Guidance on social responsibility

ISO 26000:2010 provides guidance to all types of organizations, regardless of their size or location, on: concepts, terms and definitions related to social responsibility; the background, trends and characteristics of social responsibility; principles and practices relating to social responsibility; the core subjects and issues of social responsibility; integrating, implementing and promoting socially responsible behaviour throughout the organization and, through its policies and practices, within its sphere of influence; identifying and engaging with stakeholders; and communicating commitments, performance and other information related to social responsibility. ISO 26000:2010 is intended to assist organizations in contributing to sustainable development. It is intended to encourage them to go beyond legal compliance, recognizing that compliance with law is a fundamental duty of any organization and an essential part of their social responsibility. It is intended to promote common understanding in the field of social responsibility, and to complement other instruments and initiatives for social responsibility, not to replace them. In applying ISO 26000:2010, it is advisable that an organization take into consideration societal, environmental, legal, cultural, political and organizational diversity, as well as differences in economic conditions, while being consistent with international norms of behaviour. ISO 26000:2010 is not a management system standard. It is not intended or appropriate for certification purposes or regulatory or contractual use. Any offer to certify, or claims to be certified, to ISO 26000 would be a misrepresentation of the intent and purpose and a misuse of ISO 26000:2010. As ISO 26000:2010 does not contain requirements, any such certification would not be a demonstration of conformity with ISO 26000:2010. ISO 26000:2010 is intended to provide organizations with guidance concerning social responsibility and can be used as part of public policy activities. However, for the purposes of the Marrakech Agreement establishing the World Trade Organization (WTO), it is not intended to be interpreted as an “international standard”, “guideline” or “recommendation”, nor is it intended to provide a basis for any presumption or finding that a measure is consistent with WTO obligations. Further, it is not intended to provide a basis for legal actions, complaints, defences or other claims in any international, domestic or other proceeding, nor is it intended to be cited as evidence of the evolution of customary international law. ISO 26000:2010 is not intended to prevent the development of national standards that are more specific, more demanding, or of a different type.

Lignes directrices relatives à la responsabilité sociétale

L'ISO 26000:2010 présente des lignes directrices pour tous types d'organisations, quelle que soit leur taille ou leur localisation, concernant: les concepts, termes et définitions relatifs ŕ la responsabilité sociétale; les origines, les orientations et les caractéristiques de la responsabilité sociétale; les principes et pratiques en matičre de responsabilité sociétale; les questions centrales et les domaines d'action de la responsabilité sociétale; l'intégration, la concrétisation et la promotion d'un comportement responsable dans l'ensemble de l'organisation, et ŕ travers ses politiques et pratiques, dans sa sphčre d'influence; l'identification des parties prenantes et le dialogue avec elles; et la communication sur les engagements, les performances et autres informations concernant la responsabilité sociétale. L'ISO 26000:2010 a vocation ŕ aider les organisations ŕ contribuer au développement durable. Elle vise ŕ encourager les organisations ŕ aller au-delŕ du respect de la loi, tout en reconnaissant que le respect de la loi est un devoir fondamental pour toute organisation et une partie essentielle de sa responsabilité sociétale. Elle a vocation ŕ promouvoir une compréhension commune dans le domaine de la responsabilité sociétale et ŕ compléter les autres instruments et initiatives de responsabilité sociétale, non ŕ les remplacer. Lors de l'application de l'ISO 26000:2010, il est recommandé que l'organisation prenne en considération les différences sociétales, environnementales, juridiques, culturelles, politiques et la diversité des organisations ainsi que les différences de conditions économiques, en toute cohérence avec les normes internationales de comportement.

Napotki za družbeno odgovornost

Ta mednarodni standard zagotavlja vodilo za vse vrte organizacij, ne glede na njihovo velikost ali lokacijo, glede:
a) konceptov, izrazov in definicij, povezanih z družbeno odgovornostjo;
b) ozadja, trendov in značilnosti družbene odgovornosti;
c) načel in praks, povezanih z družbeno odgovornostjo;
d) bistvenih tem in vprašanj družbene odgovornosti;
e) vključevanja, izvajanja in promoviranja družbeno odgovornega vedenja prek organizacije ter prek njenih politik in praks na področju, na katerem ima vpliv;
f) prepoznavanja in sodelovanja z zainteresiranimi stranmi; ter
g) sporočanja obveznosti, rezultatov in drugih informacij, povezanih z družbeno odgovornostjo.
Namen tega mednarodnega standarda je, da pomaga organizacijam prispevati k trajnostnemu razvoju.  Njegov namen je, da jih spodbudi, da storijo več kot to zahteva skladnost z zakonodajo, ob spoznanju, da je skladnost s pravom temeljna obveznost katere koli organizacije in bistven del njihove družbene odgovornosti. Njegov namen je, da promovira skupno razumevanje na področju družbene odgovornosti in da dopolnjuje in ne zamenjuje drugih instrumentov in iniciative za družbeno odgovornost.  Pri uporabi tega mednarodnega standarda je priporočljivo, da organizacija upošteva družbeno, okoljsko, pravno, kulturno, politično in organizacijsko raznolikost in razlike v gospodarskih razmerah, medtem ko ravna skladno z mednarodnimi vedenjskimi normami. Ta mednarodni standard ni standard o sistemu upravljanja. Ni namenjen certificiranju, regulativni ali pogodbeni uporabi in ni primeren za te namene. Kakršna koli ponudba za certificiranje ali zahtevki za certificiranje po ISO 26000 bi napačno prikazovali cilj in namen ter napačno uporabo tega mednarodnega standarda. Ker ta mednarodni standard ne vsebuje zahtev, kakršno koli tako certificiranje ne bi bilo prikaz skladnosti s tem mednarodnim standardom. Namen tega mednarodnega standarda je organizacijam zagotoviti vodilo glede družbene odgovornosti in se lahko uporablja kot del dejavnosti javne politike. Vendar ga za namene Marakeškega sporazuma, s katerim je bila ustanovljena Svetovna trgovinska organizacija (STO), naj ne bi razlagali kot »mednarodni standard«, »vodilo« ali »priporočilo« niti naj ne bi ponudil osnove za kakršno koli predpostavko ali ugotovitev, da je ukrep skladen z obveznostmi WTO. Poleg tega ni namenjen zagotavljanju osnove za pravni spor, pritožbe, obrambe ali druge zahtevke v katerem koli mednarodnem, domačem ali drugem postopku, niti ni namenjen citiranju kot dokaz razvoja običajnega mednarodnega prava. Namen tega mednarodnega standarda ni preprečiti razvoja nacionalnih standardov, ki so podrobneje določeni, zahtevnejši ali drugačne vrste.

General Information

Status
Published
Publication Date
27-Oct-2010
Current Stage
9060 - Close of review
Start Date
05-Mar-2021

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INTERNATIONAL ISO
STANDARD 26000
First edition
2010-11-01
Guidance on social responsibility
Lignes directrices relatives à la responsabilité sociétale
Reference number
ISO 26000:2010(E)
ISO 2010
---------------------- Page: 1 ----------------------
ISO 26000:2010(E)
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© ISO 2010

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electronic or mechanical, including photocopying and microfilm, without permission in writing from either ISO at the address below or

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ii © ISO 2010 – All rights reserved
---------------------- Page: 2 ----------------------
ISO 26000:2010(E)
Contents Page

Foreword .............................................................................................................................................................v

Introduction........................................................................................................................................................vi

1 Scope......................................................................................................................................................1

2 Terms and definitions ...........................................................................................................................2

3 Understanding social responsibility ...................................................................................................5

3.1 The social responsibility of organizations: Historical background .................................................5

3.2 Recent trends in social responsibility.................................................................................................5

3.3 Characteristics of social responsibility ..............................................................................................6

3.4 The state and social responsibility......................................................................................................9

4 Principles of social responsibility .....................................................................................................10

4.1 General .................................................................................................................................................10

4.2 Accountability......................................................................................................................................10

4.3 Transparency .......................................................................................................................................10

4.4 Ethical behaviour.................................................................................................................................11

4.5 Respect for stakeholder interests .....................................................................................................12

4.6 Respect for the rule of law .................................................................................................................12

4.7 Respect for international norms of behaviour .................................................................................13

4.8 Respect for human rights...................................................................................................................13

5 Recognizing social responsibility and engaging stakeholders .....................................................14

5.1 General .................................................................................................................................................14

5.2 Recognizing social responsibility .....................................................................................................14

5.3 Stakeholder identification and engagement.....................................................................................16

6 Guidance on social responsibility core subjects.............................................................................19

6.1 General .................................................................................................................................................19

6.2 Organizational governance ................................................................................................................21

6.3 Human rights .......................................................................................................................................23

6.4 Labour practices..................................................................................................................................33

6.5 The environment..................................................................................................................................40

6.6 Fair operating practices......................................................................................................................48

6.7 Consumer issues.................................................................................................................................51

6.8 Community involvement and development......................................................................................60

7 Guidance on integrating social responsibility throughout an organization .................................69

7.1 General .................................................................................................................................................69

7.2 The relationship of an organization's characteristics to social responsibility.............................69

7.3 Understanding the social responsibility of an organization...........................................................70

7.4 Practices for integrating social responsibility throughout an organization .................................74

7.5 Communication on social responsibility ..........................................................................................76

7.6 Enhancing credibility regarding social responsibility.....................................................................78

7.7 Reviewing and improving an organization's actions and practices related to social

responsibility .......................................................................................................................................80

7.8 Voluntary initiatives for social responsibility...................................................................................82

Annex A (informative) Examples of voluntary initiatives and tools for social responsibility...................85

Annex B (informative) Abbreviated terms ......................................................................................................98

Bibliography......................................................................................................................................................99

© ISO 2010 – All rights reserved iii
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ISO 26000:2010(E)
Figures

Figure 1 — Schematic overview of ISO 26000....................................................................................................ix

Figure 2 — Relationship between an organization, its stakeholders and society ............................................. 15

Figure 3 — The seven core subjects................................................................................................................. 20

Figure 4 — Integrating social responsibility throughout the organization.......................................................... 69

Boxes

Box 1 — Summary information to assist users of this International Standard .....................................................x

Box 2 — Gender equality and social responsibility ............................................................................................. 7

Box 3 — ISO 26000 and small and medium-sized organizations (SMOs).......................................................... 8

Box 4 — Understanding complicity.................................................................................................................... 13

Box 5 — Benefits of social responsibility for an organization............................................................................ 20

Box 6 — The International Bill of Human Rights and the core human rights instruments ................................ 23

Box 7 — Child labour......................................................................................................................................... 32

Box 8 — The International Labour Organization ............................................................................................... 33

Box 9 — Joint labour-management health and safety committees................................................................... 40

Box 10 — Examples of climate change adaptation actions............................................................................... 46

Box 11 — UN Guidelines for Consumer Protection........................................................................................... 52

Box 12 — Consumer dispute resolution ............................................................................................................ 58

Box 13 — Millennium Development Goals ........................................................................................................ 62

Box 14 — Contributing to community development through an organization's core activities.......................... 63

Box 15 — Reporting on social responsibility ..................................................................................................... 77

Box 16 — Certifiable initiatives and initiatives connected to commercial or economic interests ...................... 84

Box 17 — Non-endorsement of initiatives by ISO ............................................................................................. 86

iv © ISO 2010 – All rights reserved
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ISO 26000:2010(E)
Foreword

ISO (the International Organization for Standardization) is a worldwide federation of national standards bodies

(ISO member bodies). The work of preparing International Standards is normally carried out through ISO

technical committees. Each member body interested in a subject for which a technical committee has been

established has the right to be represented on that committee. International organizations, governmental and

non-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely with the

International Electrotechnical Commission (IEC) on all matters of electrotechnical standardization.

International Standards are drafted in accordance with the rules given in the ISO/IEC Directives, Part 2.

The main task of technical committees is to prepare International Standards. Draft International Standards

adopted by the technical committees are circulated to the member bodies for voting. Publication as an

International Standard requires approval by at least 75 % of the member bodies casting a vote.

Attention is drawn to the possibility that some of the elements of this document may be the subject of patent

rights. ISO shall not be held responsible for identifying any or all such patent rights.

ISO 26000 was prepared by ISO/TMB Working Group on Social Responsibility.

This International Standard was developed using a multi-stakeholder approach involving experts from more

than 90 countries and 40 international or broadly-based regional organizations involved in different aspects of

social responsibility. These experts were from six different stakeholder groups: consumers; government;

industry; labour; non-governmental organizations (NGOs); and service, support, research, academics and

others. In addition, specific provision was made to achieve a balance between developing and developed

countries as well as a gender balance in drafting groups. Although efforts were made to ensure balanced

participation of all the stakeholder groups, a full and equitable balance of stakeholders was constrained by

various factors, including the availability of resources and the need for English language skills.

