particularly good opportunities for social
responsibility. They are generally more flexible in terms of organizational management, often have close
contact with local communities, and their top management usually has a more immediate influence on theorganization’s activities.

528
529
530
531
532

Social responsibility involves the adoption of an integrated approach to managing an organization’s activities
and impacts. An organization should address and monitor the impacts of its decisions and activities on society
and the environment in a way that takes account of both the size of the organization and its impacts. It may
not be possible for an organization to remedy immediately all negative consequences of its decisions andactivities. It might be necessary to make choices and to set priorities.

533

The following considerations may be of assistance. SMOs should:

8© ISO 2009 – All rights reserved

ISO/DIS 26000

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536

⎯ take into account that internal management procedures, reporting to stakeholders and other processes
may be more flexible and informal for SMOs than for their larger counterparts, provided that appropriate
levels of transparency are preserved;

537
538
539

⎯ be aware that when reviewing all seven core subjects and identifying the relevant issues, theorganization’s own context, conditions, resources and stakeholder interests should be taken into account,recognizing that all core subjects, but not all issues will be relevant for every organization;

540
541
542

⎯ focus at the outset on the issues and impacts that are of greatest significance to sustainable
development. An SMO should also have a plan to address remaining issues and impacts in a timely
manner;

543
544
545
546

⎯ seek assistance from relevant government agencies, collective organizations (such as sector
associations and umbrella or peer organizations) and perhaps national standards bodies in developing
practical guides and programmes for using this International Standard. Such guides and programmes
should be tailored to the specific nature and needs of SMOs and their stakeholders; and

547
548
549
550

⎯ where appropriate, act collectively with peer and sector organizations rather than individually, to saveresources and enhance capacity for action. For instance, for organizations operating in the same context
and sector, identification of and engagement with stakeholders can sometimes be more effective if done
collectively.

551
552
553

Being socially responsible is likely to benefit SMOs for the reasons mentioned elsewhere in this International
Standard. SMOs may find that other organizations with which they have relationships consider that providing
support for SMO endeavours is part of their own social responsibility.

554
555
556
557

Organizations with greater capacity and experience in social responsibility might consider providing support to
SMOs, including assisting them in raising awareness on issues of social responsibility and good practice.

558

3.3.5

559
560

Although many people use the terms social responsibility and sustainable development interchangeably, andthere is a close relationship between the two, they are different concepts.

561
562
563
564
565
566
567

Sustainable development is a widely accepted concept and guiding objective that gained internationalrecognition following the publication in 1987 of the Report of the World Commission on Environment andDevelopment: Our Common Future [133] Sustainable development is about meeting the needs of society
while living within the planet’s ecological limits and without jeopardizing the ability of future generations tomeet their needs. Sustainable development has three dimensions – economic, social and environmental –which are interdependent; for instance, the elimination of poverty requires both protection of the environmentand social justice.

568
569
570

Numerous international forums have reiterated the importance of these objectives over the years since 1987,
such as the United Nations Conference on Environment and Development in 1992 and the World Summit on
Sustainable Development in 2002.

571
572
573
574
575
576

Social responsibility has the organization as its focus and concerns the responsibilities of an organization tosociety and the environment. Social responsibility is closely linked to sustainable development. Because
sustainable development is about the economic, social and environmental goals common to all people, it canbe used as a way of summing up the broader expectations of society that need to be taken into account byorganizations seeking to act responsibly. Therefore, an overarching goal of an organization’s social
responsibility should be to contribute to sustainable development

577
578
579
580

The principles, practices and core subjects described in the following clauses of this International Standard
form the basis for an organization’s practical application of social responsibility and its contribution tosustainable development. The decisions and activities of a socially responsible organization can make ameaningful contribution to sustainable development.

Relationship between social responsibility and sustainable development© ISO 2009 – All rights reserved

9ISO/DIS 26000

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582
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The objective of sustainable development is to achieve sustainability for society as a whole and the planet. It
does not concern the sustainability or ongoing viability of any specific organization. The sustainability of anindividual organization may, or may not, be compatible with the sustainability of society as a whole, which isattained by addressing social, economic and environmental aspects in an integrated manner. Sustainableconsumption, sustainable resource use and sustainable livelihoods relate to the sustainability of society as awhole.

587

3.4

588
589
590
591

This International Standard cannot replace, alter or in any way change the duty of the state to act in the public
interest. Because the state has the unique power to create and enforce the law, it is different fromorganizations. For instance, the duty of the state to protect human rights is different from those responsibilities
of organizations with respect to human rights that are addressed in this International Standard.

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593
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595

The social responsibility of organizations is not and cannot be a substitute for the effective exercise of state
duties and responsibilities. In particular, ensuring the effective application of laws and regulations so as tofoster a culture of compliance with the law is essential in order to enable organizations to be socially
responsible.

596
597
598
599
600
601

This International Standard does not provide guidance on what should be subject to legally binding
obligations; neither is it intended to address questions that can only properly be resolved through politicalinstitutions. However the state can assist organizations in their efforts to operate in a socially responsible
manner in many ways. Governmental organizations, like any other organization, may wish to use thisInternational Standard to inform their policies, decisions and activities related to aspects of social
responsibility.

602

4

Principles of social responsibility

603

4.1

General604

This clause provides guidance on seven principles of social responsibility.

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607
608

When approaching and practising social responsibility, the overarching goal for an organization is to maximize
its contribution to sustainable development. Within this goal, although there is no comprehensive list ofprinciples for social responsibility, organizations should respect the seven principles outlined below, as well as
the principles specific to each core subject outlined in Clause 6.

609
610
611

Organizations should base their behaviour on standards, guidelines or rules of conduct that are in accordancewith accepted principles of right or good conduct in the context of specific situations, even when these arechallenging.

612

4.2

613

The principle is: an organization should be accountable for its impacts on society and the environment.

614
615

This principle suggests that an organization should accept appropriate scrutiny and also accept a duty torespond to this scrutiny.

616
617
618
619

Accountability imposes an obligation on management to be answerable to the controlling interests of theorganization and on the organization to be answerable to legal authorities with respect to laws andregulations. Accountability also implies that the organization is answerable to those affected by its decisions
and activities, as well as to society in general, for the overall impact on society of its decisions and activities.

620
621
622

Being accountable will have a positive impact on both the organization and society. The degree ofaccountability may vary, but should always correspond to the amount or extent of authority. Thoseorganizations with ultimate authority are likely to take greater care for the quality of their decisions and

10

The state and social responsibility

Accountability© ISO 2009 – All rights reserved

ISO/DIS 26000

623
624

oversight. Accountability also encompasses accepting responsibility where wrongdoing has occurred, taking
the appropriate measures to remedy the wrongdoing and taking action to prevent it from being repeated.

625

An organization should account for:

626
627

⎯ the results of its decisions and activities, including significant consequences, and should prevent
repetition where these decisions or activities were unintended or unforeseen; and628⎯ the significant impacts of its decisions and activities on society and the environment.

629

4.3

630
631

The principle is: an organization should be transparent in its decisions and activities that impact on society
and the environment.

632
633
634
635
636
637

An organization should disclose in a clear, accurate and complete manner and to a reasonable and sufficientdegree, the policies, decisions and activities for which it is responsible, including the known and likely impacts
on society and the environment. This information should be readily available, directly accessible andunderstandable to those who have been, or may be affected in significant ways by the organization. It should
be timely and factual and be presented in a clear and objective manner so as to enable stakeholders toaccurately assess the impact that the organization’s decisions and activities have on their respective interests.

638
639
640

The principle of transparency does not require that proprietary information be made public, nor does it involve
providing information that is legally protected or that would breach legal, commercial, security or personalprivacy obligations.

641

An organization should be transparent regarding:642⎯ the purpose, nature and location of its activities;

643
644

⎯ the manner in which its decisions are made, implemented and reviewed, including the definition of theroles, responsibilities, accountabilities and authorities across the different functions in the organization;

645
646

⎯ standards and criteria against which the organization evaluates its own performance relating to social
responsibility;647⎯ its performance on relevant and significant issues of social responsibility;648⎯ the source of its financial resources;

649
650

⎯ the known and likely impacts of its decisions and activities on its stakeholders, society and theenvironment; and651⎯ the identity of its stakeholders and the criteria and procedures used to identify, select and engage them.

652

4.4

653

The principle is: an organization should behave ethically at all times.

654
655

An organization’s behaviour should be based on the ethics of honesty, equity and integrity. These ethics imply
a concern for people, animals and the environment and a commitment to address stakeholders’ interests.

656

An organization should actively promote ethical conduct by:

657
658

⎯ developing governance structures that help to promote ethical conduct within the organization and in its
interactions with others;

Transparency

Ethical behaviour© ISO 2009 – All rights reserved

11ISO/DIS 26000

659
660

⎯ identifying, adopting and applying standards of ethical behaviour appropriate to its purpose and activities
and consistent with the principles outlined in this International Standard;661⎯ encouraging and promoting the observance of its standards of ethical behaviour;

662
663
664
665

⎯ defining and communicating the standards of ethical behaviour expected from its governance structure,
personnel, suppliers, contractors and, when appropriate, owners, managers, and particularly from thosethat have the opportunity to significantly influence the values, culture, integrity, strategy and operation of
the organization and people acting on its behalf, while preserving local cultural identity;

666
667

⎯ preventing or resolving conflicts of interest throughout the organization that could otherwise lead to
unethical behaviour;668⎯ establishing oversight mechanisms and controls to monitor and enforce ethical behaviour;669⎯ establishing mechanisms to facilitate the reporting of unethical behaviour without fear of reprisal;

670
671

⎯ recognizing and addressing situations where local laws and regulations either do not exist or conflict withethical behaviour; and

672
673

⎯ respecting the welfare of animals, when affecting their lives and existence, including by ensuring decent
conditions for keeping, breeding, producing and using animals.

674

4.5

675

The principle is: an organization should respect, consider and respond to the interests of its stakeholders.

676
677
678
679

Although an organization’s objectives may be limited to the interests of its respective owners, members,customers or constituents, other individuals or groups may also have rights, claims or specific interests thatshould be taken into account. Collectively, these individuals or groups comprise the organization’s
stakeholders.

680

An organization should:

681⎯ identify its stakeholders;682⎯ be conscious of and respect the interests of its stakeholders and respond to their expressed concerns;

683⎯ recognize the interests and legal rights of stakeholders;684⎯ recognize that some stakeholders can significantly affect the activities of the organization

685
686

⎯ assess and take into account the relative ability of stakeholders to contact, engage with and influence theorganization;

687
688
689

⎯ take into account the relation of its stakeholders' interests to the broader expectations of society and tosustainable development, as well as the nature of the stakeholders' relationship with the organization;
and

690
691
692

⎯ consider the views of stakeholders that may be affected by a decision even if they have no formal role in
the governance of the organization or are unaware of their interest in the decisions or activities of theorganization.

693

4.6

694

The principle is: an organization should accept that respect for the rule of law is mandatory.

12

Respect for stakeholder interests

Respect for the rule of law© ISO 2009 – All rights reserved

ISO/DIS 26000

695
696
697
698
699
700
701
702

The rule of law refers to the supremacy of law and, in particular, to the idea that no individual or organization
stands above the law and that government is also subject to the law. The rule of law contrasts with thearbitrary exercise of power. It is generally implicit in the rule of law that laws and regulations are written,
publicly disclosed and fairly enforced according to established procedures. In the context of social
responsibility, respect for the rule of law means that an organization complies with all applicable laws andregulations. This implies that it should take steps to be aware of applicable laws and regulations, to inform
those within the organization of their obligation to observe and to implement measures so that they areobserved.

703

An organization should:

704⎯ comply with legal requirements in all jurisdictions in which the organization operates ;705⎯ ensure that its relationships and activities fall within the intended and relevant legal framework;706⎯ remain informed of all legal obligations; and707⎯ periodically review its compliance.

708

4.7

709
710

The principle is: an organization should respect international norms of behaviour, while adhering to theprinciple of respect for the rule of law.

711
712

⎯ In countries where the law or its implementation does not provide for minimum environmental or social
safeguards, an organization should strive to respect international norms of behaviour.

713
714

⎯ In countries where the law or its implementation significantly conflicts with international norms of
behaviour, an organization should strive to respect such norms to the greatest extent possible.

715
716
717

⎯ In situations where the law or its implementation is in conflict with international norms of behaviour, andwhere not following these norms would have significant consequences, an organization should, as
feasible and appropriate, review the nature of its relationships and activities within that jurisdiction.

718
719

⎯ An organization should consider legitimate opportunities and channels to seek to influence relevantorganizations and authorities to remedy any such conflict.

720
721

⎯ An organization should avoid being complicit in the activities of another organization that are notconsistent with international norms of behaviour.

Respect for international norms of behaviour722
Box 4 – Understanding complicity

723
724

Complicity has both legal and non-legal meanings.

725
726
727

In the legal context complicity has been defined in some jurisdictions as perpetrating an act or omission
having a substantial effect on the commission of an illegal act such as a crime, while having knowledge ofcontributing to that illegal act.

728
729
730
731
732
733
734

In the non-legal context, complicity derives from broad societal expectations of behaviour. In this context, anorganization may be considered complicit when it assists in the commission of wrongful acts of others that areinconsistent with, or disrespectful of, international norms of behaviour that the organization, through exercising
due diligence, knew or should have known, would lead to substantial negative impacts on the environment orsociety. An organization may also be considered complicit where it stays silent about or benefits from suchwrongful acts.

© ISO 2009 – All rights reserved

13ISO/DIS 26000

735

4.8

736
737

The principle is: an organization should respect human rights and recognize both their importance and their
universality (see also the core subject of human rights in 6.3).

738

An organization should:

739⎯ respect and foster the rights set out in the International Bill of Human Rights;

740
741

⎯ accept that these rights are universal, that is, they are indivisibly applicable in all countries, cultures andsituations;

742
743

⎯ in situations where human rights are not protected, take steps to respect human rights and avoid taking
advantage of these situations; and

744
745

⎯ in situations where the law or its implementation does not provide for adequate protection of humanrights, adhere to the principle of respect for international norms of behaviour.

746

5

747

5.1 General

748
749
750
751

This clause addresses two fundamental practices of social responsibility. These are an organization’srecognition of its social responsibility and identification of, and engagement with, its stakeholders. As with theprinciples described in Clause 4, these practices should be kept in mind when addressing the core subjects ofsocial responsibility described in Clause 6.

752
753
754

The recognition of social responsibility involves identifying the issues raised by the impacts of anorganization’s decisions and activities, as well as the way these issues should be addressed so as tocontribute to sustainable development.

755
756
757

The recognition of social responsibility also involves the recognition of an organization’s stakeholders. As
described in 4.5, a basic principle of social responsibility is that an organization should respect and consider
the interests of its stakeholders.

758

5.2 Recognizing social responsibility

759

5.2.1

760

In addressing its social responsibility an organization should understand three relationships (see Figure 2):

761
762
763
764

⎯ Between the organization and society An organization should understand how its decisions andactivities impact on society. An organization should also understand society’s expectations of responsible
behaviour concerning these impacts. This should be done by considering the core subjects and issues ofsocial responsibility (see 5.2.2);

765
766
767
768

⎯ Between the organization and its stakeholders An organization should be aware of its various
stakeholders. The decisions and activities of an organization may have potential and actual impacts onthese individuals and organizations. These potential or actual impacts are the basis of the “stake” orinterest that causes the organizations or individuals to be considered stakeholders; and

769
770
771
772
773

⎯ Between the stakeholders and society An organization should understand the relationship between thestakeholders' interests that are affected by the organization, on the one hand, and the expectations ofsociety on the other. Although stakeholders are part of society, they may have an interest that is notconsistent with the expectations of society. Stakeholders have unique interests with respect to theorganization that can be distinguished from societal expectations of socially responsible behaviour with

14

Respect for human rights

Recognizing social responsibility and engaging stakeholders

Impacts, interests and expectations© ISO 2009 – All rights reserved

ISO/DIS 26000

774
775

respect to any issue. For example, the interest of a supplier in being paid and the interest of society incontracts being honoured can be different perspectives on the same issue.

776
777

Figure 2 — Relationship between an organization, its stakeholders and society

778
779
780
781

In recognizing its social responsibility an organization will need to take all three relationships into account. An
organization, its stakeholders and society are likely to have different perspectives, because their objectives
are different. It should be recognized that individuals and organizations may have many and various intereststhat can be affected by the decisions and activities of an organization.

782

5.2.2

783
784

An effective way for an organization to identify its social responsibility is to become familiar with the issues
concerning social responsibility in the following core subjects:

785⎯ organizational governance;786⎯ human rights;

787⎯ labour practices;788⎯ the environment;789⎯ fair operating practices;790⎯ consumer issues; and791⎯ community involvement and development.

792
793
794
795

These core subjects cover the most likely economic, environmental and social impacts that should be
addressed by organizations. Each of these core subjects is considered in Clause 6. The discussion of eachcore subject covers specific issues that an organization should take into account when identifying its social
responsibility. Every core subject, but not necessarily each issue, has some relevance for every organization.

796
797
798
799

The guidance on each issue includes a number of actions that an organization should take and expectationsof the way in which an organization should behave. In considering its social responsibility, an organization
should identify each issue relevant to its decisions and activities, together with the related actions andexpectations. Additional guidance on identifying issues can be found in 7.2 and 7.3.

800
801

The impacts of an organization’s decisions and activities should be considered with respect to these issues.
Not all issues may be relevant to a specific organization. Moreover, the core subjects and their respective

Recognizing the core subjects and relevant issues of social responsibility© ISO 2009 – All rights reserved

15

ISO/DIS 26000

802
803

issues can be described or categorized in various ways. Some important considerations, including health andsafety, economics and the value chain, are dealt with under more than one core subject in Clause 6.

804
805
806

The identification of relevant issues should be followed by an assessment of the significance of theorganization's impacts. The significance of an impact should be considered with reference both to thestakeholders concerned and to the way in which the impact affects sustainable development.

807
808
809

When recognizing the core subjects and issues of its social responsibility, an organization is helped byconsidering interactions with other organizations. For example, an organization should consider the impact ofits decisions and activities on stakeholders.

810
811
812
813
814
815

An organization seeking to recognize its social responsibility should consider both legally binding and anyother obligation that exists. Legally binding obligations include applicable laws and regulations, as well as
obligations concerning social, economic or environmental issues that may exist in enforceable contracts. An
organization should consider the commitments that it has made with respect to social responsibility. Suchcommitments could be in ethical codes of conduct or guidelines or in the membership obligations ofassociations to which it belongs.

816
817
818
819

Recognizing social responsibility is a continuous process. The potential impacts of decisions and activities
should be determined and taken into account during the planning stage of new activities. Ongoing activities
should be reviewed as necessary so that the organization can be confident that its social responsibility is still
being addressed and can determine whether additional issues need to be taken into account.

820

5.2.3

821
822
823
824
825

A socially responsible organization is one that accepts responsibility for addressing the impacts of its
decisions and activities through transparent and ethical behaviour that is integrated throughout theorganization and practiced in its relationships. In addition to being responsible for its own decisions andactivities, an organization may, in some situations, have the ability to affect the behaviour of parties with which
it has a relationship. Such situations are considered to fall within an organization's sphere of influence.

826
827
828
829
830
831
832

An organization cannot be held responsible for the impacts of every party over which it may have someinfluence. However, there will be situations where an organization’s ability to influence others will beaccompanied by a responsibility to exercise that influence. For instance, the moral obligation to oppose
human rights abuses committed by others can be an important aspect of an organization’s social
responsibility. The responsibility for exercising influence in any situation will depend on various factors
including the actual ability of the organization to influence others and the matter concerned. Generally, theresponsibility for exercising influence increases with the ability to influence.

833
834
835
836
837
838

An organization is responsible for the impacts of decisions and activities over which it has control. Such
impacts of decisions and activities can be extensive. An organization may decide whether to have arelationship with another organization and the nature and extent of this relationship. There will be situations
where an organization has the responsibility to be alert to the impacts created by the decisions and activitiesof other organizations and to take steps to avoid or to mitigate the negative impacts connected to its
relationship with such organizations.

839
840
841
842

The sphere of influence of an organization will usually include parts of the value chain or supply chain. It may
also include the formal and informal associations in which it participates, as well as peer organizations orcompetitors. When assessing its sphere of influence, an organization should exercise due diligence andshould consider engaging with stakeholders.

843
844
845
846

The value chain includes parties backward in the chain, such as suppliers, and parties forward in the chain,such as customers and users. In addition, some parties, such as peer organizations and partners, operate inparallel to the organization. The stakeholders and other parties involved will differ depending on the nature
and activities of the organization.

847
848

Further guidance with respect to recognizing an organization’s sphere of influence, as well as recognizing thetrue extent of an organization’s impacts, can be found in Clause 7.

16

Social responsibility and the organization's sphere of influence© ISO 2009 – All rights reserved

ISO/DIS 26000

849

5.3 Stakeholder identification and engagement

850

5.3.1

851

Stakeholder identification and engagement are central to addressing an organization’s social responsibility.

852

5.3.2

853
854
855
856
857
858

Stakeholders are organizations or individuals that have one or more interests in any decision and activity of anorganization. Because these interests (or “stakes”) can be affected by the organization, a relationship with theorganization is created. This relationship need not be formal. The relationship created by this interest exists
whether or not the parties are aware of it. An organization may not always be aware of all its stakeholders,
although it should attempt to identify them. Many stakeholders may not be aware of the potential of anorganization to affect their interests.

859
860
861

In this context, interest refers to the actual or potential basis of a claim. Such a claim need not involve financial
demands or legal rights. Sometimes it can simply be the right to be heard. The relevance or significance of aninterest is best determined by its relationship to sustainable development.

862
863
864
865
866

Individuals or groups that are affected, or likely to be affected, by an organization are considered to be amongits stakeholders. Understanding how individuals or groups are affected by an organization’s decisions andactivities will make it possible to identify the interests that establish a relationship with the organization.
Therefore, the organization's determination of the impacts of its decisions and activities will facilitate
identification of its most important stakeholders (see Figure 2).

867
868
869
870
871

The meaning of the term stakeholder is very broad, and organizations may have many stakeholders.
Moreover, different stakeholders have various and sometimes competing interests. Stakeholders can haveboth common and conflicting interests with an organization. For example, community residents’ interests could
include the positive impacts of an enterprise, such as employment, as well as the negative impacts of thesame enterprise, such as pollution.

872
873
874
875

Some stakeholders are an integral part of an organization. These could include the members or employees ofthe organization, as well as the shareholders or other owners of the organization. It should be recognized thatthese stakeholders share a common interest in the purpose of the organization and in its success. This does
not mean, however, that all their interests with respect to the organization will be the same.

876
877
878
879
880

The interest of most stakeholders can be related to the social responsibility of the organization. The common
interests of stakeholders can be related to the broader expectations of society. An example is the interest of aproperty owner whose property loses value because of a new source of pollution. The broader interest ofsociety in this instance may not lie with the changing value of a person's property but with the generalincrease in pollution.

881
882
883
884

Not all stakeholders of an organization belong to organized groups that have the purpose of representing theirinterests to specific organizations. Many stakeholders may not be organized at all, and for this reason, may beoverlooked or ignored. This problem may be especially important with respect to vulnerable groups and future
generations.

885
886

Groups advocating social or environmental causes may be stakeholders of an organization whose decisions
and activities have a relevant and significant impact on their causes.

887
888
889
890
891

An organization should examine whether groups claiming to speak on behalf of specific stakeholders or
advocating specific causes are representative and credible. In some cases, it will not be possible for importantinterests to be directly represented. For instance, children rarely own or control organized groups of people;
wildlife cannot do so. In this situation, an organization should give attention to the views of credible groups
seeking to protect such interests.

892

To identify stakeholders, an organization should ask itself the following questions:893⎯ To whom do legal obligations exist?

General

Stakeholder identification© ISO 2009 – All rights reserved

17ISO/DIS 26000

894⎯ Who might be positively or negatively affected by the organization’s decisions or activities?

895⎯ Who has been involved in the past when similar concerns needed to be addressed?

896⎯ Who can help the organization address specific impacts?

897⎯ Who would be disadvantaged if they were excluded from the engagement?

898⎯ Who in the value chain is affected?

899

5.3.3

900
901
902

Stakeholder engagement involves dialogue between the organization and one or more of its stakeholders. It
assists the organization in addressing its social responsibility by providing an informed basis for theorganization’s decisions.

903
904
905
906
907
908

Stakeholder engagement can take many forms. It can be initiated by an organization or it can begin as a
response by an organization to one or more stakeholders. It can take place in either informal or formal
meetings and can follow a wide variety of formats such as individual meetings, conferences, workshops,
public hearings, round-table discussions, advisory committees, regular and structured information andconsultation procedures, collective bargaining and web-based forums. Stakeholder engagement is interactive.
Its essential feature is that it involves two-way communication.

909
910

There are various reasons for an organization to engage with its stakeholders. Stakeholder engagement canbe used to:

911
912

⎯ inform its decisions through determining and understanding the likely consequences of its activities and of
its impacts on specific stakeholders;

913
914

⎯ determine how best to increase the beneficial impacts of the organization’s decisions and activities andhow to lessen any adverse impact;915⎯ help an organization review its performance so it can improve it;

916
917

⎯ reconcile conflicts involving its own interests, those of its stakeholders and the expectations of society as
a whole;918
919⎯ address the link between the stakeholders’ interests and the responsibilities of the organization to society
at large;920⎯ contribute to continuous learning by the organization;

921
922

⎯ fulfil legal obligations (for instance to shareholders or to employees) to address conflicting interests, either
between the organization and the stakeholder or between stakeholders;923⎯ provide the organization with the benefits associated with obtaining diverse perspectives;924⎯ increase transparency and the credibility of its communications; and925⎯ form partnerships to achieve mutually beneficial goals.

926
927
928
929
930
931

In most situations an organization will already know, or can easily learn, society's expectations of the way theorganization should address its impacts. In such circumstances, it need not rely on engagement with specificstakeholders to understand these expectations, although the stakeholder engagement process can provide
other benefits. Such expectations are found in laws and regulations, widely accepted social or cultural
expectations and established best practices or standards with respect to specific matters. Expectations
concerning stakeholders’ interests can be found in the “Related actions and expectations” sections following

18

Stakeholder engagement© ISO 2009 – All rights reserved

ISO/DIS 26000

932
933

the description of various issues in Clause 6. An organization should not use stakeholder engagement as away of avoiding already established expectations concerning its behaviour.

934
935
936
937
938
939

A fair and proper process based on engaging the most relevant stakeholders should be developed. Theinterest (or interests) of the organizations or individuals identified as stakeholders should be genuine. The
identification process should seek to ascertain whether they have been or are likely to be impacted by any
decision and activity. Where possible and practical, engagement should be with the most representative
organization reflecting these interests. Effective stakeholder engagement is based on good faith and goesbeyond public relations.

940
941
942
943

When engaging stakeholders, an organization should not give preference to an organized group because it ismore “friendly” or supports the organization's goals more than another group. An organization should not
create or support particular groups to give the appearance that it has a dialogue partner when the supposed
partner is not in fact independent.

944
945

An organization should be conscious of and respect the interests and needs of its stakeholders and theirrelative capacity to contact and engage with the organization.

946

Stakeholder engagement is more likely to be meaningful when the following elements are present:947⎯ a clear purpose for the engagement is understood;948⎯ the stakeholder’s interests have been identified;

949
950

⎯ the relationship that these interests establish between the organization and the stakeholder is direct orimportant; and951⎯ the interests of stakeholders are relevant and significant to sustainable development.

952

6

953

6.1

954
955

To define the scope of its social responsibility, identify relevant issues and to set its priorities, an organization
should address the following core subjects (see also Figure 3):956⎯ organizational governance;957⎯ human rights;

958⎯ labour practices;959⎯ the environment;

960⎯ fair operating practices;961⎯ consumer issues; and962⎯ community involvement and development.

963
964
965

Economic aspects, as well as aspects relating to health and safety and the value chain, are dealt withthroughout the seven core subjects, where relevant. The different ways in which men and women areconcerned in each of the seven core subjects are also considered.

966
967
968

Each core subject includes a range of issues of social responsibility. These are described in this clause
together with related actions and expectations. Social responsibility is dynamic, reflecting the evolution ofsocial and environmental concerns, so further issues may appear in the future.

Guidance on social responsibility core subjects
General© ISO 2009 – All rights reserved

19ISO/DIS 26000

969
970
971
972
973
974

Action upon these core subjects and issues should be based on the principles and practices of social
responsibility (see Clauses 4 and 5). For each core subject, an organization should identify and address all
those issues that have a relevant or significant influence on its decisions and activities (see Clause 5). Whenassessing the relevance of an issue, short- and long-term objectives should be taken into account. There is,however, no pre-determined order in which an organization should address the core subjects and issues; thiswill vary with the organization and its strategy.

975
976
977
978

Although all the core subjects are interrelated and complementary, the nature of organizational governance issomewhat different from the other core subjects (see 6.2.1.2). Effective organizational governance enables anorganization to take action on the other core subjects and issues and to implement the principles outlined in
Clause 4.

979
980
981
982

An organization should look at the core subjects holistically, that is, it should consider all core subjects andissues, and their interdependence, rather than just concentrate on a single issue. Particular improvements
targeted at a specific issue should not be allowed to affect other issues adversely or create adverse impacts,on the life cycle of its products or services, on its stakeholders or on the value chain.

983

Further guidance on integration of social responsibility is provided in Clause 7.

984
985

Figure 3 — The seven core subjects

986
987

By addressing these core subjects and issues, and by integrating social responsibility within its decisions andactivities, an organization can achieve some important benefits (see Box 5).

988
Box 5 – Benefits of social responsibility for an organization

989
990

Social responsibility may provide numerous potential benefits for an organization. These include:

991
992
993

⎯ encouraging more informed decision-making based on an improved understanding of the expectations ofsociety, the opportunities associated with social responsibility (including better management of legal risks)
and the risks of not being socially responsible;994⎯ improving the organization’s risk management practices;995⎯ enhancing the reputation of the organization and fostering greater public trust;

996
997

⎯ improving the competitiveness of the organization with respect to its competitors, including access tofinance and "preferred partner" status;

20© ISO 2009 – All rights reserved

ISO/DIS 26000

998
999

⎯ improving the organization’s relationship with its stakeholders and its capacity for innovation, throughexposure to new perspectives and contact with a diverse range of stakeholders;

1000
1001

⎯ enhancing employee loyalty and morale, improving the safety and health of both female and maleworkers and impacting positively on an organization’s ability to recruit, motivate and retain its employees;

1002
1003
1004

⎯ achieving savings associated with increased productivity and resource efficiency, lower energy and water
consumption, decreased waste, the recovery of valuable by-products and the increased availability of raw
materials;

1005
1006

⎯ improving the reliability and fairness of transactions through responsible political involvement, faircompetition, and the absence of corruption;1007⎯ preventing or reducing potential conflicts with consumers about products or services;

1008
1009

⎯ contributing to the long-term viability of the organization by promoting the sustainability of natural
resources and environmental services; and1010⎯ contributing to the public good and to strengthening civil society and institutions.

1011
1012
1013

6.2

Organizational governance

1014

6.2.1

Overview of organizational governance1015

6.2.1.1

1016
1017
1018
1019
1020

Organizational governance is the system by which an organization makes and implements decisions in pursuitof its objectives. Governance systems vary, depending on the size and type of organization and theenvironmental, economic, political, cultural and social context in which it operates. They are directed by aperson or group of persons (owners, members, constituents or others) having the authority and responsibility
for pursuing the organization’s objectives.

