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INTERNATIONAL STANDARD

ISO 26000
First edition 2010-11-01

Guidance on social responsibility
Lignes directrices relatives à la responsabilité sociétale

Reference number ISO 26000:2010(E)

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BS ISO 26000:2010 ISO 26000:2010(E)

Contents

Page

Foreword .............................................................................................................................................................v Introduction........................................................................................................................................................vi 1 2 3 3.1 3.2 3.3 3.4 4 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 5 5.1 5.2 5.3 6 6.1 6.2 6.3 6.4 6.5 6.6 6.7 6.8 7 7.1 7.2 7.3 7.4 7.5 7.6 7.7 7.8 Scope ......................................................................................................................................................1 Terms and definitions ...........................................................................................................................2 Understanding social responsibility ...................................................................................................5 The social responsibility of organizations: Historical background .................................................5 Recent trends in social responsibility.................................................................................................5 Characteristics of social responsibility ..............................................................................................6 The state and social responsibility......................................................................................................9 Principles of social responsibility .....................................................................................................10 General .................................................................................................................................................10 Accountability......................................................................................................................................10 Transparency .......................................................................................................................................10 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 ...................................................................................................................13 Recognizing social responsibility and engaging stakeholders .....................................................14 General .................................................................................................................................................14 Recognizing social responsibility .....................................................................................................14 Stakeholder identification and engagement.....................................................................................16 Guidance on social responsibility core subjects.............................................................................19 General .................................................................................................................................................19 Organizational governance...
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