© ISO 2010 – All rights reserved v
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ISO 26000:2010(E)
Introduction

Organizations around the world, and their stakeholders, are becoming increasingly aware of the need for and

benefits of socially responsible behaviour. The objective of social responsibility is to contribute to sustainable

development.

An organization's performance in relation to the society in which it operates and to its impact on the

environment has become a critical part of measuring its overall performance and its ability to continue

operating effectively. This is, in part, a reflection of the growing recognition of the need to ensure healthy

ecosystems, social equity and good organizational governance. In the long run, all organizations' activities

depend on the health of the world's ecosystems. Organizations are subject to greater scrutiny by their various

stakeholders. The perception and reality of an organization's performance on social responsibility can

influence, among other things:
⎯ its competitive advantage;
⎯ its reputation;

⎯ its ability to attract and retain workers or members, customers, clients or users;

⎯ the maintenance of employees' morale, commitment and productivity;

⎯ the view of investors, owners, donors, sponsors and the financial community; and

⎯ its relationship with companies, governments, the media, suppliers, peers, customers and the community

in which it operates.

This International Standard provides guidance on the underlying principles of social responsibility, recognizing

social responsibility and engaging stakeholders, the core subjects and issues pertaining to social responsibility

(see Table 2) and on ways to integrate socially responsible behaviour into the organization (see Figure 1).

This International Standard emphasizes the importance of results and improvements in performance on social

responsibility.

This International Standard is intended to be useful to all types of organizations in the private, public and non-

profit sectors, whether large or small, and whether operating in developed or developing countries. While not

all parts of this International Standard will be of equal use to all types of organizations, all core subjects are

relevant to every organization. All core subjects comprise a number of issues, and it is an individual

organization's responsibility to identify which issues are relevant and significant for the organization to address,

through its own considerations and through dialogue with stakeholders.

Governmental organizations, like any other organization, may wish to use this International Standard.

However, it is not intended to replace, alter or in any way change the obligations of the state.

Every organization is encouraged to become more socially responsible by using this International Standard.

Recognizing that organizations are at various stages of understanding and integrating social responsibility,

this International Standard is intended for use by those beginning to address social responsibility, as well as

those more experienced with its implementation. The beginner may find it useful to read and apply this

International Standard as a primer on social responsibility, while the experienced user may wish to use it to

improve existing practices and to further integrate social responsibility into the organization. Although this

International Standard is meant to be read and used as a whole, readers looking for specific types of

information on social responsibility may find the outline in Table 1 useful. Box 1 provides summary information

to assist users of this International Standard.
vi © ISO 2010 – All rights reserved
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ISO 26000:2010(E)

This International Standard provides guidance to users and is neither intended nor appropriate for certification

purposes. Any offer to certify to ISO 26000 or any claim to be certified to ISO 26000 would be a

misrepresentation of the intent and purpose of this International Standard.

Reference to any voluntary initiative or tool in Annex A of this International Standard does not imply that ISO

endorses or gives special status to that initiative or tool.
Table 1 — ISO 26000 outline
Clause
Clause title Description of clause contents
number

Scope Clause 1 Defines the scope of this International Standard and identifies certain

limitations and exclusions.

Terms and Clause 2 Identifies and provides the definition of key terms that are of fundamental

definitions importance for understanding social responsibility and for using this

International Standard.

Understanding social Clause 3 Describes the important factors and conditions that have influenced the

responsibility development of social responsibility and that continue to affect its nature

and practice. It also describes the concept of social responsibility itself –
what it means and how it applies to organizations. The clause includes
guidance for small and medium-sized organizations on the use of this
International Standard.

Principles of social Clause 4 Introduces and explains the principles of social responsibility.

responsibility

Recognizing social Clause 5 Addresses two practices of social responsibility: an organization's

responsibility and recognition of its social responsibility, and its identification of and

engaging engagement with its stakeholders. It provides guidance on the

stakeholders relationship between an organization, its stakeholders and society, on

recognizing the core subjects and issues of social responsibility and on
an organization's sphere of influence.

Guidance on social Clause 6 Explains the core subjects and associated issues relating to social

responsibility core responsibility (see Table 2). For each core subject, information has been

subjects provided on its scope, its relationship to social responsibility, related

principles and considerations, and related actions and expectations.

Guidance on Clause 7 Provides guidance on putting social responsibility into practice in an

integrating social organization. This includes guidance related to: understanding the social

responsibility responsibility of an organization, integrating social responsibility

throughout an throughout an organization, communication related to social

organization responsibility, improving the credibility of an organization regarding social

responsibility, reviewing progress and improving performance and
evaluating voluntary initiatives for social responsibility.

Examples of Annex A Presents a non-exhaustive list of voluntary initiatives and tools related to

voluntary initiatives social responsibility that address aspects of one or more core subjects or

and tools for social the integration of social responsibility throughout an organization.

responsibility

Abbreviated terms Annex B Contains abbreviated terms used in this International Standard.

Bibliography Includes references to authoritative international instruments and ISO

Standards that are referenced in the body of this International Standard
as source material.
© ISO 2010 – All rights reserved vii
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ISO 26000:2010(E)
Table 2 — Core subjects and issues of social responsibility
Core subjects and issues Addressed in sub-clause
Core subject: Organizational governance 6.2
Core subject: Human rights 6.3
6.3.3
Issue 1: Due diligence
Issue 2: Human rights risk situations 6.3.4
Issue 3: Avoidance of complicity 6.3.5
Issue 4: Resolving grievances 6.3.6
6.3.7
Issue 5: Discrimination and vulnerable groups
Issue 6: Civil and political rights 6.3.8
Issue 7: Economic, social and cultural rights 6.3.9
Issue 8: Fundamental principles and rights at work 6.3.10
Core subject: Labour practices 6.4
6.4.3
Issue 1: Employment and employment relationships
Issue 2: Conditions of work and social protection 6.4.4
Issue 3: Social dialogue 6.4.5
Issue 4: Health and safety at work 6.4.6
6.4.7
Issue 5: Human development and training in the workplace
6.5
Core subject: The environment
Issue 1: Prevention of pollution 6.5.3
Issue 2: Sustainable resource use 6.5.4
Issue 3: Climate change mitigation and adaptation 6.5.5
6.5.6

Issue 4: Protection of the environment, biodiversity and restoration of natural habitats

6.6
Core subject: Fair operating practices
Issue 1: Anti-corruption 6.6.3
Issue 2: Responsible political involvement 6.6.4
Issue 3: Fair competition 6.6.5
6.6.6
Issue 4: Promoting social responsibility in the value chain
Issue 5: Respect for property rights 6.6.7
Core subject: Consumer issues 6.7

Issue 1: Fair marketing, factual and unbiased information and fair contractual practices 6.7.3

Issue 2: Protecting consumers' health and safety 6.7.4
6.7.5
Issue 3: Sustainable consumption
Issue 4: Consumer service, support, and complaint and dispute resolution 6.7.6
Issue 5: Consumer data protection and privacy 6.7.7
Issue 6: Access to essential services 6.7.8
6.7.9
Issue 7: Education and awareness
6.8
Core subject: Community involvement and development
Issue 1: Community involvement 6.8.3
Issue 2: Education and culture 6.8.4
Issue 3: Employment creation and skills development 6.8.5
Issue 4: Technology development and access 6.8.6
Issue 5: Wealth and income creation 6.8.7
Issue 6: Health 6.8.8
Issue 7: Social investment 6.8.9
viii © ISO 2010 – All rights reserved
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Figure 1 — Schematic overview of ISO 26000

Figure 1 provides an overview of ISO 26000, and is intended to assist organizations in understanding how to

use this standard. The following points provide guidance on using this standard.

⎯ After considering the characteristics of social responsibility and its relationship with sustainable

development (Clause 3), it is suggested that an organization should review the principles of social

responsibility described in Clause 4. In practising social responsibility, organizations should respect and

address these principles, along with the principles specific to each core subject (Clause 6).

⎯ Before analysing the core subjects and issues of social responsibility, as well as each of the related

actions and expectations (Clause 6), an organization should consider two fundamental practices of social

responsibility: recognizing its social responsibility within its sphere of influence, and identifying and

engaging with its stakeholders (Clause 5).

⎯ Once the principles have been understood, and the core subjects and relevant and significant issues of

social responsibility have been identified, an organization should seek to integrate social responsibility

throughout its decisions and activities, using the guidance provided in Clause 7. This involves practices

such as: making social responsibility integral to its policies, organizational culture, strategies and

operations; building internal competency for social responsibility; undertaking internal and external

communication on social responsibility; and regularly reviewing these actions and practices related to

social responsibility.

⎯ Further guidance on the core subjects and integration practices of social responsibility is available from

authoritative sources (Bibliography) and from various voluntary initiatives and tools (some global

examples of which are presented in Annex A).
© ISO 2010 – All rights reserved ix
---------------------- Page: 9 -------------------
...

SLOVENSKI STANDARD
SIST ISO 26000:2010
01-december-2010
Napotki za družbeno odgovornost
Guidance on social responsibility
Lignes directrices relatives à la responsabilité sociétale
Ta slovenski standard je istoveten z: ISO 26000:2010
ICS:
03.100.01 Organizacija in vodenje Company organization and
podjetja na splošno management in general
SIST ISO 26000:2010 en,fr

2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

---------------------- Page: 1 ----------------------
SIST ISO 26000:2010
---------------------- Page: 2 ----------------------
SIST ISO 26000:2010
INTERNATIONAL ISO
STANDARD 26000
First edition
2010-11-01
Guidance on social responsibility
Lignes directrices relatives à la responsabilité sociétale
Reference number
ISO 26000:2010(E)
ISO 2010
---------------------- Page: 3 ----------------------
SIST ISO 26000:2010
ISO 26000:2010(E)
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ISO's member body in the country of the requester.
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ii © ISO 2010 – All rights reserved
---------------------- Page: 4 ----------------------
SIST ISO 26000:2010
ISO 26000:2010(E)
Contents Page

Foreword .............................................................................................................................................................v

Introduction........................................................................................................................................................vi

1 Scope......................................................................................................................................................1

2 Terms and definitions ...........................................................................................................................2

3 Understanding social responsibility ...................................................................................................5

3.1 The social responsibility of organizations: Historical background .................................................5

3.2 Recent trends in social responsibility.................................................................................................5

3.3 Characteristics of social responsibility ..............................................................................................6

3.4 The state and social responsibility......................................................................................................9

4 Principles of social responsibility .....................................................................................................10

4.1 General .................................................................................................................................................10

4.2 Accountability......................................................................................................................................10

4.3 Transparency .......................................................................................................................................10

4.4 Ethical behaviour.................................................................................................................................11

4.5 Respect for stakeholder interests .....................................................................................................12

4.6 Respect for the rule of law .................................................................................................................12

4.7 Respect for international norms of behaviour .................................................................................13

4.8 Respect for human rights...................................................................................................................13

5 Recognizing social responsibility and engaging stakeholders .....................................................14

5.1 General .................................................................................................................................................14

5.2 Recognizing social responsibility .....................................................................................................14

5.3 Stakeholder identification and engagement.....................................................................................16

6 Guidance on social responsibility core subjects.............................................................................19

6.1 General .................................................................................................................................................19

6.2 Organizational governance ................................................................................................................21

6.3 Human rights .......................................................................................................................................23

6.4 Labour practices..................................................................................................................................33

6.5 The environment..................................................................................................................................40

6.6 Fair operating practices......................................................................................................................48

6.7 Consumer issues.................................................................................................................................51

6.8 Community involvement and development......................................................................................60

7 Guidance on integrating social responsibility throughout an organization .................................69

7.1 General .................................................................................................................................................69

7.2 The relationship of an organization's characteristics to social responsibility.............................69

7.3 Understanding the social responsibility of an organization...........................................................70

7.4 Practices for integrating social responsibility throughout an organization .................................74

7.5 Communication on social responsibility ..........................................................................................76

7.6 Enhancing credibility regarding social responsibility.....................................................................78

7.7 Reviewing and improving an organization's actions and practices related to social

responsibility .......................................................................................................................................80

7.8 Voluntary initiatives for social responsibility...................................................................................82

Annex A (informative) Examples of voluntary initiatives and tools for social responsibility...................85

Annex B (informative) Abbreviated terms ......................................................................................................98

Bibliography......................................................................................................................................................99

© ISO 2010 – All rights reserved iii
---------------------- Page: 5 ----------------------
SIST ISO 26000:2010
ISO 26000:2010(E)
Figures

Figure 1 — Schematic overview of ISO 26000....................................................................................................ix

Figure 2 — Relationship between an organization, its stakeholders and society ............................................. 15

Figure 3 — The seven core subjects................................................................................................................. 20

Figure 4 — Integrating social responsibility throughout the organization.......................................................... 69

Boxes

Box 1 — Summary information to assist users of this International Standard .....................................................x

Box 2 — Gender equality and social responsibility ............................................................................................. 7

Box 3 — ISO 26000 and small and medium-sized organizations (SMOs).......................................................... 8

Box 4 — Understanding complicity.................................................................................................................... 13

Box 5 — Benefits of social responsibility for an organization............................................................................ 20

Box 6 — The International Bill of Human Rights and the core human rights instruments ................................ 23

Box 7 — Child labour......................................................................................................................................... 32

Box 8 — The International Labour Organization ............................................................................................... 33

Box 9 — Joint labour-management health and safety committees................................................................... 40

Box 10 — Examples of climate change adaptation actions............................................................................... 46

Box 11 — UN Guidelines for Consumer Protection........................................................................................... 52

Box 12 — Consumer dispute resolution ............................................................................................................ 58

Box 13 — Millennium Development Goals ........................................................................................................ 62

Box 14 — Contributing to community development through an organization's core activities.......................... 63

Box 15 — Reporting on social responsibility ..................................................................................................... 77

Box 16 — Certifiable initiatives and initiatives connected to commercial or economic interests ...................... 84

Box 17 — Non-endorsement of initiatives by ISO ............................................................................................. 86

iv © ISO 2010 – All rights reserved
---------------------- Page: 6 ----------------------
SIST ISO 26000:2010
ISO 26000:2010(E)
Foreword

ISO (the International Organization for Standardization) is a worldwide federation of national standards bodies

(ISO member bodies). The work of preparing International Standards is normally carried out through ISO

technical committees. Each member body interested in a subject for which a technical committee has been

established has the right to be represented on that committee. International organizations, governmental and

non-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely with the

International Electrotechnical Commission (IEC) on all matters of electrotechnical standardization.