1021

6.2.1.2

1022
1023
1024

Organizational governance in the context of social responsibility has the special characteristic of being both acore subject on which organizations should act and a means of increasing the organization’s ability to
implement socially responsible behaviour with respect to the other core subjects.

1025
1026
1027

This special characteristic arises from the fact that an organization aiming to be socially responsible shouldhave a decision-making system designed to put into practice the principles of social responsibility mentioned
in Clause 4.

1028

6.2.2

1029
1030
1031
1032

Effective governance should be based on incorporating the principles and practices of accountability,transparency, ethical behaviour, respect for stakeholder interests and respect for the rule of law into decision
making and implementation. Due diligence can also be a useful approach for an organization in addressing
the issues of social responsibility.

Organizations and organizational governance

Organizational governance and social responsibility

Principles and considerations© ISO 2009 – All rights reserved

21

ISO/DIS 26000

1033

6.2.3

1034

6.2.3.1

1035
1036

Decision-making processes and structures conducive to social responsibility are those that promote thepractical use of the principles and practices described in Clauses 4 and 5.

1037
1038
1039
1040

Every organization has decision-making processes and structures. In some cases, these are formal,
sophisticated and even subject to laws and regulations; in other cases they are informal. All organizations
should put in place processes, systems and structures that make it possible to apply the principles andpractices of social responsibility [90][120].

1041

6.2.3.2

1042

An organization’s decision-making processes and structures should enable it to:

1043
1044

⎯ create and nurture an environment in which the principles of social responsibility (see Clause 4) arepractised;

1045
1046

⎯ create a system of economic and non-economic incentives related to performance on social
responsibility;1047⎯ use financial, natural and human resources efficiently;

1048
1049

⎯ promote fair representation of under-represented groups (including women and racial and ethnic groups)
in senior positions in the organization;

1050
1051

⎯ balance the needs of the organization and its stakeholders, including immediate needs and those of
future generations;

1052
1053
1054

⎯ establish two-way communication processes with its stakeholders that take into account the stakeholders’interests and assist in identifying areas of agreement and disagreement and in negotiation to resolve
possible conflicts;

1055
1056

⎯ encourage effective participation of all levels of employees in the organization’s decision making on
issues of social responsibility;

1057
1058

⎯ balance the level of authority, responsibility and capacity of people who make decisions on behalf of theorganization;

1059
1060
1061

⎯ keep track of the implementation of decisions to ensure that these decisions are followed through and to
determine accountability for the results of the organization’s decisions and activities, either positive or
negative; and1062⎯ periodically review and evaluate the governance processes of the organization.

1063

6.3

Human rights

1064

6.3.1

Overview of human rights

1065

6.3.1.1

1066
1067
1068
1069
1070

Human rights are the basic rights to which all human beings are entitled because they are human beings.
There are two broad categories of human rights. The first category concerns civil and political rights andincludes such rights as the right to life and liberty, equality before the law and freedom of expression. The
second category concerns economic, social and cultural rights and includes such rights as the right to work,
the right to food, the right to health, the right to education and the right to social security.

22

Decision-making processes and structures
Description of the issue

Related actions and expectations

Organizations and human rights© ISO 2009 – All rights reserved

ISO/DIS 26000

1071
1072
1073

Various moral, legal and intellectual norms are based on the premise that human rights transcend laws orcultural traditions. The primacy of human rights has been emphasized by the international community in theInternational Bill of Human Rights and core human rights instruments (as discussed in Box 6).

1074
1075
1076

While most human rights law relates to relationships between the state and individuals, it is widely
acknowledged that non-state organizations can affect individuals’ human rights, and hence have a
responsibility to respect them.

1077
1078

Box 6 – The International Bill of Human Rights and the core human rights instruments

1079
1080
1081
1082
1083
1084
1085
1086
1087
1088

The Universal Declaration of Human Rights (Universal Declaration) [117] was adopted by the UN General
Assembly in 1948, and is the most widely recognized human rights instrument. It provides the basis for humanrights law, and elements of it represent international customary law binding on all states, individuals andorganizations. The Universal Declaration calls on “all organs of society” to contribute to securing human rights.
The International Covenant on Civil and Political Rights and the International Covenant on Economic, Social
and Cultural Rights are treaties adopted by the UN General Assembly in 1966 for ratification by states, andthey came into force in 1976. The International Bill of Human Rights refers to the Universal Declaration on
Human Rights, the International Covenant on Civil and Political Rights [107] and the International Covenant on
Economic, Social and Cultural Rights [108], and their optional Protocols to the Covenants, one of which aims toabolish the death penalty [113].

1089
1090
1091
1092
1093
1094
1095
1096
1097
1098
1099

In addition, seven core international human rights instruments form part of international human rights law,dealing with: the elimination of all forms of racial discrimination [105], elimination of all forms of discrimination
against women [97], measures to prevent and eliminate torture and other cruel, inhuman or degrading
treatment or punishment [96], rights of the child [99], involvement of children in armed conflict [110], sale ofchildren, child prostitution and child pornography [111], protection of migrant workers and their families[43][44][45][106]], protection of all persons from enforced disappearances [104] and rights of persons with disabilities[98]. Taken together, these instruments form the basis for international standards for universal human rights.
The instruments are binding on states that ratify them. Some instruments allow for individual complaints to belodged, subject to procedural rules outlined in optional protocols.

1100

6.3.1.2

1101
1102
1103
1104

States have a duty and responsibility to respect, protect, fulfil and realize human rights. An organization has
the responsibility to respect human rights, including in its sphere of influence. Recognition and respect forhuman rights are widely regarded as essential to the rule of law and to concepts of social justice and fairness
and as the basic underpinning of the most essential institutions of society such as the judicial system.

1105

6.3.2

1106

6.3.2.1

1107

Human rights are inherent, inalienable, universal, indivisible and interdependent:

1108⎯ they are inherent, in that they belong to every person by virtue of being human;

1109
1110

⎯ they are inalienable, in that people cannot consent to giving them up or be deprived of them bygovernments or any other institution;

1111⎯ they are universal, in that they apply to everyone regardless of any status;

1112⎯ they are indivisible, in that no human rights may be selectively ignored; and1113⎯ they are interdependent, in that realization of one right contributes to the realization of other rights.

Human rights and social responsibility

Principles and considerations
Principles© ISO 2009 – All rights reserved

23

ISO/DIS 26000

1114

6.3.2.2

1115
1116
1117
1118
1119
1120
1121
1122
1123
1124

States have a duty to protect individuals and groups against abuse of human rights, as well as to respect andfulfil human rights within their jurisdiction. States are increasingly taking steps to encourage organizations
based in their jurisdiction to respect human rights where they operate outside that jurisdiction. It is widely
recognized that organizations and individuals have the potential to and do affect human rights, directly andindirectly. Organizations have a responsibility to respect all human rights, regardless of whether the state isunable or unwilling to fulfil its duty to protect. To respect human rights means to not infringe the rights ofothers. This responsibility entails taking positive steps to ensure that the organization avoids passively
accepting or actively participating in the infringement of rights. To discharge the responsibility to respecthuman rights requires due diligence. Where the state fails in its duty to protect, an organization may have totake additional measures to ensure that it respects human rights in all of its operations.

1125
1126
1127
1128
1129
1130

Some fundamental norms of international criminal law impose legal accountability and liability on individuals
and organizations as well as states for serious abuse of international human rights. These include theprohibition of torture, crimes against humanity, slavery and genocide. In some countries, organizations are
subject to prosecution under national legislation on the basis of internationally recognized crimes. Other
human rights instruments determine the scope of legal obligations of organizations with regard to humanrights and the manner of their implementation and enforcement.

1131
1132
1133
1134
1135
1136

The baseline responsibility of non-state organizations is to respect human rights. However, an organization
may face stakeholder expectations that it go beyond respect, or it may want to go further and contribute to thefulfilment of human rights. The concept of sphere of influence helps an organization to comprehend the extent
of its opportunities to support human rights among different rights holders. Thus it may help an organization to
analyze its ability to influence or encourage other parties, the human rights issues on which it can have thegreatest impact, and the rights holders that would be concerned.

1137
1138
1139
1140
1141
1142

An organization’s opportunities to support human rights will often be greatest among its own operations andemployees and its suppliers, peers or competitors, with its ability to influence weakening outward along thevalue chain, in broader communities and beyond. In some cases, organizations may wish to increase theirinfluence through collaboration with other organizations and individuals. Assessment of the opportunities foraction and for greater influence will depend on the particular circumstances, some specific to the organizationand some specific to the context in which it is operating.

1143
1144

Organizations should consider facilitating human rights education to promote awareness of human rights
among rights holders and those with the potential to have an impact on them.

1145

6.3.3

1146

6.3.3.1

1147
1148
1149
1150
1151
1152
1153
1154

Due diligence in the context of social responsibility is a comprehensive, proactive effort to identify risks overthe entire life cycle of a project or organizational activity with the aim of avoiding and mitigating those risks. In
the specific area of human rights, it is a process whereby organizations not only ensure compliance with law
but also manage the risk of human rights harm with a view to avoiding it. To respect human rights,
organizations have a responsibility to exercise due diligence to become identify, prevent and address actual or
potential human rights impacts resulting from their activities or the activities of those with which they haverelationships. Due diligence may also entail influencing the behaviour of others, where they may be the causeof human rights violations in which the organization may be implicated.

1155

6.3.3.2

1156
1157
1158
1159
1160

In any due diligence process, an organization should consider the country context in which it operates or inwhich the its activities take place; the potential and actual human rights impacts of its own activities; and thepotential for abuse of human rights resulting from the actions of other entities or persons whose activities are
significantly linked to those of the organization. It should include in a due diligence process, in a manner
appropriate to the organization's size and circumstances, the following components:

24

Considerations

Human rights issue 1: Due diligence
Description of the issues

Related actions and expectations© ISO 2009 – All rights reserved

ISO/DIS 26000

1161
1162

⎯ a human rights policy for the organization that gives meaningful guidance to those within the organizationand those closely linked to the organization;1163⎯ means of assessing how existing and proposed activities may affect human rights;

1164⎯ means of integrating the human rights policy throughout the organization; and

1165
1166

⎯ means of tracking performance over time, to be able to make necessary adjustments in priorities andapproach.

1167
1168

In identifying potential areas for action, an organization should strive to better understand challenges anddilemmas from the perspective of the individuals and groups potentially harmed.

1169
1170
1171
1172
1173

In addition to this self-evaluation, an organization may find that in some cases it is both possible andappropriate to seek to influence the behaviour of other entities in support of human rights, particularly thosewith which it has close ties or where the organization considers the issues to be particularly compelling or
relevant to its situation. As an organization gains experience in the area of respect for human rights, it may
grow in its capacity and willingness to intervene with other entities to advocate respect for human rights.

1174

6.3.4

1175

6.3.4.1

1176
1177
1178

There are certain circumstances and environments where organizations are more likely to face challenges
and dilemmas relating to human rights and the risk of human rights abuse may be exacerbated. These
include:

1179
1180

⎯ conflict [93] or extreme political instability, failures of the democratic or judicial system, absence of politicaland other civil rights;

1181⎯ poverty, drought, extreme health challenges or natural disasters;

1182
1183

⎯ involvement in extractive activities or other activities that might significantly affect natural resources suchas water, forests or the atmosphere or disrupt communities;1184⎯ proximity of operations to communities of indigenous peoples [40][115] ;1185⎯ activities that can affect or involve children [99][110][111] ;1186⎯ a culture of corruption;

1187⎯ complex value chains that involve work performed on an informal basis without legal protection; and1188⎯ a need for extensive measures to ensure security of premises or other assets.

1189

6.3.4.2

1190
1191

Organizations should take specific care when dealing with situations characterized above. These situations
may require an enhanced process of due diligence to ensure respect for human rights.

1192
1193
1194
1195

When operating in environments in which one or more of these circumstances apply, organizations are likely
to be faced with difficult and complex judgements as to how to conduct themselves. While there may be no
simple formula or solution, an organization should base its decisions on the primary responsibility to respecthuman rights, while also contributing to promoting and defending the overall fulfilment of human rights.

1196
1197
1198

In responding, an organization should consider the potential consequences of its actions so that the desired
objective of respecting human rights is actually achieved. In particular, it is important not to compound or
create other abuses. A situation’s complexity should not be used as an excuse for inaction.

Human rights issue 2: Human rights risk situations
Description of the issues

Related actions and expectations© ISO 2009 – All rights reserved

25

ISO/DIS 26000

1199

6.3.5

Human rights issue 3: Avoidance of complicity

1200

6.3.5.1

1201
1202
1203

In the legal context complicity has been defined in some jurisdictions as perpetrating an act or omission
having a substantial effect on the commission of an illegal act such as a crime, while having knowledge ofcontributing to that illegal act.

1204
1205
1206
1207
1208
1209

In the non-legal context, complicity derives from broad societal expectations of behaviour. In this context, anorganization may be considered complicit when it assists in the commission of wrongful acts of others that areinconsistent with, or disrespectful of, international norms of behaviour that the organization, through exercising
due diligence, knew or should have known, could lead to substantial negative impacts on the environment orsociety. An organization may also be considered complicit where it stays silent about or benefits from suchwrongful acts.

1210

While their boundaries are imprecise and evolving, three forms of complicity have been described:

1211⎯ Direct complicity This occurs when an organization knowingly assists in a violation of human rights;

1212
1213
1214
1215
1216

⎯ Beneficial complicity This involves an organization benefiting directly from human rights abuses
committed by someone else. Examples include an organization tolerating action by security forces tosuppress a peaceful protest against its activities or use of repressive measures while guarding its
facilities, or an organization benefiting economically from suppliers’ abuse of fundamental rights at work;
and

1217
1218
1219

⎯ Silent complicity This can involve the failure by an organization to raise with the appropriate authorities
the question of systematic or continuous human rights violations, such as not speaking out against
systematic discrimination in employment law against particular groups.

1220

6.3.5.2

1221
1222
1223
1224
1225
1226

One prominent area in respect of potential complicity in human rights abuses relates to security
arrangements. In this respect, among other things, an organization should: verify that its security
arrangements respect human rights and are consistent with international norms and standards for law
enforcement; security personnel (employed, contracted or sub-contracted) should be adequately trained,
including in adherence to standards of human rights; and complaints about security procedures or personnel
should be addressed and investigated promptly and, where appropriate, independently.

1227

In addition, an organization should:

Description of the issues

Related actions and expectations

1228

⎯

not provide goods or services to an entity that uses them to carry out human rights abuses;

1229
1230

⎯

not enter into a formal partnership with a partner that commits human rights abuses in the context ofthe partnership;

1231
1232

⎯

inform itself about the social and environmental conditions in which purchased goods and services
are produced; and

1233
1234

⎯ consider making public, or taking other action indicating that it does not condone acts of

1235
1236

An organization can become aware of, prevent and address risks of complicity by integrating the common
features of legal and societal benchmarks into its due diligence processes.

discrimination occurring in employment in the country concerned.

26© ISO 2009 – All rights reserved

ISO/DIS 26000

1237

6.3.6

Human rights issue 4: Resolving grievances1238

6.3.6.1

1239
1240
1241
1242
1243
1244
1245

Even where institutions operate optimally, disputes over the human rights impact of an organization's activities
and decisions may occur. Effective grievance mechanisms play an important role in the state's duty to protect
human rights. Equally, to discharge its responsibility to respect human rights an organization should establish
a mechanism for those who believe their human rights have been abused to bring this to the attention of theorganization and seek redress. This mechanism should not prejudice access to available legal channels. Nonstate mechanisms should not undermine the strengthening of state institutions, particularly judicial
mechanisms, but can offer additional opportunities for recourse and redress.

1246

6.3.6.2

1247
1248

An organization should establish remedy mechanisms for its own use and that of its stakeholders. For thesemechanisms to be effective they should be:

1249
1250

⎯ legitimate This includes clear, transparent and sufficiently independent governance structures to ensurethat no party to a particular grievance process can interfere with the fair conduct of that process.

1251
1252
1253

⎯ accessible Their existence should be publicized and adequate assistance provided for aggrieved parties
who may face barriers to access, such as language, illiteracy, lack of awareness or finance, distance orfear of reprisal;

1254
1255
1256

⎯ predictable There should be clear and known procedures, a clear time frame for each stage and clarity
as to the types of process and outcome they can and cannot offer, and a means of monitoring theimplementation of any outcome;

1257
1258

⎯ equitable Aggrieved parties should have access to sources of information, advice and expertisenecessary to engage in a fair grievance process;

1259
1260

⎯ rights-compatible The outcomes and remedies should accord with internationally recognized humanrights standards;

1261
1262
1263

⎯ clear and transparent Although confidentiality might sometimes be appropriate, the process andoutcome should be sufficiently open to public scrutiny and should give due weight to the public interest;
and

1264
1265
1266

⎯ based on dialogue and mediation Aggrieved parties should have the right to seek alternative,
independent mechanisms for adjudication where bilateral mechanisms involving only the aggrieved andthe organization fail.

1267

6.3.7

1268

6.3.7.1

1269
1270
1271
1272
1273
1274
1275

Discrimination involves any distinction, exclusion or preference that has the effect of nullifying equality oftreatment or opportunity, where that consideration is based on prejudice rather than a legitimate ground.
Illegitimate grounds for discrimination include but are not limited to: race, colour, gender, age, marital status,
language, property, nationality or national origin, religion, ethnic or social origin, caste, economic grounds,
disability, sexual orientation, health status, HIV/AIDS status, pregnancy, political affiliation or political or other
opinion [36][43][100][101][102][103][117]. The prohibition of discrimination is one of the most fundamental principles ofinternational human rights law.

1276
1277
1278

The full and effective participation and inclusion in society of all groups, including those who are vulnerable,
provides and increases opportunities for all organizations as well as the people concerned. An organization
has much to gain from taking an active approach to ensuring equal opportunity and respect for all individuals.

Description of the issues

Related actions and expectations

Human rights issue 5: Discrimination and vulnerable groups
Description of the issues© ISO 2009 – All rights reserved

27

ISO/DIS 26000

1279
1280
1281
1282

Groups that have suffered persistent discrimination, leading to entrenched disadvantages, are vulnerable tofurther discrimination, and their human rights should be the focus of additional attention in terms of protection
and respect by organizations. While vulnerable groups typically include those mentioned in 6.3.7.2, there may
be other vulnerable groups in the particular community in which an organization operates.

1283
1284
1285
1286

Discrimination can also be indirect. This occurs when an apparently neutral provision, criterion or practicewould put persons with a particular attribute, for example a particular religion or belief, disability, age, race orsexual orientation, at a disadvantage compared with other persons, unless that provision, criterion or practice
is objectively justified by a legitimate aim and the means of achieving that aim are appropriate and necessary.

1287

6.3.7.2

1288
1289
1290

An organization should take care to ensure that it does not discriminate against employees, partners,
customers, stakeholders, members and anyone else with whom it has any contact or on whom it can have an
impact.

1291
1292
1293
1294
1295
1296

An organization should examine its own operations and the operations of other parties within its sphere of
influence, to determine whether direct or indirect discrimination is present. It may, for example, undertake ananalysis of typical ways in which it interacts with women, as compared with men, and consider whether
policies and decisions in this respect are objective or reflect stereotyped preconceptions. It may wish to seek
advice from local or international organizations, with expertise in human rights. An organization may be guided
by the findings and recommendations of international or national monitoring or investigative procedures.

1297
1298

An organization should consider facilitating the raising of awareness of their rights among members ofvulnerable groups.

1299
1300
1301
1302

An organization also should contribute to redressing discrimination or the legacy of past discrimination,
wherever practicable. For example, it should make special efforts to employ or do business with organizations
operated by people from groups historically discriminated against; where feasible, it should support efforts toincrease access to education, infrastructure or social services for groups denied full access.

1303
1304
1305

An organization can take a positive and constructive view of diversity among the people with whom itinteracts. It could consider not only the human rights aspects but also the gains for its own operations in termsof the value added by the full development of multifaceted human resources and relations.

1306

The following are examples of vulnerable groups.

1307
1308
1309
1310
1311
1312

⎯ Women and girls comprise half of the world population, but they are frequently denied access toresources and opportunities on equal terms with men and boys. Women have the right to enjoy all humanrights without discrimination, including in education, employment and economic and social activities aswell as the right to decide on marriage and family matters and the right to make decisions over their own
reproductive health. An organization’s policies and activities should respect women’s rights and promote
the equal treatment of women and men in the economic, social and political spheres [97].

1313
1314
1315
1316

⎯ People with disabilities are often vulnerable, in part because of misperceptions about their skills andabilities. An organization should contribute to ensuring that men and women with disabilities are accorded
dignity, autonomy and full participation in society. The principle of non-discrimination should be respected
and organizations should consider making reasonable provisions for access to facilities.

1317
1318
1319
1320
1321

⎯ Children are a particularly vulnerable segment of society, in part because of their dependent status. In
taking action that may affect children, primary consideration should be given to the best interests of thechild. The principles of the Convention on the Rights of the Child, which include non-discrimination, achild’s right to life, survival, development and free expression, should always be respected and taken into
account [99][110][111].

1322
1323
1324
1325

⎯ Indigenous peoples enjoy collective rights, and individuals belonging to indigenous peoples share
universal human rights, in particular the right to equal treatment and opportunity. The collective rights
include: self determination (which means the right to determine their identity, their political status and theway they want to develop); access to and management of traditional land, water and resources;

28

Related actions and expectations© ISO 2009 – All rights reserved

ISO/DIS 26000

1326
1327
1328

maintaining and enjoying their customs, culture, language and traditional knowledge free fromdiscrimination; and managing their cultural and intellectual property [40][115]. . An organization should
recognize and respect the rights of indigenous peoples when carrying out its decisions and activities.

1329
1330
1331
1332

⎯ Migrants, migrant workers and their families may also be vulnerable owing to their foreign or regional
origin, particularly if they are irregular or undocumented migrants. An organization should respect theirrights and contribute to promoting a climate of respect for the human rights of migrants, migrant workers
and their families [43][44][45][106].

1333
1334
1335
1336
1337

⎯ People discriminated against on the basis of descent, including caste. Hundreds of millions ofpeople are discriminated against because of their hereditary status or descent. This form of discrimination
is based on the notion that some people are considered unclean because of their group into which they
are born. An organization should avoid such practices and, where feasible, seek to contribute toeliminating these prejudices.

1338
1339
1340
1341

⎯ Other vulnerable groups include, for example, the elderly, the displaced, the poor, illiterate people andminority and religious groups. An organization should recognize and respect the rights of these groups,
strive to provide equal opportunity and equal treatment for all and promote a general climate of inclusion,
free from prejudice.

1342

6.3.8 Human rights issue 6: Civil and political rights

1343

6.3.8.1

1344
1345
1346
1347
1348
1349

Civil and political rights include absolute rights such as the right to life, the right to a life with dignity, the rightto freedom from torture, the right to security, the right to own property, liberty and integrity of the person, andthe right to due process of law and a fair hearing when facing criminal charges. They further include freedomof opinion and expression, freedom of peaceful assembly and association, freedom to adopt and practise areligion, freedom to hold beliefs, freedom from arbitrary interference with family, home or correspondence andthe right to privacy, the right to access to public services and the right to take part in elections [107][113].

1350

6.3.8.2

1351
1352

An organization should respect all individual civil and political rights. Examples include, but are not limited to,the following:1353⎯ life of individuals;

1354
1355

⎯ freedom of opinion and expression. An organization should not aim to suppress anyone’s views or
opinions, even when the person expresses criticism of the organization internally or externally;1356⎯ freedom of peaceful assembly and of association;

1357
1358

⎯ freedom to seek, receive and impart information and ideas through any means, regardless of national
borders; and

1359
1360
1361

⎯ access to due process and the right to a fair hearing before any internal disciplinary measure is taken.
Any disciplinary measure should be proportionate and not involve physical punishment or inhuman ordegrading treatment.

1362

6.3.9

1363

6.3.9.1

1364
1365
1366

Every person, as a member of society, has economic, social and cultural rights necessary for his or her dignity
and personal development. These include the right to: education; work in just and favourable conditions;
freedom of association; health; a standard of living adequate for the physical and mental health and well-being

Description of the issues

Related actions and expectations

Human rights issue 7: Economic, social and cultural rights
Description of the issue© ISO 2009 – All rights reserved

29ISO/DIS 26000

1367
1368
1369
1370
1371

of himself or herself and his or her family; food, clothing, housing, medical care and necessary social
protection, such as security in the event of unemployment, sickness, disability, widowhood, old age or otherlack of livelihood in circumstances beyond his or her control; practise a religion and culture; and genuine
opportunities to participate without discrimination in decision making that supports positive practices anddiscourages negative practices in relation to these rights[108].

1372

6.3.9.2

1373
1374
1375
1376
1377
1378
1379

An organization has a responsibility to respect economic, social and cultural rights by exercising due diligence
to ensure that it does not engage in actions that infringe, obstruct or impede the enjoyment of such rights. The
following are examples of what an organization should do to respect these rights. An organization should
assess the possible impacts of its activities, products and services, as well as new projects, on these rights,
including the rights of the local population. Further, it should neither directly nor indirectly limit nor deny accessto an essential product or resource, such as water. For example, production processes should notcompromise the supply of scarce potable water resources.

1380
1381
1382

A socially responsible organization could also contribute to the fulfilment of such rights when appropriate while
keeping in mind the different roles and capacities of governments and other organizations related to theprovision of these rights. An organization could consider, for example:

1383
1384

⎯ ways of facilitating access to, and where possible providing support and facilities for, education and lifelong learning for community members;

1385
1386

⎯ joining efforts with other organizations and governmental institutions supporting respect for andrealization of economic, social and cultural rights;

1387⎯ exploring ways related to their core activities to contribute to the fulfilment of these rights;

1388⎯ ways to adapt goods or services to the purchasing ability of poor people; and1389⎯ making its facilities and resources available for hosting occasional cultural activities in the community.

1390
1391
1392

Economic, social and cultural rights, as with any other right, should also be considered in the local context.
Further guidance on related actions and expectations is provided in 6.8 on community involvement anddevelopment.

1393

6.3.10 Human rights issue 8: Fundamental principles and rights at work1394

6.3.10.1 Description of the issue1395

The International Labour Organization (ILO) has identified fundamental rights at work [21]. These include:1396⎯ freedom of association and effective recognition of the right to collective bargaining [29][68];1397⎯ the elimination of all forms of forced or compulsory labour [17][27] ;1398⎯ the effective abolition of child labour [46][47][81][82]; and1399⎯ the elimination of discrimination in respect of employment and occupation [22][24][25].

1400

6.3.10.2 Related actions and expectations

1401
1402

Although these rights are legislated for in many jurisdictions, an organization should independently ensure thatit addresses the following matters:

1403
1404
1405

⎯ freedom of association and collective bargaining [29][68] Representative organizations formed or joined
by workers should be recognized for purposes of collective bargaining. Terms and conditions of
employment may be fixed by voluntary collective negotiation where workers so choose. Workers'

30

Related actions and expectations© ISO 2009 – All rights reserved

ISO/DIS 26000

1406
1407
1408
1409
1410

representatives should be given appropriate facilities that will enable them to do their work effectively andallow them to perform their role without interference. Collective agreements should include provisions forthe settlement of disputes. Workers' representatives should be provided with information required formeaningful negotiations. (See 6.4 for further information on freedom of association and on how freedomof association and collective bargaining relate to social dialogue.)

1411
1412
1413
1414
1415
1416
1417

⎯ forced labour [17][27] An organization should not engage in or benefit from any use of forced orcompulsory labour. No work or service should be exacted from any person under the threat of any penalty
or when the work is not conducted voluntarily. An organization should not engage or benefit from prison
labour, unless the prisoners have been convicted in a court of law and their labour is under thesupervision and control of a public authority. Further, prison labour should not be used by privateorganizations unless performed on a voluntary basis, as evidenced by, among other things, fair anddecent conditions of employment.

1418
1419
1420
1421
1422
1423

⎯ equal opportunities and non-discrimination [22][24][25] An organization should confirm that its
employment policies are free from bias based on race, colour, gender, age, nationality or national origin,ethnic or social origin, caste, marital status, sexual orientation, disability, health status such as HIV/AIDS
status or political affiliation or other bias. Hiring policies and practices, earnings, employment conditions,access to training and promotion, and termination of employment should be based only on therequirements of the job. Organizations should also take steps to prevent harassment in the workplace.

1424
1425

⎯ An organization should periodically assess the impact on promotion of equal opportunities andnon-discrimination.

1426
1427
1428
1429
1430
1431

⎯ An organization should take positive actions to provide for the protection and advancement ofvulnerable groups such as indigenous and migrant workers and workers with disabilities. Thismight include establishing workplaces for persons with disabilities to help them earn a living
under suitable conditions, and establishing or participating in programmes that address issues
such as promotion of youth employment and equal employment opportunities for women andmore balanced representation of women in senior positions.

1432
1433
1434
1435
1436
1437
1438

⎯ child labour [46][47][81][82][99] The minimum age for employment is determined through international
instruments (see Box 7 and Table 3). Organizations should not engage in or benefit from any use of childlabour. If an organization has child labour in its operations or sphere of influence, it should ensure not
only that the children are removed from work, but also that they are provided with appropriate
alternatives, in particular education. Light work that does not harm a child or interfere with school
attendance or with other activities necessary to a child’s full development (such as recreational activities)
is not considered child labour.

1439
Box 7 – Child labour

1440[46][81]

1441
1442
1443
1444
1445
1446
1447

ILO Conventions
provide the framework for national law to prescribe a minimum age for admission toemployment or work that must not be less than the age for completing compulsory schooling, and in any casenot less than 15 years. In countries where economic and educational facilities are less well developed, theminimum age may be as low as 14 years. Exception may also be made from 13 or 12 years for "light work"[46][47]. The minimum age for hazardous work — work that is likely to harm the health, safety or morals of thechild as a consequence of its nature or the circumstances under which it is carried out — is 18 years of age
for all countries [81][82] (see Table 3).

1448
1449
1450

The term “child labour” should not be confused with “youth employment” or “student work”, which may be both
legitimate and desirable if performed as part of a genuine apprenticeship or training programme that respects
relevant laws and regulations.

1451
1452
1453
1454
1455

Child labour is a form of exploitation that is a violation of a human right. Child labour damages a child’s
physical, social, mental, psychological and spiritual development. Child labour deprives boys and girls of theirchildhood and their dignity. They are deprived of an education and may be separated from their families.
Children who do not complete their basic education are likely to remain illiterate and never acquire the skills
needed to get a job that enables them to contribute to the development of a modern economy. Consequently© ISO 2009 – All rights reserved31ISO/DIS 26000

1456
1457
1458

child labour results in under-skilled, unqualified workers and jeopardizes future improvements of skills in theworkforce and future economic and social development. Child labour may also deprive youth and adult
workers of work, and depress wages.

1459
1460
1461
1462
1463
1464
1465
1466
1467

An organization should make efforts to eliminate all forms of child labour. Efforts to eliminate the worst formsof child labour should not be used to justify other forms of child labour. An organization should analyze thedifferent circumstances of girls and boys and the different ways in which children from ethnic populations or
populations that are discriminated against are affected, so that preventive and corrective measures can betargeted and effective. When children below the legal working age are found in the workplace, measures
should be taken to remove them from work. To the extent possible, an organization should help the child who
has been removed from the workplace and his or her family to access adequate services and viable
alternatives to ensure that he or she does not end up in the same or a worse situation, either working
elsewhere or being exploited.

