ISO 26000 is the first internationally agreed guide to the social responsibility of organizations and provides guidance and recommendations on how organizations should behave in order to be considered socially responsible.
The guide was published internationally in November 2010; its use is voluntary.
In Germany, this standard was published as DIN ISO 26000 in January 2011.
ISO 26000 is not a certifiable management system standard like ISO 9001 or ISO 14001; it is therefore neither intended nor suitable for certification purposes.
Within seven core topics, ISO 26000 describes various fields of action and provides corresponding recommendations.
These core themes are organizational governance, human rights, labor practices, the environment, fair operating and business practices, consumer concerns, and community involvement and development.
According to ISO 26000, the following principles apply to organizational management as a comprehensive field of action:
- Accountability
- Transparency
- ethical behavior
- Respect for the interests of stakeholders
- Respect for the rule of law
- Respect for international standards of conduct
- Respect for human rights.
According to ISO 26000, the extent to which an organisation fulfils its corporate social responsibility (CSR) can affect its competitiveness; its reputation; the ability to attract and retain employees or members, customers, clients or users; the maintenance of employee morale, commitment and performance; the perceptions of investors, owners, donors, sponsors and the financial community; and the relationship with companies, governments, the media, suppliers, partners, customers and the community in which it operates.

See also:
Ethics/corporate ethics; social responsibility; (CSR); value orientation; corporate mission statement
Reference to QET guidelines:
Ethics 20; T01 Guidelines; T03 Corporate Transparency
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