International Standards are drafted in accordance with the rules given in the ISO/IEC Directives, Part 2.

The main task of technical committees is to prepare International Standards. Draft International Standards

adopted by the technical committees are circulated to the member bodies for voting. Publication as an

International Standard requires approval by at least 75 % of the member bodies casting a vote.

Attention is drawn to the possibility that some of the elements of this document may be the subject of patent

rights. ISO shall not be held responsible for identifying any or all such patent rights.

ISO 26000 was prepared by ISO/TMB Working Group on Social Responsibility.

This International Standard was developed using a multi-stakeholder approach involving experts from more

than 90 countries and 40 international or broadly-based regional organizations involved in different aspects of

social responsibility. These experts were from six different stakeholder groups: consumers; government;

industry; labour; non-governmental organizations (NGOs); and service, support, research, academics and

others. In addition, specific provision was made to achieve a balance between developing and developed

countries as well as a gender balance in drafting groups. Although efforts were made to ensure balanced

participation of all the stakeholder groups, a full and equitable balance of stakeholders was constrained by

various factors, including the availability of resources and the need for English language skills.

© ISO 2010 – All rights reserved v
---------------------- Page: 7 ----------------------
SIST ISO 26000:2010
ISO 26000:2010(E)
Introduction

Organizations around the world, and their stakeholders, are becoming increasingly aware of the need for and

benefits of socially responsible behaviour. The objective of social responsibility is to contribute to sustainable

development.

An organization's performance in relation to the society in which it operates and to its impact on the

environment has become a critical part of measuring its overall performance and its ability to continue

operating effectively. This is, in part, a reflection of the growing recognition of the need to ensure healthy

ecosystems, social equity and good organizational governance. In the long run, all organizations' activities

depend on the health of the world's ecosystems. Organizations are subject to greater scrutiny by their various

stakeholders. The perception and reality of an organization's performance on social responsibility can

influence, among other things:
⎯ its competitive advantage;
⎯ its reputation;

⎯ its ability to attract and retain workers or members, customers, clients or users;

⎯ the maintenance of employees' morale, commitment and productivity;

⎯ the view of investors, owners, donors, sponsors and the financial community; and

⎯ its relationship with companies, governments, the media, suppliers, peers, customers and the community

in which it operates.

This International Standard provides guidance on the underlying principles of social responsibility, recognizing

social responsibility and engaging stakeholders, the core subjects and issues pertaining to social responsibility

(see Table 2) and on ways to integrate socially responsible behaviour into the organization (see Figure 1).

This International Standard emphasizes the importance of results and improvements in performance on social

responsibility.

This International Standard is intended to be useful to all types of organizations in the private, public and non-

profit sectors, whether large or small, and whether operating in developed or developing countries. While not

all parts of this International Standard will be of equal use to all types of organizations, all core subjects are

relevant to every organization. All core subjects comprise a number of issues, and it is an individual

organization's responsibility to identify which issues are relevant and significant for the organization to address,

through its own considerations and through dialogue with stakeholders.

Governmental organizations, like any other organization, may wish to use this International Standard.

However, it is not intended to replace, alter or in any way change the obligations of the state.

Every organization is encouraged to become more socially responsible by using this International Standard.

Recognizing that organizations are at various stages of understanding and integrating social responsibility,

this International Standard is intended for use by those beginning to address social responsibility, as well as

those more experienced with its implementation. The beginner may find it useful to read and apply this

International Standard as a primer on social responsibility, while the experienced user may wish to use it to

improve existing practices and to further integrate social responsibility into the organization. Although this

International Standard is meant to be read and used as a whole, readers looking for specific types of

information on social responsibility may find the outline in Table 1 useful. Box 1 provides summary information

to assist users of this International Standard.
vi © ISO 2010 – All rights reserved
---------------------- Page: 8 ----------------------
SIST ISO 26000:2010
ISO 26000:2010(E)

This International Standard provides guidance to users and is neither intended nor appropriate for certification

purposes. Any offer to certify to ISO 26000 or any claim to be certified to ISO 26000 would be a

misrepresentation of the intent and purpose of this International Standard.

Reference to any voluntary initiative or tool in Annex A of this International Standard does not imply that ISO

endorses or gives special status to that initiative or tool.
Table 1 — ISO 26000 outline
Clause
Clause title Description of clause contents
number

Scope Clause 1 Defines the scope of this International Standard and identifies certain

limitations and exclusions.

Terms and Clause 2 Identifies and provides the definition of key terms that are of fundamental

definitions importance for understanding social responsibility and for using this

International Standard.

Understanding social Clause 3 Describes the important factors and conditions that have influenced the

responsibility development of social responsibility and that continue to affect its nature

and practice. It also describes the concept of social responsibility itself –
what it means and how it applies to organizations. The clause includes
guidance for small and medium-sized organizations on the use of this
International Standard.

Principles of social Clause 4 Introduces and explains the principles of social responsibility.

responsibility

Recognizing social Clause 5 Addresses two practices of social responsibility: an organization's

responsibility and recognition of its social responsibility, and its identification of and

engaging engagement with its stakeholders. It provides guidance on the

stakeholders relationship between an organization, its stakeholders and society, on

recognizing the core subjects and issues of social responsibility and on
an organization's sphere of influence.

Guidance on social Clause 6 Explains the core subjects and associated issues relating to social

responsibility core responsibility (see Table 2). For each core subject, information has been

subjects provided on its scope, its relationship to social responsibility, related

principles and considerations, and related actions and expectations.

Guidance on Clause 7 Provides guidance on putting social responsibility into practice in an

integrating social organization. This includes guidance related to: understanding the social

responsibility responsibility of an organization, integrating social responsibility

throughout an throughout an organization, communication related to social

organization responsibility, improving the credibility of an organization regarding social

responsibility, reviewing progress and improving performance and
evaluating voluntary initiatives for social responsibility.

Examples of Annex A Presents a non-exhaustive list of voluntary initiatives and tools related to

voluntary initiatives social responsibility that address aspects of one or more core subjects or

and tools for social the integration of social responsibility throughout an organization.

responsibility

Abbreviated terms Annex B Contains abbreviated terms used in this International Standard.

Bibliography Includes references to authoritative international instruments and ISO

Standards that are referenced in the body of this International Standard
as source material.
© ISO 2010 – All rights reserved vii
---------------------- Page: 9 ----------------------
SIST ISO 26000:2010
ISO 26000:2010(E)
Table 2 — Core subjects and issues of social responsibility
Core subjects and issues Addressed in sub-clause
Core subject: Organizational governance 6.2
Core subject: Human rights 6.3
6.3.3
Issue 1: Due diligence
Issue 2: Human rights risk situations 6.3.4
Issue 3: Avoidance of complicity 6.3.5
Issue 4: Resolving grievances 6.3.6
6.3.7
Issue 5: Discrimination and vulnerable groups
Issue 6: Civil and political rights 6.3.8
Issue 7: Economic, social and cultural rights 6.3.9
Issue 8: Fundamental principles and rights at work 6.3.10
Core subject: Labour practices 6.4
6.4.3
Issue 1: Employment and employment relationships
Issue 2: Conditions of work and social protection 6.4.4
Issue 3: Social dialogue 6.4.5
Issue 4: Health and safety at work 6.4.6
6.4.7
Issue 5: Human development and training in the workplace
6.5
Core subject: The environment
Issue 1: Prevention of pollution 6.5.3
Issue 2: Sustainable resource use 6.5.4
Issue 3: Climate change mitigation and adaptation 6.5.5
6.5.6

Issue 4: Protection of the environment, biodiversity and restoration of natural habitats

6.6
Core subject: Fair operating practices
Issue 1: Anti-corruption 6.6.3
Issue 2: Responsible political involvement 6.6.4
Issue 3: Fair competition 6.6.5
6.6.6
Issue 4: Promoting social responsibility in the value chain
Issue 5: Respect for property rights 6.6.7
Core subject: Consumer issues 6.7

Issue 1: Fair marketing, factual and unbiased information and fair contractual practices 6.7.3

Issue 2: Protecting consumers' health and safety 6.7.4
6.7.5
Issue 3: Sustainable consumption
Issue 4: Consumer service, support, and complaint and dispute resolution 6.7.6
Issue 5: Consumer data protection and privacy 6.7.7
Issue 6: Access to essential services 6.7.8
6.7.9
Issue 7: Education and awareness
6.8
Core subject: Community involvement and development
Issue 1: Community involvement 6.8.3
Issue 2: Education and culture 6.8.4
Issue 3: Employment creation and skills development 6.8.5
Issue 4: Technology development and access 6.8.6
Issue 5: Wealth and income creation 6.8.7
Issue 6: Health 6.8.8
Issue 7: Social investment 6.8.9
viii © ISO 2010 – All rights reserved
---------------------- Page: 10 ----------------------

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Figure 1 — Schematic overview of ISO 26000

Figure 1 provides an overview of ISO 26000, and is intended to assist organizations in understanding how to

use this standard. The following points provide guidance on using this standard.

⎯ After considering the characteristics of social responsibility and its relationship with sustainable

development (Clause 3), it is suggested that an organization should review the principles of social

responsibility described in Clause 4. In practising social responsibility, organizations should respect and

address these principles, along with the principles specific to each core subject (Clause 6).

⎯ Before analysing the core subjects and issues of social responsibility, as well as each of the related

actions and expectations (Clause 6), an organization should consider two fundamental practices of social

responsibility: recognizing its social responsibility within its sphere of influence, and identifying and

engaging with its stakeholders (Clause 5).

⎯ Once the principles have been understood, and the core subjects and relevant and significant issues of

social responsibility have been identified, an organization should seek to integr

...

