An Introduction to ISO 26000

Prerana Energy Professionals'
Dec 6, 2025
4 min read

Author:

Ms. Priya Ravi Ranjan - ESG/Sustainability Consultant, Trainer, Advisor

Contact: pr11021973@gmail.com

Sustainable Development and Social Responsibility

Sustainable development is a widely accepted concept that gained international recognition following the publication in 1987 of the Report of the United Nations World Commission on Environment and Development: Our Common Future.

“Development that meets the needs of the present without compromising the ability of future generations to meet their own needs''
Sustainable development has three dimensions – economic, social and environmental

Social responsibility has the organization as its focus and concerns an organization's responsibilities to society and the environment.

An overarching objective of an organization's social responsibility should be to contribute to sustainable development.

Sphere of influence

Development of ISO 26000

Back in 2005, a whole bunch of stakeholders invested in defining standards for corporate social responsibility got together to try and work on a consensus.

These efforts were split between eight separate events, called “Working Group Plenary Sessions”, over the five years between 2005-2010.

Approximately five hundred different organizations and individuals participated in the process, with additional committee meetings and consultations via email during those initial five years.

Six main stakeholder groups were involved:

Industry
Government
NGO (non-government organizations)
Labor
Consumer
SSRO (Service, Support, Research, and Others)

Leadership of these efforts was split between both “developing” and “developed” countries, to ensure varying viewpoints and differing economic and cultural perspectives.

The final standards defined in ISO 26000:2010 was the result of this long process of deliberation and negotiation.

Understanding Social Responsibility

The elements of social responsibility reflect the expectations of society at a particular time, and are therefore liable to change.
An early notion of social responsibility centered on philanthropic activities. Subjects such as labour practices and fair operating practices emerged a century or more ago. Other subjects, such as human rights, the environment, consumer protection and countering fraud and corruption, were added over time.
The core subjects and issues identified in this International Standard reflect a current view of good practice. Views of good practice will also undoubtedly change in the future, and additional issues may come to be seen as important elements of social responsibility.
Awareness about social responsibility is increasing- globalization of issues, mobility, accessibility, communications, global supply chains and global solidarity on worldwide EHS issues
Roles of Governments, NGOs and companies is changing. Consumers, customers, donors, investors and owners are exerting financial influence on organizations in relation to social responsibility. The expectations of society regarding the performance of organizations continue to grow.

Characteristics of Social Responsibility

Willingness of an organization to incorporate social and environmental considerations in its decision making and be accountable for the impacts of its decisions and activities on society and the environment.
Transparent and ethical behavior
Compliance with applicable laws and consistent with international norms of behavior
Integrated throughout the organization, practised in its relationships and takes into account the interests of stakeholders
Involves an understanding of the broader expectations of society
Identification of and engagement with stakeholders are fundamental to social responsibility
Social responsibility should be an integral part of core organizational strategy
The principles, practices and core subjects described in the clauses of this International Standard form the basis for an organization's practical implementation of social responsibility and its contribution to sustainable development.

Benefits of Social Responsibility

Social responsibility can provide numerous benefits for an organization.

Encouraging more informed decision making based on an improved understanding of the expectations of society,
Improving the organization's risk management practices
Enhancing reputation and public trust
Supporting an organization’s social licence to operate
Promoting innovation
Cost savings
Improving competitiveness
Improving relationship with stakeholders
Enhancing employee loyalty, involvement, morale
Improving fairness of transactions

About ISO 26000

ISO 26000 is an International Standard giving guidance/recommendations about how any organization can improve its Social Responsibility and thus contribute to sustainable environmental, social and economic development.
ISO 26000 is not certifiable, as it does not contain requirements. It is for those who seek to improve their operating processes and impacts through socially responsible behavior.
It is flexible and designed to work in all organizational and cultural contexts – in any country or region
It offers guidance and recommendations on how to structure, evaluate, and improve organization’s social responsibility, including stakeholder relationships and community impacts.
Provides organizations with a set of societal expectations of what constitutes responsible behaviour, based on authoritative international instruments
It can be used by any type of organisation- large multi-national corporations, small and medium size enterprises, the public sector (hospitals, schools or others),foundations, charities and NGOs, extractive industries, such as mining and fossil fuel companies, service and financial industries (banks, IT, insurance),municipal governments, farmers and agribusiness, consultancies
It does not provide guidance on legally binding obligations or address questions that can be resolved through political institutions.

Claims of using ISO 26000

Examples of accurate communication about using the ISO standard

(remember, there is no “certification”)

“We have used/applied ISO 26000 as a guide/framework/basis to integrate/implement social responsibility into our values and practices.”

“We recognize ISO 26000 as a reference document that provides guidance for integration/implementation of social responsibility / socially responsible behaviour.”

Source: ISO 26000 PPO SAG N 15 rev 1

Examples of linkages between International norms and ISO 26000

Using ISO 26000 can…

Demonstrate a commitment to continual improvement
Attract like-minded partners, investors, customers and employees
Improve relations with employees, communities, the media, suppliers, and government agencies
Help to establish more robust, stable supply chains
Contribute to sustainable development by reducing harmful environmental, social and economic impacts
Help manage and reduce risks
identify new opportunities
Encourage organisations go beyond compliance
Promote common understanding of Social Responsibility

The 7 Principles of ISO 26000

How to use ISO 26000

Setting the direction from the top-

- Owners and top management need to lead

- Use mission and vision statements to define values

- Involve relevant stakeholders, including those working for the organisation

- Set short-term and long-term goals

Building SR into governance and procedures

- Incorporate transparency and accountability at all levels

- Apply SR to decisions on purchasing, investing, hiring and promoting, advertising, community relations, etc.

Determining relevance and significance; establishing priorities: matrix, mapping, gap analysis
Assessing your responsibilities in your sphere of influence
Performing “due diligence” to identify the actual and potential negative social, environmental and economic impacts of an organization's decisions and activities over the entire life cycle of a project or organizational activity, with the aim of avoiding and mitigating negative impacts
Reporting and other communications with stakeholders