1468
1469
1470
1471

Effectively eliminating child labour requires broad collaboration in society. An organization should co-operatewith other organizations and government agencies to release children from work and into free, full-time andquality education.

1472
1473

Table 3 — ILO Standards on minimum age for admission to employment or work
Developed countries

Developing countries

Regular work

15 years

14 yearsHazardous work

18 years

18 years

Light work

13 years

12 years

1474
1475

6.4 Labour practices

1476

6.4.1

1477

6.4.1.1

1478
1479

The labour practices of an organization encompass all policies and practices relating to work performed
within, by or on behalf of the organization.

1480
1481
1482
1483

Labour practices extend beyond the relationship of an organization with its direct employees 2 or the
responsibilities that an organization has at a workplace that it owns or directly controls. Labour practices
include the responsibilities of an organization for work performed on its behalf by others, including
subcontracted work.

1484
1485
1486
1487
1488
1489

Labour practices include the recruitment and promotion of workers; disciplinary and grievance procedures; thetransfer and relocation of workers; termination of employment; training and skills development; health, safety
and industrial hygiene; and any policy or practice affecting conditions of work, in particular working time andremuneration. Labour practices also include the recognition of worker organizations and representation andparticipation of both worker and employer organizations in collective bargaining, social dialogue and tripartite
consultation (see Box 8) to address social issues related to employment.

Overview of labour practices
Organizations and labour practices

2 The term “employee” refers to an individual in a relationship recognized as an “employment relationship” in national law

or practice. The term “worker” is a more general term and refers to anyone who performs work. The term “worker” could
refer to an employee or to someone who is self-employed.

32© ISO 2009 – All rights reserved

ISO/DIS 26000

1490

6.4.1.2

Labour practices and social responsibility

1491
1492
1493
1494
1495
1496

The creation of jobs, as well as wages and other compensation paid for work performed are among anorganization's most important economic and social contributions. Meaningful and productive work is an
essential element in human development; standards of living are improved through full and secure
employment. Its absence is a primary cause of social problems. Labour practices have a major impact on
respect for the rule of law and on the sense of fairness present in society: socially responsible labour practices
are essential to social justice, stability and peace [33].

1497

6.4.2

1498

6.4.2.1

1499
1500
1501
1502
1503
1504

A fundamental principle in the ILO's 1944 Declaration of Philadelphia [37] is that labour is not a commodity.
This means that workers should not be treated as a factor of production and subjected to the same market
forces that apply to commodities. The inherent vulnerability of workers and the need to protect their basic
rights is reflected in the Universal Declaration of Human Rights and the International Covenant on Economic,
Social and Cultural Rights [5]. The principles involved include the right of everyone to earn a living by freely
chosen work, and the right to just and favourable conditions of work.

1505

6.4.2.2

1506
1507
1508
1509

The human rights recognized by the ILO as constituting fundamental rights at work are addressed in 6.3.10.
Many other ILO conventions and recommendations complement and reinforce various provisions in the
Universal Declaration of Human Rights and its two covenants mentioned in Box 6 and can be used as asource of practical guidance on the meaning of various human rights.

1510
1511

The primary responsibility for ensuring fair and equitable treatment for workers lies with governments. This isachieved through

1512
1513

⎯ adopting legislation consistent with the Universal Declaration of Human Rights and relevant ILO labour
standards,

1514⎯ enforcing those laws, and1515⎯ ensuring that workers and organizations have the necessary access to justice.

1516

Labour laws and practices will vary from country to country.

1517
1518
1519
1520
1521
1522

Where governments have failed to legislate, an organization operating in such situations should abide by theprinciples underlying these international instruments. Where the law is adequate but government enforcement
is inadequate, an organization should abide by the law. It is important to distinguish between the government
in its role as organ of state and the role of government in its role as an employer. Government bodies or stateowned organizations have the same responsibilities for their labour practices as other organizations, though
they have other responsibilities because they create and apply laws and regulations and administer justice.

1523

6.4.3

1524

6.4.3.1

1525
1526
1527

The significance of employment for human development is universally accepted. As an employer, anorganization contributes to one of the most widely accepted objectives of society, namely the improvement ofstandards of living through full and secure employment and decent work.

1528
1529
1530
1531

Every country provides a legal framework that regulates the relationship between employers and employees.
Although the precise tests and criteria to determine whether an employment relationship exists vary from one
country to another, the fact that the power of the contracting parties is not equal and that employees therefore
require additional protection is universally accepted, and forms the basis for labour law.

Principles and considerations
Principles

Considerations

Labour practices issue 1: Employment and employment relationships
Description of the issue© ISO 2009 – All rights reserved

33

ISO/DIS 26000

1532
1533

The employment relationship confers rights and imposes obligations on both employers and employees in theinterest of both the organization and society.

1534
1535
1536
1537
1538
1539
1540
1541
1542

Not all work is performed within an employment relationship. Work and services are also performed by men
and women who are self-employed; in these situations the parties are considered independent of each otherand have a more equal and commercial relationship. The distinction between employment and commercial
relationships is not always clear and is sometimes wrongly labelled, with the consequence that workers do notalways receive the protections and rights that they are properly entitled to receive. It is important for bothsociety and the individual performing work that the appropriate legal and institutional framework be recognized
and applied. Whether work is performed under an employment contract or a commercial contract, all parties toa contract are entitled to understand their rights and responsibilities and to have appropriate recourse in theevent that the terms of the contract are not respected [23].

1543
1544
1545
1546

In this context, labour is understood to be work performed for compensation and does not include activities
undertaken by genuine volunteers. However the policies and measures that all organizations should adopt todischarge and fulfil obligations relating to such things as legal liability and duty of care also need to be taken
into account where volunteers are involved.

1547

6.4.3.2

1548

An organization should:

1549
1550

⎯ be confident that all work is performed by women and men who are legally recognized as employees or
who are legally recognized as being self-employed;

1551
1552

⎯ not seek to avoid the obligation that the law places on the employer by disguising relationships that would
otherwise be recognized as an employment relationship under the law;

1553
1554
1555

⎯ recognize the importance of secure employment to both the individual worker and to society. Use active
workforce planning to avoid the use of work performed on a casual basis or the excessive use of work
performed on a temporary basis, except where the nature of the work is genuinely short term or seasonal;

1556
1557
1558

⎯ provide reasonable notice, timely information and, jointly with worker representatives where they exist,
consider how to mitigate adverse impacts to the greatest possible extent when considering changes in its
operations, such as closures that affect employment [72][73];

1559
1560
1561
1562

⎯ ensure equal opportunities for all workers and not discriminate either directly or indirectly in any labour
practice including on the grounds of race, colour, gender, age, nationality or national origin, ethnic orsocial origin, caste, marital status, sexual orientation, disability, health status such as HIV/AIDS status orpolitical affiliation;

1563⎯ eliminate arbitrary or discriminatory dismissal practices, if any [72][73];1564⎯ protect employee personal data and privacy;

1565
1566
1567
1568
1569

⎯ take steps to ensure that work is contracted or sub-contracted out only to organizations that are legally
recognized or are otherwise able and willing to assume the responsibilities of an employer and to provide
decent working conditions. An organization should use only those labour intermediaries who are legally
recognized and where other arrangements for the performance of work confer legal rights on those
performing the work [60][61];

1570
1571
1572
1573
1574
1575
1576
1577

⎯ not benefit from unfair, exploitative or abusive labour practices of their partners, suppliers or subcontractors. An organization should make reasonable efforts to encourage organizations in its sphere of
influence to follow responsible labour practices, recognizing that a high level of influence is likely tocorrespond to a high level of responsibility to exercise that influence. Depending upon the situation andinfluence, reasonable efforts could include establishing contractual obligations on suppliers and subcontractors; making unannounced visits and inspections; and exercising due diligence in supervising
contractors and intermediaries. Where suppliers and sub-contractors are expected to comply with a codeof labour practice, the code should be consistent with the Universal Declaration of Human Rights and the34

Related actions and expectations© ISO 2009 – All rights reserved

ISO/DIS 26000

1578
1579

principles underlying relevant ILO labour standards (see 5.2.3 for additional information about
responsibilities in the sphere of influence); and

1580
1581
1582

⎯ where operating internationally, endeavour to increase the employment, occupational development,
promotion and advancement of nationals of the host country. This includes sourcing and distributing
through local enterprises where practical. [39]

1583
1584
1585

Box 8 – The International Labour Organization

1586
1587
1588
1589
1590
1591
1592
1593
1594
1595
1596
1597
1598
1599
1600

The International Labour Organization is a United Nations agency with a tripartite structure (governments,
workers and employers) that was established for the purpose of setting international labour standards. These
minimum standards are legal instruments setting out universal basic principles and rights at work. They
pertain to workers everywhere, working in any type of organization; and are intended to prevent unfair
competition based on exploitation and abuse. ILO standards are technically well informed and have thesupport of employers, workers and governments, whose tripartite negotiation at the global level leads to theadoption of the standards. ILO instruments are kept up to date through a review process and through thejurisprudence of a formal supervisory mechanism that interprets the meaning and proper application of ILO
standards. ILO Conventions and Recommendations, together with the ILO Declaration on Fundamental
Principles and Rights at Work 1998 [21] and the ILO’s Tripartite Declaration of Principles Concerning
Multinational Enterprises and Social Policy 1977 (last revised 2006) [39], constitute the most authoritative
guidance with respect to labour practices and some other important social issues. The ILO seeks to promote
opportunities for women and men to obtain decent and productive work, which it defines as work performed in
conditions of freedom, equity, security and human dignity.

1601
1602

6.4.4

Labour practices issue 2: Conditions of work and social protection1603

6.4.4.1

1604
1605
1606
1607
1608

Conditions of work include wages and other forms of compensation, working time, rest periods, holidays,
disciplinary and dismissal practices, maternity protection and welfare matters such as safe drinking water,
canteens and access to medical services. Many of the conditions of work are set by national laws andregulations or by legally binding agreements between those for whom work is performed and those who
perform work. The employer can nevertheless still determine many of the conditions of work.

1609
1610

Conditions of work greatly affect the quality of the life of workers and their families, and also economic andsocial development. Fair and appropriate consideration should be given to the quality of conditions of work.

1611
1612
1613
1614
1615

Social protection refers to all legal guarantees and organizational policies and practices to mitigate thereduction or loss of income in case of employment injury, illness, maternity, parenthood, old age,
unemployment, disability or any other financial hardship. Social protection plays an important role inpreserving human dignity and establishing a sense of fairness and social justice. Generally, the primary
responsibility for social responsibility lies with the state.

1616

6.4.4.2

1617

An organization should:

1618
1619

⎯ ensure that the conditions of work comply with national laws and regulations and are consistent with
relevant international labour standards;

1620
1621

⎯ respect higher levels of provision established through other applicable legally binding instruments such ascollective agreements;

Description of the issue

Related actions and expectations© ISO 2009 – All rights reserved

35

ISO/DIS 26000

1622
1623

⎯ observe at least those minimum provisions defined in international labour standards as established by the
ILO, especially where national legislation has not yet been adopted;

1624
1625
1626

⎯ provide decent conditions of work in respect of wages [48][49][62][63][65] , hours of work [28][32][50][51][67], weekly
rest, holidays [30][31][74][75][76], health and safety [18][19][36][38][52][53][54][55][65][66][69][70][77], maternity protection[41][42][71]and ability to combine work with family responsibilities [79];

1627
1628

⎯ provide conditions of work that are comparable with those offered by similar employers in the locality
concerned and that permit, to the greatest extent possible, work-life balance [60][61];

1629
1630
1631
1632
1633
1634
1635
1636

⎯ provide wages and other forms of remuneration in accordance with national laws, regulations or collective
agreements. An organization should pay wages at least adequate for the needs of workers and theirfamilies. In doing so, it should take into account the general level of wages in the country, the cost ofliving, social security benefits and the relative living standards of other social groups. It should also
consider economic factors, including the requirements of economic development, levels of productivity
and the desirability of attaining and maintaining a high level of employment. In determining wages andworking conditions that reflect these considerations, the organization should bargain collectively with theworkers where they so wish, in accordance with national systems for collective bargaining [60][61];1637⎯ provide equal pay for work of equal value [24][25];

1638
1639

⎯ pay wages directly to the workers concerned, subject only to any restriction or deduction permitted bylaws, regulations or collective agreements [48][49][62][63][64];

1640
1641

⎯ comply with any obligation concerning the provision of social protection for workers in the country ofoperation[39];

1642
1643
1644

⎯ respect the right of workers to adhere to normal or agreed working hours established in laws, regulations
or collective agreements [48][49][62][63][64]. It should also provide workers with weekly rest and paid annual
leave [28][32][50][51][67];

1645
1646
1647
1648
1649

⎯ compensate workers for overtime in accordance with laws, regulations or collective agreements. Whenrequesting workers to work overtime, an organization should take into account the interests, safety andwell-being of the workers concerned and any hazard inherent in the work. An organization should respectlaws and regulations prohibiting mandatory and non-compensated overtime [48][49][62][63][64], and always
respect the basic human rights of workers concerning forced labour [27]; and

1650
1651

⎯ wherever possible, allow observance of national or religious traditions and customs with respect to weekly
rest.

1652

6.4.5

1653

6.4.5.1

1654
1655
1656
1657
1658

Social dialogue includes all types of negotiation, consultation or exchange of information between or among
representatives of governments, employers and workers, on matters of common interest relating to economic
and social concerns. It could take place between employer and worker representatives, on matters affecting
their interests, and could also include governments, where broader factors, such as legislation and social
policy, are at stake.

1659
1660
1661
1662
1663
1664

Independent parties are required for social dialogue. Worker representatives should be freely elected, in
accordance with national laws, regulations or collective agreements, by either the members of their tradeunion or by the workers concerned. They should not be designated by the government or the employer. Social
dialogue takes various forms, including enterprise-level information and consultation mechanisms (such asworks councils) and collective bargaining. Trade unions, as the chosen representatives of workers, have aparticularly important role to play in social dialogue.

36

Labour practices issue 3: Social dialogue
Description of the issue© ISO 2009 – All rights reserved

ISO/DIS 26000

1665
1666
1667

Social dialogue is based on the recognition that employers and workers have both competing and mutualinterests, and plays a significant role in industrial relations, policy formulation and governance in many
countries.

1668
1669
1670
1671
1672
1673
1674
1675
1676

Effective social dialogue provides a mechanism for developing policy and finding solutions that take into
account the priorities and needs of both employers and workers, and thus results in outcomes that aremeaningful and long-lasting for both the organization and society. Social dialogue can contribute toestablishing participation and democratic principles in the workplace, to better understanding between theorganization and those who perform its work and to healthy labour-management relations, thus minimizing
resort to costly industrial disputes. Social dialogue is a powerful means for managing change. It can be used
to design skills development programmes contributing to human development and enhancing productivity, or
to minimize the adverse social impacts of change in the operations of organizations. Social dialogue could
also include transparency on social conditions of sub-contractors.

1677
1678
1679
1680

Social dialogue can take many forms and can occur at various levels. Workers may wish to form groups with abroader occupational, inter-occupational or geographical coverage. Employers and workers are in the best
position to decide jointly the most appropriate level. One way to do this is by adopting framework agreements
supplemented by local organization-level agreements in accordance with national law or practice.

1681
1682
1683
1684

At times, social dialogue may address contentious matters, in which case the parties can establish a dispute
resolution process. Social dialogue can also concern grievances for which a complaints mechanism isimportant, particularly in countries where the fundamental principles and rights at work are not adequately
protected.

1685
1686

International social dialogue is a growing trend, and includes regional and global dialogue and agreements
between organizations operating internationally and international trade union organizations.

1687

6.4.5.2

1688

An organization should [20][26][78]:

1689
1690

⎯ recognize the importance for organizations of social dialogue institutions and applicable collective
bargaining structures, including at the international level;

1691
1692

⎯ respect at all times the right of workers to form or join their own organizations to advance their interests or
to bargain collectively;

1693
1694
1695

⎯ not obstruct workers who seek to form or join their own organizations and to bargain collectively, forinstance by dismissing or discriminating against them, through reprisals or by making any direct orindirect threat so as to create an atmosphere of intimidation or fear;

1696
1697
1698

⎯ where changes in operations would have major employment impacts, provide reasonable notice to theappropriate government authorities and representatives of the workers so that the implications may be
examined jointly to mitigate any adverse impact to the greatest possible extent;

1699
1700
1701
1702

⎯ as far as possible, and to an extent that is reasonable and non-disruptive, provide duly designated worker
representatives with access to authorized decision makers, to workplaces, to the workers they represent,
to facilities necessary to perform their role and to information that will allow them to have a true and fairpicture of the organization's finances and activities; and

1703
1704
1705

⎯ refrain from encouraging governments to restrict the exercise of the internationally recognized rights of
freedom of association and collective bargaining or participating in incentive schemes based on such
restrictions.

1706
1707
1708

Organizations may also wish to consider participating, as appropriate, in relevant employers’ organizations asa means of creating opportunities for social dialogue and extending their expression of social responsibility
through such channels.

Related actions and expectations© ISO 2009 – All rights reserved

37ISO/DIS 26000

1709

6.4.6

1710

6.4.6.1

1711
1712
1713
1714

Health and safety at work concerns the promotion and maintenance of the highest degree of physical, mental
and social well-being of workers and prevention of harm to health caused by working conditions. It also relates
to the protection of workers from risks to health and the adaptation of the occupational environment to thephysiological and psychological needs of workers.

1715
1716
1717
1718
1719

The financial and social costs to society of work-related illness, injuries and death are high. Accidental andchronic pollution and other workplace hazards that are harmful for workers may also have impacts oncommunities and the environment. (For more information on environmental hazards see 6.5.) Health andsafety concerns arise over dangerous equipment, processes, practices and substances (chemical, physicaland biological).

1720

6.4.6.2

1721

An organization should:

1722
1723
1724

⎯ develop, implement and maintain a health, safety and working environment policy that clearly states that
implementation of good health, safety and environmental standards should not be traded off against good
performance: the two are mutually reinforcing;

1725
1726
1727

⎯ understand and apply principles of health and safety management, including the hierarchy of controls:
elimination, substitution, engineering controls, administrative controls, work procedures and personal
protective equipment;

1728⎯ analyze and control the health and safety risks involved in its activities;

1729
1730

⎯ communicate information about the requirement that workers should follow all safe practices at all times
and ensure that workers follow the proper procedures;

1731
1732

⎯ provide the safety equipment needed, including personal protective equipment, for the prevention ofoccupational injuries, diseases and accidents, as well as for dealing with emergencies;

1733
1734

⎯ record and investigate all health and safety incidents and problems raised by workers in order to minimize
or eliminate them;

1735
1736
1737

⎯ address the specific and sometimes different ways in which women and men are affected by occupationalsafety and health (OSH) risks, as well as the ways people with disabilities and workers below 18 years ofage may be affected;

1738
1739

⎯ provide equal health and safety protection for part-time and temporary workers, as well as subcontracted
workers operating on the premises;1740⎯ strive to eliminate psychosocial hazards in the workplace, which contribute or lead to stress and illness;1741⎯ provide adequate training to all relevant personnel on all relevant matters and

1742
1743

⎯ respect the principle that workplace health and safety measures should not involve monetary
expenditures by workers; and

1744
1745

⎯ base its health, safety and environment systems on the participation of the workers concerned (see Box9) and recognize and respect the rights of workers to:
⎯

1746
1747

38

Labour practices issue 4: Health and safety at work
Description of the issue

Related actions and expectations

obtain full and accurate information concerning the health and safety risks and the best practices
used to address these risks;© ISO 2009 – All rights reserved

ISO/DIS 26000

1748

⎯

freely inquire into and to be consulted on all aspects of their health and safety related to their work;

1749
1750

⎯

refuse work that is reasonably considered to pose an imminent or serious danger to their life or
health or to the lives and health of others;

1751

⎯

seek outside advice from workers’ organizations and others who have expertise;

1752

⎯

report health and safety matters to the relevant authorities;

1753

⎯

participate in health and safety decisions and activities, including investigation of accidents; and

1754

⎯

be free of the threat of reprisals for doing any of these things [18][19][36][38][52][53][54][55][65][66][69][70][77].

1755
1756

Box 9 – Joint labour-management health and safety committees

1757
1758
1759

An effective occupational health and safety programme depends on the involvement of workers. Joint labourmanagement health and safety committees can be the most important part of the organization's health andsafety programme. Joint committees can:1760

⎯ gather information;

1761⎯ develop and disseminate safety manuals and training programmes;1762⎯ report, record and investigate accidents; and1763⎯ inspect and respond to problems raised by workers or management.

1764
1765
1766
1767
1768
1769
1770

Worker representatives on these committees should not be appointed by management but elected by theworkers themselves. Membership in these committees should be equally divided among management andworker representatives and should include both men and women whenever possible. The committees should
be of sufficient size for all shifts, sections and locations of the organization to be represented. They should not
be considered a substitute for trade unions or works councils.

1771

6.4.7

1772

6.4.7.1

1773
1774
1775
1776
1777

Human development includes the process of enlarging people's choices by expanding human capabilities andfunctioning, thus enabling women and men to lead long and healthy lives, to be knowledgeable and to have adecent standard of living. Human development also includes access to political, economic and social
opportunities for being creative and productive and for enjoying self-respect and a sense of belonging to acommunity and contributing to society.

1778
1779
1780
1781
1782

Employers can use workplace policy and initiatives to further human development by addressing importantsocial concerns, such as fighting discrimination, balancing family responsibilities and promoting health andwell-being. They can also use workplace policy and initiatives to increase the capacity and employability of
individuals. Employability refers to the experiences, competencies and qualifications that increase anindividual’s capacity to secure and retain decent work.

1783

6.4.7.2

1784

An organization should [33][34][35][42][56][57][58][59][79][80] :Labour practices issue 5: Human development and training in the workplace
Description of the issue

Related actions and expectations© ISO 2009 – All rights reserved

39

ISO/DIS 26000

1785
1786

⎯ provide all workers at all stages of their work experience with access to skills development, training andapprenticeships, and opportunities for career advancement, on an equal and non-discriminatory basis;

1787
1788
1789

⎯ ensure that, when necessary, workers are helped to transition to new employment through skills
recognition systems and helped to access training on stress management to cope with being maderedundant;

1790
1791

⎯ respect the family responsibilities of workers by providing reasonable working hours, parental leave and,
when possible, childcare and other facilities that can help workers achieve a proper work-life balance; and1792⎯ establish joint labour-management programmes that promote health and well-being.

1793

6.5

1794

6.5.1 Overview of the environment

1795

6.5.1.1

1796
1797
1798
1799
1800
1801

The decisions and activities of organizations invariably have an impact on the environment no matter where
they are located. These impacts may be associated with the organization’s use of living and non-living
resources, the location of the activities of the organization, the generation of pollution and wastes, and theimplications of the organization’s activities, products and services for natural habitats. To reduce theirenvironmental impacts, organizations should adopt an integrated approach that takes into consideration theeconomic, social and environmental implications of their decisions and activities.

1802

6.5.1.2

1803
1804
1805
1806
1807
1808
1809
1810

Society is facing many environmental challenges including the depletion of natural resources, pollution,
climate change, destruction of habitats, loss of species and the collapse of whole ecosystems and thedegradation of urban and rural human settlements. As the world population grows and consumption
increases, these changes are becoming increasing threats to human security, and the health and well-being ofsociety. There is a need to identify options to reduce and eliminate unsustainable volumes and patterns of
production and consumption and to make sure that the resource consumption per person becomessustainable. Environmental matters at the local, regional and global level are interconnected. Addressing themrequires a comprehensive, systematic and collective approach.

1811
1812
1813
1814

Environmental responsibility is a precondition for the survival and prosperity of human beings. It is therefore
an important aspect of social responsibility. Environmental matters are closely linked to other social
responsibility core subjects and issues. They also require due consideration of holistic education, as
environmental education is fundamental to promoting the development of sustainable societies and lifestyles.

1815
1816
1817

Relevant technical tools from the ISO 14000-series of standards should be considered in the implementationof operations such as environmental performance evaluation, greenhouse gas emissions quantification andreporting, life cycle assessment, design for the environment and environmental labelling.

1818

6.5.2

1819

6.5.2.1

1820

An organization should respect and promote the following environmental principles:

1821
1822
1823
1824

⎯ environmental responsibility In addition to complying with law and regulations, an organization should
assume responsibility for the environmental burdens caused by its activities, products and services inrural or urban areas and the broader environment. It should act to improve its own performance, as wellas the performance of others within its control or sphere of influence.

40

The environment

Organizations and the environment

The environment and social responsibility

Principles and considerations
Principles© ISO 2009 – All rights reserved

ISO/DIS 26000

1825
1826
1827
1828
1829
1830

⎯ the precautionary approach This is drawn from the Rio Declaration on Environment and Development[119]and subsequent declarations and agreements [109] [131] [94], which advance the concepts that where
there are threats of serious or irreversible damage to the environment or human health, lack of fullscientific certainty or the lack of full certainty as to the severity of the threat to the environment should not
be used as a reason for postponing cost-effective measures to prevent environmental degradation ordamage to human health.

1831
1832
1833
1834
1835
1836

⎯ environmental risk management An organization should implement programmes using a risk-based
and sustainability perspective to avoid, assess, and reduce environmental risks and impacts from
activities, products and services. An organization should develop and implement awareness-raising
activities and emergency response procedures to reduce and mitigate environmental, health and safety
burdens caused by accidents and to communicate information about environmental incidents toappropriate authorities and local communities.

1837
1838
1839
1840
1841
1842

⎯ polluter pays An organization should bear the cost of pollution caused by its activities, products andservices according to either the extent of the environmental burden to society and the remedial action
required, or the degree to which the pollution exceeds an acceptable level (see Principle 16 of the Rio
Declaration [119]). An organization should use the polluter pays principle to internalize the cost of pollution
and quantify the economic and environmental benefits of preventing pollution in preference to mitigating
its impacts.

1843

6.5.2.2

1844
1845

In its environmental management activities, an organization should assess the relevance of, and employ asappropriate, the following approaches and strategies:

1846
1847
1848
1849

⎯ life cycle thinking The main goals of life cycle thinking are to reduce the environmental impacts ofproducts and services as well as to improve their socio-economic performance throughout their life cycle,that is, from raw materials and energy generation, through production and use, to end-of life disposal orrecovery;

1850
1851
1852

⎯ environmental impact assessment An organization should assess environmental impacts before
starting a new activity or project and use the results of the assessment as part of the decision-making
process;

1853
1854
1855
1856
1857
1858
1859

⎯ cleaner production and eco-efficiency These are strategies for satisfying human needs by using
resources more efficiently and by generating less pollution and waste. An important focus is on making
improvements at the source rather than at the end of a process or activity. Cleaner and safer productionand eco-efficiency approaches include: improving maintenance practices; upgrading or introducing newtechnologies or processes; reducing materials and energy use; using renewable energy; rationalizing theuse of water; eliminating or safely managing toxic and hazardous materials and wastes; and improving
product and service design.

1860
1861
1862
1863
1864
1865
1866

⎯ a product-service system approach This can be used to shift the focus of market interactions fromselling or providing products (that is, transfer of ownership through one-time sale or lease/rental) to sellingor providing a system of products and services that jointly fulfil customer needs (by a variety of service
and delivery mechanisms). Product-service systems include product lease, product renting or sharing,product pooling and pay-for-service. Such systems can reduce material use, decouple revenues frommaterial flows, and involve stakeholders in promoting extended producer responsibility through the life
cycle of the product and accompanying service.

1867
1868
1869

⎯ use of environmentally sound technologies and practices An organization should seek to adopt and,
where appropriate, promote the development and diffusion of environmentally sound technologies andservices (see Principle 9 of the Rio Declaration [119]).

1870
1871
1872
1873

⎯ sustainable procurement In its purchasing decisions, an organization should take into account theenvironmental, social and ethical performance of the products or services being procured, over their
entire life cycles. Where possible, it should give preference to products or services with minimized
impacts, making use of relevant independent and robust labelling schemes, such as eco-labelling.

Considerations© ISO 2009 – All rights reserved

41

ISO/DIS 26000

1874

6.5.3

1875

6.5.3.1

1876
1877
1878
1879

An organization can improve its environmental performance by preventing pollution, including emissions to air,discharges to water, the generation of solid or liquid waste, contamination of land and soils, the use anddisposal of toxic and hazardous chemicals and noise from its activities, products and services. Morespecifically, the different forms of pollution involve the following:

1880
1881
1882
1883
1884
1885

⎯ emissions to air An organization’s emissions to air of pollutants such as lead, mercury, volatile organic
compounds (VOCs), sulphur dioxide (SO2), nitrogen oxides (NOx), dioxins, particulates and ozonedepleting substances can cause environmental and health impacts that affect individuals differently.
These emissions may come directly from an organization’s facilities and activities, or be caused indirectlyby the use or end-of-life handling of its products and services or the generation of the energy it
consumes.

1886
1887
1888
1889

⎯ discharges to water An organization may cause water to become polluted through direct, intentional or
accidental discharges into surface water bodies, unintentional runoff to surface water or infiltration to
ground water. These discharges may come directly from an organization’s facilities, or be caused
indirectly by the use of its products and services.

1890
1891
1892
1893

⎯ waste An organization’s activities, products and services may lead to the generation of liquid or solid
waste that, if improperly managed, can cause contamination of air, water land and soils. Responsible
waste management seeks avoidance of waste. It follows the waste reduction hierarchy, that is: source
reduction, reuse, recycle and reprocess, waste treatment and waste disposal.

1894
1895
1896
1897

⎯ release of toxic and hazardous chemicals An organization utilizing or producing toxic and hazardous
chemicals (both naturally occurring and anthropogenic) can adversely affect ecosystems and humanhealth through acute (immediate) or chronic (long-term) impacts resulting from emissions or releases.
These can affect individuals of different genders and ages differently.

1898
1899
1900
1901
1902

⎯ other identifiable forms of pollution An organization’s activities, products and services may cause
other forms of pollution that negatively affect the health and well-being of communities and that can affectindividuals differently. These include noise, odour, visual, vibration, radiation, infectious agents (forexample, viral or bacterial), emissions from diffused or dispersed sources and biological hazards (forexample, invasive species).

1903

6.5.3.2

1904

To improve the prevention of pollution from its activities, products and services, an organization should:

1905
1906

⎯ identify the sources of pollution and waste related to its activities, products and services; and measure,record and report on its significant sources of pollution;

1907
1908

⎯ measure, record and report on reduction of pollution, water consumption, waste generation and energy
consumption;

1909
1910

⎯ implement measures aimed at preventing pollution and waste, using the waste management hierarchy,and ensuring proper management of unavoidable pollution and waste [83];

1911
1912

⎯ publicly disclose the amounts and types of relevant and significant toxic and hazardous materials used
and released, including the known human health and environmental risks of these materials;

1913⎯ systematically identify and prevent the use of
⎯

1914

42

Environmental issue 1: Prevention of pollution
Description of the issue

Related actions and expectations

banned chemicals, defined both by national law and by international conventions, and© ISO 2009 – All rights reserved

ISO/DIS 26000

1915
1916
1917
1918
1919
1920
1921
1922

⎯

where possible, chemicals identified by scientific bodies or any other stakeholder as being ofconcern. The organization should also seek to prevent use of such chemicals by organizations within
its sphere of influence. Chemicals to avoid include, but are not limited to: ozone-depleting
substances [125], persistent organic pollutants (POPs)[131] and chemicals covered under the Rotterdam
Convention[132], hazardous chemicals and pesticides (as defined by the World Health Organization).
chemicals defined as carcinogenic (including exposure to smoke from tobacco products) ormutagenic, and chemicals that affect reproduction, are endocrine disrupting, or persistent, bioaccumulative and toxic (PBTs) or very persistent and very bio-accumulative (vPvBs); and

1923
1924
1925
1926
1927

⎯ implement a chemical accident prevention and preparedness programme and an emergency plan
covering accidents and incidents both on- and off-site and involving workers, partners, authorities andlocal communities and other relevant stakeholders. Such a programme should include, among othermatters, hazard identification and risk evaluation, notification procedures and communication systems, aswell as public education and information.