NORME ISO
INTERNATIONALE 26000
Première édition
2010-11-01
Lignes directrices relatives
à la responsabilité sociétale
Guidance on social responsibility
Numéro de référence
ISO 26000:2010(F)
ISO 2010
---------------------- Page: 1 ----------------------
ISO 26000:2010(F)
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---------------------- Page: 2 ----------------------
ISO 26000:2010(F)
Sommaire Page

Avant-propos ....................................................................................................................................................vii

Introduction......................................................................................................................................................viii

1 Domaine d'application ..........................................................................................................................1

2 Termes et définitions ............................................................................................................................2

3 Appréhender la responsabilité sociétale ............................................................................................5

3.1 La responsabilité sociétale des organisations: Historique ..............................................................5

3.2 La responsabilité sociétale aujourd'hui..............................................................................................6

3.3 Caractéristiques de la responsabilité sociétale .................................................................................7

3.3.1 Généralités .............................................................................................................................................7

3.3.2 Les attentes de la société.....................................................................................................................7

3.3.3 Le rôle des parties prenantes dans la responsabilité sociétale.......................................................8

3.3.4 Intégration de la responsabilité sociétale...........................................................................................8

3.3.5 Relation entre responsabilité sociétale et développement durable...............................................11

3.4 L'État et la responsabilité sociétale...................................................................................................11

4 Principes de la responsabilité sociétale ...........................................................................................12

4.1 Généralités ...........................................................................................................................................12

4.2 Redevabilité .........................................................................................................................................12

4.3 Transparence .......................................................................................................................................13

4.4 Comportement éthique .......................................................................................................................13

4.5 Reconnaissance des intérêts des parties prenantes ......................................................................14

4.6 Respect du principe de légalité .........................................................................................................15

4.7 Prise en compte des normes internationales de comportement ...................................................15

4.8 Respect des droits de l'Homme .........................................................................................................16

5 Identifier sa responsabilité sociétale et dialoguer avec les parties prenantes.............................16

5.1 Généralités ...........................................................................................................................................16

5.2 Identifier sa responsabilité sociétale ................................................................................................17

5.2.1 Impacts, intérêts et attentes...............................................................................................................17

5.2.2 Identifier les questions centrales et les principaux domaines d'action de responsabilité

sociétale ...............................................................................................................................................18

5.2.3 La responsabilité sociétale et la sphère d'influence de l'organisation .........................................19

5.3 Identifier les parties prenantes et dialoguer avec elles...................................................................20

5.3.1 Généralités ...........................................................................................................................................20

5.3.2 Identifier les parties prenantes ..........................................................................................................20

5.3.3 Dialoguer avec les parties prenantes................................................................................................21

6 Lignes directrices relatives aux questions centrales de responsabilité sociétale ......................23

6.1 Généralités ...........................................................................................................................................23

6.2 Gouvernance de l'organisation..........................................................................................................25

6.2.1 Vue d'ensemble ...................................................................................................................................25

6.2.2 Principes et considérations................................................................................................................26

6.2.3 Structures et processus de prise de décision..................................................................................26

6.3 Droits de l'Homme...............................................................................................................................27

6.3.1 Vue d'ensemble ...................................................................................................................................27

6.3.2 Principes et considérations................................................................................................................29

6.3.3 Droits de l'Homme — Domaine d'action 1: Devoir de vigilance.....................................................30

6.3.4 Droits de l'Homme — Domaine d'action 2: Situations présentant un risque pour les droits

de l'Homme ..........................................................................................................................................30

6.3.5 Droits de l'Homme — Domaine d'action 3: Prévention de la complicité .......................................31

6.3.6 Droits de l'Homme — Domaine d'action 4: Remédier aux atteintes aux droits de l'Homme.......33

6.3.7 Droits de l'Homme — Domaine d'action 5: Discrimination et groupes vulnérables ....................34

6.3.8 Droits de l'Homme — Domaine d'action 6: Droits civils et politiques ...........................................36

© ISO 2010 – Tous droits réservés iii
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ISO 26000:2010(F)

6.3.9 Droits de l'Homme — Domaine d'action 7: Droits économiques, sociaux et culturels................37

6.3.10 Droits de l'Homme — Domaine d'action 8: Principes fondamentaux et droits au travail ............38

6.4 Relations et conditions de travail ......................................................................................................40

6.4.1 Vue d'ensemble....................................................................................................................................40

6.4.2 Principes et considérations................................................................................................................41

6.4.3 Relations et conditions de travail — Domaine d'action 1: Emploi et relations

employeur/employé .............................................................................................................................42

6.4.4 Relations et conditions de travail — Domaine d'action 2: Conditions de travail et

protection sociale ................................................................................................................................44

6.4.5 Relations et conditions de travail — Domaine d'action 3: Dialogue social...................................45

6.4.6 Relations et conditions de travail — Domaine d'action 4: Santé et sécurité au travail ...............47

6.4.7 Relations et conditions de travail — Domaine d'action 5: Développement du capital

humain ..................................................................................................................................................49

6.5 L'environnement ..................................................................................................................................49

6.5.1 Vue d'ensemble....................................................................................................................................49

6.5.2 Principes et considérations................................................................................................................50

6.5.3 Environnement — Domaine d'action 1: Prévention de la pollution................................................52

6.5.4 Environnement — Domaine d'action 2: Utilisation durable des ressources.................................53

6.5.5 Environnement — Domaine d'action 3: Atténuation des changements climatiques et

adaptation.............................................................................................................................................55

6.5.6 Environnement — Domaine d'action 4: Protection de l'environnement, biodiversité et

réhabilitation des habitats naturels ...................................................................................................56

6.6 Loyauté des pratiques.........................................................................................................................58

6.6.1 Vue d'ensemble....................................................................................................................................58

6.6.2 Principes et considérations................................................................................................................58

6.6.3 Loyauté des pratiques — Domaine d'action 1: Lutte contre la corruption....................................58

6.6.4 Loyauté des pratiques — Domaine d'action 2: Engagement politique responsable....................59

6.6.5 Loyauté des pratiques — Domaine d'action 3: Concurrence loyale ..............................................59

6.6.6 Loyauté des pratiques — Domaine d'action 4: Promotion de la responsabilité sociétale

dans la chaîne de valeur .....................................................................................................................60

6.6.7 Loyauté des pratiques — Domaine d'action 5: Respect des droits de propriété .........................61

6.7 Questions relatives aux consommateurs .........................................................................................62

6.7.1 Vue d'ensemble....................................................................................................................................62

6.7.2 Principes et considérations................................................................................................................63

6.7.3 Questions relatives aux consommateurs 1: Pratiques loyales en matière de

commercialisation, d'informations et de contrats ...........................................................................65

6.7.4 Questions relatives aux consommateurs 2: Protection de la santé et de la sécurité

des consommateurs............................................................................................................................66

6.7.5 Questions relatives aux consommateurs 3: Consommation durable............................................67

6.7.6 Questions relatives aux consommateurs 4: Service après-vente, assistance et résolution

des réclamations et litiges pour les consommateurs......................................................................69

6.7.7 Questions relatives aux consommateurs 5: Protection des données et de la vie privée

des consommateurs............................................................................................................................70

6.7.8 Questions relatives aux consommateurs 6: Accès aux services essentiels ................................71

6.7.9 Questions relatives aux consommateurs 7: Éducation et sensibilisation ....................................72

6.8 Communautés et développement local.............................................................................................72

6.8.1 Vue d'ensemble....................................................................................................................................72

6.8.2 Principes et considérations................................................................................................................74

6.8.3 Communautés et développement local — Domaine d'action 1: Implication auprès

des communautés ...............................................................................................................................76

6.8.4 Communautés et développement local — Domaine d'action 2: Éducation et culture .................77

6.8.5 Communautés et développement local — Domaine d'action 3: Création d'emplois et

développement des compétences .....................................................................................................78

6.8.6 Communautés et développement local — Domaine d'action 4: Développement

des technologies et accès à la technologie......................................................................................79

6.8.7 Communautés et développement local — Domaine d'action 5: Création de richesses et

de revenus ............................................................................................................................................80

6.8.8 Communautés et développement local — Domaine d'action 6: La santé .....................................82

6.8.9 Communautés et développement local — Domaine d'action 7: Investissement dans la

société...................................................................................................................................................82

iv © ISO 2010 – Tous droits réservés
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ISO 26000:2010(F)

7 Lignes directrices relatives à l'intégration de la responsabilité sociétale dans l'ensemble

de l'organisation..................................................................................................................................83

7.1 Généralités ...........................................................................................................................................83

7.2 Relation entre les caractéristiques de l'organisation et la responsabilité sociétale....................84

7.3 Appréhender la responsabilité sociétale de l'organisation ............................................................85

7.3.1 Devoir de vigilance..............................................................................................................................85

7.3.2 Déterminer la pertinence et l'importance des questions centrales et des domaines

d'action pour l'organisation ...............................................................................................................86

7.3.3 Sphère d'influence d'une organisation .............................................................................................87

7.3.4 Établir des priorités pour aborder des domaines d'action .............................................................88

7.4 Pratiques d'intégration de la responsabilité sociétale dans l'ensemble de l'organisation .........89

7.4.1 Sensibiliser et développer les compétences en matière de responsabilité sociétale .................89

7.4.2 Définir l'orientation de l'organisation en matière de responsabilité sociétale .............................90

7.4.3 Intégrer la responsabilité sociétale dans la gouvernance, les systèmes et processus de

l'organisation .......................................................................................................................................90

7.5 Communiquer sur la responsabilité sociétale .................................................................................91

7.5.1 Le rôle de la communication dans la responsabilité sociétale ......................................................91

7.5.2 Caractéristiques des informations en matière de responsabilité sociétale..................................92

7.5.3 Types de communication en matière de responsabilité sociétale.................................................92

7.5.4 Dialogue avec les parties prenantes en matière de communication sur la responsabilité

sociétale ...............................................................................................................................................94

7.6 Améliorer la crédibilité en matière de responsabilité sociétale .....................................................95

7.6.1 Méthodes permettant d'améliorer la crédibilité................................................................................95

7.6.2 Améliorer la crédibilité des rapports et des déclarations en matière de responsabilité

sociétale ...............................................................................................................................................95

7.6.3 Résoudre les conflits ou les désaccords entre une organisation et ses parties prenantes .......96

7.7 Revoir et améliorer les actions et pratiques de l'organisation liées à la responsabilité

sociétale ...............................................................................................................................................96

7.7.1 Généralités ...........................................................................................................................................96

7.7.2 Surveiller les activités en matière de responsabilité sociétale ......................................................97

7.7.3 Passer en revue les progrès et les performances d'une organisation en matière de

responsabilité sociétale......................................................................................................................98

7.7.4 Améliorer la fiabilité de la collecte et de la gestion des données et informations.......................99

7.7.5 Améliorer les performances...............................................................................................................99

7.8 Initiatives volontaires en matière de responsabilité sociétale .....................................................100

7.8.1 Généralités .........................................................................................................................................100

7.8.2 Le caractère volontaire de la participation .....................................................................................100

7.8.3 Considérations ..................................................................................................................................101

7.8.4 Notes relatives à l'Annexe A ............................................................................................................101

Annexe A (informative) Exemples d'initiatives volontaires et d'outils en matière

de responsabilité sociétale...............................................................................................................103

Annexe B (informative) Abréviations ............................................................................................................117

Bibliographie...................................................................................................................................................117

Index ................................................................................................................................................................127

Figures

Figure 1 — Vue d'ensemble de l'ISO 26000 ...................................................................................................... xii

Figure 2 — Relation entre une organisation, ses parties prenantes et la société..............................................18

Figure 3 — Les sept questions centrales ...........................................................................................................24

Figure 4 — Intégration de la responsabilité sociétale dans l'ensemble de l'organisation..................................84

© ISO 2010 – Tous droits réservés v
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ISO 26000:2010(F)
Encadrés
Encadré 1 — Informations succinctes destinées à l'utilisateur de la présente

Norme internationale..........................................................................................................................................xi

Encadré 2 — Egalité entre hommes et femmes et responsabilité sociétale .....................................................9

Encadré 3 — L'ISO 26000 et les petites et moyennes organisations (PMO)....................................................10

Encadré 4 — Appréhender la complicité ...........................................................................................................16

Encadré 5 — Bénéfices de la responsabilité sociétale pour une organisation..................................................25

Encadré 6 — La Charte internationale des droits de l'Homme et les principaux

instruments des droits de l'Homme ...................................................................................................................28

Encadré 7 — Travail des enfants ......................................................................................................................40

Encadré 8 — L'Organisation internationale du travail .......................................................................................41

Encadré 9 — Comités mixtes salariés/direction pour la santé et la sécurité.....................................................48

Encadré 10 — Exemples d'actions entreprises pour s'adapter aux changements climatiques ........................56

Encadré 11 — Principes directeurs des Nations Unies pour la protection du consommateur..........................63

Encadré 12 — Règlement des litiges avec les consommateurs .......................................................................70

Encadré 13 — Objectifs du Millénaire pour le développement .........................................................................75

Encadré 14 — Principales activités d'une organisation contribuant au développement local ..........................76

Encadré 15 — Rapport sur la responsabilité sociétale......................................................................................94

Encadré 16 — Initiatives certifiables et initiatives liées aux intérêts

commerciaux ou économiques ........................................................................................................................ 102

Encadré 17 — Non-approbation des initiatives par l'ISO ................................................................................ 104

vi © ISO 2010 – Tous droits réservés
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ISO 26000:2010(F)
Avant-propos

L'ISO (Organisation internationale de normalisation) est une fédération mondiale d'organismes nationaux de

normalisation (comités membres de l'ISO). L'élaboration des Normes internationales est en général confiée

aux comités techniques de l'ISO. Chaque comité membre intéressé par une étude a le droit de faire partie du

comité technique créé à cet effet. Les organisations internationales, gouvernementales et non

gouvernementales, en liaison avec l'ISO participent également aux travaux. L'ISO collabore étroitement avec

la Commission électrotechnique internationale (CEI) en ce qui concerne la normalisation électrotechnique.

Les Normes internationales sont rédigées conformément aux règles données dans les Directives ISO/CEI,

Partie 2.

La tâche principale des comités techniques est d'élaborer les Normes internationales. Les projets de Normes

internationales adoptés par les comités techniques sont soumis aux comités membres pour vote. Leur

publication comme Normes internationales requiert l'approbation de 75 % au moins des comités membres

votants.

