ISO 26000:2010(E) Guidance on social responsibility

ISO 26000:2010(E) Guidance on social responsibility 1Scope This International Standard provides guidance to all types of organizations, regardless of their size or location,on: a)concepts, terms and definitions related to social responsibility; b)the background, trends and characteristics of social responsibility; c)principles and practices relating to social responsibility; d)the core subjects and issues of social responsibility; e) integrating, implementing and promoting socially responsible behaviour throughout the organization and, through its policies and practices, within its sphere of influence; f)identifying and engaging with stakeholders; and g)communicating commitments, performance and other information related to social responsibility. This International Standard is intended to assist organizations in contributing to sustainable development. lt isintended to encourage them to go beyond legal compliance，recognizing that compliance with law is afundamental duty of any organization and an essential part of their social responsibility. lt is intended topromote common understanding in the field of social responsibility, and to complement other instruments andinitiatives for social responsibility, not to replace them. ln applying this International Standard, it is advisable that an organization take into consideration societal,environmental，legal，cultural，political and organizational diversity，as well as differences in economicconditions, while being consistent with international norms of behaviour. 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, toISO 26o00 would be a misrepresentation of the intent and purpose and a misuse of this International Standard.As this International Standard does not contain requirements，any such certification would not be ademonstration of conformity with this International Standard.