1928

6.5.4

1929

6.5.4.1

1930
1931
1932
1933
1934
1935
1936
1937

To ensure the availability of resources in the future, current patterns and volumes of consumption andproduction need to change so that they operate within the Earth’s carrying capacity. The sustainable use of a
resource means that it is used at a rate that is less than, or equal to, its rate of natural replenishment. For a
non-renewable resource (such as fossil fuel), long-term sustainability requires that its rate of use be less than
the rate at which a renewable resource can be substituted for it. An organization can progress towards
sustainable resource use by using electricity, fuels, raw and processed materials, land and water more
responsibly, and by combining or replacing non-renewable with renewable resources, for example by. using
innovative technologies. Three key areas for efficiency improvements are:

1938
1939
1940
1941
1942

⎯ energy efficiency An organization should implement energy efficiency programmes to reduce the energy
demand for buildings, transportation, production processes, appliances and electronic equipment, theprovision of services or other purposes. Efficiency improvements in energy use should also complement
efforts to advance sustainable use of renewable resources such as solar energy, hydroelectricity, tidal
and wave energy, wind power and biomass.

1943
1944
1945
1946
1947

⎯ water conservation and access to water An organization should conserve and reuse water in its own
operations and stimulate water conservation within its sphere of influence. Water, including the provisionof safe, reliable drinking water and sanitation services, is a fundamental human need and a basic humanright. The Millennium Development Goals (Box 13) include the provision of sustainable access to safe
drinking water.

1948
1949
1950
1951
1952
1953
1954

⎯ efficiency in the use of materials An organization should implement materials efficiency programmes toreduce the environmental burden caused by the use of raw materials for production processes or forfinished products used in its activities or in the delivery of its services. In essence, a materials efficiency
programme is based on identification of ways to increase the efficiency of raw material use in the sphereof influence of the organization. Materials use causes numerous direct and indirect environmental
burdens, associated, for example, with the impact on ecosystems of mining and forestry, and theemissions resulting from the use, transport and processing of materials.

1955

6.5.4.2

1956

In relation to all its activities, products and services, an organization should:

1957⎯ identify the sources of energy, water and other resources used;1958⎯ measure, record and report on its significant uses of energy, water and other resources;

1959
1960

⎯ implement resource efficiency measures to reduce its use of energy, water and other resources,considering best practice indicators and other benchmarks;

Environmental issue 2: Sustainable resource use
Description of the issue

Related actions and expectations© ISO 2009 – All rights reserved

43ISO/DIS 26000

1961⎯ complement or replace non-renewable resources with alternative renewable and low impact sources;

1962⎯ use recycled materials and reuse water as much as possible;

1963⎯ manage water resources to ensure fair access for all users within a watershed; and1964⎯ promote sustainable consumption.

1965

6.5.5 Environmental issue 3: Climate change mitigation and adaptation

1966

6.5.5.1

1967
1968
1969
1970
1971
1972

It is recognized that greenhouse gas (GHG) emissions from human activities, such as carbon dioxide (CO2)and methane (CH4), are the very likely cause of global climate change, which is having significant impacts on
the natural and human environment [16]. Among the trends observed and anticipated are: rising temperatures,changes in rainfall patterns, more frequent occurrences of extreme weather events, rising sea levels, andchanges to ecosystems, agriculture and fisheries. It is anticipated that climate change may pass a point
beyond which changes would become far more drastic and difficult to address.

1973
1974
1975
1976

Every organization is responsible for some GHG emissions (either directly or indirectly) and will be affected insome way by climate change. There are implications for organizations in terms of both minimizing their own
GHG emissions (mitigation) and planning for a changing climate (adaptation). Adapting to climate change hassocial implications in the form of impacts on health, prosperity and human rights.

1977

6.5.5.2

1978

6.5.5.2.1

1979

To mitigate climate change impacts related to its activities, products and services, an organization should:

1980
1981

⎯ identify the sources of direct and indirect GHG emissions and define its boundaries (scope) ofresponsibility;

1982
1983
1984

⎯ measure, record and report on its significant GHG emissions, preferably using methods defined ininternationally agreed standards (see Annex A for some examples of initiatives and tools for social
responsibility);

1985
1986

⎯ implement measures to progressively reduce and minimize the direct and indirect GHG emissions; within
its control or sphere of influence;

1987
1988
1989

⎯ reduce the use of fossil fuels and the impacts of their use, for example by making use of low-emission
technologies and renewable energy, with the aim of reducing life cycle GHG emissions, bearing in mind
the possible environmental and social consequences of increased use of such resources;

1990
1991

⎯ prevent the release of GHG emissions (particularly those also causing ozone depletion) from land use
and land use change, processes or equipment including heating, ventilation and air conditioning units;

1992
1993
1994
1995

⎯ consider opportunities for emissions trading or similar market instruments and development mechanismsthat use recognized methodologies and are provided under international agreements such as the UN
Framework Convention on Climate Change (UNFCCC) [109]. An organization should carefully examine
whether such efforts will lead to substantial GHG reduction; and

1996
1997
1998

⎯ consider aiming for carbon neutrality by implementing measures to offset remaining GHG emissions, forexample through supporting reliable emissions reduction programmes that operate in a transparent way,
carbon capture and storage or carbon sequestration.

44

Description of the issue

Related actions and expectations
Climate change mitigation© ISO 2009 – All rights reserved

ISO/DIS 26000

1999

6.5.5.2.2

Climate change adaptation

2000

To reduce vulnerability to climate change, an organization should:

2001
2002
2003
2004

⎯ consider future global and local climate projections to identify risks and integrate climate change
adaptation into its decision making. This should be done to implement responsive measures to existing or
anticipated impacts and to increase the capacity of stakeholders within its sphere of influence to adapt;
and

2005
2006

⎯ identify opportunities to avoid or minimize damage associated with climate change and take advantage ofopportunities, where possible, to adjust to changing conditions (see Box 10).

2007
Box 10 – Examples of climate change adaptation actions

2008
2009

Examples of actions to adapt to changing climate conditions include:

2010
2011
2012

⎯ planning for land use, zoning and infrastructure design and maintenance taking account of theimplications of a changing climate and greater climatic uncertainty and the possibility of increasingly
severe weather, including floods, high winds, drought and water scarcity or intense heat;

2013
2014
2015

⎯ developing agricultural, industrial, medical and a range of other technologies and techniques and making
them accessible to those in need, ensuring the security of drinking water, sanitation, food and otherresources critical to human health;

2016
2017
2018

⎯ supporting regional steps to reduce vulnerability to pluvial and fluvial flooding. This includes restoring
wetlands that can help manage flood water, re-routing rivers away from residential areas, and reducing
the use of non-porous surfaces in urban areas; and

2019
2020
2021

⎯ providing wide opportunities to increase awareness through education and other means of the importanceof adaptation and preventive measures for the resilience of society.

2022
2023

6.5.6 Environmental issue 4: Protection of the environment and restoration of natural habitats2024

6.5.6.1

2025
2026
2027
2028

In the past 50 years, human activity has changed ecosystems more rapidly and extensively than in any
comparable period in history. Rapidly growing demand for natural resources has resulted in a substantial andoften irreversible loss of habitat and diversity of life on earth [84]. Vast areas – both urban and rural – havebeen transformed by human action.

2029
2030
2031

An organization can become more socially responsible by acting to protect the environment and restore
natural habitats and the various functions and services that ecosystems provide (such as food and water,
climate regulation, soil formation and recreational opportunities) [84]. Key aspects of this issue include:

2032
2033
2034
2035

⎯ valuing, protecting and restoring ecosystem services Ecosystems contribute to the well-being ofsociety by providing services such as food, water, fuel, flood control, soil, pollinators, natural fibres,
recreation and the absorption of pollution and waste. As ecosystems are degraded or destroyed, theylose the ability to provide these services.

2036
2037
2038
2039

⎯ valuing and protecting biodiversity Biodiversity is the variety of life in all its forms, levels andcombinations; it includes ecosystem diversity, species diversity and genetic diversity [126]. Protecting
biodiversity aims to ensure the survival of terrestrial and aquatic species, genetic variability and natural
ecosystems [127][128].

Description of the issue© ISO 2009 – All rights reserved

45

ISO/DIS 26000

2040
2041

⎯ using land and natural resource sustainably An organization’s land use projects may protect ordegrade habitat, water, soils and ecosystems [129][130]

2042
2043
2044
2045

⎯ advancing environmentally sound urban and rural development Decisions and activities oforganizations can have significant impacts on the urban or rural environment and their related
ecosystems. These impacts can be associated with, for example, urban planning, building andconstruction, transport systems, waste and sewage management, and agricultural techniques.

2046

6.5.6.2

2047

In relation to all its activities, products and services, an organization should:

2048
2049

⎯ identify potential adverse impacts on ecosystem services and biodiversity and take measures to eliminate
or minimize these impacts;

2050
2051

⎯ where feasible and appropriate, participate in market mechanisms to internalize the cost of environmental
burdens caused and create economic value in protecting ecosystem services;

2052
2053
2054

⎯ give highest priority to avoiding the loss of natural ecosystems, next to restoring ecosystems, and finally,
if the former two actions are not possible or fully effective, to compensating for losses through actions thatwill lead to a net gain in ecosystem services over time;

2055
2056

⎯ establish and implement an integrated strategy for the administration of land, water and ecosystems that
promotes conservation and sustainable use in a socially equitable way;

2057
2058

⎯ take measures to preserve any endemic or endangered species or habitat that may be adversely
affected;

2059
2060
2061

⎯ implement planning, design and operating practices as a way to minimize the possible environmental
burdens resulting from its land use decisions, including decisions related to agricultural and urban
development;

2062
2063

⎯ incorporate the protection of natural habitat, wetlands, forest, wildlife corridors, protected areas andagricultural lands into the development of buildings and construction works [92 ][128];

2064
2065

⎯ consider adopting sustainable agricultural, fishing, animal welfare and forestry practices as defined inleading standards and certification schemes [14];

2066
2067

⎯ consider that wild animals and their habitats are part of our natural ecosystems and should therefore bevalued and protected;

2068
2069

⎯ progressively use a greater proportion of products from suppliers meeting the requirements of standards
and certification schemes (see for example Annex A and Bibliography); and

2070
2071

⎯ avoid approaches that threaten the survival or lead to the global, regional or local extinction of species orthat allow the distribution or proliferation of invasive species

2072

6.6

Fair operating practices

2073

6.6.1

Overview of fair operating practices

2074

6.6.1.1

2075
2076
2077
2078

Fair operating practices concern ethical conduct in an organization’s dealings with other organizations andindividuals. These include relationships between organizations and government agencies, as well as between
organizations and their partners, suppliers, contractors and competitors, and the associations of which they
are members.

46

Related actions and expectations

Organizations and fair operating practices© ISO 2009 – All rights reserved

ISO/DIS 26000

2079
2080
2081

Fair operating practice issues arise in the areas of anti-corruption, responsible involvement in the publicsphere, fair competition, socially responsible behaviour, in relations with other organizations and respect for
property rights.

2082

6.6.1.2

2083
2084
2085
2086

In the area of social responsibility, fair operating practices concern the way an organization uses its
relationships with other organizations to promote positive outcomes. Positive outcomes can be achieved byproviding leadership and promoting the adoption of social responsibility more broadly throughout theorganization's sphere of influence.

2087

6.6.2

2088
2089
2090
2091
2092
2093

Behaving ethically is fundamental to establishing and sustaining legitimate and productive relationships
between organizations. Therefore, observance, promotion and encouragement of standards of ethicalbehaviour underlie all fair operating practices. Preventing corruption and practising responsible politicalinvolvement depend on respect for the rule of law, adherence to ethical standards, accountability andtransparency. Fair competition and respect for property rights cannot be achieved if organizations do not deal
with each other honestly, equitably and with integrity.

2094

6.6.3

2095

6.6.3.1

2096
2097
2098

Corruption is the abuse of entrusted power for private gain. Corruption can take many forms. Examples ofcorruption include bribery (soliciting, offering or accepting a bribe) of or by public officials, bribery in the private
sector, conflict of interest, fraud, money laundering and trading in influence.

2099
2100
2101
2102

Corruption undermines an organization’s ethical reputation and can make it liable to criminal prosecution, as
well as civil and administrative sanctions. Corruption can result in the violation of human rights, the erosion ofpolitical processes and damage to the environment. It can also distort competition, distribution of wealth andeconomic growth [85] [95].

2103

6.6.3.2

2104

To prevent corruption and bribery, an organization should:

2105
2106

⎯ identify the risks of corruption and implement, apply and improve policies and practices that counter
corruption, bribery and extortion;

2107
2108

⎯ ensure the leadership sets an example for anti-corruption and provide commitment, encouragement andoversight for implementation of the anti-corruption policies;

2109
2110

⎯ support its employees and representatives in their efforts to eradicate bribery and corruption, and provide
incentives for progress;

2111
2112

⎯ train and raise the awareness of its employees and representatives about corruption and how to counter
it;

2113
2114

⎯ ensure that the remuneration of its employees and representatives is appropriate and for legitimate
services only;2115⎯ establish and maintain an effective system of internal controls to counter corruption

2116
2117

⎯ encourage its employees, partners, representatives and suppliers to report violations of the organization’s
policies by adopting mechanisms that enable reporting without fear of reprisal;

Fair operating practices and social responsibility

Principles and considerations

Fair operating practices issue 1: Anti–corruption
Description of the issue

Related actions and expectations© ISO 2009 – All rights reserved

47

ISO/DIS 26000

2118⎯ bring violations of the criminal law to the attention of the relevant law enforcement authorities; and

2119
2120

⎯ work to oppose corruption by influencing others with which the organization has operating relationships toadopt similar anti-corruption practices.

2121

6.6.4

2122

6.6.4.1

2123
2124
2125

Organizations can support public political processes and encourage the development of public policy that
benefits society at large. Organizations should prohibit use of undue influence and avoid behaviour, such as
manipulation, intimidation and coercion, that can undermine the public political process.

2126

6.6.4.2

2127

An organization should:

2128
2129

⎯ train and raise the awareness of its employees and representatives about responsible politicalinvolvement and contributions and how to deal with conflicts of interest;

2130
2131

⎯ be transparent regarding its policies and activities related to lobbying, political contributions and politicalinvolvement;

2132
2133

⎯ establish and implement policies and guidelines to manage the activities of people retained to advocate
on the organization’s behalf;

2134
2135

⎯ avoid political contributions that amount to an attempt to control policymakers in favour of a specificcause; and2136⎯ prohibit activities that involve misinformation, misrepresentation, threat or compulsion.

2137

6.6.5

2138

6.6.5.1

2139
2140
2141
2142
2143
2144

Fair and widespread competition stimulates innovation and efficiency, reduces the costs of products andservices, ensures all organizations have equal opportunities, encourages the development of new or improved
products or processes and, in the long run, enhances economic growth and living standards. Anti-competitive
behaviour risks harming the reputation of an organization with its stakeholders and may create legal problems.
When organizations refuse to engage in anti-competitive behaviour they help to build a climate in which such
behaviour is not tolerated, and this benefits everyone.

2145
2146
2147
2148

There are many forms of anti-competitive behaviour. Some examples are: price fixing, where parties collude
to sell the same product or service at the same price; bid rigging, where parties collude to manipulate acompetitive bid; and predatory pricing, which is selling a product or service at very low price with the intent ofdriving competitors out of the market and imposing unfair sanctions on competitors.

2149

6.6.5.2

2150

To promote fair competition, an organization should:

2151
2152

⎯ conduct its activities in a manner consistent with competition laws and regulations and co-operate withthe appropriate authorities;

2153
2154

⎯ establish procedures and other safeguards to prevent engaging in or being complicit in anti-competitive
behaviour;

48

Fair operating practices issue 2: Responsible political involvement
Description of the issue

Related actions and expectations

Fair operating practices issue 3: Fair competition
Description of the issue

Related actions and expectations© ISO 2009 – All rights reserved

ISO/DIS 26000

2155
2156

⎯ promote employee awareness of the importance of compliance with competition legislation and faircompetition;

2157⎯ support anti-trust and anti-dumping practices, as well as public policies that encourage competition; and

2158
2159

⎯ be mindful of the social context in which it operates and not take advantage of social conditions, such as
poverty, to achieve unfair competitive advantages.

2160

6.6.6

2161

6.6.6.1

2162
2163
2164

An organization, including a public organization, can influence other organizations through the exercise of its
procurement and purchasing decisions. Through leadership and mentorship along the value chain, it canpromote adoption and support of the principles and practices of social responsibility.

2165
2166
2167
2168

An organization should consider the potential impacts or unintended consequences of its procurement andpurchasing decisions on other organizations, and take due care to avoid or minimize any negative impact. It
can also stimulate demand for socially responsible products and services. These actions should not be viewed
as replacing the role of authorities to implement and enforce laws and regulations.

2169
2170

Every organization in the value chain is responsible for complying with applicable laws and regulations and for
its impacts on society and the environment.

2171

6.6.6.2

2172

To promote social responsibility in its sphere of influence, an organization should:

2173
2174
2175

⎯ integrate ethical, social, environmental and gender equality criteria, including health and safety, in its
purchasing, distribution and contracting policies and practices in order to improve consistency with social
responsibility objectives;

2176
2177

⎯ encourage other organizations to adopt similar policies, without indulging in anti-competitive behaviour in
so doing;

2178
2179
2180

⎯ carry out relevant and appropriate investigations and monitoring of the organizations with which it has
relationships, with a view to preventing compromise of the organization’s commitments to social
responsibility;

2181
2182
2183

⎯ consider providing support to SMOs, where appropriate, including by providing them with awarenessraising on issues of social responsibility and best practice and with additional assistance (for example,
technical, capacity building or other resources) to meet socially responsible objectives;

2184
2185

⎯ actively participate in raising the awareness of organizations with which it has relationships aboutprinciples and issues of social responsibility; and

2186
2187
2188

⎯ promote fair and practical treatment of the costs and benefits of implementing socially responsible
practices throughout the value chain, including, where possible, enhancing the capacity of organizationsin the value chain to meet socially responsible objectives.

2189

6.6.7

2190

6.6.7.1

2191
2192
2193
2194

Property rights cover both physical property and intellectual property and include interest in land, and otherphysical assets, copyrights, patents, funds, moral rights and other rights. They may also encompass a
consideration of broader property claims, such as traditional knowledge of specific groups, such as indigenous
peoples, or the intellectual property of employees or others.

Fair operating practices issue 4: Promoting social responsibility in the sphere of influence
Description of the issue

Related actions and expectations

Fair operating practices issue 5: Respect for property rights
Description of the issue© ISO 2009 – All rights reserved

49ISO/DIS 26000

2195
2196

Recognition of property rights promotes investment and economic and physical security, as well as
encouraging creativity and invention.

2197

6.6.7.2

2198

An organization should:

2199⎯ implement policies and practices that promote respect for property rights and traditional knowledge;

2200⎯ conduct proper investigations to be confident it has lawful title permitting use or disposal of property;

2201
2202

⎯ not engage in activities that violate property rights, including misuse of a dominant position, counterfeiting
and piracy;

2203⎯ pay fair compensation for property that it acquires or uses; and

2204
2205

⎯ consider the expectations of society, human rights and basic needs of the individual when exercising andprotecting its intellectual and physical property rights.

2206

6.7

2207

6.7.1 Overview of consumer issues

2208

6.7.1.1

2209
2210
2211
2212
2213

Organizations that provide products and services to consumers, as well as other customers, have
responsibilities to those consumers and customers. The issues that are mainly relevant for customers
purchasing for commercial purposes are dealt with in 6.6. Issues that are mainly relevant for people whopurchase for private purposes (consumers) are dealt with in the present clause. Particular parts of both 6.6
and the present clause could, however, be relevant to either customers or consumers.

2214
2215
2216
2217
2218

Responsibilities include providing education and accurate information, using fair, transparent and helpful
marketing information and contractual processes and promoting sustainable consumption. They also involve
minimizing risks from the use of products and services, through design, manufacture, distribution, information
provision, support services and recall procedures. Many organizations collect or handle personal informationand have a responsibility to protect the security of such information and the privacy of consumers.

2219
2220
2221
2222
2223

The principles of this clause apply to all organizations in their role of serving consumers; however, the issues
may have very different relevance, according to the kind of organization (such as private enterprise, public
service or other types) and the circumstances. Organizations have significant opportunities to contribute tosustainable consumption and sustainable development through the products and services they offer and theinformation they provide, including information on use, repair and disposal.

2224

6.7.1.2

2225
2226
2227
2228

Consumer issues regarding social responsibility are related to fair marketing practices, protection of healthand safety, sustainable consumption, dispute resolution and redress, data and privacy protection, access toessential products and services, and education among other matters. The UN Guidelines for Consumer
Protection provide fundamental information on consumer issues and sustainable consumption (see Box 11).

Related actions and expectations

Consumer issues

Organizations and consumer issues

Consumer issues and social responsibility

2229
2230

Box 11 – UN Guidelines for Consumer Protection

2231
2232
2233
2234

The UN Guidelines for Consumer Protection is the most important international document in the realm of
consumer protection. The UN General Assembly adopted these Guidelines in 1985 by consensus. In 1999
they were expanded to include provisions on sustainable consumption. They call upon states to protect
consumers from hazards to their health and safety, promote and protect the economic interests of consumers,

50© ISO 2009 – All rights reserved

ISO/DIS 26000

2235
2236
2237
2238
2239

enable consumers to make informed choices, provide consumer education, make available effective
consumer redress, promote sustainable consumption patterns and guarantee freedom to form consumer
groups [116].

2240

6.7.2

2241

6.7.2.1

2242

There are a number of principles that should guide socially responsible practices toward consumers:

2243
2244
2245
2246

⎯ principles drawn from the eight consumer rights that underpin the UN Guidelines for Consumer Protection[116]: Although these guidelines were written for states, they provide guidance on the underlying values ofconsumer protection, which can be useful to organizations as they analyze their consumer issues. These
principles recognize the rights to:

Principles and considerations
Principles

2247
2248

⎯

satisfaction of basic needs This is the right to have access to basic essential products andservices, adequate food, clothing, shelter, health care, education, water and sanitation;

2249
2250

⎯

safety This is the right to be protected against production processes, products and services that arehazardous to health or life;

2251
2252

⎯

be informed This is the right to be given facts needed to make an informed choice, and to beprotected against dishonest or misleading advertising or labelling;

2253
2254

⎯

choose This is the right to be able to select from a range of products and services, offered atcompetitive prices with an assurance of satisfactory quality;

2255
2256

⎯

be heard This is the right to have consumer interests represented in the making and execution of
government policy, and in the development of products and services;

2257
2258

⎯

redress This is the right to receive a fair settlement of just claims, including compensation for
misrepresentation, badly made products or unsatisfactory services;

2259
2260
2261

⎯

consumer education This is the right to acquire knowledge and skills needed to make informed,
confident choices about products and services while being aware of basic consumer rights andresponsibilities and how to act on them; and

2262
2263

⎯

a healthy environment This is the right to live and work in an environment that is non-threatening to
the well-being of present and future generations.

2264⎯ additional principles:

2265
2266
2267
2268

⎯

respect for the right to privacy This is drawn from the Universal Declaration of Human Rights,
Article 12 [117], which provides that no one be subjected to arbitrary interference with their privacy,
family, home or correspondence, or to attacks upon their honour and reputation, and that everyone
has the right to the protection of the law against such interference or attacks;

2269
2270
2271
2272
2273

⎯

the precautionary approach This is drawn from the Rio Declaration on Environment andDevelopment [119] and subsequent declarations and agreements[109][131][94], which advance theconcept that where there are threats of serious or irreversible damage to the environment or humanhealth, lack of full scientific certainty should not be used as a reason for postponing measures toprevent environmental degradation or damage to human health;

2274
2275

⎯

promotion of gender equality and empowerment of women This is drawn from the Universal
Declaration of Human Rights (see Boxes 2 and 6) and the Millennium Development Goals (see Box© ISO 2009 – All rights reserved

51

ISO/DIS 26000

2276
2277

13). It provides an additional basis on which to analyse consumer issues and prevent perpetuation ofgender stereotypes (see also Box 11); and

2278
2279
2280
2281
2282

⎯

2283

6.7.2.2

2284
2285
2286
2287
2288

Although the state has the primary responsibility for ensuring that the right to satisfaction of basic needs isrespected, an organization can contribute to the fulfilment of this right. Particularly in areas where the state
does not adequately satisfy people's basic needs, an organization should be sensitive to the impact of its
activities on people's ability to satisfy those needs. It should also avoid actions that would jeopardize thisability.

2289
2290
2291
2292

Vulnerable consumers (see 6.3.7.8) need to be treated with special care. They have special needs because
they may not know their rights and responsibilities or may be unable to act on their knowledge. They may also
be unaware of or unable to assess potential risks associated with products or services or to make balanced
judgements when subjected to marketing.

2293
2294

6.7.3 Consumer issue 1: Fair marketing, factual and unbiased information and fair contractual
practices2295

6.7.3.1

2296
2297
2298
2299
2300
2301
2302
2303
2304
2305
2306

Fair marketing, factual and unbiased information and fair contractual practices provide information about
products and services in a manner that can be understood by consumers. This allows consumers to makeinformed decisions about purchases and to compare the characteristics of different products and services.
Fair contractual processes aim to protect the legitimate interests of both suppliers and consumers by
mitigating imbalances in negotiating power between the parties. Responsible marketing may necessitate
provision of information on the social and environmental impacts across the whole life cycle and value chain.
Details of products and services provided by suppliers play an important role in purchasing decisions because
this information may provide the only data readily available to consumers. Unfair, incomplete or misleading
marketing and information can result in purchase of products and services that do not meet consumer needs
resulting in a waste of money, resources and time [86][88] and that may even be hazardous to the consumer orthe environment.

2307

6.7.3.2

2308

When communicating with consumers, an organization should:

2309
2310

⎯ not engage in any practice that is deceptive, misleading, fraudulent or unfair, including omission of criticalinformation;2311⎯ clearly identify advertising and marketing;

2312
2313
2314
2315

⎯ openly disclose total prices and taxes, terms and conditions of the products and services as well as any
accessory required for use and delivery costs. When offering consumer credit, provide details of theactual annual interest rate as well as the average percentage rate charged (APR), which includes all thecosts involved, amount to be paid, number of payments and the due dates of instalment payments;

2316

⎯

2317
2318

⎯ not use text or images that perpetuate stereotyping with respect to, for example, gender, religion, raceand sexual orientation;

52

promotion of universal design This is the design of products and environments to be usable by all
people, to the greatest extent possible, without the need for adaptation or specialized design. There
are seven principles to universal design: equitable use, flexibility in use, simple and intuitive use,
perceptible information, tolerance for error, low physical effort and size and space for approach anduse.[15]
Considerations

Description of the issue

Related actions and expectations

substantiate claims or assertions by providing underlying facts and information upon request;© ISO 2009 – All rights reserved

ISO/DIS 26000

2319⎯ not unfairly target vulnerable groups;

2320
2321

⎯ provide complete, accurate, understandable and comparable information in the languages of the point ofsale on:

2322
2323

⎯

all relevant aspects of products and services, including financial and investment products, ideallytaking into account the full life cycle;

2324
2325
2326
2327

⎯

the key quality aspects of products and services as determined using standardized test procedures,and compared, when possible, to average performance or best practice. Provision of suchinformation should be limited to circumstances where it is appropriate and practical and would assist
consumers;

2328
2329

⎯

health and safety aspects of products and services, such as potentially hazardous processes,
hazardous materials and hazardous chemicals contained in or released by products;

2330

⎯

information regarding accessibility of products and services; and

2331
2332

⎯

the organization’s physical address, telephone number and e-mail address, when using domestic orcross-border distance selling, including by means of the Internet, e-commerce, or mail order.

2333⎯ use contracts that:

2334

⎯

are written in clear and understandable language;

2335

⎯

are transparent about the duration of the contract and the cancellation periods;

2336
2337
2338

⎯

do not include unfair contract terms, such as the unfair exclusion of liability, the right to unilaterally
change prices and conditions, the transfer of risk of insolvency to consumers or unduly long contract
periods; and

2339

⎯

provide clear and sufficient information about prices, terms, conditions and costs.

2340

6.7.4 Consumer issue 2: Protecting consumers’ health and safety

2341

6.7.4.1

2342
2343
2344
2345

Protection of consumers’ health and safety involves the provision of products and services that are safe andthat do not carry unacceptable risk of harm when used or consumed as directed or indicated, or when they aremisused in a reasonably foreseeable way [88][116]. Clear instructions for safe use, including assembly andmaintenance are also an important part of the protection of health and safety.

2346
2347

An organization’s reputation may be directly affected by the impact on consumers’ health and safety of its
products and services.

2348
2349
2350

Products and services should be safe, regardless of whether or not legal safety requirements are in place.
Safety includes anticipation of potential risks to avoid harm or danger. As all risks cannot be foreseen or
eliminated, measures to protect safety should include mechanisms for product withdrawal and recall.

2351

6.7.4.2

2352
2353
2354

In protecting the health and safety of consumers, an organization should take the following actions and pay
special attention to vulnerable groups that might not have the capacity to recognize or assess potential
dangers. It should:

2355
2356

⎯ provide products and services that, under normal and reasonably foreseeable conditions of use, are safe
for users and other persons, their property, and the environment;

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53

ISO/DIS 26000

2357
2358
2359
2360
2361
2362

⎯ assess the adequacy of health and safety laws, regulations, standards and other specifications toaddress all health and safety aspects [1][2][3][11][12] . An organization should go beyond these minimum
safety requirements where there is evidence that these higher requirements would achieve significantly
better protection, as indicated by the occurrence of accidents involving products or services that conformto the minimum requirements, or the availability of products or product designs that can reduce thenumber or severity of accidents;

2363⎯ minimize risks in the design of products by:

2364

⎯

identifying the likely user group(s) and giving special care to vulnerable groups;

2365
2366

⎯

identifying the intended use and the reasonably foreseeable misuse of the process, product orservice and hazards arising in all the stages and conditions of use of the product or service;

2367
2368

⎯

estimating and evaluating the risk to each identified user or contact group, including pregnant
women, arising from the hazards identified; and

2369
2370

⎯

reduce the risk by using the following order of priority: inherently safe design, protective devices andinformation for users.

2371
2372
2373

⎯ in product development, avoid the use of harmful chemicals, including but not limited to those that are
carcinogenic, mutagenic, toxic for reproduction, or that are persistent and bio-accumulative. If products
containing such chemicals are offered for sale, they should be clearly labelled;

2374
2375
2376

⎯ as appropriate, perform a human health risk assessment of products and services before the introductionof new materials, new technologies or production methods and, when appropriate, make relevant
documentation available;

2377
2378

⎯ convey vital safety information to consumers using symbols wherever possible, preferably internationallyagreed ones, in addition to the textual information;

2379
2380

⎯ instruct consumers in the proper use of products and warn them of the risks involved in intended or
normally foreseeable use;

2381
2382

⎯ adopt measures that prevent products from becoming unsafe through improper handling or storage whilein the care of consumers; and

2383
2384
2385
2386

⎯ when a product, after having been placed on the market, presents an unforeseen hazard, has a serious
defect or contains misleading or false information, withdraw all products that are still in the distribution
chain, and recall products using appropriate measures and media to reach people who purchased the
product. Measures for traceability may be relevant and useful.

