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P
eople
:
social
inclusion
,
green
jobs
,
education
NGOs, service, support and research. Following five drafts and eight
international meetings, the final document received only five nega-
tive votes in summer 2010.
Components of ISO 26000
The content of ISO 26000 is a hybrid of both institutionalist and
contractualist models, which provide globally relevant guidance on
social responsibility for private and public sector organizations of
all types and sizes. It strengthens the legitimacy and efficiency of
law, as respect for the rule of law – and therefore the institutions
that are in charge of it – is identified as mandatory. Use of the
contractualist model’s approach of leveraging voluntary engage-
ment with stakeholders allows for processes of creating shared
value. Applicable to any type of organization, ISO 26000 encour-
ages dialogue between public and private actors in relation to civil
society and the business world. Based on common principles, it
creates the trust necessary for cooperation and targets specific
areas of action, for example, reducing transaction by organizing
dialogue on common issues.
ISO 26000 defines social responsibility as the ‘responsibility
of an organization for the impacts of its decisions and activities
on society and the environment, through transparent and ethical
behaviour that:
• Contributes to sustainable development, including health and
the welfare of society
• Takes into account the expectations of stakeholders
• Is in compliance with applicable law and consistent with
international norms of behaviour
• Is integrated throughout the organization and practised in its
relationships.
2
This definition illustrates the hybridization of the two models above,
with the first and third belonging to an institutionalist vision, while
the second and fourth relate to a contractualist vision.
When an organization assumes social responsibility, its
primary objective is to maximize its contribution to sustainable
development.
It is recommended that organizations take into account social,
environmental, legal, cultural and political diversity, consistent with
international standards of behaviour derived from customary inter-
national law or intergovernmental agreements, and are encouraged
to exceed the minimum requirements of legal compliance.
The identification of social responsibility involves highlighting
areas that are directly affected by the impact of the organization’s
decisions and activities, along with the impact of other organiza-
tions in its sphere of influence, before deciding how to address
these effects and contribute to sustainable development. Social
responsibility for an organization also means recognizing its
stakeholders, as well as having respect and consideration for their
interests.
Organizations should base their behaviour on standards, guide-
lines or rules of conduct in accordance with the following principles
of right or good conduct:
• Accountability – relating to an organization’s impacts on
society, the economy and the environment, accepting and
responding to appropriate scrutiny
• Transparency – disclosing policies, decisions and activities for
which the organization is responsible, including known and
likely impacts on society and the environment
• Ethical behaviour – based on the values of honesty,
equity and integrity, alongside concern for people
and the environment
• Recognition of stakeholder interests – respecting,
considering and responding to not only its owners,
members, customers or constituents, but also
other individuals or groups who may have rights,
claims or specific interests that should be taken into
account
• Respect for the rule of law – accepting that
respect for the rule of law is mandatory and
organizations should comply with all applicable
laws and regulations, while ensuring those within
the organization observe and implement those
measures
• Taking account of international norms of behaviour
– adopting generally accepted principles of
international law and not being complicit in
activities of another organization whose behaviour
is inconsistent with these norms, particularly in
countries where legislation or its implementation
does not include adequate environmental or social
safeguards
• Respect for human rights – recognizing both
their importance and their universality and their
application in all countries, cultures and situations,
to avoid taking advantage of the situations where
human rights are not protected.
Here again, note the hybridization of the two models,
with the first four principles contractualist in nature
and the final three, institutionalist.
ISO 26000 details seven core subjects and asso-
ciated issues relating to social responsibility for
which information is provided on the perimeter
of each core subject, together with considerations,
principles, detailed specific actions and associated
expectations.
The first concerns the governance of the organiza-
tion itself, based on incorporating the principles of
social responsibility in decision-making and imple-
mentation, focusing on all core subjects, and viewing
their interdependence in an integrated and holistic
manner. This governance includes both formal mecha-
nisms based on defined structures and processes and
informal mechanisms that emerge from the organiza-
tion’s culture and values:
• Human rights – organizations have a
responsibility to exercise due diligence to
identify, prevent and address actual or potential
human rights impacts resulting from their
activities, or the activities of those within their
sphere of influence. It covers two categories of
human rights, civil and political rights, including
the right to life and liberty, equality before
the law and freedom of expression, along with
economic, social and cultural rights, including
the right to work, food, the highest attainable
standard of health, education and social security