ISO 26000 - Overview Sustainable development Scope Clause 1 Guidance to all types of organizations, regardless of their size or location Definitions Clause 2 Terms, definitions and abbreviated terms Understanding social responsibility Clause 3 History, Characteristics, Relationship between social responsibility and sustainable development Social responsibility core subjects Clause 6 Organizational governance Human rights Labour practices The Environ-ment Fair operating practices Consumer issues Community involvement and development Related actions and expectations Maximizing an organization’s contribution to Sustainable development Recognizing social responsibility Stakeholder identification and engagement Clause 5 Two fundamental practices of social responsibility .5 Communication on SR Integrating social responsibility throughout an organization The relationship of an organization’s characteristics to social responsibility Reviewing and improving an organization’s actions and practices related to social responsibility Communication on social responsibility Understanding the social responsibility of the organization Practices for integrating social responsibility throughout an organization Clause 7 Enhancing credibility regarding social responsibility Voluntary initiatives for social responsibility Principles of social responsibility Clause 4 Accountability Transparency Ethical behaviour Respect for stakeholder interests Respect for the rule of law Respect for international norms of behaviour Respect for human rights Annex: Examples of voluntary initiatives and tools for social responsibility Bibliography: Authoritative sources and additional guidance 1 1

ISO 26000 – Framework (essentials) Seven SR principles 1. Accountability 2. Transparency 3. Ethical behaviour 4. Respect for stakeholder interests 5. Respect for rule of law 6. Respect for international norms of behaviour 7. Respect for human rights Clause 4 Recognizing SR (value chain and sphere of influence) Stakeholder identification and engagement Clause 5 Two fundamental practices of SR Human Rights Labour Practices The Environ-ment Fair Operating Practices Consumer issues Community involvement and development Seven SR Core Subjects Related actions and expectations Clause 6 Organizational Governance Integrating practices Review organization’s characteristics to SR Reviewing and improving Communication and reporting Determining relevance, significance, priority, due diligence, exercising influence Annex SR initiatives Clause 7 Enhancing credibility Selecting Voluntary Awareness, competency, setting direction, integrating into systems 2

ISO 26000 – Framework (essentials) Process focus Stakeholder focus How Who Contentfocus What Ethical focus Why 3