ISO 26000:2010

Introduces the seven principles of social responsibility that organizations should adopt.

• human rights impact analysis
• community involvement programme
• sustainability report

• incomplete stakeholder identification
• missing due diligence evidence
• weak human rights impact tracking

Organizations should be accountable for their impacts on society, the economy, and the environment.

• sustainability report
• social responsibility policy
• stakeholder engagement plan

• gaps in transparent reporting
• incomplete stakeholder identification
• missing due diligence evidence
• weak human rights impact tracking

Organizations should be transparent in decisions and activities that impact society and the environment.

• sustainability report
• social responsibility policy
• stakeholder engagement plan

• insufficient community programme metrics
• gaps in transparent reporting
• incomplete stakeholder identification

Organizations should behave ethically, basing behaviour on values of honesty, equity, and integrity.

• sustainability report
• social responsibility policy
• stakeholder engagement plan
• due diligence assessment
• human rights impact analysis

• missing due diligence evidence
• weak human rights impact tracking
• insufficient community programme metrics

Organizations should respect, consider, and respond to the interests of their stakeholders.

• sustainability report
• social responsibility policy
• stakeholder engagement plan
• due diligence assessment
• human rights impact analysis
• community involvement programme

• gaps in transparent reporting
• incomplete stakeholder identification
• missing due diligence evidence

Organizations should accept that respect for the rule of law is mandatory in all jurisdictions.

• due diligence assessment
• human rights impact analysis
• community involvement programme
• sustainability report
• social responsibility policy
• stakeholder engagement plan

• weak human rights impact tracking
• insufficient community programme metrics
• gaps in transparent reporting

Organizations should respect international norms of behaviour while adhering to the rule of law.

• human rights impact analysis
• community involvement programme
• sustainability report
• social responsibility policy

• insufficient community programme metrics
• gaps in transparent reporting
• incomplete stakeholder identification
• missing due diligence evidence

Organizations should respect human rights and recognize their importance and universality.

• community involvement programme
• sustainability report
• social responsibility policy

• insufficient community programme metrics
• gaps in transparent reporting
• incomplete stakeholder identification

Provides guidance on recognizing social responsibility and identifying and engaging with stakeholders.

• sustainability report
• social responsibility policy
• stakeholder engagement plan
• due diligence assessment

• insufficient community programme metrics
• gaps in transparent reporting
• incomplete stakeholder identification

Guidance on how organizations can recognize their social responsibility through identifying issues and impacts.

• stakeholder engagement plan
• due diligence assessment
• human rights impact analysis

• missing due diligence evidence
• weak human rights impact tracking
• insufficient community programme metrics

Guidance on identifying stakeholders, understanding their expectations, and engaging them meaningfully.

• due diligence assessment
• human rights impact analysis
• community involvement programme
• sustainability report

• missing due diligence evidence
• weak human rights impact tracking
• insufficient community programme metrics

Requires organizations to conduct human rights due diligence to identify, prevent, and address human rights impacts.

• community involvement programme
• sustainability report
• social responsibility policy

• missing due diligence evidence
• weak human rights impact tracking
• insufficient community programme metrics
• gaps in transparent reporting

Guidance on identifying and addressing situations where human rights may be at risk due to organizational activities.

• community involvement programme
• sustainability report
• social responsibility policy

• weak human rights impact tracking
• insufficient community programme metrics
• gaps in transparent reporting

Organizations should avoid being complicit in human rights abuses including direct, beneficial, and silent complicity.

• sustainability report
• social responsibility policy
• stakeholder engagement plan
• due diligence assessment
• human rights impact analysis

• incomplete stakeholder identification
• missing due diligence evidence
• weak human rights impact tracking
• insufficient community programme metrics
• gaps in transparent reporting

Organizations should establish mechanisms for addressing and resolving human rights grievances.

• sustainability report
• social responsibility policy
• stakeholder engagement plan
• due diligence assessment
• human rights impact analysis

• incomplete stakeholder identification
• missing due diligence evidence
• weak human rights impact tracking
• insufficient community programme metrics

Organizations should ensure non-discrimination and give special attention to vulnerable groups.