L'attention est appelée sur le fait que certains des éléments du présent document peuvent faire l'objet de

droits de propriété intellectuelle ou de droits analogues. L'ISO ne saurait être tenue pour responsable de ne

pas avoir identifié de tels droits de propriété et averti de leur existence.

L'ISO 26000 a été élaborée par l'ISO/TMB, Groupe de travail sur la Responsabilité sociétale.

La présente Norme internationale a été élaborée suivant une approche multi-parties prenantes avec la

participation d'experts de plus de 90 pays et de 40 organisations internationales ou ayant une assise

régionale étendue, couvrant différents aspects de la responsabilité sociétale. Ces experts étaient originaires

de six groupes différents de parties prenantes: les consommateurs, les pouvoirs publics, l'industrie, les

travailleurs, les organisations non gouvernementales (ONG) et les services, le conseil, la recherche,

l'enseignement et autres. En outre, des dispositions spécifiques ont été prises pour parvenir à un équilibre

entre les pays en développement et les pays développés et assurer une contribution équilibrée des hommes

et des femmes dans les groupes de rédaction. Bien que des efforts aient été déployés pour assurer une

participation équilibrée de tous les groupes de parties prenantes, l'équilibre véritable parmi les parties

prenantes s'est vu limité par divers facteurs comme la disponibilité des ressources et la nécessité de maîtriser

la langue anglaise.
© ISO 2010 – Tous droits réservés vii
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ISO 26000:2010(F)
Introduction

Les organisations existant de par le monde et leurs parties prenantes sont de plus en plus conscientes de la

nécessité d'adopter un comportement responsable, et des bénéfices qui y sont associés. L'objectif de la

responsabilité sociétale est de contribuer au développement durable.

Les performances d'une organisation vis-à-vis de la société dans laquelle elle opère et vis-à-vis de son impact

sur l'environnement sont devenues une composante critique de la mesure de ses performances globales et

de sa capacité à continuer à fonctionner de manière efficace. Ceci reflète, en partie, la reconnaissance

croissante de la nécessité de garantir l'équilibre des écosystèmes, l'équité sociale et la bonne gouvernance

des organisations. Au final, toutes les activités des organisations dépendent à un moment ou un autre de

l'état des écosystèmes de la planète. Les organisations sont soumises au regard de leurs diverses parties

prenantes. La réalité et la perception des performances d'une organisation en matière de responsabilité

sociétale peuvent avoir une incidence sur ce qui suit, entre autres:
⎯ ses avantages concurrentiels;
⎯ sa réputation;

⎯ sa capacité à attirer et à retenir ses salarié(e)s ou ses membres, ses clients ou ses utilisateurs;

⎯ le maintien de la motivation et de l'engagement de ses employés, ainsi que de leur productivité;

⎯ la vision des investisseurs, des propriétaires, des donateurs, des sponsors et de la communauté

...

NORMA ISO
INTERNACIONAL 26000
Traducción oficial
Primera edición
Official translation
2010-11-01
Traduction officielle
Guía de responsabilidad social
Guidance on social responsibility
Lignes directrices relatives à la responsabilité sociétale
Publicado por la Secretaría Central de ISO en Ginebra, Suiza, como
traducción oficial en español avalada por el Translation Management
Group, que ha certificado la conformidad en relación con las versiones
inglesa y francesa.
Número de referencia
ISO 26000:2010
(traducción oficial)
ISO 2010
---------------------- Page: 1 ----------------------
ISO 26000:2010(traducción oficial)
PDF – Exoneración de responsabilidad

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Traducción oficial/Official translation/Traduction officielle
ii © ISO 2010 — Todos los derechos reservados
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ISO 26000:2010(traducción oficial)
Índice Página

Prólogo ................................................................................................................................................................v

Prólogo de la versión en español ....................................................................................................................vi

Introducción......................................................................................................................................................vii

1 Objeto y campo de aplicación..............................................................................................................1

2 Términos y definiciones .......................................................................................................................2

3 Comprender la responsabilidad social ...............................................................................................5

3.1 La responsabilidad social de las organizaciones: antecedentes históricos ..................................5

3.2 Tendencias actuales en responsabilidad social ................................................................................6

3.3 Características de la responsabilidad social .....................................................................................7

3.4 El Estado y la responsabilidad social ...............................................................................................10

4 Principios de la responsabilidad social............................................................................................11

4.1 Generalidades......................................................................................................................................11

4.2 Rendición de cuentas .........................................................................................................................11

4.3 Transparencia ......................................................................................................................................11

4.4 Comportamiento ético ........................................................................................................................12

4.5 Respeto a los intereses de las partes interesadas ..........................................................................13

4.6 Respeto al principio de legalidad ......................................................................................................14

4.7 Respeto a la normativa internacional de comportamiento.............................................................14

4.8 Respeto a los derechos humanos .....................................................................................................15

5 Reconocer la responsabilidad social e involucrarse con las partes interesadas........................15

5.1 Generalidades......................................................................................................................................15

5.2 Reconocer la responsabilidad social ................................................................................................16

5.3 Identificación e involucramiento con las partes interesadas.........................................................18

6 Orientación sobre materias fundamentales de responsabilidad social ........................................21

6.1 Generalidades......................................................................................................................................21

6.2 Gobernanza de la organización .........................................................................................................23

6.3 Derechos humanos .............................................................................................................................25

6.4 Prácticas laborales..............................................................................................................................37

6.5 El medio ambiente...............................................................................................................................45

6.6 Prácticas justas de operación............................................................................................................53

6.7 Asuntos de consumidores .................................................................................................................56

6.8 Participación activa y desarrollo de la comunidad..........................................................................66

7 Orientación sobre la integración de la responsabilidad social en toda la organización.............76

7.1 Generalidades......................................................................................................................................76

7.2 Relación de las características de una organización con la responsabilidad social...................77

7.3 Comprender la responsabilidad social de una organización .........................................................77

7.4 Prácticas para integrar la responsabilidad social en toda la organización ..................................81

7.5 Comunicación sobre responsabilidad social...................................................................................84

7.6 Aumentar la credibilidad en materia de responsabilidad social ....................................................87

7.7 Revisión y mejora de las acciones y prácticas de una organización en materia de

responsabilidad social........................................................................................................................88

7.8 Iniciativas voluntarias para la responsabilidad social ....................................................................91

Anexo A (informativo) Ejemplos de iniciativas voluntarias y herramientas para la responsabilidad

social.....................................................................................................................................................94

Anexo B (informativo) Abreviaturas..............................................................................................................109

Bibliografía......................................................................................................................................................110

Traducción oficial/Official translation/Traduction officielle
© ISO 2010 — Todos los derechos reservados iii
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ISO 26000:2010(traducción oficial)
Figuras

Figura 1 — Visión esquemática de la Norma ISO 26000.................................................................................x

Figura 2 — Relación entre una organización, sus partes interesadas y la sociedad................................16

Figura 3 — Las siete materias fundamentales ..............................................................................................22

Figura 4 — Integración de la responsabilidad social en toda la organización ..........................................76

Recuadros

Recuadro 1 — Resumen informativo para ayudar a los usuarios de esta Norma Internacional ..............xi

Recuadro 2 — Igualdad de género y responsabilidad social ........................................................................8

Recuadro 3 — La Norma ISO 26000 y las pequeñas y medianas organizaciones (PyMOs).......................9

Recuadro 4 — Comprender la complicidad ...................................................................................................15

Recuadro 5 — Beneficios de la responsabilidad social para una organización........................................22

Recuadro 6 — La Carta Internacional de Derechos Humanos y los instrumentos fundamentales

sobre derechos humanos ......................................................................................................25

Recuadro 7 — Trabajo infantil.........................................................................................................................36

Recuadro 8 — La Organización Internacional del Trabajo...........................................................................37

Recuadro 9 — Comités paritarios de salud y seguridad..............................................................................44

Recuadro 10 — Ejemplos de acciones para la adaptación al cambio climático........................................51

Recuadro 11 — Directrices de las Naciones Unidas para la Protección del Consumidor........................57

Recuadro 12 — Resolución de controversias del consumidor ...................................................................64

Recuadro 13 — Objetivos de Desarrollo del Milenio ....................................................................................68

Recuadro 14 — Contribución al desarrollo de la comunidad a través de las actividades

fundamentales de una organización...................................................................................69

Recuadro 15 — Informes sobre responsabilidad social...............................................................................86

Recuadro 16 — Iniciativas certificables e iniciativas vinculadas a intereses económicos o

comerciales ............................................................................................................................93

Recuadro 17 — Iniciativas no respaldadas por ISO......................................................................................95

Traducción oficial/Official translation/Traduction officielle
iv © ISO 2010 — Todos los derechos reservados
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ISO 26000:2010(traducción oficial)
Prólogo

ISO (Organización Internacional de Normalización) es una federación mundial de organismos nacionales de

normalización (organismos miembros de ISO). El trabajo de preparación de las Normas Internacionales

normalmente se realiza a través de los comités técnicos de ISO. Cada organismo miembro interesado en una

materia para la cual se haya establecido un comité técnico, tiene el derecho de estar representado en dicho

comité. Las organizaciones internacionales, públicas y privadas, en coordinación con ISO, también participan

en el trabajo. ISO colabora estrechamente con la Comisión Electrotécnica Internacional (IEC) en todas las

materias de normalización electrotécnica.

Las Normas Internacionales se redactan de acuerdo con las reglas establecidas en la Parte 2 de las

Directivas ISO/IEC.

La tarea principal de los comités técnicos es preparar Normas Internacionales. Los proyectos de Normas

Internacionales adoptados por los comités técnicos se envían a los organismos miembros para votación. La

publicación como norma internacional requiere la aprobación por al menos el 75% de los organismos

miembros que emiten voto.

Se llama la atención sobre la posibilidad de que algunos de los elementos de este documento puedan estar

sujetos a derechos de patente. ISO no asume la responsabilidad por la identificación de cualquiera o todos

los derechos de patente.

La Norma ISO 26000 ha sido preparada por el ISO/TMB Grupo de Trabajo sobre Responsabilidad Social.

Esta Norma Internacional se ha desarrollado utilizando un enfoque de múltiples partes interesadas, con la

participación de expertos de más de 90 países y 40 organizaciones internacionales o regionales

representativas, que están involucradas en diversos aspectos de la responsabilidad social. Estos expertos

procedían de seis grupos distintos de partes interesadas: consumidores; gobierno; industria; trabajadores;

organizaciones no gubernamentales, ONG (NGO, por sus siglas en inglés) y servicios, apoyo, investigación,

academia y otros. Adicionalmente, se tomaron disposiciones específicas para lograr un equilibrio en los

grupos de redacción, entre países en desarrollo y desarrollados, así como un equilibrio de género. A pesar de

que se realizaron esfuerzos para asegurar una participación equilibrada de todos los grupos de partes

interesadas, diversos factores, como la disponibilidad de recursos y la necesidad de manejar el idioma inglés,

restringieron el logro del equilibrio completo y equitativo de las partes interesadas.

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ISO 26000:2010(traducción oficial)
Prólogo de la versión en español

Esta Norma Internacional ha sido traducida por el Grupo de Trabajo Spanish Translation Task Force (STTF)

del ISO/TMB /WG /SR (Grupo de Trabajo sobre Responsabilidad Social), en el que participan representantes

de los siguientes países:

Argentina, Bolivia, Chile, Colombia, Costa Rica, Cuba, Ecuador, España, México, Paraguay, Perú y Uruguay.

Igualmente, en el citado Grupo de Trabajo Spanish Translation Task Force participan representantes de RED

INTERAMERICANA DE RSE (representada por el Centro Vincular), COPANT (Comisión Panamericana de

Normas Técnicas) y de INLAC (Instituto Latinoamericano de Aseguramiento de la Calidad).

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ISO 26000:2010(traducción oficial)
Introducción

A escala mundial, las organizaciones, y sus partes interesadas, son cada vez más conscientes de la

necesidad y los beneficios de un comportamiento socialmente responsable. El objetivo de la responsabilidad

social es contribuir al desarrollo sostenible.

El desempeño de una organización en relación con la sociedad en la que opera y con su impacto sobre el

medio ambiente, se ha convertido en una parte crítica al medir su desempeño integral y su habilidad para

continuar operando de manera eficaz. En parte, esto es reflejo del creciente reconocimiento de la necesidad

de asegurar ecosistemas saludables, equidad social y buena gobernanza de las organizaciones. En el largo

plazo, todas las actividades de las organizaciones dependen de la salud de los ecosistemas mundiales. Las

organizaciones están sometidas a un escrutinio cada vez mayor por parte de sus diversas partes interesadas.