2387

6.7.5 Consumer issue 3: Sustainable consumption

2388

6.7.5.1

2389
2390
2391
2392
2393
2394

Sustainable consumption is consumption of products and resources at rates consistent with sustainable
development. The concept was promoted by Principle 8 of the Rio Declaration on Environment andDevelopment [119], which states that to achieve sustainable development and a higher quality of life for all
people, states should reduce and eliminate unsustainable patterns of production and consumption. The
concept of sustainable consumption also encompasses a concern for animal welfare, respecting their physicalintegrity and avoiding cruelty.

2395
2396

An organization's role in sustainable consumption arises from the products and services it offers, their life
cycle and value chain and the nature of the information it provides to consumers.

2397
2398

Current rates of consumption are clearly unsustainable, contributing to environmental damage and resource
depletion. Consumers play a pivotal role in fostering sustainable development through their purchasing

54

Description of the issue© ISO 2009 – All rights reserved

ISO/DIS 26000

2399
2400

decisions. Organizations should promote the education needed to inform consumers of the impacts of theirlifestyle choices on their well-being and on the environment.

2401

6.7.5.22402

To contribute to sustainable consumption, an organization, where appropriate, should:

2403
2404

⎯ offer consumers socially and environmentally beneficial products and services considering the full life
cycle and reduce adverse impacts on the environment and society by:

Related actions and expectations

2405
2406

⎯

eliminating, where possible, or minimizing any negative health and environmental impact of products
and services, such as noise and waste;

2407
2408

⎯

designing products and packaging so that they can be easily reused, repaired or recycled and, if
possible, offering or suggesting recycling and disposal services;

2409
2410
2411

⎯

providing consumers with traceable information about the environmental and social factors related to
production and delivery of their products or services, including information on resource efficiency
where relevant, taking the value chain into account [7][8][9][10];

2412
2413
2414
2415

⎯

providing consumers with information about products and services, including on performance,
country of origin, energy efficiency (where applicable), contents or ingredients (including, where
relevant, use of genetically modified organisms), impacts on health, aspects related to animal
welfare, safe use, maintenance, storage and disposal of the products and their packaging; and

2416
2417
2418

⎯

making use of relevant, independent, and robust labelling schemes, for example, eco-labelling, tocommunicate positive environmental aspects, energy efficiencies, and other socially beneficial
characteristics of products and services.[8][9][10];2419

6.7.6 Consumer issue 4: Consumer service, support, and complaint and dispute resolution

2420

6.7.6.1

2421
2422
2423
2424

Consumer service, support, and complaint and dispute resolution are the mechanisms an organization uses toaddress the needs of consumers after products and services are bought or provided. Such mechanisms
include warranties and guarantees, technical support regarding use, as well as provisions for return, repair
and maintenance.

2425
2426
2427

Products and services that do not provide satisfactory performance, either because of flaws or breakdowns or
as a result of misuse, may result in a violation of consumer rights as well as a waste of money, resources and
time.

2428
2429
2430
2431

Providers of products and services can increase consumer satisfaction and reduce levels of complaints byoffering high quality products and services. They should provide clear advice to consumers on appropriate use
and on recourse or remedies for faulty performance. They can also monitor the effectiveness of their aftersales service, support and dispute resolution procedures by surveys of their users [88][91].

2432

6.7.6.2

2433

An organization should:

2434
2435
2436

⎯ take measures to prevent complaints [4] by offering consumers, including those who obtain products
through distance selling, the option to return products within a specified period or obtain other appropriate
remedies;2437⎯ review complaints and improve practices in response to complaints;

Description of the issue

Related actions and expectations© ISO 2009 – All rights reserved

55

ISO/DIS 26000

2438
2439

⎯ if relevant, offer warranties that exceed periods guaranteed by law and are appropriate for the expected
length of product life;

2440
2441

⎯ clearly inform consumers how they can access after-supply services and support as well as dispute
resolution and redress mechanisms [5][6];2442⎯ offer adequate and efficient support and advice systems;

2443
2444

⎯ offer maintenance and repair at a reasonable price and at accessible locations and make information
readily accessible on the expected availability of spare parts for products; and

2445
2446
2447

⎯ make use of alternative dispute resolution, conflict resolution and redress procedures that are based onnational or international standards, are free of charge or are at minimal cost to consumers [5][6], and that
do not require consumers to waive their rights to seek legal recourse.

2448
2449

Box 12 – Dispute resolution

2450
2451
2452
2453
2454
2455
2456
2457

The ISO 9000 family of quality management standards contains a set of three guidance standards pertaining
to: customer satisfaction codes (designed to decrease the likelihood of complaints arising); complaints
handling; and external dispute resolution (in those situations where the complaints cannot be resolved within
the organization). Taken together, the three standards provide a systematic approach to customer complaints
prevention and handling and dispute resolution. Organizations can also use one or more of these standards,
depending on their needs and circumstances. The guidance in these standards assists organizations inmeeting their obligations to provide consumers with redress and to give them an opportunity to be heard. The
standards are:

2458
2459
2460

⎯ ISO 10001, Quality management - Customer satisfaction - Guidelines for codes of conduct fororganizations [4]. This International Standard assists organizations in developing and implementing
effective, fair and accurate codes of conduct.

2461
2462
2463

⎯ ISO 10002, Quality management - Customer satisfaction - Guidelines for complaints handling inorganizations [5]. This International Standard provides guidance on how organizations can fairly andeffectively address complaints about their products and services.

2464
2465
2466
2467

⎯ ISO 10003, Quality management - Customer satisfaction - Guidelines for dispute resolution external toorganizations [6]. This International Standard addresses situations where organizations have been unable
to resolve complaints through their internal complaints handling mechanisms."

2468
2469

6.7.7 Consumer issue 5: Consumer data protection and privacy

2470

6.7.7.1

2471
2472
2473
2474
2475

Consumer data protection and privacy are intended to safeguard consumers’ rights of privacy by limiting thetypes of information gathered and the ways in which such information is obtained, used and secured.
Increasing use of electronic communication (including for financial transactions) and genetic testing, as well as
growth in large-scale databases, raise concerns about how consumer privacy can be protected, particularly
with respect to personally identifiable information [13][87][88][89].

2476
2477

Organizations can help to maintain their credibility and the confidence of consumers through the use of
rigorous systems for obtaining, using and protecting consumer data.

2478

6.7.7.2

2479

To prevent personal data collection and processing from infringing privacy, an organization should:

56

Description of the issue

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ISO/DIS 26000

2480
2481

⎯ limit the collection of personal data to information that is either essential for the provision of products andservices or provided with the informed and voluntary consent of the consumer;

2482⎯ only obtain data by lawful and fair means;2483⎯ specify the purpose for which personal data are collected, either before or at the time of data collection;

2484
2485
2486

⎯ not disclose, make available or otherwise use personal data for purposes other than those specified,including marketing, except with the informed and voluntary consent of the consumer or when required by
the law;

2487
2488
2489

⎯ provide consumers with the right to verify whether the organization has data relating to them and tochallenge these data, as defined by law. If the challenge is successful, the data should be erased,rectified, completed or amended, as appropriate;2490⎯ protect personal data by adequate security safeguards;

2491
2492

⎯ be open about developments, practices and policies with respect to personal data, and provide readily
available ways of establishing the existence, nature and main uses of personal data; and

2493
2494
2495

⎯ disclose the identity and usual location of the person responsible for data protection in the organization(sometimes called the data controller), and hold this person accountable for complying with the abovemeasures and relevant law.

2496

6.7.8 Consumer issue 6: Access to essential services

2497

6.7.8.1

2498
2499
2500
2501
2502

Although the state is responsible for ensuring that the right to satisfaction of basic needs is respected, there
are many locations or conditions in which the state does not ensure that this right is protected. Even wheresatisfaction of some basic needs is protected, the right to essential services, such as electricity, gas, water,
waste water services, drainage, sewage and telephone, may not be fully protected. An organization cancontribute to the fulfilment of this right [116].

2503

6.7.8.2

2504

An organization that supplies essential services should:

2505
2506

⎯ not disconnect essential services for non-payment without providing the consumers with the opportunity
to seek reasonable timeframes to make the payment.;

2507
2508

⎯ in setting prices and charges, offer, wherever permitted, a tariff that will provide a subsidy to those whoare in need;2509⎯ operate in a transparent manner, providing information related to the setting of prices and charges;

2510
2511

⎯ not resort to collective disconnection of services that penalize all consumers regardless of payment, incases of non-payment of bills payable collectively by a group of consumers;

2512
2513

⎯ manage any curtailment or interruption of supply in an equitable manner, avoiding discrimination against
any group of consumers; and2514⎯ continually maintain and upgrade its systems to help prevent disruption of service.

Description of the issue

Related actions and expectations© ISO 2009 – All rights reserved

57

ISO/DIS 26000

2515

6.7.9 Consumer issue 7: Education and awareness2516

6.7.9.1

2517
2518
2519
2520
2521
2522

Education and awareness initiatives enable consumers to be well informed, conscious of their rights andresponsibilities, more likely to assume an active role and to be able to make knowledgeable purchasing
decisions and consume responsibly. Disadvantaged consumers in both rural and urban areas, including lowincome consumers and those with low or non-existent literacy levels, have special needs for education andincreased awareness. Whenever there is a formal contract between an organization and a consumer, theorganization should verify that the consumer is properly informed of all relevant rights and obligations.

2523
2524
2525
2526
2527

The aim of consumer education is not only to transfer knowledge, but also to provide good practice in acting
on this knowledge, including developing skills for assessing products and services and for making
comparisons. It is also intended to raise awareness about the impact of consumption choices on others andon sustainable development [116]. Education does not exempt an organization from being responsible if a
consumer is harmed when using products and services.

2528

6.7.9.2

2529

In educating consumers, an organization, when relevant, should address:

2530⎯ health and safety, including product hazards;

2531
2532

⎯ information on appropriate laws and regulations, ways of obtaining redress and agencies andorganizations for consumer protection;

2533⎯ product and service labelling and information provided in manuals and instructions;

2534
2535

⎯ information on weights and measures, prices, quality, credit conditions and availability of essential
services;2536⎯ information about risks related to use and any necessary precaution

2537⎯ financial and investment products;

2538⎯ environmental protection;2539⎯ efficient use of materials, energy and water;

2540⎯ sustainable consumption; and2541⎯ proper disposal of wrapping, waste, and products.

2542

6.8

Community involvement and development

2543

6.8.1

Overview of community involvement and development

2544
2545
2546
2547
2548

It is widely accepted today that organizations have a relationship with the communities in which they operate.
This relationship may be based on community involvement so as to contribute to community development.
Community involvement – either individually or through associations seeking to enhance the public good –helps to strengthen civil society. Organizations that engage in a respectful manner with the community and its
institutions reflect and reinforce democratic and civic values.

2549
2550
2551

For the purposes of this clause, "community" refers to the geographic area where residential or other social
settlements are located, which is in physical proximity to the organization’s sites or to the organization’s areasof impact. The area and the groups that compose a community will depend upon the context and especially58

Description of the issue

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ISO/DIS 26000

2552
2553

upon the size and nature of the organization’s impacts. In some circumstances, however, the term might bedefined and understood on a wider basis, for instance a "virtual" community concerned with a particular issue.

2554

Community involvement and development are both integral parts of sustainable development.

2555
2556
2557
2558
2559

Community involvement goes beyond identifying and engaging stakeholders in relation to the impacts of anorganization’s operations; it also encompasses support for and identification with the community. Above all, it
entails acknowledging the value of the community. An organization’s community involvement should arise outof recognition that the organization is a stakeholder in the community, sharing common interests with thecommunity.

2560
2561
2562
2563
2564
2565
2566
2567

An organization’s contribution to community development can help to promote higher levels of well-being in
the community. Such development, broadly understood, is the improvement in the quality of life of a
population. Community development is not a linear process; moreover, it is a long-term process in which
different and conflicting interests will be present. Historical and cultural characteristics make each community
unique and influence the possibilities of its future. Community development is therefore the result of social,political, economic, and cultural features and depends on the characteristics of the social forces involved.
Stakeholders in the community may have different – even conflicting – interests. Shared responsibility isneeded to promote well-being of the community as a common goal.

2568
2569
2570
2571
2572
2573
2574

Key areas of community development to which an organization can contribute include creating employment
through expanding and diversifying economic activities and technological development. It can also contribute
through social investments in wealth and income creation through local economic development initiatives;
expanding education and skills development programmes; cultural preservation; and providing community
health services. Community development may include institutional strengthening of the community, its groups
and collective forums; cultural, social and environmental programmes and local networks involving multiple
institutions.

2575
2576
2577
2578

Social investment is a means by which organizations can contribute to the development of the communities inwhich they operate. In general, social investments are activities that are not associated with or aimed directly
at enhancing an organization’s core operational activities, but are designed to sustain and enhance anorganization’s relationships with its communities.

2579
2580
2581
2582

Community development is usually advanced when the social forces in a community strive to promote public
participation, and pursue equal rights and dignified standards of living for all citizens, without discrimination. It
is a process internal to the community that takes account of existing relations and overcomes barriers to theenjoyment of rights. Community development is enhanced by socially responsible behaviour.

2583

Philanthropy (as discussed in 3.3.4) is not and cannot be a substitute for any action described in this section.

2584

6.8.2

2585

6.8.2.1

2586
2587

In addition to the principles of social responsibility outlined in Clause 4, the following principles specific tocommunity involvement and development should be considered by an organization:

2588
2589

⎯ an organization should consider itself as part of, and not separate from, the community in approachingcommunity involvement and development;

2590
2591
2592

⎯ an organization should recognize and respect the rights of community members to make decisions inrelation to their community and thereby pursue, in the manner they choose, ways of maximizing theirresources and opportunities;

2593
2594

⎯ an organization should recognize and respect the characteristics and history of the community whileinteracting with it; and

2595
2596

⎯ an organization should recognize the value of working in partnership, supporting the exchange ofexperiences, resources and efforts.

Principles and considerations
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59ISO/DIS 26000

2597

6.8.2.2

Considerations

2598
2599
2600
2601
2602

The Copenhagen Declaration[118] recognizes the “urgent need to address profound social challenges,
especially poverty, unemployment and social exclusion”. The Copenhagen Declaration and Programme of
Action pledged the international community to make the conquest of poverty, the goal of full productive,
appropriately remunerated and freely chosen employment, and the fostering of social integration overriding
objectives of development.

2603
2604
2605
2606

The UN Millennium Declaration sets out goals that, if met, would help solve the world’s main development
challenges (see Box 13). The UN Millennium Declaration[114] emphasizes that although development should
be guided and driven primarily by public policies, the development process depends on the contributions of allorganizations. Community involvement helps to contribute, at a local level, to the achievement of these goals.

2607
2608
2609

Box 13 – Millennium Development Goals

2610
2611
2612

The Millennium Development Goals (MDGs) [114] are eight goals to be achieved by the year 2015 that
respond to the world's main development challenges. The MDGs are drawn from the actions and targets
contained in the Millennium Declaration.

2613

The eight MDGs are:2614

1. Eradicate extreme poverty and hunger

2615

2. Achieve universal primary education

2616

3. Promote gender equality and empower women

2617

4. Reduce child mortality

2618

5. Improve maternal health2619

6. Combat HIV/AIDS, malaria and other diseases

2620

7. Ensure environmental sustainability

2621

8. Develop a global partnership for development

2622

The MDGs break down into 18 quantifiable targets that are measured by 48 indicators.

2623
2624
2625
2626

An organization should consider supporting relevant public policies when engaging with the community. This
may present opportunities to maximize desired outcomes that promote sustainable development through ashared vision and common understanding of development priorities and partnerships.

2627
2628
2629
2630

Organizations often join partnerships and associate with others to defend and advance their own interests.
However, these associations should represent their members' interests on the basis of respecting the rights ofother groups and individuals to do the same, and they should always operate in a way that increases respect
for the rule of law and democratic processes.

2631
2632
2633

Before deciding upon an approach to community involvement and development, an organization should
research its potential impacts on the community and plan ways of mitigating negative impacts and optimizing
positive impacts.

60© ISO 2009 – All rights reserved

ISO/DIS 26000

2634
2635
2636

When developing plans for community involvement and development, an organization should seek
opportunities to engage with a broad range of stakeholders (see 4.5, 5.3 and Clause 7). In addition, it isimportant to identify and consult with vulnerable, marginalized, discriminated or under-represented groups.

2637
2638

The most important areas for community involvement and development will depend on the particularcommunity and the unique knowledge, resources and capacity each organization brings to the community.

2639
2640

Some activities of an organization may be explicitly intended to contribute to community development; others
may aim at private purposes but indirectly promote general development.

2641
2642
2643
2644

By integrating the concept of community involvement into the organization’s activities, an organization canminimize or avoid negative impacts and maximize the benefits of those activities and sustainable development
within the community. An organization can use its inherent skills base for community involvement (see Box
14).

2645
2646
2647

Box 14 – Contributing to community development through an organization's core activities

2648
2649

Some examples of ways in which an organization’s core activities can contribute to community development
include:2650⎯ an organization selling farm equipment could provide training in farming techniques;

2651
2652
2653

⎯ an organization planning to build an access road could engage the community at the planning stage to
identify how the road could be built to also meet the needs of the community (for example, by providing
access for local farmers);

2654
2655

⎯ trade unions could use their membership networks to disseminate information about good healthpractices to the broader community;

2656
2657

⎯ a water intensive industry building a water purification plant for its own needs could also provide cleanwater to the local community;

2658
2659

⎯ an environmental protection association operating in a remote area could buy the supplies needed for its
activities from local commerce and producers; and

2660
2661

⎯ a recreational club could allow use of its facilities for educational activities for illiterate adults in thesurrounding community.

2662
2663
2664
2665
2666

An organization might be confronted with humanitarian crises or other circumstances that threaten to disrupt
community life, aggravate social and economic community problems and may also increase risks of humanrights abuse (see 6.3.4). Examples of such situations include food security emergencies, natural disasters
such as flooding, droughts, tsunamis and earthquakes, displacement of populations and armed conflicts.

2667
2668
2669
2670
2671

Organizations with operations, partners or other stakeholders in an affected area might have reason forcontributing to the alleviation of these situations, or might wish to do so out of simple humanity. Organizations
can contribute in many ways, from disaster relief to re-building efforts. In every case, human suffering should
be addressed, paying particular attention to the most vulnerable in a given situation and in the population atlarge, such as women and children. The dignity and rights of all victims should be respected and supported.

2672
2673

In crisis situations it is important to have a co-ordinated response, therefore it is important to work with publicauthorities and, where applicable, international humanitarian organizations and other relevant entities.

© ISO 2009 – All rights reserved

61

ISO/DIS 26000

2674

6.8.3

2675

6.8.3.1

2676
2677
2678
2679
2680
2681

Community involvement is an organization's proactive outreach to the community. It is aimed at preventing
and solving problems, fostering partnerships with local organizations and stakeholders and aspiring to be agood organizational citizen of the community. It does not replace the need for taking responsibility for impacts
on society and environment. Organizations contribute to their communities through their participation in andsupport for civil institutions and through involvement in networks of groups and individuals that constitute civilsociety.

2682
2683
2684
2685

Community involvement also helps organizations to familiarize themselves with community needs andpriorities, so that the organization’s developmental and other efforts are compatible with those of thecommunity and society. An organization might become involved through, for example, participation in forums
established by local authorities and residents’ associations.

2686
2687
2688
2689

Some traditional or indigenous communities, neighbourhood associations or internet networks express
themselves without constituting a formal “organization”. An organization should be aware that there are many
types of groups, formal and informal, that can contribute to development. An organization should respect thecultural, social and political rights of such groups.

2690
2691

It is important that actions for community involvement uphold respect for the rule of law and for participatory
processes that respect the rights and views of others to express and defend their own interests.

2692

6.8.3.2

2693

An organization should:

2694
2695
2696
2697

⎯ systematically consult representative community groups in determining priorities for social investment andcommunity development activities. Special attention should be given to vulnerable, discriminatedmarginalized, unrepresented and under-represented groups, to involve them in a way that helps toexpand their options and respect their rights;

2698
2699
2700

⎯ consult and accommodate indigenous and local communities on the terms and conditions of developmentthat affect them. Consultation should occur prior to development and should be based on complete,accurate and accessible information;

2701
2702

⎯ participate in local associations as possible and appropriate, with the objective of contributing to the
public good and the development objectives of communities;

2703
2704

⎯ maintain transparent relationships with local government officials and political representatives, free frombribery or improper influence; and

2705
2706
2707

⎯ contribute to policy formulation and the establishment, implementation, monitoring and evaluation ofdevelopment programmes. When doing so, an organization should respect the rights and views of others
to express and defend their own interests.

2708

6.8.4

2709

6.8.4.1

2710
2711
2712

Education and culture are foundations for social and economic development and part of community identity.
Preservation and promotion of culture and promotion of education compatible with respect for human rights
have positive impacts on social cohesion and development[112].

2713

6.8.4.2

2714

An organization should:

62

Community involvement and development issue 1: Community involvement
Description of the issue

Related actions and expectations

Community involvement and development issue 2: Education and culture
Description of the issue

Related actions and expectations© ISO 2009 – All rights reserved

ISO/DIS 26000

2715
2716

⎯ promote and support education at all levels, and engage in actions to improve the quality of and access to
education, promote local knowledge and eradicate illiteracy;2717⎯ in particular, promote learning opportunities for vulnerable or discriminated groups;

2718
2719

⎯ encourage the enrolment of children in formal education, and contribute to the elimination of barriers tochildren obtaining an education (such as child labour) [99];

2720
2721
2722

⎯ promote cultural activities, respect and value the local cultures and cultural traditions, consistent with theprinciple of respect for human rights. Actions to support cultural activities that strengthen the identity ofhistorically disadvantaged groups are especially important as a means of combating discrimination;

2723⎯ consider facilitating human rights education and awareness raising;

2724
2725

⎯ help conserve and protect cultural heritage, especially where the organization's operations have an
impact on it [121][123][124]; and2726⎯ promote the use of traditional knowledge and technologies of indigenous communities [40].

2727
2728

6.8.5 Community involvement and development issue 3: Employment creation and skills
development2729

6.8.5.1

2730
2731
2732
2733

Employment is an internationally recognized goal related to economic and social development. By creating
employment, all organizations, large and small, can make a contribution to reducing poverty and promoting
economic and social development. In creating employment, employers should observe the relevant guidance
offered in 6.3 and 6.4.

2734
2735

Skills development is an essential component of employment promotion and of assisting people to secure
decent and productive jobs, and is vital to economic and social development.

2736

6.8.5.2

2737

An organization should:

2738
2739

⎯ analyze the impact of its investment decisions on employment creation and, where economically viable,
may make direct investments that alleviate poverty through employment creation;

2740
2741

⎯ consider the impact of technology choice on employment and, where economically viable in the longer
term, select technologies that maximize employment opportunities;

2742
2743

⎯ consider the impact of outsourcing decisions on employment creation, both within the organization
making the decision and within external organizations affected by such decisions;

2744
2745
2746

⎯ consider participating in local and national skills development programmes, including apprenticeshipprogrammes, programmes focused on particular disadvantaged groups, life-long learning programmes
and skills recognition and certification schemes;

2747
2748

⎯ consider helping to develop or improve skills development programmes in the community where these
are inadequate, possibly in partnership with others in the community;2749⎯ give special attention to vulnerable groups in respect of employment and capacity building; and2750⎯ consider helping to promote the framework conditions necessary to create employment.

Description of the issue

Related actions and expectations© ISO 2009 – All rights reserved

63ISO/DIS 26000

2751

6.8.6

2752

6.8.6.1

2753
2754
2755
2756

To help advance economic and social development, communities need, among other things, safe access tomodern technology. Organizations can contribute to the development of the communities in which they
operate by applying specialized knowledge, skills and technology in such a way as to promote humanresource development and technology diffusion.

2757
2758
2759
2760

Information and communication technologies characterize much of contemporary life and are a valuable basis
for many economic activities. Access to information is key to overcoming of the disparities that exist between
countries, regions, generations, genders, etc. An organization can contribute to improved access to thesetechnologies through training, partnerships and other actions.

2761

6.8.6.2

2762

An organization should:

2763
2764

⎯ consider contributing to the development of low cost technologies that are easily replicable and have ahigh positive impact on poverty and hunger eradication;

2765
2766

⎯ consider, where economically feasible, developing potential local and traditional knowledge andtechnologies while protecting the community's right to that knowledge and technology;

2767
2768
2769

⎯ consider engaging in partnerships with local organizations such as universities or research laboratories toenhance scientific and technological development with partners from the local community, and employ
local people in this work [88]; and

2770
2771
2772
2773

⎯ adopt practices that allow technology transfer and diffusion, where economically feasible. Where
applicable, the organization should set reasonable terms and conditions for licenses or technology
transfer so as to contribute to local development. The capacity of the local community to manage thetechnology should be considered.

2774

6.8.7

2775

6.8.7.1

2776
2777
2778
2779
2780
2781
2782
2783
2784

Competitive and diverse enterprises and co-operatives are the main engine of wealth creation in any
community. Organizations can help to create an environment in which entrepreneurship can thrive, bringing
lasting benefits to communities. Organizations can contribute positively to wealth and income creation throughentrepreneurship programmes, development of local suppliers, and employment of community members, aswell as through wider efforts to strengthen economic resources and social relations that facilitate economic
and social welfare or generate community benefits. Furthermore, by helping to create wealth and income at
local level, organizations can play a significant role in reducing poverty. Entrepreneurship programmes andco-operatives targeting women are particularly important as it is widely recognized that the empowerment of
women contributes greatly to the well-being of society.

2785
2786
2787

Wealth and income creation also depend on a fair distribution of the benefits of economic activity.
Governments rely upon organizations meeting their tax obligations to obtain revenues for addressing criticaldevelopment issues.

2788
2789
2790
2791

In many situations the physical, social and economic isolation of communities can be an obstacle to theirdevelopment. Organizations can play a positive role in the development of communities through their value
chain. In this way, community development considerations can become an integral part of organizations’ core
activities.

2792
2793

An organization contributes to development through compliance with laws and regulations. In somecircumstances community groups’ failure to operate within the intended legal framework is a consequence of64

Community involvement and development issue 4: Technology development and access
Description of the issue

Related actions and expectations

Community involvement and development issue 5: Wealth and income creation
Description of the issue© ISO 2009 – All rights reserved

ISO/DIS 26000

2794
2795
2796
2797

poverty or development conditions. In these circumstances, an organization that is involved with groups
operating outside the legal framework should aim to alleviate poverty and promote development. The
organization should also seek to create opportunities that will enable these groups to achieve greater, andultimately full, compliance with the law, especially concerning economic relationships.

2798

6.8.7.2

2799

An organization should:

2800
2801

⎯ consider the economic and social impact of entering or leaving a community, including impacts on basic
resources needed for the sustainable development of the community;

2802
2803

⎯ consider supporting appropriate initiatives to stimulate diversification of existing economic activity in thecommunity;

2804
2805

⎯ consider giving preference to local suppliers of products and services and contributing to local supplierdevelopment where possible and practicable;

2806
2807

⎯ consider undertaking initiatives to strengthen the ability of and opportunities for locally based suppliers tocontribute to value chains, giving special attention to disadvantaged groups within the community;2808⎯ consider assisting organizations to operate within the appropriate legal framework;

2809
2810

⎯ engage in economic activities with organizations that, owing to low levels of development, have difficulty
meeting the legal requirements only where:

Related actions and expectations

2811

⎯

the purpose is to address poverty;

2812
2813
2814

⎯

the activities of these organizations are consistent with human rights and there is a reasonable
expectation that these organizations will consistently move towards conducting their activities within
the appropriate legal framework;

2815
2816
2817
2818
2819

⎯ consider contributing to programmes and partnerships that assist community members, especiallywomen, to establish businesses and co-operatives, in improving productivity, promoting entrepreneurshipand encouraging the efficient use of available resources. Such programmes could, for example, provide
training in business planning, marketing, quality standards required to become suppliers, management
and technical assistance, access to finance, and facilitation of joint ventures;

2820
2821
2822

⎯ consider appropriate ways to make procurement opportunities more easily accessible to community
organizations, including, for example, through capacity-building on meeting technical specifications, andmaking available information about procurement opportunities;

2823
2824
2825

⎯ consider supporting organizations and persons that bring needed products and services to thecommunity, which can also generate local employment as well as linkages with local, regional and urban
markets where this is beneficial for the welfare of the community;

2826
2827

⎯ consider appropriate ways to help in the development of community-based associations of entrepreneurs;
and

2828
2829

⎯ fulfil its tax responsibilities and provide authorities with the necessary information to correctly determine
taxes due.

2830

6.8.8

2831

6.8.8.1

2832
2833

Health is an essential element of life in society and is a recognized human right. Threats to public health canhave severe impacts on communities and can hamper their development. Thus, all organizations, both large

Community involvement and development issue 6: Health
Description of the issue© ISO 2009 – All rights reserved

65ISO/DIS 26000

2834
2835
2836
2837
2838
2839
2840

and small, should respect the right to health and should contribute, within their means and as appropriate, tothe promotion of health through preventing, or, if necessary, mitigating any damage to the community (seealso 6.5 and 6.7.4). This may include participation in public health campaigns. They should also contributewhere possible to improving access to health services. Even in countries where it is a role of the state toprovide a public health system, all organizations can consider contributing to health in communities. A highlevel of health in the community reduces the burden on the public sector and contributes to a good economic
and social environment for all organizations.

2841

6.8.8.2

2842

An organization should:

2843
2844

⎯ seek to minimize or eliminate negative health impacts of any production process, product or service
provided by the organization;

2845
2846
2847
2848

⎯ consider promoting good health by, for example, contributing to access to medicines and vaccination and
by encouraging healthy lifestyles, including exercise and good nutrition, by early detection of diseases,
and by discouraging the consumption of unhealthy products and substances. Special attention should begiven to child nutrition;

2849
2850
2851

⎯ consider raising awareness about health threats and major diseases and their prevention, such as,according to local circumstances and priorities, HIV/AIDS, cancer, heart disease, malaria, tuberculosis
and obesity; and

2852
2853

⎯ consider supporting access to essential health care services and to clean water and appropriate
sanitation as a means of preventing illness.

2854

6.8.9

2855

6.8.9.1

2856
2857
2858
2859

Social investment takes place when organizations invest their resources in infrastructure and otherprogrammes aimed at improving social aspects of community life. Types of social investments may include
projects related to education, training, culture, healthcare, income generation, infrastructure development,
improving access to information or any other activity likely to promote economic or social development.

2860
2861
2862
2863

In identifying opportunities for social investment, an organization should align its contribution with the needs
and priorities of the communities in which it operates, taking into account priorities set by local and national
policymakers. Information sharing, consultation and negotiation are useful tools for a participative approach toidentifying and implementing social investments (see 6.8.2).

2864
2865
2866

Social investments do not exclude philanthropy (for example, grants, volunteering and donations). These
actions should, however, be aligned with local and national capacity-building aims, and the focus should be on
developmental programmes or projects.

