ISO 26000 guidance explained: video brief

Principles and fundamental practices

ISO 26000 recommends; it does not require. Clause 3 explains social responsibility, clause 4 its seven principles, clause 5 the two fundamental practices, clause 6 the seven core subjects and their issues, and clause 7 how to put them into practice. This short film walks through that structure.

Clause 3 sets out the background, recent trends and characteristics of social responsibility and the role of the state. Clause 4 sets seven principles: accountability, transparency, ethical behaviour, and respect for stakeholder interests, for the rule of law, for international norms of behaviour and for human rights. In practice these become a policy that guides decisions. Clause 5 describes the two fundamental practices: recognising social responsibility within the organisation's sphere of influence, and identifying and engaging stakeholders.

The seven core subjects and integration

Clause 6 groups the issues into seven core subjects: organisational governance, human rights, labour practices, the environment, fair operating practices, consumer issues, and community involvement and development. Each core subject contains issues an organisation considers for relevance and significance, and leadership decides which to prioritise. Clause 7 explains how to integrate social responsibility throughout the organisation, from understanding its characteristics and practices to communication, credibility and reviewing and improving actions.

ISO 26000:2010 is the first and only edition, last reviewed and confirmed by ISO in March 2025. It applies to every type of organisation, private, public or non-profit, of any size and in any country. It is not intended or appropriate for certification, and ISO states that a claim to be certified to it misuses the standard.

ISO's communication protocol suggests public wordings such as "based on ISO 26000", "inspired by ISO 26000" and "follows the guidance provided by ISO 26000", and lists wordings to avoid, among them "certified according to" and "in accordance with". ISO 26000 guides what to do, while GRI and the ESRS set out what to disclose, so the guidance often organises activities that are then reported under those frameworks. Certifiable standards cover several of its issues: SA8000 for decent work, ISO 45001 for health and safety at work, ISO 14001 for the environment and ISO 37001 for anti-bribery.