ISO 26000 includes:
- Concepts, terms and definitions related to social responsibility
- Background, trends and characteristics of social responsibility
- Principles and practices relating to social responsibility
- Core subjects and issues of social responsibility
- Integrating, implementing and promoting socially responsible behaviour throughout the organization and, through its policies and practices, within its sphere of influence
- Identifying and engaging with stakeholders
- Communicating commitments, performance and other information related to social responsibility
Use of the ISO 26000 in practice: ISO 26000 standard is designed both for private organizations and public sector organizations, regardless of their size or location. The aim of ISO 26000 is to strenghten in the organizations the responsibility for their behavior and trade and thus to increase their contribution to sustainable development. In practice, it is the contribution of all stakeholders and integration of social responsibility to all processes and organizational culture. By adopting the requirements of ISO 26000 is the organization committed to compliance with the rules of social responsibility. The standard contains guidelines for improvement in three basic areas of responsibility (so called Triple Bottom Line) - social responsibility, economic responsibility, impact on the environment.
ISO 26000 helps the organization to improve its reputation, improve the culture, commitment and productivity. The highest management and owners of the organization carry the responsibility for implementation of ISO 26000 and therefore the social responsibility.
ISO 26000 standard is not intended for certification but it is closely linked to the certification SA 8000 standard.