2867
2868
2869

Organizations should also encourage community involvement in the design and implementation of projects as
this can help projects to survive and prosper when the organization is no longer involved. Social investments
should prioritize projects that are viable in the long-term and contribute to sustainable development

2870

6.8.9.2

2871

An organization should:

2872
2873
2874

⎯ take into account the promotion of community development in planning social investment projects. All
actions should broaden opportunities for citizens, for example by increasing local procurement and any
outsourcing so as to support local development;

66

Related actions and expectations

Community involvement and development issue 7: Social investment
Description of the issue

Related actions and expectations© ISO 2009 – All rights reserved

ISO/DIS 26000

2875
2876

⎯ avoid actions that perpetuate a community’s dependence on the organization’s philanthropic activities,
on-going presence or support;

2877
2878

⎯ assess existing community-related initiatives and provide feedback on their success and suitability to thecommunity and to people within the organization and identify where improvements might be made; and

2879
2880
2881
2882

⎯ consider contributing to programmes that provide access to food and other essential products forvulnerable or discriminated groups and persons with low income, taking into account the importance ofcontributing to their increased capabilities, resources and opportunities. Special attention should be given
to child nutrition.

2883

7

2884

7.1 General

2885
2886
2887
2888
2889
2890
2891
2892
2893
2894
2895

Previous clauses of this International Standard have identified the principles, core subjects and issues ofsocial responsibility. This clause provides guidance on putting social responsibility into practice in an
organization. In most cases, organizations can build on existing systems, policies, structures and networks ofthe organization to put social responsibility into practice, although some activities are likely to be conducted in
new ways, or with consideration for a broader range of factors.

2896

7.2

2897
2898
2899
2900

To provide an informed basis for integrating social responsibility throughout the organization, it is useful for theorganization to analyze how its key characteristics relate to social responsibility (see Clause 5). This analysis
will also help in determining the relevant issues of social responsibility within each core subject and in
identifying the organization's stakeholders.

2901

The analysis should include, where appropriate, factors such as:

2902

⎯

2903

⎯ locations in which the organization operates, including:

Guidance on integrating social responsibility throughout an organization

Some organizations may already have established techniques for introducing new approaches into theiractivities, as well as effective systems for communication and internal review. Others may have less welldeveloped systems for organizational governance or other aspects of social responsibility. The following
guidance is intended to help all organizations, whatever their starting point, integrate social responsibility into
the way they operate.

The relationship of an organization's characteristics to social responsibility

the organization’s type, purpose, nature of operations and size;

2904
2905

⎯

whether there is a strong legal framework that regulates many of the activities related to social
responsibility; and

2906

⎯

social, environmental and economic characteristics of the areas of operation;2907⎯ characteristics of the organization's workforce or employees, including contracted labour;2908⎯ sector organizations in which the organization participates, including:

2909

⎯

the activities related to social responsibility undertaken by these organizations; and

2910

⎯

the codes or other requirements related to social responsibility promoted by these organizations;2911⎯ concerns of internal and external stakeholders relevant to social responsibility;

2912⎯ structures for and the nature of decision making in the organization; and© ISO 2009 – All rights reserved

67

ISO/DIS 26000

2913⎯ the organization's value chain.

2914
2915
2916
2917

It is also important for the organization to be aware of the current attitudes, level of commitment to andunderstanding of social responsibility by its leadership. A thorough understanding of the principles, subjects
and benefits of social responsibility will greatly assist the integration of social responsibility throughout theorganization and its sphere of influence.

2918

7.3

Understanding the social responsibility of an organization

2919

7.3.1

Determining relevance and significance of core subjects and issues to an organization

2920

7.3.1.1

2921
2922

All the core subjects, but not all issues, have relevance for every organization. The degree of relevance of thecore subjects and associated issues depend on the nature, size and location of the organization.

2923
2924
2925
2926

In an initial review of the significance of the core subjects and relevance of issues, there could be benefit intaking a very broad view of possible relevance. It will be relatively easy later to narrow down the list of relevant
issues to those of greatest importance to the organization. To start the identification process, an organization
should, where appropriate:2927⎯ list the full range of its activities;2928⎯ identify stakeholders (see 5.3);

2929
2930

⎯ identify the activities of the organization itself and of the organizations within its sphere of influence. The
activities of suppliers and contractors can have an impact on the social responsibility of the organization;

2931
2932

⎯ determine which core subjects and issues might arise when the organization and others within the value
chain carry out these activities, taking into account all relevant legislation;

2933
2934

⎯ examine the range of ways in which the organization’s decisions and activities can cause impacts on
stakeholders and on sustainable development;2935⎯ identify the societal expectations of responsible behaviour concerning these impacts; and

2936
2937

⎯ identify all issues of social responsibility that relate to day-to-day activities as well as those that arise only
occasionally under very specific circumstances.

2938
2939
2940
2941

Although an organization itself may believe it understands societal expectations of its social responsibility (see5.2.3), it should nevertheless consider involving stakeholders in the identification process to broaden theperspective on the core subjects and issues. It is important to recognize, though, that issues may be relevant
even if stakeholders fail to identify them.

2942
2943
2944
2945
2946

In some instances an organization might assume that because it operates in an area with laws that address
core subjects of social responsibility, then compliance with the law will be sufficient to ensure that all the
relevant aspects of such subjects are addressed. A careful review of the core subjects and issues in Clause 6
may reveal, however, that some relevant issues are not regulated or are covered by regulations that are notadequately enforced or are not explicit or sufficiently detailed.

2947
2948
2949
2950
2951

Even for core subjects or issues covered by the law, responding to the spirit of the law may in some cases
involve action beyond simple compliance. As an example, although some environmental laws and regulations
limit emissions of air or water pollutants to specific amounts or levels, a socially responsible organization is
likely to strive to use best practice to further reduce its emissions of those pollutants or to change theprocesses it uses so as to completely eliminate such emissions.

68

Determining relevance© ISO 2009 – All rights reserved

ISO/DIS 26000

2952

7.3.1.2

Determining significance

2953
2954
2955

Once an organization has identified the broad range of issues relevant to its activities, it should look carefullyat the issues identified and develop a set of criteria for deciding which core subjects and issues have thegreatest relevance and are most important to the organization. Possible criteria should include the:2956

⎯ extent of the impact of the core subject or issue on stakeholders and sustainable development;

2957⎯ potential effect of taking action or failing to take action on the core subject or issue;

2958⎯ level of stakeholder concern about the core subject or issue;

2959⎯ potential effect of the related action compared to the resources required for implementation; and

2960
2961

⎯ current performance of the organization compared to existing laws and regulations, international
standards, international norms of behaviour, the state-of-the-art and best practice.

2962

7.3.2

2963

7.3.2.1

2964
2965
2966
2967
2968

In addition to being responsible for its own activities, there are situations where an organization has the ability
to influence the decisions or behaviour of those with whom it has a relationship (see 5.2.3). Influence will
depend on a number of factors, including physical proximity, scope, length and strength of the relationship. In
promoting social responsibility, there will be situations where an organization’s ability to influence others will
be accompanied by a responsibility to exercise this influence.

2969

An organization derives influence from sources such as:

2970
2971

⎯ ownership and governance This includes the nature and extent of ownership or representation, if any,on the governing body of the associated organization;

2972
2973

⎯ economic relationship This includes influence based on the level of economic dependency involved: thegreater the interest or dependency, the greater the influence;

2974
2975
2976

⎯ legal/political authority This is based, for example, on provisions in legally binding contracts or the
existence of a legal mandate granting the organization the ability to enforce certain behaviours on others;
and

2977
2978

⎯ public opinion This includes the ability of the organization to influence public opinion, and the impact ofpublic opinion on those it is trying to influence.

2979

7.3.2.2

2980
2981
2982
2983
2984
2985

An organization can exercise its influence with others either to enhance positive impacts on sustainable
development, or to minimize negative impacts, or both. A high level of influence is generally likely tocorrespond to a high level of responsibility to exercise that influence. An organization’s responsibility to
exercise influence on another is, however, also related to the possible impacts of the latter’s activities. The
greater the potential for negative impacts, the higher the level of responsibility to exercise influence tominimize those impacts. Care should be exercised when assessing such impacts.

2986

Methods of exercising influence include:2987⎯ setting contractual provisions or incentives

2988⎯ sharing knowledge and information;

2989⎯ conducting joint projects

An organization’s sphere of influence
Assessing an organization's sphere of influence

Exercising influence© ISO 2009 – All rights reserved

69ISO/DIS 26000

2990⎯ undertaking responsible lobbying and using media relations;2991⎯ promoting good practices; and2992⎯ forming partnerships with sector associations, organizations and others.

2993
2994
2995
2996
2997

An organization can exercise influence through its choices of banks, insurers and providers of retirement
plans for its employees and its investments. An organization should consider the environmental, social andcorporate governance aspects and the social responsibility of the organizations in which it has invested orseeks to invest. Through the decisions it makes, and the information it provides to stakeholders about thebasis for its decisions, an organization can influence both financial institutions and its stakeholders.

2998
2999
3000
3001
3002

The exercise of an organization’s influence should always be guided by ethical behaviour and other principles
and practices of social responsibility (see Clauses 4 and 5). When exerting its influence, an organization
should first consider engaging in dialogue aimed at improving awareness of social responsibility andencouraging socially responsible behaviour. If dialogue is not effective, alternative actions should beconsidered, including changing the nature of the relationship.

3003
3004

Where an organization has a very high level of influence with others, its responsibility to act can be similar to
the responsibility that exists where the organization has actual control.

3005

7.3.3

3006
3007
3008

An organization should determine priorities for action based on its plans for integrating social responsibility
throughout the organization and its daily practices. Priorities are likely to vary over time. An organization
should involve stakeholders in the identification of priorities (see 5.3).

3009
3010
3011
3012

High priority should be given to issues and actions that have significant implications for sustainable
development. An organization may also assign a high priority to actions that could have a major effect on theorganization's social responsibility. The basis for assigning a high priority to issues and actions should include
the following considerations:

3013
3014

⎯ high priority based on significance for sustainable development should be given to issues and actions that
relate to:Establishing priorities for addressing core subjects and issues

3015

⎯

compliance with the law and international norms of behaviour;

3016

⎯

potential violations of human rights;

3017

⎯

practices that could endanger life or health;

3018

⎯

practices that could seriously affect the environment; and

3019

⎯

issues where the organization's performance is well below best practice;

3020
3021

⎯ high priority based on the effect the issues or actions could have on the organization's social
responsibility could be assigned to actions that:

3022

⎯

will take a long time to become fully effective;

3023

⎯

are of immediate concern to stakeholders;

3024

⎯

may significantly improve the ability of the organization to meet important objectives;

3025

⎯

have significant cost implications if not addressed quickly; and

3026
3027

⎯

can be implemented quickly and easily and will therefore be useful in increasing awareness of andmotivation for action on social responsibility within the organization.

70© ISO 2009 – All rights reserved

ISO/DIS 26000

3028

The order of priorities will vary among organizations.

3029
3030
3031
3032

In addition to setting priorities for immediate action, an organization can establish priorities for consideration ofissues that are relevant to activities that an organization expects to carry out in the future, such as building
construction, employing new staff, hiring contractors or conducting fund-raising activities. The priority
considerations will then form part of the planning for these future activities.

3033

The priorities should be reviewed and updated at intervals appropriate for the organization.

3034

7.4

Practices for integrating social responsibility throughout an organization

3035

7.4.1

Building social responsibility into an organization’s systems and procedures

3036
3037
3038

An important and effective means of integrating social responsibility throughout the organization is through theorganization’s governance, the system by which its decisions are made and implemented in pursuit of its
objectives.

3039
3040
3041
3042
3043
3044
3045

An organization should conscientiously and methodically manage its own impacts associated with each core
subject and monitor the impacts of the organizations within its sphere of influence, so as to minimize the riskof social and environmental harm. When making decisions, including with respect to new activities, anorganization should consider the likely impacts of these decisions on others. In doing so, an organization
should consider the best ways of minimizing the harmful impacts of its activities and of increasing thebeneficial impacts of its behaviour on society and the environment. The resources and planning required forthis purpose should be taken into account when decisions are made.

3046
3047
3048

An organization should confirm that the principles of social responsibility (see Clause 4) are applied in its
governance and reflected in its structure and culture. It should review procedures and processes atappropriate intervals to make sure that they take into account the social responsibility of the organization.

3049

Some useful procedures may include:3050⎯ applying established management practices to addressing the organization's social responsibility;

3051
3052

⎯ identifying the ways in which the principles of social responsibility and the core subjects and issues apply
to the various parts of the organization;

3053⎯ setting specific short-term targets to translate objectives into their practical application;

3054⎯ determining and allocating sufficient resources to allow targets to be met;

3055
3056
3057

⎯ if appropriate to the size and nature of the organization, establishing departments or groups within theorganization to review and revise operating procedures so that they are consistent with the principles andcore subjects of social responsibility;

3058⎯ taking account of social responsibility when conducting operations for the organization;

3059⎯ incorporating social responsibility into purchasing and investment practices; and

3060
3061

⎯ building issues of social responsibility into human resources management and other organizational
functions.

3062
3063
3064
3065
3066
3067

The existing values and culture of the organization can have a significant effect on the ease and pace withwhich social responsibility can be fully integrated throughout the organization. For some organizations, wherethe values and culture are already closely aligned to those of social responsibility, the process of integration
may be quite straightforward. In others, some parts of the organization may not recognize the benefits ofsocial responsibility and may be resistant to change. Systematic efforts over an extended period may be
involved in integrating a socially responsible approach in these areas.

© ISO 2009 – All rights reserved

71ISO/DIS 26000

3068
3069
3070
3071
3072

It is also important to recognize that the process of integrating social responsibility throughout an organization
does not occur all at once or at the same pace for all core subjects and issues. It may be helpful to develop aplan for addressing some social responsibility issues in the short term and some over a longer period of time.
Such a plan should be realistic and should take into account the capabilities of the organization, the resources
available and the priority of the issues (see 7.3.3).

3073

7.4.2

3074
3075
3076
3077

The statements and actions of the organization’s leadership and the organization's purpose, aspirations,values, ethics and strategy set the direction for the organization. To make social responsibility an importantand effective part of the functioning of the organization, it should be reflected in these aspects of theorganization.

3078
3079

An organization should set its direction by making social responsibility an integral part of its policies,
organizational culture, strategies, structures and operations. Some of the ways it can do this include:

3080
3081

⎯ including in the organization’s aspirations or vision statement reference to the way in which it intendssocial responsibility to influence its activities;

3082
3083
3084

⎯ incorporating in its purpose or in a mission statement specific, clear and concise references to important
aspects of social responsibility, including the principles and issues of social responsibility that help
determine the way the organization operates;

3085
3086
3087

⎯ adopting written codes of conduct or ethics that specify the organization’s commitment to social
responsibility by translating the principles and values into statements on appropriate behaviour. Suchcodes should be based on the principles of social responsibility in Clause 4 and on guidance in Clause 6.

3088
3089

⎯ including social responsibility as a key element of the organization’s strategy, through its integration into
systems, policies, processes and decision-making behaviour; and

3090
3091
3092
3093
3094

⎯ translating the priorities for action on core subjects and issues into manageable organizational objectives
with strategies, processes and timelines. Objectives should be specific and measurable or verifiable.
Stakeholder input can be valuable in assisting this process. Detailed plans for achieving the objectives,
including responsibilities, timelines, budgets and the effect on other activities of the organization, should
be an important element in establishing the objectives and the strategies for their achievement.

3095

7.4.3

3096
3097
3098
3099

Building social responsibility into every aspect of an organization involves commitment and understanding at
all levels of the organization. In the early stages of an organization's efforts related to social responsibility, thefocus of awareness building should be on increasing understanding of the aspects of social responsibility,
including principles, core subjects and issues.

3100
3101
3102
3103

Commitment and understanding should start at the top of the organization. Understanding the benefits ofsocial responsibility for the organization can play a major role in building the commitment of the organization’s
leadership. Efforts should therefore be made to provide the organization’s leadership with a thoroughunderstanding of the implications and benefits of social responsibility.

3104
3105
3106

Some employees and some parts of an organization will be more interested and receptive to taking action onsocial responsibility than others. An organization may find it useful to focus initial efforts on such receptive
areas to demonstrate what social responsibility means in practice.

3107
3108
3109

Creating a culture of social responsibility within an organization may take a substantial period of time, but
proceeding systematically and working from existing values and cultures have been effective in manyorganizations.

3110
3111
3112

Building the competency for implementing practices of social responsibility may involve strengthening ordeveloping skills in some areas of activity such as stakeholder engagement, and in improving knowledge andunderstanding of the application of the core subjects. Efforts should take advantage of the existing knowledge

72

Setting the direction of an organization for social responsibility

Raising awareness and building competency for social responsibility© ISO 2009 – All rights reserved

ISO/DIS 26000

3113
3114
3115

and skills of people within the organization. Where appropriate, these efforts should also include building
competency and training of managers and workers in the supply chain. Specific training may be useful forsome issues.

3116
3117
3118
3119

To integrate social responsibility effectively, an organization may identify a need for changes in decisionmaking processes and governance that would promote greater freedom, authority and motivation to suggest
new approaches and ideas. An organization may also find that it needs to improve its tools for monitoring andmeasuring some aspects of its performance.

3120
3121
3122
3123

Education and lifelong learning are central to raising awareness and building competency for social
responsibility. In this regard, education for sustainable development is setting a new direction to empower
people to address social responsibility issues by encouraging them to respect values that foster vigorous andproactive action [122].

3124

7.5

Communication on social responsibility

3125

7.5.1

The role of communication in social responsibility

3126
3127

Many practices related to social responsibility will involve some form of internal and external communication.
Communication is critical to many different functions in social responsibility including:3128⎯ demonstrating accountability and transparency;

3129⎯ helping to engage and create dialogue with stakeholders;

3130⎯ addressing legal and other requirements for the disclosure of information related to social responsibility;

3131
3132

⎯ showing how the organization is meeting its commitments on social responsibility and responding to theinterests of stakeholders and expectations of society in general;

3133
3134

⎯ raising awareness both within and outside the organization on its strategies and objectives, plans,performance and challenges for social responsibility;

3135
3136

⎯ providing information about the impacts of the organization's activities, products and services, including
details of how the impacts change over time;

3137
3138

⎯ helping to engage and motivate employees and others to support the organization’s activities in social
responsibility;

3139
3140

⎯ facilitating comparison with peer organizations, which can stimulate improvements in performance onsocial responsibility; and

3141
3142

⎯ enhancing an organization’s reputation for responsible action, openness, integrity and accountability, tostrengthen stakeholder trust in the organization.

3143

7.5.2

3144

Information relating to social responsibility should be:

3145⎯ complete Information should address all significant activities and impacts related to social responsibility.

3146
3147
3148
3149

⎯ understandable Information should be provided with regard for the knowledge and the cultural, social,educational and economic background of those who will be involved in the communication. Both thelanguage used, and the manner in which the material is presented, including how it is organized, shouldbe accessible for the stakeholders intended to receive the information.

3150⎯ responsive Information should be responsive to stakeholder interests.

Characteristics of information relating to social responsibility© ISO 2009 – All rights reserved73ISO/DIS 26000

3151
3152

⎯ accurate Information should be factually correct and should provide sufficient detail to be useful andappropriate for its purpose.

3153
3154

⎯ balanced Information should be balanced and fair and should not omit relevant negative information
concerning the impacts of an organization’s activities

3155
3156
3157
3158

⎯ timely Out of date information can be misleading. Where information describes activities during a specificperiod of time, identification of the period of time covered will allow stakeholders to compare theperformance of the organization with its earlier performance and with the performance of otherorganizations.

3159⎯ accessible Information on specific issues should be available to the stakeholders concerned.

3160

7.5.3

3161

There are many different types of communication related to social responsibility. Some examples include:3162⎯ meetings or conversations with stakeholders;

3163
3164

⎯ communication with stakeholders on specific issues or projects of social responsibility. Where possible
and appropriate, this communication should involve dialogue with stakeholders;

3165
3166
3167

⎯ communication with the organization’s management and employees to raise general awareness aboutsocial responsibility and related activities. Such communication is generally most effective when it
involves dialogue;

3168⎯ team activities focused on integration of social responsibility throughout the organization;

3169
3170
3171
3172

⎯ communication with stakeholders concerning claims about the social responsibility of activities, products
and services. These claims can be verified through internal review and assurance. For enhanced
credibility, these claims may be verified by external assurance. Where appropriate, communications
should provide opportunities for stakeholder feedback;3173⎯ communication with suppliers about procurement requirements related to social responsibility;

3174
3175
3176

⎯ communication to the public about emergencies that have implications for social responsibility. Prior to
emergencies, communication should aim to increase awareness and preparedness. During emergencies,
it should keep stakeholders informed and provide information on appropriate actions;

3177
3178

⎯ product-related communication, such as product labelling, product information and other consumer
information. Opportunities for feedback can improve this form of communication;

3179⎯ articles on aspects of social responsibility in magazines or newsletters aimed at peer organizations;3180⎯ advertisements or other public statements to promote some aspect of social responsibility;

3181⎯ submissions to government bodies or public inquiries; and3182⎯ periodic public reporting with opportunities for stakeholder feedback (see Box 15).

3183
3184
3185
3186
3187

There are many different methods and media that may be used for communication. These include meetings,
public events, forums, reports, newsletters, magazines, posters, advertising, letters, voicemail, live
performance, video, websites, podcasts (website audio broadcast), blogs (website discussion forums), productinserts and labels. It is also possible to communicate through the media using press releases, interviews,
editorials and articles.

Types of communication on social responsibility

3188

74

© ISO 2009 – All rights reserved

ISO/DIS 26000

3189
3190

Box 15 – Reporting on social responsibility

3191
3192
3193
3194
3195

An organization should, at appropriate intervals, report about its performance on social responsibility to
stakeholders affected. A growing number of organizations report to their stakeholders on a periodic basis
about their performance on social responsibility. Reporting to stakeholders can be done in many different
ways, including meetings with stakeholders, letters describing the organization's activities related to social
responsibility for a defined period, website information and periodic social responsibility reports.

3196
3197
3198

In reporting to its stakeholders, an organization should include information about its objectives andperformance on the core subjects and relevant issues of social responsibility. It should describe how andwhen stakeholders have been involved in the organization's reporting on social responsibility.

3199
3200

The organization should provide a fair and complete picture of its social responsibility performance, including
achievements and shortfalls and the ways in which the shortfalls will be addressed.

3201
3202
3203

An organization may choose to cover its activities as a whole at one time, or report separately on activities ata particular location or site. Community groups often consider smaller, location-specific reporting more usefulthan organization-wide reporting.

3204
3205
3206

Publication of a social responsibility report can be a valuable aspect of an organization's activities on social
responsibility. In preparing a social responsibility report, an organization should take account of the following
considerations:

3207
3208

⎯ the scope and scale of an organization's report should be appropriate for the size and nature of theorganization;

3209
3210
3211
3212

⎯ the level of detail may reflect the extent of the organization's experience with such reporting. In somecases, organizations initiate their efforts with limited reports covering only a few key subjects, and in
subsequent years, expand coverage as they gain experience and have sufficient data on which to base abroader report;

3213
3214

⎯ the report should describe how the organization decided upon the issues to be covered and the way
those issues would be addressed;

3215
3216

⎯ the report should present the organization's operational performance, products and services in a broader
sustainability context; and

3217
3218
3219

⎯ a report can be produced in a variety of forms, depending on the nature of the organization and on theneeds of its stakeholders. These may include electronic posting of a report, web-based interactive
versions or hard copies. It may also be a stand-alone document or part of an organization's annual report.

3220
3221
3222
3223

Additional information on reporting on social responsibility can be obtained from the initiatives and tools onreporting – at global, national or sector-specific level – found in Annex A (see also 7.8 for guidance on
assessing initiatives for social responsibility).

3224
3225

7.5.4

Stakeholder dialogue on communication about social responsibility

3226
3227

Through dialogue with its stakeholders, an organization can benefit from receiving and exchanging direct
information about stakeholders' views. An organization should seek dialogue with its stakeholders to:

3228
3229

⎯ assess the adequacy and effectiveness of the content, media, frequency and scope of communication, sothat they can be improved as needed;

3230⎯ set priorities for the content of future communication;© ISO 2009 – All rights reserved

75ISO/DIS 26000

3231⎯ secure verification of reported information by stakeholders, if this approach to verification is used; and3232⎯ identify best practice.

3233

7.6

Enhancing credibility regarding social responsibility

3234

7.6.1

Methods of enhancing credibility

3235
3236
3237
3238
3239
3240

There are various ways in which an organization establishes its credibility. One is stakeholder engagement.
Stakeholder engagement, involving dialogue with stakeholders is an important means of increasing
confidence that the interests and intentions of all participants are understood. This dialogue can build trust andenhance credibility. Stakeholder engagement can be a basis for involving stakeholders in the verification of anorganization’s claims concerning its performance. The organization and stakeholders can make arrangements
for stakeholders to periodically review or otherwise monitor aspects of an organization’s performance.

3241
3242
3243
3244
3245
3246
3247

Credibility with respect to certain issues can sometimes be enhanced through participation in specificcertification schemes. Initiatives have been developed to certify product safety or to certify processes or
products with respect to their environmental impact, labour practices and other aspects of social responsibility.
Such schemes should be independent and credible in themselves. In some situations, organizations involve
independent parties in their activities to provide credibility. An example of this is the creation of advisorycommittees or review committees consisting of persons who are selected because they will be consideredcredible.

3248
3249

Organizations sometimes join associations of peer organizations to establish or promote socially responsible
behaviour within their area of activity or within their respective communities.

3250

7.6.2 Enhancing the credibility of reports and claims about social responsibility

3251
3252

There are many ways to enhance the credibility of reports and claims about social responsibility. These
include:

3253
3254
3255

⎯ making reports about performance on social responsibility comparable both over time and with reports
produced by peer organizations, recognizing that the nature of the report will depend on the type, sizeand capacity of the organization;

3256
3257

⎯ providing a brief explanation of why topics omitted from reports are not covered, to show that theorganization has made an effort to cover all significant matters;

3258
3259

⎯ using a rigorous and responsible process of verification, in which the data and information are traced
back to a reliable source to verify accuracy of that data and information;

3260
3261

⎯ using an individual or individuals independent of the process of report preparation, either within theorganization or external to it, to undertake the verification process;3262⎯ publishing a statement attesting to the verification as part of the report;

3263
3264
3265

⎯ making use of stakeholder groups to provide a determination that the report reflects the relevant andsignificant issues for the organization, that it is responsive to the needs of stakeholders, and that itprovides complete coverage of the issues addressed;

3266
3267
3268
3269
3270

⎯ taking extra steps to be transparent by providing information of a kind and in a form that can be easily
verified by others. For instance, instead of just reporting statistics concerning performance, anorganization can also make available details on the sources of the information and the processes used todevelop the statistics. In some cases, an organization can increase the credibility of claims it makes about
the supply chain by listing the places where activities are conducted;

3271⎯ reporting conformance to the reporting requirements of an external organization; and76© ISO 2009 – All rights reserved

ISO/DIS 26000

3272
3273
3274

⎯ obtaining eco-labels, certification or other form of recognition from bodies that use life cycle assessments,
reviews or other criteria-based systems for evaluation, when issuing claims about environmental or social
aspects of a product or the organization that produced it.

3275

7.6.3 Resolving conflicts or disagreements between an organization and its stakeholders

3276
3277
3278
3279
3280

In the course of its activities on social responsibility, an organization may encounter conflicts or disagreementswith individual stakeholders or with groups of stakeholders. Specific examples of types of conflicts andmechanisms for addressing them are covered in the context of human rights (see 6.3.7) and consumer issues(see 6.7.6). Formal methods for resolving conflicts or disagreements also often form part of labour
agreements.

3281
3282
3283

An organization should develop mechanisms for resolving conflicts or disagreements with stakeholders thatare appropriate to the type of conflict or disagreement and relevant for the affected stakeholders. Suchmechanisms may include:3284⎯ direct discussions with affected stakeholders;3285⎯ provision of written information to address misunderstandings;

3286⎯ forums in which stakeholders and the organization can present their points of view and look for solutions;

3287⎯ formal complaints handling procedures;

3288⎯ mediation or arbitration procedures;3289⎯ systems that enable reporting of wrongdoing without fear of reprisal; and3290⎯ other types of procedures for resolving grievances.

3291
3292
3293
3294

An organization should make accessible to its stakeholders detailed information on the procedures available
for resolving conflicts and disagreements. These procedures should be equitable and transparent. Morespecific information on procedures relevant to human rights and consumer issues are described under thosecore subjects in Clause 6.

3295
3296

7.7 Reviewing and improving an organization’s actions and practices related to social
responsibility

3297

7.7.1

3298
3299
3300

Effective performance on social responsibility, as on most major initiatives of an organization, depends in parton commitment, careful oversight, evaluation and review of the activities undertaken, progress made,achievement of identified objectives, resources used and other aspects of the organization's efforts.

3301
3302
3303

Ongoing monitoring or observation of activities related to social responsibility is primarily aimed at making
sure that activities are proceeding as intended, identifying any crisis or out-of-the-ordinary occurrence, andmaking minor modifications to the way things are done.

3304
3305
3306
3307

Reviews of performance, at appropriate intervals, may be used to determine progress on social responsibility,
help keep programmes well focused, identify areas in need of change and contribute to improved
performance. Stakeholders can play an important role in reviewing an organization's performance on social
responsibility.

3308
3309
3310
3311

In addition to reviewing existing activities, an organization should also keep abreast of changing conditions or
expectations, legal or regulatory developments affecting social responsibility and new opportunities forenhancing its efforts on social responsibility. This sub-clause identifies some techniques organizations canuse for monitoring, reviewing and improving their performance on social responsibility.

General© ISO 2009 – All rights reserved

77ISO/DIS 26000

3312

7.7.2

3313
3314
3315
3316

To have confidence in the effectiveness and efficiency with which social responsibility is being put into
practice by all parts of an organization, it is important to monitor ongoing performance on the activities related
to core subjects and relevant issues. The extent of this effort will obviously vary with the scope of the core
subjects covered, the size and nature of the organization and other factors.

3317
3318
3319

When deciding on the activities to be monitored, the organization should focus on those that are significant
and seek to make the results of the monitoring easy to understand, reliable and timely and responsive to
stakeholders’ concerns.

3320
3321
3322
3323
3324

There are many different methods that can be used to monitor performance on social responsibility, including
reviews at appropriate intervals, benchmarking and obtaining feedback from stakeholders. Organizations canoften obtain insights into their programs by comparing their characteristics and performance with the activitiesof other organizations. Such comparisons may be focused on actions related to specific core subjects or on
broader approaches to integrating social responsibility throughout the organization.

3325
3326
3327
3328
3329
3330

One of the more common methods is measurement against indicators. Indicators are measurements of a
specific aspect of performance. They are often used when it is too difficult or expensive to monitor every
activity that makes up a programme for social responsibility. They can, for example, be used to monitor or
evaluate the achievement of project objectives over time. Indicators should be clear, informative, practical,
comparable, accurate, credible and reliable. Extensive additional detail on selecting and using indicators isavailable in many references on social responsibility and sustainability.

3331
3332
3333
3334
3335
3336
3337
3338
3339

Although indicators that yield quantitative results are relatively straightforward to use, they may not be
sufficient for all aspects of social responsibility. In the area of human rights, for example, women's and men's
views about whether they are being fairly treated can be more meaningful than some quantitative indicators
on discrimination. Quantitative indicators related to the results of surveys or focus-group discussions may becoupled with qualitative indicators describing views, trends, conditions or status. It is also important torecognize that social responsibility is about more than specific achievements in measurable activities, such as
reducing pollution and responding to complaints. As social responsibility is based on values, application ofprinciples of social responsibility and attitudes, monitoring may involve more subjective approaches such as
interviewing, observing and other techniques for evaluating behaviour and commitments.