Tanto la percepción que se tenga acerca del desempeño de una organización en materia de responsabilidad

social, como su desempeño real pueden influir, entre otras cosas en:
⎯ su ventaja competitiva;
⎯ su reputación;

⎯ su capacidad para atraer y retener a trabajadores o miembros de la organización, clientes o usuarios;

⎯ mantener la motivación, compromiso y productividad de los empleados;

⎯ la percepción de los inversionistas, propietarios, donantes, patrocinadores y la comunidad financiera, y

⎯ sus relaciones con empresas, gobiernos, medios de comunicación, proveedores, organizaciones pares,

clientes y la comunidad donde opera.

Esta Norma Internacional proporciona orientación sobre los principios que subyacen en la responsabilidad

social, el reconocimiento de la responsabilidad social y el involucramiento con las partes interesadas, las

materias fundamentales y los asuntos que constituyen la responsabilidad social (véase la tabla 2) y sobre las

maneras de integrar un comportamiento socialmente responsable en la organización (véase la figura 1). Esta

Norma Internacional hace énfasis en la importancia de los resultados y mejoras en el desempeño de la

responsabilidad social.

Esta Norma Internacional pretende ser de utilidad para todo tipo de organizaciones del sector privado, público

y sin fines de lucro, con independencia de que sean grandes o pequeñas y estén operando en países

desarrollados o en países en desarrollo. Aunque no todas las partes de esta Norma Internacional se utilizarán

de igual manera por todos los tipos de organizaciones, todas las materias fundamentales son pertinentes

para todas las organizaciones. Todas las materias fundamentales comprenden varios asuntos y es

responsabilidad individual de cada organización identificar qué asuntos resultan pertinentes e importantes

para ser abordados por la organización, a través de sus propias consideraciones y del diálogo con las partes

interesadas.

Las organizaciones gubernamentales, como cualquier otra organización, podrían tener interés en utilizar esta

Norma Internacional. Sin embargo, esta norma no pretende reemplazar, modificar o cambiar de ninguna

forma las obligaciones del Estado.

Se anima a las organizaciones a ser cada vez más socialmente responsables a través de la utilización de

esta Norma Internacional.

Reconociendo que las organizaciones se encuentran en diferentes niveles al comprender e integrarla

responsabilidad social, el propósito de esta Norma Internacional es que se utilice, tanto por aquellas que se

inician en el proceso de adopción de la responsabilidad social, como por aquellas que cuentan con mayor

experiencia en su implementación. Para los que se inician, puede ser útil leer y aplicar esta Norma

Internacional como una guía elemental en responsabilidad social, mientras que los usuarios más

experimentados podrían querer utilizarla para mejorar las prácticas existentes y para integrar aún más la

responsabilidad social dentro de la organización. Aunque se pretende que esta Norma Internacional se lea y

se utilice de forma integral, los lectores que busquen algún tipo de información específica sobre

responsabilidad social pueden encontrar útil el esquema de la Tabla 1. El recuadro 1 proporciona un resumen

informativo para ayudar a los usuarios de esta Norma Internacional.
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ISO 26000:2010(traducción oficial)

Esta Norma Internacional proporciona orientación a los usuarios; no es adecuada ni pretende servir para

propósitos de certificación. Cualquier oferta de certificación de la Norma ISO 26000, o petición para obtener

una certificación conforme a la Norma ISO 26000, se consideraría una tergiversación del propósito e

intención de esta Norma Internacional.

El hecho de que se haga referencia a iniciativas voluntarias o herramientas en el Anexo A de esta Norma

Internacional, no implica que ISO respalde u otorgue una posición especial a esa iniciativa o herramienta.

Tabla 1 — Esquema de la ISO 26000
Número del
Título del capítulo Descripción de los contenidos del capítulo
capítulo

Objeto y campo de Capítulo 1 Define el objeto y campo de aplicación de esta Norma Internacional e

aplicación identifica ciertas limitaciones y exclusiones.

Términos y Capítulo 2 Identifica y proporciona el significado de los términos clave que son de

definiciones importancia fundamental para comprender la responsabilidad social y para el

uso de esta Norma Internacional.

Comprender la Capítulo 3 Describe los factores importantes y las condiciones que han influido en el

responsabilidad desarrollo de la responsabilidad social y que continúan afectando su

social naturaleza y práctica. Además, describe el propio concepto de
responsabilidad social, lo que significa y cómo se aplica a las
organizaciones. El capítulo incluye orientación para las pequeñas y
medianas organizaciones sobre el uso de esta Norma Internacional.

Principios de la Capítulo 4 Introduce y explica los principios de la responsabilidad social.

responsabilidad
social

Reconocer la Capítulo 5 Aborda dos prácticas de responsabilidad social: el reconocimiento por parte

responsabilidad de una organización de su responsabilidad social; y la identificación y el

social e involucrarse involucramiento con sus partes interesadas. Proporciona orientación sobre la

con las partes relación entre una organización, sus partes interesadas y la sociedad, sobre

interesadas el reconocimiento de las materias fundamentales y los asuntos de
responsabilidad social y sobre la esfera de influencia de una organización.

Orientación sobre Capítulo 6 Explica las materias fundamentales relacionadas con la responsabilidad

materias social y sus asuntos asociados (véase la Tabla 2). Para cada materia

fundamentales de fundamental, se proporciona información sobre su alcance, su relación con

responsabilidad la responsabilidad social, los principios y las consideraciones relacionados y

social las acciones y expectativas relacionadas.

Orientación sobre la Capítulo 7 Proporciona orientación sobre cómo poner en práctica la responsabilidad

integración de la social en una organización. Incluye orientaciones relacionadas con: la

responsabilidad comprensión de la responsabilidad social de una organización, la integración

social en toda la de la responsabilidad social en toda la organización, la comunicación relativa

organización a la responsabilidad social, el incremento de la credibilidad de una

organización con respecto a la responsabilidad social, la revisión del
progreso y la mejora del desempeño y la evaluación de iniciativas voluntarias
en responsabilidad social.

Ejemplos de Anexo A Presenta un listado no-exhaustivo de iniciativas y herramientas voluntarias

iniciativas voluntarias relacionadas con la responsabilidad social, que abordan aspectos de una o

y herramientas para más materias fundamentales o de la integración de la responsabilidad social

la responsabilidad en toda la organización.
social

Abreviaturas Anexo B Contiene las abreviaturas utilizadas en esta Norma Internacional.

Bibliografía Incluye referencias a instrumentos internacionales reconocidos y Normas

ISO que se referencian en el cuerpo de esta Norma Internacional como
fuente de consulta.
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ISO 26000:2010(traducción oficial)
Tabla 2 — Materias fundamentales y asuntos de responsabilidad social
Materias fundamentales y asuntos Abordados en el
apartado
Materia fundamental: Gobernanza de la organización 6.2
Materia fundamental: Derechos humanos 6.3
Asunto 1: Debida diligencia 6.3.3
Asunto 2: Situaciones de riesgo para los derechos humanos 6.3.4
Asunto 3: Evitar la complicidad 6.3.5
Asunto 4: Resolución de reclamaciones 6.3.6
Asunto 5: Discriminación y grupos vulnerables 6.3.7
Asunto 6: Derechos civiles y políticos 6.3.8
Asunto 7: Derechos económicos, sociales y culturales 6.3.9
Asunto 8: Principios y derechos fundamentales en el trabajo 6.3.10
Materia fundamental: Prácticas laborales 6.4
Asunto 1: Trabajo y relaciones laborales 6.4.3
Asunto 2: Condiciones de trabajo y protección social 6.4.4
Asunto 3: Diálogo social 6.4.5
Asunto 4: Salud y seguridad ocupacional 6.4.6
Asunto 5: Desarrollo humano y formación en el lugar de trabajo 6.4.7
Materia fundamental: El medio ambiente 6.5
Asunto 1: Prevención de la contaminación 6.5.3
Asunto 2: Uso sostenible de los recursos 6.5.4
Asunto 3: Mitigación y adaptación al cambio climático 6.5.5

Asunto 4: Protección del medio ambiente, la biodiversidad y restauración de hábitats 6.5.6

naturales
Materia fundamental: Prácticas justas de operación 6.6
Asunto 1: Anti–corrupción 6.6.3
Asunto 2: Participación política responsable 6.6.4
Asunto 3: Competencia justa 6.6.5
Asunto 4: Promover la responsabilidad social en la cadena de valor 6.6.6
Asunto 5: Respeto a los derechos de la propiedad 6.6.7
Materia fundamental: Asuntos de consumidores 6.7

Asunto 1: Prácticas justas de marketing, información objetiva e imparcial y prácticas 6.7.3

justas de contratación
Asunto 2: Protección de la salud y la seguridad de los consumidores 6.7.4
Asunto 3: Consumo sostenible 6.7.5

Asunto 4: Servicios de atención al cliente, apoyo y resolución de quejas y controversias 6.7.6

Asunto 5: Protección y privacidad de los datos de los consumidores 6.7.7
Asunto 6: Acceso a servicios esenciales 6.7.8
Asunto 7: Educación y toma de conciencia 6.7.9
Materia fundamental: Participación activa y desarrollo de la comunidad 6.8
Asunto 1: Participación activa de la comunidad 6.8.3
Asunto 2: Educación y cultura 6.8.4
Asunto 3: Creación de empleo y desarrollo de habilidades 6.8.5
Asunto 4: Desarrollo y acceso a la tecnología 6.8.6
Asunto 5: Generación de riqueza e ingresos 6.8.7
Asunto 6: Salud 6.8.8
Asunto 7: Inversión social 6.8.9
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ISO 26000:2010(traducción oficial)
Figura 1 — Visión esquemática de la Norma ISO 26000

La Figura 1 proporciona una visión general de la Norma ISO 26000 y pretende ayudar a las organizaciones a

comprender cómo utilizar esta Norma. Los siguientes puntos proporcionan orientación en el uso de esta Norma:

⎯ Tras tomar en consideración las características de la responsabilidad social y su relación con el

desarrollo sostenible (véase el capítulo 3), se recomienda a la organización que revise los principios de

la responsabilidad social descritos en el capítulo 4. Al poner en práctica la responsabilidad social, las

organizaciones deberían respetar y abordar dichos principios, conjuntamente con los principios

específicos de cada materia fundamental (véase el capítulo 6).

⎯ Antes de analizar las materias fundamentales y los asuntos de responsabilidad social, así como cada

una de las acciones y expectativas relacionadas (véase el capítulo 6), la organización debería tomar en

consideración dos prácticas fundamentales en el ámbito de la responsabilidad social: el reconocimiento

de su responsabilidad social dentro de su esfera de influencia y la identificación y el involucramiento con

sus partes interesadas (véase el capítulo 5).

⎯ Una vez se hayan comprendido los principios y se hayan identificado las materias fundamentales y los

asuntos pertinentes y significativos de responsabilidad social, una organización debería intentar integrar

la responsabilidad social en todas sus decisiones y actividades, empleando la orientación proporcionada

en el capítulo 7. Esto implica prácticas como: convertir la responsabilidad social en una parte esencial de

sus políticas, de su cultura organizacional y de sus estrategias y operaciones; generar competencias

internas en materia de responsabilidad social; desarrollar la comunicación interna y externa relativa a la

responsabilidad social y revisar periódicamente estas acciones y prácticas relacionadas con la

responsabilidad social.

⎯ Se puede obtener más orientación sobre las materias fundamentales y las prácticas de integración de la

responsabilidad social, a través de fuentes reconocidas (véase la Bibliografía) y de varias iniciativas y

herramientas voluntarias (algunos ejemplos globales de éstas figuran en el anexo A).

Al abordar y poner en práctica la responsabilidad social, la meta primordial de una organización es maximizar

su contribución al desarrollo sostenible.
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ISO 26000:2010(traducción oficial)
Recuadro
...

S L O V E N S K I SIST ISO 26000
STANDARD
december 2010
Napotki za družbeno odgovornost
Guidance on social responsibility
Lignes directrices relatives à la responsabilité sociétale
Referenčna oznaka
ICS 03.100.01 SIST ISO 26000:2010
Nadaljevanje na straneh od 2 do 224

© 2010-05. Slovenski prevod standarda je založil in izdal Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov ni dovoljeno.

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SIST ISO 26000 : 2010
NACIONALNI UVOD

Standard SIST ISO 26000 (sl,en), Napotki za družbeno odgovornost, 2010, ima status slovenskega

standarda in je enakovreden mednarodnemu standardu ISO 26000, Guidance on social responsibility,

2010.
NACIONALNI PREDGOVOR

Mednarodni standard ISO 26000:2010 je pripravila Delovna skupina za družbeno odgovornost

ISO/TMB. Slovenski standard SIST ISO 26000:2010 je prevod angleškega besedila mednarodnega

standarda ISO 26000:2010. V primeru spora glede besedila slovenskega prevoda v tem standardu je

odločilen izvirni mednarodni standard v angleškem jeziku. Slovensko-angleško izdajo standarda je

pripravil SIST/TC VZK Vodenje in zagotavljanje kakovosti.

