PECB ISO 26000 Foundation cheat sheet

ISO 26000 defines social responsibility as the responsibility of an organization for the impacts of its decisions and activities on society and the environment, through transparent and ethical behaviour that contributes to sustainable development, health and welfare of society, takes into account stakeholder expectations, is in compliance with applicable law and consistent with international norms of behaviour, and is integrated throughout the organization.

ISO 26000 is a guidance standard: it contains no certifiable requirements, so an organization can claim conformity with the guidance but cannot be certified to ISO 26000 by an accredited body.

Seven core subjects: organizational governance; human rights; labour practices; the environment; fair operating practices; consumer issues; community involvement and development. Organizational governance is the central subject on which the other six depend.

Seven principles of social responsibility: accountability; transparency; ethical behaviour; respect for stakeholder interests; respect for the rule of law; respect for international norms of behaviour; respect for human rights.

The two fundamental practices of social responsibility are (1) recognition of the organization's social responsibility and (2) identification of and engagement with stakeholders; the remaining five practices cover the core subjects, integration, communication, and review/improvement.

Stakeholder = any individual or group that has an interest in any decision or activity of an organization. Two axes for prioritizing: influence/power over the organization and impact of the organization's decisions on the stakeholder.

Sphere of influence: the scope of political, contractual, economic or other relationships through which an organization has the ability to affect the decisions or activities of others; it does not by itself impose responsibility, but it is used to assess where due diligence should extend.

Due diligence (ISO 26000 definition): a comprehensive, proactive process to identify the actual and potential negative social, environmental and economic impacts of an organization's decisions and activities over the entire life cycle of a project or activity, with the aim of avoiding and mitigating those impacts.

The standard's hierarchy of expectations: comply with applicable law; where law is inadequate, respect international norms of behaviour (e.g., UN instruments); situations of conflict between law and international norms should be reviewed, and the organization should avoid complicity in human rights abuses.

ISO 26000 clause structure: 1 Scope, 2 Normative references, 3 Terms and definitions, 4 Principles, 5 Recognizing SR and engaging stakeholders, 6 Guidance on core subjects, 7 Guidance on integrating SR throughout the organization, 8 Guidance on communication, Annex A voluntary initiatives, Annex B abbreviations, Annex C examples of initiatives.

Clause 7 integration practices, in order: (a) raising awareness and building understanding of SR; (b) determining the organization's SR relevance across core subjects and issues; (c) establishing SR policy and direction; (d) building SR into governance, systems and processes; (e) enhancing communication; (f) reviewing and improving SR performance and practices.

SR relevance determination uses three tests per issue: how much the issue impacts the organization's decisions and activities, how much the organization's activities impact the issue, and concern from stakeholders; issues failing all three may still warrant monitoring.

An SR policy should state the organization's values and expectations of behaviour, be based on the seven principles and core subjects, be expressed in clear language, be communicated internally and externally, and be reviewed periodically.

Integration mechanisms include: senior leadership commitment and an SR champion, embedding SR into strategy, objectives and KPIs, assigning responsibilities, training and awareness, aligning remuneration and procurement criteria, and building SR into management systems and due-diligence processes.

Communication on SR should be based on verifiable evidence, be balanced (covering both positive and negative impacts), be understandable, address stakeholder concerns, and avoid greenwashing, unsubstantiated claims or selective disclosure; it may use reports, dialogue, or participation in voluntary initiatives.

Review and improvement cycle: monitor and measure performance against objectives; collect stakeholder feedback; conduct internal and external audits or assessments; evaluate results against benchmarks; identify corrective actions; update the SR policy, priorities and programme.

Voluntary initiatives (Annex A) are arrangements an organization may join - intergovernmental, multi-stakeholder, industry or single-organization schemes - and should be evaluated for credibility, transparency, stakeholder participation, governance, monitoring and verification before reliance.

Stakeholder engagement design choices: purpose and scope, identification of stakeholders, dialogue format (one-to-one, workshops, advisory panels, online), frequency, resourcing, documentation of outcomes, and feedback to stakeholders on how their input influenced decisions.