• due diligence assessment
• human rights impact analysis
• community involvement programme

• weak human rights impact tracking
• insufficient community programme metrics
• gaps in transparent reporting
• incomplete stakeholder identification
• missing due diligence evidence

Guidance on ensuring fair employment practices and responsible management of employment relationships.

• social responsibility policy
• stakeholder engagement plan
• due diligence assessment
• human rights impact analysis
• community involvement programme

• gaps in transparent reporting
• incomplete stakeholder identification
• missing due diligence evidence
• weak human rights impact tracking
• insufficient community programme metrics

Guidance on ensuring fair wages, reasonable working hours, rest periods, and social protection for workers.

• stakeholder engagement plan
• due diligence assessment
• human rights impact analysis
• community involvement programme

• insufficient community programme metrics
• gaps in transparent reporting
• incomplete stakeholder identification
• missing due diligence evidence
• weak human rights impact tracking

Guidance on engaging workers in dialogue and recognizing their right to freedom of association and collective bargaining.

• social responsibility policy
• stakeholder engagement plan
• due diligence assessment
• human rights impact analysis
• community involvement programme

• missing due diligence evidence
• weak human rights impact tracking
• insufficient community programme metrics
• gaps in transparent reporting
• incomplete stakeholder identification

Guidance on ensuring a safe and healthy working environment and preventing occupational illness and injury.

• sustainability report
• social responsibility policy
• stakeholder engagement plan
• due diligence assessment
• human rights impact analysis

• incomplete stakeholder identification
• missing due diligence evidence
• weak human rights impact tracking

Guidance on promoting human development through training, career development, and skill enhancement.

• human rights impact analysis
• community involvement programme
• sustainability report
• social responsibility policy
• stakeholder engagement plan
• due diligence assessment

• missing due diligence evidence
• weak human rights impact tracking
• insufficient community programme metrics

Decision-making frameworks and processes that enable the organization to pursue its objectives for social responsibility.

• community involvement programme
• sustainability report
• social responsibility policy

• gaps in transparent reporting
• incomplete stakeholder identification
• missing due diligence evidence
• weak human rights impact tracking
• insufficient community programme metrics

Guidance on minimizing pollution by implementing sustainable practices in emissions, effluent discharge, and waste management.

• community involvement programme
• sustainability report
• social responsibility policy
• stakeholder engagement plan
• due diligence assessment
• human rights impact analysis

• incomplete stakeholder identification
• missing due diligence evidence
• weak human rights impact tracking
• insufficient community programme metrics

Guidance on sustainable use of energy, water, and materials including resource efficiency and conservation.

• stakeholder engagement plan
• due diligence assessment
• human rights impact analysis
• community involvement programme

• weak human rights impact tracking
• insufficient community programme metrics
• gaps in transparent reporting
• incomplete stakeholder identification
• missing due diligence evidence

Guidance on reducing greenhouse gas emissions and adapting to the impacts of climate change.

• stakeholder engagement plan
• due diligence assessment
• human rights impact analysis
• community involvement programme

• insufficient community programme metrics
• gaps in transparent reporting
• incomplete stakeholder identification

Guidance on protecting and restoring natural habitats and ecosystems and valuing biodiversity.

• community involvement programme
• sustainability report
• social responsibility policy
• stakeholder engagement plan
• due diligence assessment

• missing due diligence evidence
• weak human rights impact tracking
• insufficient community programme metrics

Guidance on ethical conduct including anti-corruption, responsible political involvement, fair competition, and responsible supply chain management.

• social responsibility policy
• stakeholder engagement plan
• due diligence assessment
• human rights impact analysis
• community involvement programme
• sustainability report

• incomplete stakeholder identification
• missing due diligence evidence
• weak human rights impact tracking
• insufficient community programme metrics
• gaps in transparent reporting

Guidance on fair marketing, product safety, sustainable consumption, consumer data protection, and access to essential services.

• sustainability report
• social responsibility policy
• stakeholder engagement plan
• due diligence assessment
• human rights impact analysis
• community involvement programme

• gaps in transparent reporting
• incomplete stakeholder identification
• missing due diligence evidence
• weak human rights impact tracking

Guidance on community engagement, education, employment creation, technology development, wealth creation, and social investment.