Odločitev za izdajo tega standarda je dne 10. novembra 2010 sprejel SIST/TC VZK Vodenje in

zagotavljanje kakovosti.
ZVEZE S STANDARDI

S privzemom tega mednarodnega standarda veljajo za omejeni namen referenčnih standardov vsi

standardi, navedeni v izvirniku, razen standardov, ki smo jih že sprejeli v nacionalno standardizacijo:

SIST EN ISO 9000:2005 (sl,en) Sistemi vodenja kakovosti – Osnove in slovar
SIST EN ISO 9001:2008 (sl,en) Sistemi vodenja kakovosti – Zahteve

SIST EN ISO 9004:2009 (sl,en) Vodenje za trajno uspešnost organizacije – Pristop z vodenjem

kakovosti

SIST ISO 10001:2008 (en) Vodenje kakovosti – Zadovoljstvo odjemalcev – Smernice za

kodeks ravnanja organizacij

SIST ISO 10002:2004 (en) Vodenje kakovosti – Zadovoljstvo odjemalcev – Smernice za

ravnanje s pritožbami v organizacijah

SIST ISO 10003:2008 (en) Vodenje kakovosti – Zadovoljstvo odjemalcev – Smernice za

reševanje nesoglasij z odjemalci s pomočjo drugih organizacij

SIST EN ISO 14001:2005 (sl,en) Sistemi ravnanja z okoljem – Zahteve z navodili za uporabo

(ISO 14001:2004)

SIST ISO 14004:2005 (en) Sistemi ravnanja z okoljem – Splošne smernice o načelih, sistemih

in podpornih tehnikah

SIST ISO 14015:2008 (en) Ravnanje z okoljem – Okoljsko ocenjevanje lokacij in organizacij

SIST EN ISO 14020:2002 (en) Okoljske označbe in deklaracije – Splošna načela (SO 14020:2000)

SIST EN ISO 14021:2002 (en) Okoljske označbe in deklaracije – Okoljsko samodeklariranje

(okoljsko označevanje II. vrste) (ISO 14021:1999)

SIST EN ISO 14024:2002 (en) Okoljske označbe in deklaracije – Okoljsko označevanje I. vrste –

Načela in postopki (ISO 14024:1999)

SIST ISO 14025:2008 (en) Okoljske označbe in deklaracije – Okoljsko označevanje III. vrste –

Načela in postopki

SIST EN ISO 14031:2002 (en) Ravnanje z okoljem – Vrednotenje učinkov ravnanja z okoljem –

Smernice (ISO 14031:1999)

SIST EN ISO 14040:2006 (en) Ravnanje z okoljem – Ocenjevanje življenjskega cikla – Načela in

okviri (ISO 14040:2006)

SIST EN ISO 14044:2006 (en) Ravnanje z okoljem – Ocenjevanje življenjskega cikla – Zahteve in

smernice (ISO 14044:2006)
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SIST ISO 26000 : 2010

SIST-TP ISO/TR 14047:2008 (en) Ravnanje z okoljem – Ocenjevanje vpliva življenjskega cikla –

Primeri uporabe ISO 14042

SIST-TS ISO/TS 14048:2008 (en) Ravnanje z okoljem – Ocenjevanje življenjskega cikla – Oblika

dokumentiranja podatkov za ocenjevanje življenjskega cikla

SIST-TP ISO/TR 14049:2008 (en) Ravnanje z okoljem – Ocenjevanje življenjskega cikla – Primeri

uporabe ISO 14041 za opredelitev cilja in namena ter
inventarizacijo
SIST EN ISO 14050:2010 (en) Ravnanje z okoljem – Slovar (ISO 14050:2009)

SIST-TP ISO/TR 14062:2008 (en) Ravnanje z okoljem – Vključitev okoljskih vidikov v načrtovanje in

razvoj proizvodov

SIST EN ISO 14063:2010 (en) Ravnanje z okoljem – Okoljsko komuniciranje – Smernice in

primeri (ISO 14063:2006)

SIST EN ISO 19011:2011 (en) Smernice za presojanje sistemov vodenja (ISO 19011:2011)

SIST EN ISO 22000:2005 (sl,en) Sistemi vodenja varnosti živil – Zahteve za vsako organizacijo v

prehranski verigi (ISO 22000:2005)

SIST ISO/IEC 27001:2010 (en) Informacijska tehnologija – Varnostne tehnike – SIstemi upravljanja

informacijske varnosti – Zahteve

SIST EN ISO 10993-2:2006 (en) Biološko ovrednotenje medicinskih pripomočkov – 2. del: Zahteve

za varstvo živali (ISO 10993-2:2006)
OSNOVA ZA IZDAJO STANDARDA
– privzem standarda ISO 26000:2010
OPOMBE

– Povsod, kjer se v besedilu standarda uporablja izraz "mednarodni standard", v SIST ISO

26000:2010 to pomeni "slovenski standard".

– Izraz »accountability« se pojavlja v več besednih zvezah in ne pomeni vedno istega, zato je

preveden glede na pomen v različnih stavčnih zvezah.
– Nacionalni uvod in nacionalni predgovor nista sestavni del standarda.
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SIST ISO 26000 : 2010
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SIST ISO 26000 : 2010
VSEBINA Stran CONTENTS Page

Predgovor.........................................................8 Foreword...........................................................9

Uvod...............................................................10 Introduction......................................................11

1 Področje uporabe ...................................20 1 Scope.......................................................21

2 Izrazi in definicije.....................................22 2 Terms and definitions ..............................23

3 Razumevanje družbene 3 Understanding social

odgovornosti ........................................... 28 responsibility............................................29

3.1 Družbena odgovornost organizacij: 3.1 The social responsibility of organizations:

zgodovinsko ozadje ................................ 28 Historical background..............................29

3.2 Sodobni trendi na področju družbene 3.2 Recent trends in social

odgovornosti ........................................... 28 responsibility............................................29

3.3 Značilnosti družbene odgovornosti.........30 3.3 Characteristics of social responsibility.....31

3.4 Država in družbena odgovornost............ 38 3.4 The state and social responsibility...........39

4 Načela družbene odgovornosti...............40 4 Principles of social responsibility .............41

4.1 Splošno...................................................40 4.1 General....................................................41

4.2 Pristojnost...............................................40 4.2 Accountability...........................................41

4.3 Preglednost.............................................40 4.3 Transparency...........................................41

4.4 Etično ravnanje ....................................... 42 4.4 Ethical behaviour .....................................43

4.5 Spoštovanje interesov deležnikov .......... 44 4.5 Respect for stakeholder interests ............45

4.6 Spoštovanje vladavine prava..................44 4.6 Respect for the rule of law.......................45

4.7 Spoštovanje mednarodnih norm 4.7 Respect for international norms of

delovanja................................................. 44 behaviour.................................................45

4.8 Spoštovanje človekovih pravic................ 46 4.8 Respect for human rights.........................47

5 Priznavanje družbene odgovornosti in 5 Recognizing social responsibility and

vključujoče sodelovanje z deležniki ........ 46 engaging stakeholders ............................47

5.1 Splošno...................................................46 5.1 General....................................................47

5.2 Priznavanje družbene odgovornosti ....... 48 5.2 Recognizing social responsibility.............49

5.3 Identificiranje deležnikov in 5.3 Stakeholder identification and

vključujoče sodelovanje z njimi............... 52 engagement.............................................53

6 Napotki za osrednje teme družbene 6 Guidance on social responsibility core

odgovornosti ........................................... 56 subjects....................................................57

6.1 Splošno...................................................56 6.1 General....................................................57

6.2 Organizacijsko upravljanje......................60 6.2 Organizational governance......................61

6.3 Človekove pravice .................................. 64 6.3 Human rights............................................65

6.4 Delovne prakse....................................... 84 6.4 Labour practices ......................................85

6.5 Okolje......................................................98 6.5 The environment......................................99

6.6 Poštene poslovne prakse ..................... 112 6.6 Fair operating practices .........................113

6.7 Potrošniki..............................................120 6.7 Consumer issues ...................................121

6.8 Vključevanje v skupnost in njen 6.8 Community involvement and

razvoj .................................................... 136 development ..........................................137

7 Napotki za integriranje 7 Guidance on integrating social
družbene odgovornosti v responsibility throughout an

organizacijo........................................... 152 organization ...........................................153

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SIST ISO 26000 : 2010

7.1 Splošno.................................................152 7.1 General....................................................153

7.2 Povezava med značilnostmi 7.2 The relationship of an organization's
organizacije in družbeno characteristics to social

odgovornostjo ....................................... 154 responsibility..........................................155

7.3 Razumevanje družbene odgovornosti 7.3 Understanding the social responsibility

organizacije........................................... 156 of an organization..................................157

7.4 Postopki za integriranje družbene 7.4 Practices for integrating social
odgovornosti v celotno responsibility throughout

organizacijo........................................... 162 an organization ......................................163

7.5 Komuniciranje o družbeni 7.5 Communication on social

odgovornosti ......................................... 166 responsibility..........................................167

7.6 Večanje verodostojnosti glede 7.6 Enhancing credibility regarding social

družbene odgovornosti ......................... 172 responsibility..........................................173

7.7 Pregledovanje in izboljševanje 7.7 Reviewing and improving an
ukrepov in postopkov organizacije organization's actions and practices

v zvezi z družbeno odgovornostjo ........ 174 related to social responsibility ...............175

7.8 Prostovoljne pobude za družbeno 7.8 Voluntary initiatives for social

odgovornost .......................................... 178 responsibility..........................................179

Dodatek A (informativni): Primeri Annex A (informative): Examples of
prostovoljnih pobud in orodij za voluntary initiatives and tools for

družbeno odgovornost............................. 184 social responsibility................................185

Dodatek B (informativni): Kratice.................. 210 Annex B (informative): Abbreviated terms ....211

Literatura.......................................................213 Bibliography...................................................213

Slike Figures
Slika 1: Shematski prikaz standarda Figure 1: Schematic overview of

ISO 26000............................................... 16 ISO 26000 ...............................................17

Slika 2: Odnos med organizacijo, Figure 2: Relationship between an
njenimi deležniki organization, its stakeholders

in družbo ................................................. 48 and society ..............................................49

Slika 3: Sedem osrednjih tem.........................58 Figure 3: The seven core subjects .................59

Slika 4: Povezovanje družbene Figure 4: Integrating social responsibility

odgovornosti v celotni organizaciji........ 154 throughout the organization...................155

Polja Boxes

1. polje: Povzetek informacij za pomoč Box 1: Summary information to assist users of

uporabnikom tega mednarodnega this International Standard ......................19

standarda................................................ 18
2. polje: Enakost spolov in družbena Box 2: Gender equality and social

odgovornost ............................................ 34 responsibility............................................35

3. polje: ISO 26000 ter majhne in srednje Box 3: ISO 26000 and small and

velike organizacije (MSO)....................... 36 medium-sized organizations (SMOs .......37

4. polje: Razumevanje sostorilstva................. 46 Box 4: Understanding complicity.....................47

5. polje: Koristi družbene odgovornosti Box 5: Benefits of social responsibility

za organizacijo........................................ 60 for an organization...................................61

6. polje: Mednarodna listina človekovih Box 6: The International Bill of Human
pravic ter ključni dokumenti s Rights and the core human rights

področja človekovih pravic...................... 64 instruments ..............................................65

7. polje: Delo otrok..........................................82 Box 7: Child labour..........................................83

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SIST ISO 26000 : 2010

8. polje: Mednarodna organizacija dela.......... 84 Box 8: The International Labour Organization ..85

9. polje: Skupni delavsko-vodstveni odbori Box 9: Joint labour-management health

za zdravje in varnost pri delu.................. 96 and safety committees.............................97

10. polje: Primeri ukrepov prilagajanja Box 10: Examples of climate change

podnebnim spremembam ..................... 110 adaptation actions .................................111

11. polje: Smernice OZN za varstvo Box 11: UN Guidelines for Consumer

potrošnikov............................................ 120 Protection ..............................................121

12. polje: Reševanje potrošniških sporov..... 132 Box 12: Consumer dispute resolution ...........133

13. polje: Razvojni cilji tisočletja...................140 Box 13: Millennium Development Goals .......141

14. polje: Kako osrednje dejavnosti Box 14: Contributing to community
organizacije prispevajo k razvoju development through an organization's

skupnosti............................................... 142 core activities.........................................143

15. polje: Poročanje o družbeni Box 15: Reporting on social responsibility ....171

odgovornosti ......................................... 170

16. polje: Pobude, po katerih se je mogoče Box 16: Certifiable initiatives and initiatives

certificirati, in pobude, povezane s connected to commercial or economic

poslovnimi in gospodarskimi interesi .... 182 interests .................................................183

17. polje: Pobude brez Box 17: Non-endorsement of initiatives

podpore ISO.......................................... 186 by ISO....................................................187

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SIST ISO 26000 : 2010
Predgovor

ISO (Mednarodna organizacija za standardizacijo) je svetovna zveza nacionalnih organov za

standarde (članov ISO). Mednarodne standarde ponavadi pripravljajo tehnični odbori ISO. Vsak član,

ki želi delovati na določenem področju, za katero je bil ustanovljen tehnični odbor, ima pravico biti

zastopan v tem odboru. Pri delu sodelujejo tudi mednarodne vladne in nevladne organizacije,

povezane z ISO. V vseh zadevah, ki so povezane s standardizacijo na področju elektrotehnike, ISO

tesno sodeluje z Mednarodno elektrotehniško komisijo (IEC).