3340

7.7.3

3341
3342
3343
3344

In addition to its day-to-day oversight and monitoring of the activities related to social responsibility, anorganization should carry out reviews at appropriate intervals to determine how it is performing against its
targets and objectives for social responsibility and to identify needed changes in the programmes andprocedures.

3345
3346
3347
3348
3349

These reviews typically involve the comparison of performance across social responsibility core subjects withresults from earlier reviews, to determine progress and measure achievement against objectives. They should
also include examination of less easily measured aspects of performance, such as attitudes to social
responsibility, integration of social responsibility throughout the organization and adherence to principles,value statements and practices.

3350
3351
3352
3353

The participation of stakeholders can be valuable in such reviews. Information from stakeholders notifies anorganization not only how stakeholders perceive specific achievements of its social responsibility programme,
but also how they view the organization's overall efforts on social responsibility. Stakeholders can also keep
an organization attuned to changes in expectations and attitudes in the broader community.

3354

Types of questions that could be asked during reviews include:3355⎯ were objectives achieved as envisioned?

3356⎯ did the strategies and processes suit the objectives?

3357⎯ what worked and why? What did not work and why?

78

Monitoring activities on social responsibility

Reviewing an organization's progress and performance on social responsibility© ISO 2009 – All rights reserved

ISO/DIS 26000

3358⎯ were the objectives appropriate?

3359⎯ what could have been done better?

3360⎯ are all relevant persons involved?

3361
3362

Based on the results of its reviews, an organization should identify changes to its programmes that would
remedy any deficiency and bring about improved performance on social responsibility.

3363

7.7.4

3364
3365
3366
3367

Organizations that are required to provide performance data to government, non-governmental organizations,other organizations or the public or for maintaining databases containing sensitive information can increase
their confidence in their data collection and management systems by detailed reviews of the systems. The aimof such reviews should be to:3368⎯ increase an organization’s confidence that the data it provides to others is accurate;3369⎯ improve the credibility of data and information; and3370⎯ confirm the reliability of systems for protecting the security and privacy of data, where relevant.

3371
3372
3373
3374

Such detailed reviews may be prompted by legal or other requirements for release of data on emissions ofgreenhouse gases or pollutants, requirements for provision of programme data to funding bodies or oversight
departments, conditions of environmental licences or permits and concerns about protection of private
information, such as financial, or medical or personal data.

3375
3376
3377
3378
3379
3380
3381
3382

As part of such reviews, independent people or groups, either internal or external to the organization, should
examine the ways in which data is collected, recorded or stored, handled and used by the organization. The
reviews can help identify vulnerabilities in data collection and management systems that would allow the data
to become contaminated by errors or would permit access by unauthorized individuals. The results of thereviews can help the organization strengthen and improve its systems. Data accuracy and reliability can also
be improved through good training of data collectors, clear accountability for data accuracy, direct feedback toindividuals making errors and data quality processes that compare reported data with past data and that fromcomparable situations.

3383

7.7.5

3384
3385
3386
3387
3388
3389
3390

On the basis of periodic reviews, or at other appropriate intervals, an organization should consider ways inwhich it could improve its performance on social responsibility. The results of reviews should be used to help
bring about continual improvement in an organization's social responsibility. Improvements could involve
modification of targets and objectives to reflect changing conditions or aspiration for greater achievement. The
scope of activities and programmes related to social responsibility could be broadened. The provision of
additional or different resources for activities related to social responsibility might be a matter to consider.
Improvements could also include programmes or activities to take advantage of newly identified opportunities.

3391
3392
3393

Stakeholder views expressed during reviews may assist an organization in the identification of newopportunities and changed expectations. This should help an organization improve performance of its
activities on social responsibility.

3394
3395
3396
3397

To encourage the realization of organizational goals and objectives, some organizations build achievement ofspecific objectives of social responsibility into annual or periodic performance reviews of senior executives
and managers. Such steps emphasize that the organization's action on social responsibility is intended to be aserious commitment.

Enhancing the reliability of data and information collection and management

Improving performance© ISO 2009 – All rights reserved

79ISO/DIS 26000

3398

7.8

3399
3400
3401
3402
3403

Many organizations have developed voluntary initiatives intended to help other organizations seeking tobecome more socially responsible. In some cases, the initiative for social responsibility is in fact anorganization formed to expressly address various aspects of social responsibility. The result is a wide variety
of initiatives available to organizations interested in social responsibility (some by joining or supporting otherorganizations).

3404
3405
3406
3407
3408
3409
3410
3411
3412
3413

Some of these initiatives for social responsibility address aspects of one or more core subjects or issues;others address various ways that social responsibility can be integrated into an organization's activities anddecisions. Some initiatives for social responsibility create or promote specific tools or practical guides that canbe used for integrating social responsibility throughout an organization. Some initiatives develop or promoteminimum expectations concerning social responsibility. These expectations can take many forms, including
codes of conduct, recommendations, guidelines, declarations of principles and value statements. Someinitiatives have been developed by different sectors in an effort to address some of the challenges specific to
one sector. There are various reasons why some sectors have chosen to develop sector-specific initiatives forsocial responsibility. The existence of an initiative for social responsibility in a particular sector does not meanthat the sector is necessarily more responsible or potentially more harmful.

3414
3415
3416
3417
3418
3419
3420
3421
3422
3423

It is not necessary for an organization to participate in any of these initiatives for social responsibility, or to use
any of these tools, for it to be socially responsible. Furthermore, participation in an initiative or the use of an
initiative's tools, by itself, is not a reliable indicator of the social responsibility of an organization. In evaluating
initiatives for social responsibility, an organization should be aware that not every initiative is well regarded or
credible in the eyes of stakeholders. An organization should also determine objectively whether a particular
initiative will help it to address its social responsibility, and whether the initiative is mainly a form of public
relations or a means of protecting the reputation of members or participating organizations. Social
responsibility should not be treated only as a form of risk management. A particularly important consideration
when evaluating an initiative for social responsibility is whether it unilaterally reinterprets already establishedand recognized expectations of responsible behaviour.

3424
3425
3426
3427

Effective engagement with stakeholders and multi-stakeholder systems of governance and development are
key characteristics distinguishing some initiatives for social responsibility from others, recognizing that
initiatives developed for a single sector or type of organization may have single-stakeholder governancestructures.

3428
3429
3430
3431
3432
3433
3434
3435

An organization may find it useful to participate in, or use tools of, one or more initiatives for social
responsibility. Participation should lead in one way or another to concrete action within the organization, suchas obtaining support or learning from others. Participation can be especially valuable when an organization
starts using or drawing upon tools or practical guidance that accompany the initiative. Organizations may use
initiatives for social responsibility to seek some form of recognition, such as a certificate or label. Someinitiatives for social responsibility are broadly recognized as a credible basis for public recognition of
performance or compliance regarding specific practices or on specific issues. Practical guidance provided bythese initiatives for social responsibility can vary from self-assessment tools to third party verification.

3436
3437

In determining whether to participate in or use an initiative for social responsibility, an organization should
consider the following factors:

3438⎯ whether the initiative is consistent with the principles described in Clause 4;

3439
3440

⎯ whether the initiative provides valuable and practical guidance to assist the organization to address aparticular core subject or issue and to integrate social responsibility throughout its activities;

3441

⎯

3442
3443

⎯ whether the initiative is locally or regionally relevant, or whether it has global scope and applies to alltypes of organizations;3444⎯ whether the initiative will assist the organization to reach specific stakeholder groups;

80

Voluntary initiatives for social responsibility

whether the initiative is designed for that particular type of organization or its areas of interest;© ISO 2009 – All rights reserved

ISO/DIS 26000

3445
3446

⎯ the kind of organization or organizations that developed and govern the initiative, such as government,
NGO, labour, private sector or academic;

3447
3448

⎯ the reputation of the organization or organizations that developed and govern the initiative, considering
their credibility and integrity;

3449
3450
3451

⎯ the nature of the process for developing and governing the initiative, for example, whether the initiative
has been developed through or governed by a multi-stakeholder, transparent, open, and accessible
process, with developed and developing country participants; and

3452
3453

⎯ the accessibility of the initiative, for example, whether an organization must sign a contract to participate,or whether there are costs to join the initiative.

3454
3455
3456
3457
3458
3459
3460

In considering these and other factors, an organization should be cautious about the way it interprets theresults. For example, the widespread acceptance of an initiative may be an indication of its relevance andvalue; it might, however, also be an indication that the initiative has less stringent requirements. By contrast, aless widely used initiative may be more innovative or challenging. Additionally, a freely available initiative may
seem attractive; however, an initiative that is available at a price might be more likely to be kept up-to-date,
and thus more valuable in the long-term. The fact that an initiative or tool is available free, or at a charge,
should thus not be seen as an indication of the merit of that particular initiative or tool.

3461

It is important to periodically review the value and relevance of any initiative selected.

3462
3463
3464
3465
3466
3467
3468
3469
3470
3471

Annex A contains a non-exhaustive list of voluntary initiatives and tools for social responsibility. These
initiatives and tools have been identified by the ISO 26000 working group experts during the development of
this International Standard, using a specific set of criteria that are described in the annex. These criteria do notconstitute a judgement by ISO on the value or effectiveness of any of the initiatives or tools for social
responsibility listed in the annex. Furthermore, the fact that an initiative or tool for social responsibility is
mentioned in this annex does not imply any form of endorsement by ISO of that initiative or tool (Box 17).
Important characteristics of the initiative that cannot be objectively measured within the scope of thisInternational Standard – such as its effectiveness, credibility, legitimacy and representative nature – are notconsidered here. Such characteristics should be assessed directly by those considering use of an initiative or
tool.

3472
3473
3474

Box 16 – Certifiable initiatives and initiatives connected to commercial or economic interests

3475
3476
3477
3478
3479
3480

Some (but not all) of the initiatives for social responsibility listed in Annex A include the possibility ofcertification against the initiative by independent third parties. In some instances, certification is a requirement
for using the initiative. The fact that an initiative includes the possibility of, or requirement for, certification
should not be seen as indicative of the value of that initiative. Implementation of any tool or initiative listed
in Annex A – including those that involve certification – cannot be used to imply conformance with theguidance provided in ISO 26000.

3481
3482
3483
3484
3485
3486
3487
3488
3489
3490
3491
3492
3493

Irrespective as to whether they have been developed by “for profit” or “not for profit” organizations, some
initiatives or tools are connected to commercial or economic interests, involving payment for use, amembership fee, or the payment for verification or certification services. Using an initiative or tool to promote a
product or organization is another example of such a commercial connection. The existence of such interests
is not in itself a negative aspect of an initiative for social responsibility; they might, for example, be necessary
for the organization administering the initiative or tool to cover its costs and activities, or it may be a legitimate
means for informing stakeholders about relevant characteristics of a product or organization. However, whenevaluating an initiative or tool connected to such interests, the user of this International Standard should
consider those associated commercial interests and the potential for conflicts of interest. For example, anorganization administering an initiative for social responsibility may give undue priority to obtaining revenues
from the provision of certifications, to the detriment of the accuracy in verifying the requirements for suchcertification. Assessing the credibility of organizations administering initiatives or tools is thus particularly
important when these are connected to commercial or economic interests.

© ISO 2009 – All rights reserved

81ISO/DIS 26000

Annex A
(informative)

3494
3495
3496
3497

Examples of voluntary initiatives and tools for social responsibility

3498
3499
3500
3501
3502
3503
3504

In using this Annex it is important to remember that ISO 26000 is not a management system standard. It is notintended 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 of the International
Standard. The information provided in this annex is intended purely to provide some examples of additional
voluntary guidance on social responsibility that is available. While these initiatives may provide usefulguidance on social responsibility, it is not a precondition that an organization should participate in any of these
initiatives, or use any of these tools, for it to be socially responsible.

3505
3506
3507

This annex provides a non-exhaustive list of voluntary initiatives and tools for social responsibility. The aim of
this annex is to provide examples of existing initiatives and tools that may offer additional guidance on thecore subjects and integration practices of social responsibility.

3508
3509
3510
3511
3512

For the purposes of this International Standard, an initiative for social responsibility refers to an “organization,
programme or activity expressly devoted to making progress towards meeting a particular aim related to social
responsibility” (2.1.9). A tool for social responsibility refers to a system, methodology or similar means that
relates to a specific initiative for social responsibility and is designed to assist organizations in meeting aparticular aim related to social responsibility.

3513
3514
3515

The annex is divided into two tables, distinguishing between those initiatives and tools that apply to more than
one sector (Table A.1: “cross-sectoral”) and those that apply only to specific public or private sectors (Table
A.2: “sectoral”).

3516
3517
3518
3519

⎯ The cross-sectoral initiatives for social responsibility listed in Table A.1 include three types of initiatives:“intergovernmental initiatives” (developed or administered by intergovernmental organizations); “multistakeholder initiatives” (developed or administered through multi-stakeholder processes); and “singlestakeholder initiatives” (developed or administered through single-stakeholder processes).

3520
3521
3522
3523
3524
3525

⎯ The sectoral initiatives for social responsibility listed in Table A.2 refer to initiatives that have beendeveloped by specific sectors (such as agriculture, information technology, public services, tourism andso on) in an effort to address some of the challenges specific to that sector. Not all sectors that havedeveloped initiatives are listed in the annex, nor are all the initiatives in any of the listed sectors
necessarily included in this table. The existence of an initiative in a particular sector does not mean thatthe sector is more responsible or more harmful.

3526
3527
3528
3529
3530
3531
3532

For each initiative or tool listed, the organization or organizations that launched the initiative or tool are
identified, and information is provided on the ISO 26000 core subjects or practices for integrating social
responsibility to which it relates. A relevant Internet address is provided, with a brief description of theintended purposes and potential users of the initiative or tool, and details on whether membership is arequirement for using the initiative or tool. Information regarding intergovernmental and stakeholder
involvement in the initiative or tool development or administration is also provided, as well as whether the
initiative or tool is for certification.

3533
3534
3535
3536
3537
3538

The information in this annex was provided by experts who participated in the drafting of this International
Standard. This information reflects the situation at the time of completion of this International Standard, andwill be reviewed by ISO if and when the International Standard is revised. Recognizing that the information in
the annex is not exhaustive, and that social responsibility is a continuously developing field, organizations
considering the possible use of initiatives or tools are advised to also seek updated information from othersources on initiatives relevant to their country, region or sector.

3539
3540

A voluntary initiative or tool for social responsibility has been included in this annex only if it meets all of thefollowing criteria:

82© ISO 2009 – All rights reserved

ISO/DIS 26000

3541
3542

⎯ it addresses aspects of one or more core subjects or integration aspects of social responsibility (asdescribed in Clauses 5, 6 and 7 of this International Standard);

3543
3544

⎯ it was not designed specifically to be used in one country or by organizations from one country, even
operating abroad;3545⎯ it is currently being used in more than one country;

3546
3547

⎯ it was not designed for use by a single organization or group of organizations (meaning organizations thatare linked through common owners or partners);

3548
3549
3550
3551

⎯ it is publicly available at no cost, as a tool or guidance (Note: the fact that the organization responsible forthe initiative or tool may have other activities that involve a cost for users, such as membership fees or acharge for services, does not preclude that initiative or tool from being listed here, irrespective of whether
the cost may in some way be linked to the initiative or tool);3552⎯ it is not administered by a “for profit” private organization primarily for the purposes of financial gain; and3553⎯ it is available in at least one of the official ISO languages;

3554
3555

Box 17 – Non-endorsement of initiatives by ISO

3556
3557
3558

The criteria shown above do not constitute a judgement by ISO on the value or effectiveness of any of theinitiatives or tools for social responsibility listed in the annex. The criteria are intended simply to provide an
objective basis for identifying a sample of initiatives and tools that might apply to many organizations.

3559
3560
3561
3562

In determining whether to use any of these initiatives or tools, an organization should bear in mind theconsiderations given in Clause 7.8. Even though the annex lists some initiatives for social responsibility thatinvolve certification, it is not necessary to be certified against any of these initiatives to be considered asfollowing the guidance in this International Standard (see Box 16).

3563
3564
3565
3566
3567
3568

The fact that an initiative or tool is mentioned in this annex does not imply any form of endorsement by ISO ofthat initiative or tool. Furthermore, important characteristics relating to the initiative that cannot be objectively
measured within the scope of this International Standard – such as its effectiveness, credibility, legitimacy andrepresentative nature – are not considered here. Such characteristics should be assessed directly by thoseconsidering use of that initiative or tool.

3569© ISO 2009 – All rights reserved

83ISO/DIS 26000

3570
Table A.1 — Examples of cross-sectoral initiatives(apply to more than on sector of activity - see also clause 7.8 and introduction of Annex A)
The initiatives and tools listed in the table were identified by individual ISO/TMB/WG/SR experts. Only those initiatives and tools that meetthe criteria described in the introduction to the Annex have been included. The ISO 26000 drafters have not independently verified theinformation provided in this table. Users are invited to inform ISO of any inaccurate information.
ORGANIZATIONINITIATIVE OR TOOL
(Listed by organizationin alphabetical orderunder each section)

The "X" mark indicates that the initiative/tool refers to at least one
aspect or issue included in the corresponding sub-clause.
It is not a sign of compatibility with, or endorsement by, ISO 26000
PRACTICES FOR INTEGRATING

CORE SUBJECTS*

SOCIAL RESPONSIBILITY*

Additional information(includes brief objective description of the initiative/tool;
stakeholder participation in its governance; its target
audience and conditions for access; whether if it is forcertification or not; and a website for further information)

6.2 6.3 6.4 6.5 6.6 6.7 6.8 5.2 5.3 7.2 7.3 7.4 7.5 7.6 7.7
OG

HR Lab Env FOP Con CID*ISO 26000 sub-clauses index: 6.2 Organizational governance; 6.3 Human rights; 6.4 Labour practices; 6.5 Environment; 6.6 Fair operating practices; 6.7
Consumer issues; 6.8 Community involvement and development; 5.2 Recognizing social responsibility; 5.3 Stakeholder identification and engagement; 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.
Section 1: INTERGOVERNMENTAL INITIATIVES(Initiatives and tools operating under direct responsibility of intergovernmental institutions, such as United Nations agencies)
Working group devoted to corporate transparency andaccounting issues at the corporate level. Issues
UNCTAD
addressed in corporate accounting and reporting
including: International Financial Reporting Standards
Intergovernmental
IFRS implementation, accounting by SMEs, corporate
Working Group of
X
X
X X
X X
X
governance disclosure, corporate responsibility reporting,Experts on Internationaland environmental reporting. Stakeholder groups meetStandards of Accounting
annually to discuss and agree upon approaches to theand Reporting (ISAR)
issues the group deals with. Open to all organizations. No
fees required. www.unctad.org/isar
UNEP
Climate Neutral Network

X

UNEP
Life Cycle Initiative

United Nations Global
Compact

X

X

X

X

X

X

X

X

X

UNGC, UNDP, UNITARUN Partnership
Assessment Tool

UNIDO
Responsible
Entrepreneurs
Achievement
Programme

X

X

X

X

X

X

X

X

X

X

X

X

X

Initiative affiliated to UNEP open to all organizations.
Facilitates the exchange of information on how
X organizations can achieve cuts in greenhouse gas
emissions. A Board of Directors of appointed stakeholders
oversees the program. www.climateneutral.unep.org
Initiative open to experts from organizations active in thefield of life cycle management. Annual membership fee
required. Task forces composed of UN Secretariats andX stakeholder participants seek to develop capability andtraining in life cycle approaches. An affiliate of the United
Nations Environment Programme.
http://lcinitiative.unep.fr/

X

Initiative of the United Nations Secretary General directedat business organizations. Open to any organization, theinitiative sets out ten principles in the areas of humanrights, labour, environment and anti-corruption.
Participating organizations are expected to take actions inline with their commitment and communicate annually on
their efforts. Certification and use of the organizational
logo is provided upon approval of the UNGC, with no fees
involved. The UNGC has developed supporting initiatives,
tools and materials on the ten principles including:• The UN CEO Water Mandate• Caring for Climate: A Business Leadership Platform• The UN Partnership Assessment Tool
• Operational Guide for Medium-Scale Enterprise• Various specific initiatives in partnership with otherorganizations• Numerous other guides and training manuals on
implementing the ten principles
www.unglobalcompact.org/

X

Self-assessment planning tool to enhance thedevelopment impact and contribution to sustainable
development of public-private partnerships. Available freeof charge to all organizations. UNIDO trains consultants todisseminate the CSR management approaches andtechniques to organizations across the world.
www.unglobalcompact.org/Issues/partnerships/pat.html

X

Initiative supported by UNIDO aimed at small andmedium-sized enterprises. Membership and fees are not
X required. Provides a structured framework and analyticalsoftware to assist SMEs with CSR.
www.unido.org/reap

X

3571

84

© ISO 2009 – All rights reserved

ISO/DIS 26000

3572

Table A.1 (continued)
ORGANIZATIONINITIATIVE OR TOOL
(Listed by organizationin alphabetical orderunder each section)

The "X" mark indicates that the initiative/tool refers to at least one
aspect or issue included in the corresponding sub-clause.
It is not a sign of compatibility with, or endorsement by, ISO 26000
PRACTICES FOR INTEGRATING

CORE SUBJECTS*

SOCIAL RESPONSIBILITY*

Additional information(includes brief objective description of the initiative/tool;
stakeholder participation in its governance; its target
audience and conditions for access; whether if it is forcertification or not; and a website for further information)

6.2 6.3 6.4 6.5 6.6 6.7 6.8 5.2 5.3 7.2 7.3 7.4 7.5 7.6 7.7
OG

HR Lab Env FOP Con CID*ISO 26000 sub-clauses index: 6.2 Organizational governance; 6.3 Human rights; 6.4 Labour practices; 6.5 Environment; 6.6 Fair operating practices; 6.7
Consumer issues; 6.8 Community involvement and development; 5.2 Recognizing social responsibility; 5.3 Stakeholder identification and engagement; 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 integratingsocial 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.
Section 2: MULTI-STAKEHOLDER INITIATIVES(Initiatives or tools developed or are administered through multi-stakeholder processes)
Membership-based organization open to all organizations
and individuals. Membership fees. Focus is on assurance ofsustainability and social responsibility reports and on
stakeholder engagement. Has developed three standards
intended for use by any organization:
AccountAbility
X X X
X X X
X X X
X X X
X X X • AA1000APS - provides general principles of accountability
The AA1000 Series• AA1000AS - provides requirements for conducting
sustainability assurance• AA1000SES - provides a framework for stakeholder
engagement
www.accountability21.net

Amnesty International
Human Rights Principles
for Companies

X

X

X

Membership organization open to individuals that seek topromote respect for human rights. A source for information
on respect for human rights in specific countries. Publication“Human Rights Principles for Companies” includes achecklist.
www.amnesty.org

Business Social
Compliance Initiative(BSCI)

Centre for Business
Ethics (ZfW)
Values Management
System

X

X

X

X

X

Ceres
Ceres Principles

CSR360Global Partner Network

EFQM
Framework for CSR and
Excellence Model

X

X

X

X

X

X

X

X

X

X

Industry initiative that focuses on labour practices in the
supply chains of mainly large retail companies. Most
members are retailers and marketing companies who pay
membership fees and agree to audit suppliers against a codeof conduct. The initiative certifies the auditors.
www.bsci-eu.org

X

Organization that seeks to promote business ethics inGermany and Europe. It provides a “ governance framework”
X on legal, economic, ecological, social issues.
www.dnwe.de/wertemanagement.php (German)

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

Membership-based organization of mainly environmentalorganizations together with investors who seek to use capital
markets in order to engage companies on environmental andgovernance issues. Companies are invited to endorse theCeres principles. Implementation of these principles involves
audits and public reporting. Fee charged for membership.
Member companies have access to technical assistance on
environmental issues and their management.
www.ceres.org
Promotes the international exchange of information on CSR.
A contribution and approval is required to become a “partner
X organization”. Network is convened by UK-Based Business in
the Community (BITC).
www.csr360.org
A “self-assessment” tool designed to be used in the
management of CSR. Formerly the European Foundation for
Quality Management EFQM is a membership organization
X open to business, government and non profit organizations.
Fees required. The organization facilitates the exchange of
information and provides services to members.
www.efqm.org© ISO 2009 – All rights reserved

85ISO/DIS 26000

3573

Table A.1 (continued)
ORGANIZATIONINITIATIVE OR TOOL
(Listed by organizationin alphabetical orderunder each section)

The "X" mark indicates that the initiative/tool refers to at least one
aspect or issue included in the corresponding sub-clause.
It is not a sign of compatibility with, or endorsement by, ISO 26000
PRACTICES FOR INTEGRATING

CORE SUBJECTS*

SOCIAL RESPONSIBILITY*

Additional information(includes brief objective description of the initiative/tool;
stakeholder participation in its governance; its target
audience and conditions for access; whether if it is forcertification or not; and a website for further information)

6.2 6.3 6.4 6.5 6.6 6.7 6.8 5.2 5.3 7.2 7.3 7.4 7.5 7.6 7.7
OG

HR Lab Env FOP Con CID*ISO 26000 sub-clauses index: 6.2 Organizational governance; 6.3 Human rights; 6.4 Labour practices; 6.5 Environment; 6.6 Fair operating practices; 6.7
Consumer issues; 6.8 Community involvement and development; 5.2 Recognizing social responsibility; 5.3 Stakeholder identification and engagement; 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.
Section 2: MULTI-STAKEHOLDER INITIATIVES(Initiatives or tools developed or are administered through multi-stakeholder processes)
Membership organization open to companies, NGOs
and specific trade union organizations. The purpose isfor sourcing companies to work with NGOs and tradeunions to learn about the best ways to implement supply
Ethical Trading
X X
X
X X X
X X X chain codes of labour practice. Companies pay
Initiative
membership fees, agree to apply code of labour
practices to their suppliers, report on activities andobserve other requirements.
www.ethicaltrade.org/
European Business
Ethics Network (EBEN)

Fair Labour
Association (FLA)

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

Membership-based organization with an annual fee,
dedicated to the promotion of business ethics.
Organizes conferences and issues publications.
www.eben-net.org
Multi-stakeholder initiative established to address supply
chain labour practices. Participants include sourcing
companies, colleges and universities and NGOs.
X Participating companies must support the monitoring
and verification of working conditions of their suppliers.
The FLA issues public reports.
www.fairlabor.org/

FORÉTICA
SGE 21 Ethical andCSR Management
SystemGlobal Reporting
Initiative (GRI)
Sustainability Reporting
Guidelines

Danish Institute for
Human Rights
Human Rights
Compliance Assessment

International Business
Leadership (IBLF)
A Guide to Human
Rights Impact
Assessment

86

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

Initiative that sets criteria about establishment,
implementation and evaluation of management system
on ethics and social responsibility.
www.foretica.es (Spanish)

X

Initiative that provides guidelines and supporting tools
on sustainability reporting. Organizational stakeholders
provide guidance and governance of the organization.
Its guidelines, supplements and annexes are offered
free of charge on the GRI website. A nominal charge ismade for other associated training materials. Its
X initiatives and tools include:• The Sustainability Reporting Guidelines• Various sector-specific supplement in areas such as
Construction, Apparel, and Telecommunications• A Boundary Technical Protocol
www.globalreporting.org

X

X

X

X

X

X

X

X

X

This national human rights organization has a Human
Rights and Business project that provides information on
the human rights situation in various countries. It alsooffers management tools and guides, sometimes for a
X charge. The Human Rights Compliance Assessment is
an elaborate tool available through a web interface for acharge. A less elaborate “HRCA Quick Check” isavailable for free.
www.humanrightsbusiness.org
The IBLF is a non profit foundation supported by large
business organizations that promotes the business
contribution to sustainable development. It produces
various publications and tools such as Human Rights
Translated: A Business Reference Guide. In 2007 IBLF
together with the World Bank’s International FinanceCorporation issued a Guide to Human Rights Impact
Assessment and Management Road Testing Draft.
www.iblf.org/resources/general.jsp?id=123946© ISO 2009 – All rights reserved

ISO/DIS 26000

3574

Table A.1 (continued)
ORGANIZATIONINITIATIVE OR TOOL
(Listed by organizationin alphabetical orderunder each section)

The "X" mark indicates that the initiative/tool refers to at least one
aspect or issue included in the corresponding sub-clause.
It is not a sign of compatibility with, or endorsement by, ISO 26000
PRACTICES FOR INTEGRATING

CORE SUBJECTS*

SOCIAL RESPONSIBILITY*

Additional information(includes brief objective description of the initiative/tool;
stakeholder participation in its governance; its target
audience and conditions for access; whether if it is forcertification or not; and a website for further information)

6.2 6.3 6.4 6.5 6.6 6.7 6.8 5.2 5.3 7.2 7.3 7.4 7.5 7.6 7.7
OG

HR Lab Env FOP Con CID*ISO 26000 sub-clauses index: 6.2 Organizational governance; 6.3 Human rights; 6.4 Labour practices; 6.5 Environment; 6.6 Fair operating practices; 6.7
Consumer issues; 6.8 Community involvement and development; 5.2 Recognizing social responsibility; 5.3 Stakeholder identification and engagement; 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 integratingsocial 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.
Section 2: MULTI-STAKEHOLDER INITIATIVES(Initiatives or tools developed or are administered through multi-stakeholder processes)
Membership organization for international social andInternational Social
environmental standard-setting organizations. It promotes
and Environmental
voluntary standards and conformity assessment related to
Accreditation and
X X X
X X X
X X X
X X X
X X X social and environmental issues. Provides tools for standard
Labelling Alliancesetting and evaluation. Fee required for membership(ISEAL)

Joint Article
Management
Promotion Consortium(JAMP)X

International
Framework Agreement

X

Rainforest Alliance

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

R-bec
Ethical/Legal
ComplianceManagement System
Standard

X

X

X

X

X

X

X

Responsabilidad
Social Empresarial
Caja de Herramientas
para America Latina

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

Membership-based organization established to set social andenvironmental standards and issue certification to producers
in forestry, agriculture and tourism
X
Provides training and other technical assistance in industries
covered by their certification activities
www.rainforest-alliance.org

Guideline document providing advice to organizations on
how contribute to sustainable development. Free.
X http://www.projectsigma.co.uk/Guidelines/default.asp
A collection of analysis and training tools that provides
support to SMEs in Latin America to help with improving theirsocial responsibility initiatives and practices.
www.produccionmaslimpia-la.net/herramientas/index.htm(Spanish)X

X

http://www.jamp-info.com/english/
Agreements negotiated between transnational enterprises(TNEs) and Global Union Federations (GUFs) designed toprovide a means of addressing problems mainly related to
X the labour practices in the operations of a specificmultinational company at the international level.
http://www.global-unions.org/spip.php?rubrique70

Free management system standard for any organization thatwishes to develop an ethical and legal compliance
X management system.
http://r-bec.reitaku-u.ac.jp/ (Japanese)

X

Project Sigma
Sigma guidelines

Social Accountability
International (SAI)X

www.isealalliance.org
Fee-based membership Information exchange program tohelp organizations comply with legal requirements on
chemical substances in products. Provides datasheet formats
to describe and transfer information on chemical substances
X contained in products as well as an IT infrastructure to
exchange datasheets. It conducts education and training
sessions to disseminate its schemes.