• stakeholder engagement plan
• due diligence assessment
• human rights impact analysis
• community involvement programme

• gaps in transparent reporting
• incomplete stakeholder identification
• missing due diligence evidence
• weak human rights impact tracking
• insufficient community programme metrics

Provides guidance on integrating social responsibility throughout the organization.

• community involvement programme
• sustainability report
• social responsibility policy

• insufficient community programme metrics
• gaps in transparent reporting
• incomplete stakeholder identification
• missing due diligence evidence

Guidance on the relationship between the organization's characteristics and social responsibility.

• social responsibility policy
• stakeholder engagement plan
• due diligence assessment
• human rights impact analysis
• community involvement programme
• sustainability report

• insufficient community programme metrics
• gaps in transparent reporting
• incomplete stakeholder identification

Guidance on embedding social responsibility into governance, systems, policies, and practices.

• community involvement programme
• sustainability report
• social responsibility policy

• missing due diligence evidence
• weak human rights impact tracking
• insufficient community programme metrics
• gaps in transparent reporting
• incomplete stakeholder identification

Guidance on communicating social responsibility activities and performance to stakeholders.

• human rights impact analysis
• community involvement programme
• sustainability report
• social responsibility policy
• stakeholder engagement plan

• incomplete stakeholder identification
• missing due diligence evidence
• weak human rights impact tracking
• insufficient community programme metrics
• gaps in transparent reporting

Guidance on building stakeholder trust through transparency, verification, and engagement.

• human rights impact analysis
• community involvement programme
• sustainability report

• missing due diligence evidence
• weak human rights impact tracking
• insufficient community programme metrics
• gaps in transparent reporting

Guidance on reviewing progress, evaluating performance, and improving social responsibility practices.

• sustainability report
• social responsibility policy
• stakeholder engagement plan
• due diligence assessment
• human rights impact analysis
• community involvement programme

• weak human rights impact tracking
• insufficient community programme metrics
• gaps in transparent reporting
• incomplete stakeholder identification
• missing due diligence evidence

Implement decision making structures and processes that apply principles of accountability, transparency, ethical behaviour, and respect for stakeholder interests.

• Governance charter
• Board terms of reference
• Decision logs
• Code of ethics

• No documented decision rights
• Ethics code not adopted
• Stakeholder voice absent from governance

Conduct due diligence to identify, prevent, and address actual and potential human rights impacts arising from the organization's activities and relationships.

• Human rights policy
• Due diligence procedure
• Impact assessment reports
• Remediation log

• No human rights policy
• Due diligence not performed
• Supply chain impacts ignored

Identify situations of elevated human rights risk and apply enhanced safeguards in conflict affected or high risk operating contexts.

• High risk geography list
• Enhanced safeguards procedure
• Conflict sensitivity assessment
• Monitoring reports

• Risk geographies not identified
• No enhanced safeguards
• Conflict context ignored

Avoid complicity in human rights abuses by third parties through screening, contractual safeguards, and remedial action.

• Third party screening procedure
• Contractual clauses
• Remediation records
• Withdrawal decisions

• No screening
• Clauses missing
• No remediation pathway

Provide accessible grievance mechanisms enabling affected parties to raise concerns and receive timely remedy.

• Grievance procedure
• Case register
• Resolution metrics
• Accessibility assessment

• No grievance channel
• Cases unresolved
• Mechanism not accessible

Identify and address discrimination, with attention to vulnerable groups including women, persons with disabilities, indigenous peoples, and migrants.

• Anti discrimination policy
• Vulnerable group identification
• Workforce demographics
• Inclusion programme outcomes

• No policy
• Vulnerable groups not identified
• Demographics not tracked

Provide stable, lawful employment relationships, avoiding disguised employment and ensuring decent terms of work.

• Employment contract templates
• Worker classification policy
• Disguised employment review
• Labour audit results

• Misclassification of workers
• No contract template
• Labour audit absent

Provide wages, hours, leave, and benefits that meet or exceed legal and industry norms and contribute to workers wellbeing.