Mednarodni standardi so pripravljeni skladno s pravili, podanimi v 2. delu Direktiv ISO/IEC.

Glavna naloga tehničnih odborov je priprava mednarodnih standardov. Osnutki mednarodnih

standardov, ki jih sprejmejo tehnični odbori, se pošljejo vsem članom v glasovanje. Za objavo

mednarodnega standarda je treba pridobiti soglasje najmanj 75 odstotkov članov, ki se udeležijo

glasovanja.

Opozoriti je treba na možnost, da je lahko nekaj elementov tega dokumenta predmet patentnih pravic.

ISO ne prevzema odgovornosti za identifikacijo katerih koli ali vseh takih patentnih pravic.

ISO 26000 je pripravila Delovna skupina za družbeno odgovornost ISO/TMB.

Ta mednarodni standard je nastajal po večdeležniškem pristopu in je vključeval strokovnjake iz več

kot 90 držav in 40 mednarodnih organizacij oziroma organizacij iz širše regije, vključenih v različne

vidike družbene odgovornosti. Ti strokovnjaki so izhajali iz šestih različnih skupin deležnikov:

potrošnikov, vlade, industrije, dela, nevladnih organizacij (NVO) ter iz skupine storitvenih, podpornih,

raziskovalnih, akademskih in drugih organizacij. Poleg tega je bila pri sestavljanju skupin posebna

skrb namenjena doseganju ravnovesja med razvijajočimi se in razvitimi državami ter tudi ravnovesju

med spoloma. Kljub prizadevanjem za uravnoteženo zastopanost vseh skupin deležnikov pa so

popolno in pravično uravnoteženost omejevali različni dejavniki, vključno z razpoložljivostjo virov in

potrebo po znanju angleškega jezika.
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SIST ISO 26000 : 2010
Foreword

ISO (the International Organization for Standardization) is a worldwide federation of national standards

bodies (ISO member bodies). The work of preparing International Standards is normally carried out

through ISO technical committees. Each member body interested in a subject for which a technical

committee has been established has the right to be represented on that committee. International

organizations, governmental and non-governmental, in liaison with ISO, also take part in the work. ISO

collaborates closely with the International Electrotechnical Commission (IEC) on all matters of

electrotechnical standardization.

International Standards are drafted in accordance with the rules given in the ISO/IEC Directives, Part 2.

The main task of technical committees is to prepare International Standards. Draft International

Standards adopted by the technical committees are circulated to the member bodies for voting.

Publication as an International Standard requires approval by at least 75 % of the member bodies

casting a vote.

Attention is drawn to the possibility that some of the elements of this document may be the subject of

patent rights. ISO shall not be held responsible for identifying any or all such patent rights.

ISO 26000 was prepared by ISO/TMB Working Group on Social Responsibility.

This International Standard was developed using a multi-stakeholder approach involving experts from

more than 90 countries and 40 international or broadly-based regional organizations involved in

different aspects of social responsibility. These experts were from six different stakeholder groups:

consumers; government; industry; labour; non-governmental organizations (NGOs); and service,

support, research, academics and others. In addition, specific provision was made to achieve a

balance between developing and developed countries as well as a gender balance in drafting groups.

Although efforts were made to ensure balanced participation of all the stakeholder groups, a full and

equitable balance of stakeholders was constrained by various factors, including the availability of

resources and the need for English language skills.
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SIST ISO 26000 : 2010
Uvod

Organizacije po vsem svetu se skupaj s svojimi deležniki vedno močneje zavedajo potrebe po

družbeno odgovornem ravnanju in njegovih koristih. Cilj družbene odgovornosti je prispevati k

trajnostnemu razvoju.

Odnos organizacije do družbe, v kateri deluje, in do njenega vpliva na okolje je postal ključno merilo

njenega celotnega delovanja in njene sposobnosti za nadaljnje uspešno delovanje. Je delni odraz

naraščajočega spoznavanja potrebe po zagotavljanju zdravih ekosistemov, socialne enakosti in dobrega

organizacijskega upravljanja. Dolgoročno so dejavnosti vseh organizacij odvisne od zdravja svetovnih

ekosistemov. Organizacije so tudi predmet večjega nadzora njihovih različnih deležnikov. Dojemanje in

realnost delovanja organizacije na področju družbene odgovornosti lahko med drugim vplivata na:

– njeno konkurenčno prednost,
– njen ugled,

– njeno sposobnost pritegniti in ohraniti delavce ali člane, odjemalce, naročnike ali uporabnike,

– vzdrževanje morale, zavezanosti in produktivnosti pri zaposlenih,

– stališča investitorjev, lastnikov, donatorjev, sponzorjev in finančne skupnosti ter

– njene odnose s podjetji, vladami, mediji, dobavitelji, kolegi in skupnostjo, v kateri deluje.

Ta mednarodni standard daje napotke za temeljna načela družbene odgovornosti, spoznavanje

družbene odgovornosti in vključujoče sodelovanje z deležniki, osrednje teme in vprašanja, ki se

nanašajo na družbeno odgovornost (glej preglednico 2), ter za načine, kako se družbeno odgovorno

ravnanje integrira v organizacijo (glej sliko 1). Ta mednarodni standard poudarja pomembnost

rezultatov in izboljšav pri delovanju na področju družbene odgovornosti.

Ta mednarodni standard naj bi koristil vsem vrstam organizacij v zasebnem, javnem in nepridobitnem

sektorju ne glede na to, ali so velike ali majhne, ali delujejo v razvitih ali razvijajočih se državah.

Medtem ko vsi deli tega mednarodnega standarda ne bodo enako uporabni za vse vrste organizacij,

pa so vse osrednje teme pomembne za vsako organizacijo. Vse osrednje teme zajemajo številna

vprašanja, odgovornost vsake posamezne organizacije pa je, da z lastno presojo in v dialogu z

deležniki prepozna, katera vprašanja so zanjo relevantna in pomembna.

Kot vsaka druga organizacija lahko tudi vladne organizacije želijo uporabljati ta mednarodni standard.

Vendar pa standard ni namenjen temu, da bi nadomestil, zamenjal ali kakorkoli spremenil obveznosti države.

Vsako organizacijo spodbujamo, naj z uporabo tega standarda postane bolj družbeno odgovorna.

Ob upoštevanju dejstva, da so organizacije na različnih stopnjah razumevanja in vključevanja

družbene odgovornosti, je ta mednarodni standard namenjen tistim, ki se šele začenjajo ukvarjati z

družbeno odgovornostjo, in tudi tistim bolj izkušenim pri njenem izvajanju. Začetniku se bo morda

zdelo koristno prebrati in uporabiti ta mednarodni standard kot temeljno vodilo za družbeno

odgovornost, medtem ko ga bo izkušeni uporabnik morda želel uporabiti za izboljšanje obstoječe

prakse in za nadaljnje integriranje družbene odgovornosti v organizacijo. Čeprav naj bi se ta

mednarodni standard bral in uporabljal kot celota, lahko bralci, ki iščejo specifične vrste informacije o

družbeni odgovornosti, koristno uporabijo pregled v preglednici 1. V 1. polju so povzete informacije za

pomoč uporabnikom tega mednarodnega standarda.

Ta mednarodni standard daje uporabnikom napotke in ni namenjen niti primeren za certificiranje.

Vsakršna ponudba certificiranja oziroma vsako sklicevanje na certifikacijo po standardu ISO 26000 bi

pomenilo napačno prikazovanje namena tega mednarodnega standarda.

Sklicevanje na katero koli prostovoljno pobudo ali orodje v dodatku A tega mednarodnega standarda

še ne pomeni, da ISO to pobudo ali orodje podpira ali da jima namenja poseben status.

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SIST ISO 26000 : 2010
Introduction

Organizations around the world, and their stakeholders, are becoming increasingly aware of the need

for and benefits of socially responsible behaviour. The objective of social responsibility is to contribute

to sustainable development.

An organization's performance in relation to the society in which it operates and to its impact on the

environment has become a critical part of measuring its overall performance and its ability to continue

operating effectively. This is, in part, a reflection of the growing recognition of the need to ensure healthy

ecosystems, social equity and good organizational governance. In the long run, all organizations' activities

depend on the health of the world's ecosystems. Organizations are subject to greater scrutiny by their

various stakeholders. The perception and reality of an organization's performance on social responsibility

can influence, among other things:
– its competitive advantage;
– its reputation;

– its ability to attract and retain workers or members, customers, clients or users;

– the maintenance of employees' morale, commitment and productivity;

– the view of investors, owners, donors, sponsors and the financial community; and

– its relationship with companies, governments, the media, suppliers, peers, customers and the

community in which it operates.

This International Standard provides guidance on the underlying principles of social responsibility,

recognizing social responsibility and engaging stakeholders, the core subjects and issues pertaining

to social responsibility (see Table 2) and on ways to integrate socially responsible behaviour into the

organization (see Figure 1). This International Standard emphasizes the importance of results and

improvements in performance on social responsibility.

This International Standard is intended to be useful to all types of organizations in the private, public and

nonprofit sectors, whether large or small, and whether operating in developed or developing countries.

While not all parts of this International Standard will be of equal use to all types of organizations, all core

subjects are relevant to every organization. All core subjects comprise a number of issues, and it is an

individual organization's responsibility to identify which issues are relevant and significant for the

organization to address, through its own considerations and through dialogue with stakeholders.

Governmental organizations, like any other organization, may wish to use this International Standard.

However, it is not intended to replace, alter or in any way change the obligations of the state.

Every organization is encouraged to become more socially responsible by using this International Standard.

Recognizing that organizations are at various stages of understanding and integrating social

responsibility, this International Standard is intended for use by those beginning to address social

responsibility, as well as those more experienced with its implementation. The beginner may find it

useful to read and apply this International Standard as a primer on social responsibility, while the

experienced user may wish to use it to improve existing practices and to further integrate social

responsibility into the organization. Although this International Standard is meant to be read and used

as a whole, readers looking for specific types of information on social responsibility may find the

outline in Table 1 useful. Box 1 provides summary information to assist users of this International

Standard.

This International Standard provides guidance to users and is neither intended nor appropriate for

certification purposes. Any offer to certify to ISO 26000 or any claim to be certified to ISO 26000

would be a misrepresentation of the intent and purpose of this International Standard.

Reference to any voluntary initiative or tool in Annex A of this International Standard does not imply

that ISO endorses or gives special status to that initiative or tool.
---------------------- Page: 11 ----------------------
SIST ISO 26000 : 2010
Preglednica 1: Pregled ISO 26000
Številka
Naslov točke Opis vsebine točke
točke

Področje uporabe 1. točka Opredeljuje področje uporabe tega mednarodnega standarda ter

identificira nekatere omejitve in izključitve.

Izrazi in definicije 2. točka Opredeljuje in daje definicije ključnih izrazov, ki so bistveni za

razumevanje družbene odgovornosti in za uporabo tega
mednarodnega standarda.

Razumevanje družbene 3. točka Opisuje pomembne dejavnike in okoliščine, ki so vplivali na razvoj

odgovornosti družbene odgovornosti in ki še naprej vplivajo na njeno naravo in
izvajanje. Opisuje tudi sam koncept družbene odgovornosti – kaj
pomeni in kako se nanaša na organizacije. V točko so vključeni tudi
napotki za majhne in srednje velike organizacije glede uporabe tega
mednarodnega standarda.
Načela družbene 4. točka Uvaja in razlaga načela družbene odgovornosti.
odgovornosti

Priznavanje družbene 5. točka Obravnava dva načina izvajanja družbene odgovornosti: priznavanje

odgovornosti in vključujoče družbene odgovornosti v organizaciji ter identificiranje svojih

sodelovanje z deležniki deležnikov in vključujoče sodelovanje z njimi. Daje napotke za

odnose med organizacijo, njenimi deležniki in družbo glede
priznavanja osrednjih tem in vprašanj družbene odgovornosti ter
glede vplivnega območja organizacije.

Napotki za osrednje teme 6. točka Razlaga osrednje teme in z njimi povezana vprašanja, ki se

družbene odgovornosti nanašajo na druž
...

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