X

X

Multi-stakeholder organization addressing supply chain
labour practices. Sets auditable SA 8000 standard forworkplaces. An independent organization, Social
Accountability Accreditation Services (SAIS), accredits
X providers of certification to SAI 8000. SAI produces the
Handbook for Implementing a Socially Responsible Supply
Chain Management System and other tools. Organizes
conferences and training on supply chain labour issues.
www.sa-intl.org

Transparency
International (TI)
Various tools

X© ISO 2009 – All rights reserved

X

X

X

Global NGO that seeks to counter corruption. Provides tools
and data for companies, specific economic sectors andgovernment agencies. Examples of tools include:• The Integrity Pact
X • An anti-corruption handbook• Business principles for countering bribery• A corruption fighter toolkit
www.transparency.org

87ISO/DIS 26000

3575

Table A.1 (continued)
ORGANIZATIONINITIATIVE OR TOOL
(Listed by organizationin alphabetical orderunder each section)

The "X" mark indicates that the initiative/tool refers to at least one
aspect or issue included in the corresponding sub-clause.
It is not a sign of compatibility with, or endorsement by, ISO 26000
CORE SUBJECTS*

PRACTICES FOR INTEGRATINGSOCIAL RESPONSIBILITY*

Additional information(includes brief objective description of the initiative/tool;
stakeholder participation in its governance; its target
audience and conditions for access; whether if it is forcertification or not; and a website for further information)

6.2 6.3 6.4 6.5 6.6 6.7 6.8 5.2 5.3 7.2 7.3 7.4 7.5 7.6 7.7
OG

HR Lab Env FOP Con CID*ISO 26000 sub-clauses index: 6.2 Organizational governance; 6.3 Human rights; 6.4 Labour practices; 6.5 Environment; 6.6 Fair operating practices; 6.7
Consumer issues; 6.8 Community involvement and development; 5.2 Recognizing social responsibility; 5.3 Stakeholder identification and engagement; 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.
Section 3: SINGLE STAKEHOLDER INITIATIVES(Initiatives and tools developed or administered through single-stakeholder processes).
A network of business people, with national chapters, thatseeks to promote ethical principles, collaboration anddialogue among managers, public officials and citizens.
Caux Round Table
X X
X X X
X X
The Principles for Business provide a statement of
Principles for Businessprinciples to follow to conduct business ethically.
www.cauxroundtable.org
Global federation of consumer groups. The Charter sets
Consumersout best business practices and consumer rights in areas
International
X X X
X
X
X of interest to consumers. A fee is involved for membership
Charter for Global
and voting rights on codes and charters.
Businesswww.consumersinternational.org
Membership, fee-based initiative for European companies
and national CSR organizations. Conducts projects,
organizes meetings and issues publications. Toolbox is a
CSR Europe
X X X
X X X
X X
X X X
X X X web-based collection of guides and other material
Toolboxproduced through projects with members and theirstakeholders that is organized by theme.
www.csreurope.org/
Brazilian organization that focuses on promoting social
responsibility in the business sector. It provides several
Ethos Institute
X X X
X X X
X X
X X X
X CSR tools free of charge, including a set of indicators on
Ethos indicators of CSR
CSR.
www.ethos.org.br (Portuguese)
Global voluntary code of conduct on social, economic andenvironmental performance. Organizations commit to
The Global Sullivan
follow the principles in internal policymaking, training and
Principles of Social
X X
X
X X
X
X X
reporting. No fee or membership required to use code. No
Responsibility
stakeholder engagement in shaping code.
www.thesullivanfoundation.org/gsp/default.asp
Membership and fee-based global business organization
established to represent business interests. It has
produced numerous initiatives and tools relating todifferent aspects of social responsibility, including:International Chamber• The Consolidated ICC Code of Advertising andof Commerce (ICC)
Marketing Communication Practice
X X X
X X X
X X X
X X X
X X X
Various tools and• The ICC Nine Steps to Responsible Business Conduct
initiatives• The ICC Guidance on Supply Chain Responsibility• The ICC Guide to Responsible Sourcing• The ICC Business Charter for Sustainable Development
www.iccwbo.org
A voluntary code of conduct for anti-bribery practice that
Partnering against
requires a commitment to zero toleration of bribery by
Corruption Initiative
companies that are signatories. Membership based, with(PACI)
X
no fees charged. Governed by stakeholders via three
Business Principles forworking groups and a board of governors.
Countering Bribery
http://www.weforum.org/en/initiatives/paci/index.htm
Membership-based organization oriented mainly to large
companies. Annual membership fee. It has developed
numerous initiatives and tools that are publicly available,
World Businessincluding:Council for• The Global Water Tool
Sustainable
X X X
X X X
X X X
X X X
X X X • Improving Stakeholder Engagement: Measuring Impact
Development (WBCSD)• Organizational Governance: Issue Management Tool
Various initiatives and• Sustainable Development: A Learning Tool
tools
• Numerous other guidance documents, initiatives andtools on specific social and environmental issues.
www.wbcsd.org
Freely available accounting and reporting standard forcompanies to report on emissions of the six greenhouse
WBCSD and World
gases covered by the Kyoto Protocol of the UN
Resources Institute
Framework Convention on Climate Change. Provides
(WRI)
X
X
various tools to assist companies in calculating their
The Greenhouse Gas
emissions.
Protocolwww.ghgprotocol.org

88© ISO 2009 – All rights reserved

ISO/DIS 26000

3576
Table A.2 — Examples of sectoral initiatives(apply to one specific sector of activity - see also clause 7.8 and introduction of Annex A)
The initiatives and tools listed in the table were identified by individual ISO/TMB/WG/SR experts. Only those initiatives and tools that meetthe criteria described in the introduction to the Annex have been included. The ISO 26000 drafters have not independently verified theinformation provided in this table. Users are invited to inform ISO of any inaccurate information
ORGANIZATIONINITIATIVE OR TOOL
(Listed by organizationin alphabetical orderunder each section)

The "X" mark indicates that the initiative/tool refers to at least one
aspect or issue included in the corresponding sub-clause.
It is not a sign of compatibility with, or endorsement by, ISO 26000
PRACTICES FOR INTEGRATING

CORE SUBJECTS*

SOCIAL RESPONSIBILITY*

Additional information(includes brief objective description of the initiative/tool;
stakeholder participation in its governance; its target
audience and conditions for access; whether if it is forcertification or not; and a website for further information)

6.2 6.3 6.4 6.5 6.6 6.7 6.8 5.2 5.3 7.2 7.3 7.4 7.5 7.6 7.7
OG

HR Lab Env FOP Con CID*ISO 26000 sub-clauses index: 6.2 Organizational governance; 6.3 Human rights; 6.4 Labour practices; 6.5 Environment; 6.6 Fair operating practices; 6.7
Consumer issues; 6.8 Community involvement and development; 5.2 Recognizing social responsibility; 5.3 Stakeholder identification and engagement; 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 integratingsocial 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.
Sector: AGRICULTURE

Better Sugarcane
Initiative (BSI)

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

Common Code for the
Coffee Community
Association (4C)
Code of Conduct

Fairtrade Labelling
Organizations
International (FLO)X

X

GLOBALG.A.P.

International Cocoa
Initiative

X

X

X

X

Rainforest Alliance
Sustainable Agriculture
Network (SAN)
Standards

X

X

X

X

X

X

X

UTZ CERTIFIED

X

X

X

X

X

X

X

X X

X

X

X

X

X

X

X X

World Cocoa
Foundation© ISO 2009 – All rights reserved

X

X

X

X

X

X

X

X

X

An organization of sugar retailers, investors, traders,
producers and NGOs that established principles and criteria
intended to address various social and environmental issues
in the production of sugar. Fees charged to be member of thesteering committee, special advisor to a working group or aworking group member.
www.bettersugarcane.org
Membership-based organization of coffee producers, “tradeand industry” organizations (retailers, brand marketers andmanufacturers) and civil society (NGOs and trade unions)established to promote better social, environmental andeconomic conditions in coffee production. Programme
includes a Common Code for the Coffee Community (4C), a“verification system” and technical support for producers.
Members participate in governance and verification
initiatives.
www.4c-coffeeassociation.org/
Umbrella organization for labelling initiatives in 20 countries
through a network of certification organizations andproducers. Provides certification according to fair tradestandards either general or sector-specific. Certified
members can use the certification mark and participate ingeneral assembly and a board of governors.
www.fairtrade.net
GAP refers to Good Agricultural Practices. A non-profit
association established to set voluntary standards for thecertification of agricultural products and practices. Members
pay a fee to participate in the development of thesestandards.
www.globalgap.org
Organization created to combat child labour and otherabusive labour practices in the growing of coca. Participatingorganizations include the major chocolate brands, cocoa
processors as well as NGOS and trade union organizations
www.cocoainitiative.org
Membership-based organization comprising farms andproducer groups that cultivate tropical export crops. Seeks tofoster best management practice across agricultural value
chains by encouraging farmers to comply with SAN
standards and motivating traders and consumers to support
sustainability.
www.rainforest-alliance.org/agriculture.cfm?id=standards
Certification initiative based on a Code of Conduct that setssocial and environmental criteria for responsible agricultural
practices and efficient farm management. Uses third party
auditors. Currently focused on coffee, cocoa, tea and palm oil
production. Services include a track and trace system that
follows the certified product through the chain from producer
to processor to provide buyers with an insight into where theirproduct comes from. www.utzcertified.org
Fee-based membership organization of chocolatecompanies, cocoa processors and traders and industry
associations. Supports programs promoting sustainable andenvironmentally sound farming, community development,labor standards and improved and equitable returns.
www.worldcocoafoundation.org

89ISO/DIS 26000

3577

Table A.2 (continued)
ORGANIZATIONINITIATIVE OR TOOL
(Listed by organizationin alphabetical orderunder each section)

The "X" mark indicates that the initiative/tool refers to at least one
aspect or issue included in the corresponding sub-clause.
It is not a sign of compatibility with, or endorsement by, ISO 26000
PRACTICES FOR INTEGRATING

CORE SUBJECTS*

SOCIAL RESPONSIBILITY*

Additional information(includes brief objective description of the initiative/tool;
stakeholder participation in its governance; its target
audience and conditions for access; whether if it is forcertification or not; and a website for further information)

6.2 6.3 6.4 6.5 6.6 6.7 6.8 5.2 5.3 7.2 7.3 7.4 7.5 7.6 7.7
OG

HR Lab Env FOP Con CID*ISO 26000 sub-clauses index: 6.2 Organizational governance; 6.3 Human rights; 6.4 Labour practices; 6.5 Environment; 6.6 Fair operating practices; 6.7
Consumer issues; 6.8 Community involvement and development; 5.2 Recognizing social responsibility; 5.3 Stakeholder identification and engagement; 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.
Sector: APPAREL

Clean Clothes
Campaign (CCC)

X

X

Fair Wear Foundation
(FWF)

X

X

Fur Free Retailer
Program

X

X

X

X

X

X

X

X

X

X

X

X

X

X

International association of national organizations in 12
European countries dedicated to improving working
conditions in the garment industry and to defending
workers in the industry seeking change. CCC
campaigns on specific cases and engages withcompanies and authorities to resolve them. The CCC
also provides information about the working conditions
and labour practices in the industry and has abenchmark code. www.cleanclothes.org
A multi-stakeholder organization established to address
supply chain labour practices in the clothing andfootwear sector. Sourcing companies become membersof FWF by making an annual contribution, adopting a
X
Code of Labour Practices and observing otherrequirements. Companies are evaluated annually forcompliance with code.
www.fairwear.nl (Dutch)
Initiative that aims to provide consumers withinformation about a retailer's fur policy. The initiative
aims to end the sale of fur products throughout retailestablishments by offering support to those retailers thathave committed in writing to a no-fur policy.
www.infurmation.com/ffr.php

Sector: BIOFUELS
Roundtable on
Sustainable Biofuels

X

X

X

X

X

X

X

X

X

Fee and membership based organization. Facilitates
discussions involving stakeholders to develop principles
and criteria for biofuels production.
http://cgse.epfl.ch/page65660.html

X

Sector: CONSTRUCTION

UNEP
Sustainable Buildings
and Construction
Initiative

X

X

X

Open to any organization in the building andconstruction industry. Annual membership fee. Involves
a common work programme to promote sustainablebuilding and construction with a life cycle perspective.
X Members participate in work programme to develop
tools and initiatives to support work programme. In
partnership with the United Nations Environment
Program.
www.unepsbci.org

X

Fee-based membership organization for chemicalcompanies. The focus is on health, safety andenvironmental impact of products and processes.
X
Product stewardship program covers production anduse of chemicals and the supply chain.
www.responsiblecare.org

Sector: CHEMICALInternational Councilof Chemical
Associations
Responsible Care

90

X

X

X

X

X

X

X

X

X

X

X

© ISO 2009 – All rights reserved

ISO/DIS 26000

3578

Table A.2 (continued)
ORGANIZATIONINITIATIVE OR TOOL
(Listed by organizationin alphabetical orderunder each section)

The "X" mark indicates that the initiative/tool refers to at least one
aspect or issue included in the corresponding sub-clause.
It is not a sign of compatibility with, or endorsement by, ISO 26000
PRACTICES FOR INTEGRATING

CORE SUBJECTS*

SOCIAL RESPONSIBILITY*

Additional information(includes brief objective description of the initiative/tool;
stakeholder participation in its governance; its target
audience and conditions for access; whether if it is forcertification or not; and a website for further information)

6.2 6.3 6.4 6.5 6.6 6.7 6.8 5.2 5.3 7.2 7.3 7.4 7.5 7.6 7.7
OG

HR Lab Env FOP Con CID*ISO 26000 sub-clauses index: 6.2 Organizational governance; 6.3 Human rights; 6.4 Labour practices; 6.5 Environment; 6.6 Fair operating practices; 6.7
Consumer issues; 6.8 Community involvement and development; 5.2 Recognizing social responsibility; 5.3 Stakeholder identification and engagement; 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 integratingsocial 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.
Sector: CONSUMER GOODS / RETAILBusiness Social
Compliance Initiative(BSCI)

X

X

X

X

X

X

X

An industry organization established to address supply chain
labour practices. Membership consists of retailers and othercompanies that import or market goods. Member companiesX
are expected to audit their suppliers against the BSCI code of
conduct. The BSCI certifies the auditors..
www.bsci-eu.org

Sector: ELECTRONICS
Electronic Industry
Citizenship Coalition
The Electronic Industry
Code of Conduct
Zentralverband derDeutschen Elektround
Elektronikindustrie
Code of Conduct on
Corporate Social
Responsibility

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

Membership-based organization with annual fees based oncompany revenue and membership status. Full members
required to implement a code of conduct. A board ofgovernance comprised of industry stakeholders provides
guidance and overview of the organization.
www.eicc.info/index.html
Membership-based organization. Code of conduct provides a
guideline to improve social and environmental performancein the electronics industry.
X www.zvei.de (German)

Sector: EXTRACTIVE

Extractive Industries
Transparency Initiative(EITI)

International
Petroleum Industry
Environmental
Conservation
Association (IPIECA)
Various tools andinitiatives

International Council
on Mining and Metals(ICMM)
Sustainable
Development
Framework

The Voluntary
Principles on Security
and Human Rights

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

© ISO 2009 – All rights reserved

X

X

X

X

X

X

X

X

X

X

X

X

X

Multi-stakeholder initiative comprised of governments,
companies, civil society organizations and investors that
supports disclosure and verification of company payments
and government revenues in the oil, gas and mining sectors.
Participating companies agree to report payments togovernments and implementing governments agree to report
payments received from companies. Civil society
organizations participate in developing and monitoring
specific plans.
www.eitransparency.org
Industry organization for oil and gas producing companies.
Produces various publications and tools that are publicly
available such as:• Human Rights Training Toolkit for the Oil and Gas Industry• Oil and Gas Industry Guidance on Voluntary Sustainability
ReportingX• Petroleum Industry Guidelines for Reporting Greenhouse
Gas Emissions• Guide to Operating in Areas of Conflict for the Oil & Gas
Industry
www.ipieca.org
Industry organization for mining and metal companies andrelated industry associations. Members commit to adopt a
Sustainable Development Framework comprised of a set ofX
10 Principles
http://www.icmm.com/our-work/sustainable-developmentframework
Initiated by the governments of the UK and USA, thePrinciples provide guidance for companies and NGOs on
identifying human rights and security risks. Further guidance
X is available on engaging and collaborating with state andprivate security forces. A contribution is required for using
these principles.
www.voluntaryprinciples.org

91ISO/DIS 26000

3579

Table A.2 (continued)
ORGANIZATIONINITIATIVE OR TOOL
(Listed by organizationin alphabetical orderunder each section)

The "X" mark indicates that the initiative/tool refers to at least one
aspect or issue included in the corresponding sub-clause.
It is not a sign of compatibility with, or endorsement by, ISO 26000

Additional information(includes brief objective description of the initiative/tool;
stakeholder participation in its governance; its target
audience and conditions for access; whether if it is forcertification or not; and a website for further information)

PRACTICES FOR INTEGRATING

CORE SUBJECTS*

SOCIAL RESPONSIBILITY*

6.2 6.3 6.4 6.5 6.6 6.7 6.8 5.2 5.3 7.2 7.3 7.4 7.5 7.6 7.7
OG

HR Lab Env FOP Con CID*ISO 26000 sub-clauses index: 6.2 Organizational governance; 6.3 Human rights; 6.4 Labour practices; 6.5 Environment; 6.6 Fair operating practices; 6.7
Consumer issues; 6.8 Community involvement and development; 5.2 Recognizing social responsibility; 5.3 Stakeholder identification and engagement; 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.
Sector: FINANCE / INVESTMENTS

Equator Principles

X

Guideline for ESG
Reporting andIntegration into
Financial Analysis

X

Principles for
Responsible
Investment (PRI)X

UNEP FinanceInitiative (UNEP FI)

Wolfsberg Group
Wolfsberg Anti-money
Laundering Principles

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

Financial industry benchmark for determining, assessing
and managing social and environmental risk in project
financing.
www.equator-principles.com
Reporting guideline for environmental, social andgovernance (ESG) issues and a benchmark for financial
X analysts on how to integrate ESG in their analyses.
www.dvfa.de/die_dvfa/kommissionen/non_financials/dok/
35683.php (German)
Provides a framework for investors to fulfil their fiduciary(or equivalent) duties giving appropriate consideration toenvironmental, social and corporate governance issues.
X Framework is developed by an appointed stakeholder
group of experts. Membership required with suggested
voluntary contribution.
www.unpri.org/
Membership and fee-based initiative open to allorganizations in the finance sector. Works closely withparticipant organizations to develop and promote linkages
X between the environment, sustainability and financial
performance. Stakeholders provide project proposals andparticipation on project development.
www.unepfi.org/
Membership organization of global banks to develop
financial services industry standards and principles tocombat corruption and money laundering. StakeholderX
representatives develop standards and principles, which
are made available to the public.
http://www.wolfsberg-principles.com/index.html

X

Sector: FISHERIESMarine StewardshipCouncil

X

X

X

X

X

Certification and eco-labelling initiative for sustainablefishery practices. It includes:• a Code of Conduct for Responsible Fishing,• a Code of Good Practice for Setting Social andX
Environmental Standards, and• Guidelines for the Eco-labelling of Fish and Fishery
Products from Marine Capture Fisheries.
A fee is involved for certification and use of the label.
www.msc.org

Sector: FORESTRY

Forest StewardshipCouncil (FSC)

X

X

X

X

X

X

X

X

X

Fee-based membership group open to individuals andorganizations. Members assist in governance and policy
development. FSC is a certification system that provides
X international standard-setting, trademark assurance andaccreditation services to companies, organizations, andcommunities interested in responsible forestry.
http://www.fsc.org/

X

PEFC is an umbrella organization for mutual recognitionof certification schemes on sustainable management offorests. National organizations provide governance andrecognition of member groups.
http://www.pefc.org

Programme for theEndorsement of Forest
Certification schemes(PEFC)

Sector: INFORMATION TECHNOLOGIESUNEP andInternational
Telecommunication
Union (ITU)
Global e-Sustainability
Initiative (GeSI)

92

X

X

X

X

X

Fee-based membership organization open to any
company and related organization involved in the
X information and communications technology industry.
Provides guidance and an assessment tool to improve thesustainable performance of its members.
www.gesi.org© ISO 2009 – All rights reserved

ISO/DIS 26000

3580

Table A.2 (continued)
ORGANIZATIONINITIATIVE OR TOOL
(Listed by organizationin alphabetical orderunder each section)

The "X" mark indicates that the initiative/tool refers to at least one
aspect or issue included in the corresponding sub-clause.
It is not a sign of compatibility with, or endorsement by, ISO 26000
PRACTICES FOR INTEGRATING

CORE SUBJECTS*

SOCIAL RESPONSIBILITY*

Additional information(includes brief objective description of the initiative/tool;
stakeholder participation in its governance; its target
audience and conditions for access; whether if it is forcertification or not; and a website for further information)

6.2 6.3 6.4 6.5 6.6 6.7 6.8 5.2 5.3 7.2 7.3 7.4 7.5 7.6 7.7
OG

HR Lab Env FOP Con CID*ISO 26000 sub-clauses index: 6.2 Organizational governance; 6.3 Human rights; 6.4 Labour practices; 6.5 Environment; 6.6 Fair operating practices; 6.7
Consumer issues; 6.8 Community involvement and development; 5.2 Recognizing social responsibility; 5.3 Stakeholder identification and engagement; 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 integratingsocial 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.
Sector: TRANSPORTInternational Road
Transport Union
Charter for Sustainable
Development

X

XInternational representative body for the road transportindustry. The Charter is an aimed at promoting social
responsibility in that sector.
www.iru.org/index/en_iru_com_cas

X

Sector: TRAVEL AND TOURISM
Coalition of tourismrelated organizations
Code of Conduct for theProtection of Children
from Sexual Exploitationin Travel and Tourism

X

Rainforest Allianceand other partners
Global Sustainable
Tourism Criteria
Partnership

X

X

X

X

X

Voluntary code of conduct that commits organizations to
implement six criteria aimed at protecting children fromsexual exploitation in the travel and tourism sector. Provides
Xa free training kit on implementing these criteria.
ECPAT USA provides the Secretariat www.ecpat.net
www.thecode.org
An initiative of the Rainforest Alliance, the UN Environmental
Programme, UN Foundation and the UN World Tourism
Organization, it involves various industry associations andX
NGOs. The Sustainable Tourism Criteria are intended to be
the basis for a common understanding of what sustainable
tourism means. www.sustainabletourismcriteria.org

3581© ISO 2009 – All rights reserved

93ISO/DIS 26000

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© ISO 2009 – All rights reserved95ISO/DIS 26000

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3670

[66]

International Labour Organization (ILO): Protocol of 2002 to the Occupational Safety and HealthConvention (No. 155). 1981

3671

[67]

International Labour Organization (ILO): Reduction of Hours of Work Recommendation (No. 116). 1962

3672
3673

[68]

International Labour Organization (ILO): Right to Organise and Collective Bargaining Convention(No.98). 1949

3674

[69]

International Labour Organization (ILO): Safety and Health in Agriculture Convention (No. 184). 2001

3675
3676

[70]

International Labour Organization (ILO): Safety and Health in Agriculture Recommendation (No. 192).
2001

3677
3678

[71]

International Labour Organization (ILO): Social Security (Minimum Standards) Convention (No. 102)
(Part VIII, Articles 46-52). 1952

3679

[72]

International Labour Organization (ILO): Termination of Employment Convention (No. 158). 1982

3680

[73]

International Labour Organization (ILO): Termination of Employment Recommendation (No. 166). 1982

3681
3682

[74]

International Labour Organization (ILO): Weekly Rest (Commerce and Offices) Convention (No. 106).
1957

96

© ISO 2009 – All rights reserved

ISO/DIS 26000

3683
3684

[75]

International Labour Organization (ILO): Weekly Rest (Commerce and Offices) Recommendation (No.
103). 1957

3685

[76]

International Labour Organization (ILO): Weekly Rest (Industry) Convention (No. 14). 1921

3686

[77]

International Labour Organization (ILO): Welfare Facilities Recommendation (No. 102). 1956

3687

[78]

International Labour Organization (ILO): Workers' Representatives Convention (No. 135). 1971

3688
3689

[79]

International Labour Organization (ILO): Workers with Family Responsibilities Convention, 1981 (No.
156)

3690
3691

[80]

International Labour Organization (ILO): Workers with Family Responsibilities Recommendation (No.
165). 1981

3692

[81]

International Labour Organization (ILO): Worst Forms of Child Labour Convention (No. 182) 1999

3693
3694

[82]

International Labour Organization (ILO): Worst Forms of Child Labour Recommendation (No. 190).
1999

3695
3696

[83]

International Maritime Organization (IMO) Convention on the Prevention of Marine Pollution by
Dumping of Wastes and Other Matter (London Convention) 1972

3697
3698

[84]

Millennium Ecosystem Assessment 2005; and United Nations Environment Programme (UNEP):
Global Environment Outlook. 2007.

3699
3700

[85]

Organization for Economic Co-Operation and Development (OECD): OECD Convention on Combating
Bribery of Foreign Public Officials in International Business Transactions. 1997

3701
3702

[86]

Organization for Economic Co-Operation and Development (OECD): OECD Guidelines for Consumer
Protection in the Context of Electronic Commerce. 1999

3703
3704

[87]

Organization for Economic Co-Operation and Development (OECD): OECD Guidelines for the Securityof Information Systems and Networks: Towards a culture of security. 2002

3705
3706

[88]

Organization for Economic Co-Operation and Development (OECD): OECD Guidelines forMultinational Enterprises: Review. 2000

3707
3708

[89]

Organization for Economic Co-Operation and Development (OECD): OECD Guidelines on theProtection of Privacy and Transborder Flows of Personal Data. 2002

3709
3710

[90]

Organization for Economic Co-Operation and Development (OECD): OECD Principles of Corporate
Governance. 2004

3711
3712

[91]

Organization for Economic Co-Operation and Development (OECD): OECD Recommendation on
Consumer Dispute Resolution and Redress. 2007

3713
3714

[92]

The Convention on Wetlands of International Importance especially as Waterfowl Habitat (Ramsar
Convention). 1971

3715
3716

[93]

The Geneva Convention relative to the Treatment of Prisoners of War and the Geneva Convention
relative to the Protection of Civilian Persons in Time of War. 1949

3717

[94]

United Nations (UN): Cartagena Protocol on Biosafety to the Convention on Biological Diversity 2000

3718

[95]

United Nations (UN): Convention against Corruption. 2000

3719
3720

[96]

United Nations (UN): Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or
Punishment. 1984

© ISO 2009 – All rights reserved

97ISO/DIS 26000

3721
3722

[97]

United Nations (UN): Convention on the Elimination of All Forms of Discrimination against Women.
1979

3723

[98]

United Nations (UN): Convention on the Rights of Persons with Disabilities. 2006

3724

[99]

United Nations (UN): Convention on the Rights of the Child. 1989

3725

[100] United Nations (UN): Declaration of Commitment on HIV/AIDS. 2001

3726
3727

[101] United Nations (UN): Declaration on the Elimination of All Forms of Intolerance and of Discrimination
Based on Religion or Belief. 1981

3728
3729

[102] United Nations (UN): Declaration on the Rights of Persons Belonging to National or Ethnic, Religious
and Linguistic Minorities. 1992

3730
3731

[103] United Nations (UN): Durban Declaration from the World Conference against Racism, Racial
Discrimination, Xenophobia and Related Intolerance. 2006.

3732
3733

[104] United Nations (UN): International Convention for the Protection of All Persons from Enforced
Disappearance. 2006

3734
3735

[105] United Nations (UN): International Convention on the Elimination of All Forms of Racial Discrimination.
1965

3736
3737

[106] United Nations (UN): International Convention on the Protection of the Rights of All Migrant Workers
and Members of Their Families. 1990

3738

[107] United Nations (UN): International Covenant on Civil and Political Rights. 1966

3739

[108] United Nations (UN): International Covenant on Economic, Social and Cultural Rights. 1966

3740

[109] United Nations (UN): UN Framework Convention on Climate Change. 1997

3741
3742

[110] United Nations (UN): Optional Protocol to the Convention on the Rights of the Child on the involvementof children in armed conflict. 2000

3743
3744

[111] United Nations (UN): Optional Protocol to the Convention on the Rights of the Child on the sale ofchildren, child prostitution and child pornography. 2000

3745
3746

[112] United Nations (UN): Report of the World Summit on Sustainable Development, Johannesburg, South
Africa, 26 August - 4 September 2002. 2002

3747
3748

[113] United Nations (UN): Second Optional Protocol to the International Covenant on Civil and Political
Rights, aiming at the abolition of the death penalty. 1989

3749
3750

[114] United Nations (UN): The United Nations Millennium Declaration, General Assembly resolution 55/2 of
8 September 2000. 2000

3751

[115] United Nations (UN): United Nations Declaration on the Rights of Indigenous Peoples. 2007

3752
3753

[116] United Nations (UN): United Nations Guidelines for Consumer Protection, UN Doc. No.A/C.2/54/L.24.
1999

3754

[117] United Nations (UN): Universal Declaration on Human Rights. 1948

3755
3756
3757

[118] United Nations (UN): World Summit for Social Development. Report of the World Summit for Social
Development. Document A/CONF. 166/9, 1995. Copenhagen Declaration on Social Development.
1995

98

© ISO 2009 – All rights reserved

ISO/DIS 26000

3758
3759

[119] United Nations Conference on Environment and Development: Rio Declaration on Environment andDevelopment. 1992

3760
3761

[120] United Nations (UN) Conference on Trade and Development (UNCTAD): Guidance on Good Practices
in Corporate Governance Disclosure. 2006

3762
3763

[121] United Nations (UN) Educational, Scientific and Cultural Organization (UNESCO): Declaration against
the intentional destruction of cultural heritage. 2003

3764
3765
3766

[122] United Nations (UN) Educational, Scientific and Cultural Organization (UNESCO): United Nations
Decade for Education for Sustainable Development (2005-2014) International Implementation Scheme.
2005.

3767
3768

[123] United Nations (UN) Educational, Scientific and Cultural Organization (UNESCO): Convention for the
Safeguarding of the Intangible Cultural Heritage

3769
3770

[124] United Nations (UN) Educational, Scientific and Cultural Organization (UNESCO): Convention on theProtection and Promotion of the Diversity of Cultural Expressions

3771
3772

[125] United Nations Environment Programme (UNEP): Montreal Protocol on Substances that Deplete the
Ozone Layer. 1987

3773

[126] United Nations Environment Programme (UNEP): Convention on Biological Diversity. 1992

3774
3775

[127] United Nations Environment Programme (UNEP): Convention on International Trade in Endangered
Species of Wild Fauna and Flora. 1973.

3776
3777

[128] United Nations Environment Programme (UNEP): Convention on the Conservation of Migratory
Species of Wild Animals. 1979.

3778[129] United Nations (UN): Convention to Combat Desertification. 1994

3779

[130] United Nations Environment Programme (UNEP): Regional Seas Conventions and Programmes. 1974.

3780
3781

[131] United Nations Environment Programme (UNEP): Stockholm Convention on Persistent Organic
Pollutants (POPs). 2001

3782
3783
3784

[132] United Nations (UN), United Nations Environment Programme (UNEP), Food and Agriculture
Organization of the United Nations (FAO): Rotterdam Convention on the Prior Informed Consent (PIC)
Procedure for Certain Hazardous Chemicals and Pesticides in International Trade. 2004

3785
3786

[133] United Nations (UN), United Nations World Commission on Environment and Development (WCED):
Our Common Future. 1987

3787

© ISO 2009 – All rights reserved99