• Wage policy
• Working time records
• Benefits documentation
• Living wage analysis

• Wage gap to living standard
• Excessive overtime
• Benefits gaps

Recognize and support freedom of association and the right to collective bargaining, fostering constructive worker representation.

• Freedom of association policy
• Union recognition records
• Collective bargaining agreements
• Worker representation forums

• Union recognition denied
• No bargaining process
• Representation absent

Provide a safe and healthy workplace, with hazard identification, control, and worker participation in safety arrangements.

• OHS policy
• Hazard register
• Incident log
• Safety committee minutes

• No hazard register
• Incidents underreported
• Safety committee absent

Invest in worker development through training, education access, and career progression opportunities.

• Training plan
• Completion records
• Skills matrix
• Career progression policy

• No training plan
• Skills matrix absent
• Limited progression

Prevent and reduce pollution to air, water, and land arising from organizational activities, products, and services.

• Pollution inventory
• Emission permits
• Reduction targets
• Monitoring data

• Emissions untracked
• No reduction targets
• Permit lapses

Use materials, energy, and water efficiently, prioritizing renewable and circular alternatives.

• Resource use inventory
• Efficiency targets
• Renewable share metrics
• Circular economy initiatives

• Resource use unmeasured
• No efficiency targets
• Renewables absent

Measure greenhouse gas emissions, set reduction commitments, and prepare for climate adaptation.

• GHG inventory
• Reduction targets
• Adaptation plan
• Climate risk assessment

• GHG not measured
• No targets
• Adaptation absent

Protect natural habitats and biodiversity through impact assessment and restoration where feasible.

• Biodiversity assessment
• Site sensitivity maps
• Restoration plan
• Land use records

• No biodiversity baseline
• Sensitive sites unmapped
• No restoration

Establish and enforce anti corruption policies, training, and reporting channels covering all forms of bribery.

• Anti corruption policy
• Training records
• Whistleblower channel
• Investigation files

• Training not delivered
• No reporting channel
• Investigations not closed

Engage in political activity transparently, avoiding undue influence and disclosing contributions and lobbying.

• Political activity policy
• Contribution disclosures
• Lobbying register
• Approval records

• No disclosures
• Policy absent
• Lobbying unregistered

Conduct business in a manner consistent with fair competition law and avoid anti competitive practices.

• Competition policy
• Training records
• Compliance reviews
• Investigation outcomes

• No competition training
• Reviews absent
• Practices not assessed

Extend social responsibility expectations to suppliers and partners through procurement, contracts, and monitoring.

• Supplier code of conduct
• Procurement policy
• Audit results
• Supplier scorecards

• No supplier code
• Audits not conducted
• Scorecards missing

Provide truthful information, fair contracts, and honest marketing communications to consumers.

• Marketing review process
• Contract templates
• Complaints log
• Truthfulness audit

• Marketing not reviewed
• Contracts opaque
• Complaints unanswered

Provide products and services that are safe to use under reasonable conditions and respond promptly to safety issues.

• Safety testing records
• Recall procedure
• Warning label policy
• Incident response log

• No recall procedure
• Testing absent
• Incidents underreported

Provide accessible support and complaint resolution mechanisms for consumers.

• Support channel inventory
• Complaint procedure
• Resolution metrics
• Customer satisfaction data

• Channels limited
• Resolution slow
• Metrics absent

Protect consumer personal data through lawful collection, secure storage, and respect for privacy rights.

• Privacy policy
• Data inventory
• Security controls evidence
• Subject rights handling

• No inventory
• Rights not handled
• Security gaps

Engage with communities affected by operations, including indigenous and vulnerable groups, in a respectful and continuous manner.

• Community engagement plan
• Stakeholder mapping
• Meeting records
• Consent documentation

• No engagement plan
• Indigenous consent absent
• Records not kept

Make social investments that address community priorities and contribute to long term local development.

• Investment strategy
• Project portfolio
• Outcome metrics
• Community feedback

• Investments ad hoc
• No outcome metrics
• Feedback ignored