PECB ISO 26000 Foundation key terms

The responsibility of an organization for the impacts of its decisions and activities on society and the environment, exercised through transparent and ethical behaviour that contributes to sustainable development.

Development that meets the needs of the present without compromising the ability of future generations to meet their own needs, balancing economic, social and environmental concerns.

A way of judging performance on three dimensions at once: economic prosperity, social equity and environmental quality, rather than on financial results alone.

An individual or group that has an interest in, or is affected by, an organization's decisions and activities, such as employees, customers, suppliers, communities, investors or regulators.

A person or group whose concerns may be affected by an organization's actions; distinct from a stakeholder in that engagement is not necessarily expected with every interested party.

The ongoing process of listening to and working with stakeholders to understand their expectations, build relationships and inform decisions, ranging from information-sharing to formal dialogue and partnership.

The extent to which an organization has the ability to affect the decisions or activities of other parties, such as through ownership, contracts, supply chain relationships or public advocacy.

A risk-based process of identifying, preventing, mitigating and accounting for how an organization's decisions and activities cause or contribute to negative impacts on society and the environment.

Openness about decisions, activities and their known and likely impacts, communicated in a clear, accurate, timely and complete way to those affected or interested.

The state of being answerable to governing bodies, authorities and stakeholders for decisions and activities, and for their social, economic and environmental consequences.

Conduct consistent with accepted principles of right and wrong in the context of the organization's activities, including honesty, fairness and integrity, and going beyond mere legal compliance.

An expectation about how an organization or individual should act, drawn from law, custom, accepted practice or ethical principles, against which conduct can be judged.

Basic entitlements inherent to all people, such as freedom from discrimination, forced labour and child labour, and respect for privacy, which organizations are expected to respect and support.

A category of people at greater risk of harm or disadvantage because of characteristics such as age, gender, disability, ethnicity, migration status, poverty or dependence on the organization.

Legislation, regulations and other legally binding requirements that apply to an organization in the jurisdictions where it operates, forming a baseline that social responsibility should not fall below.

Acting to avoid or reduce significant harm even where scientific evidence is not fully conclusive, for example when a planned activity poses serious or irreversible risk.

A positive or negative change to society, the economy or the environment wholly or partly resulting from an organization's past and present decisions and activities.

A structured evaluation of the likely social, environmental and economic effects of a project, product, policy or activity before or during its implementation.

The combination of the likelihood of an unwanted event and the severity of the harm it could cause to people, the environment or the organization itself.

One of seven areas of social responsibility addressed by an organization: organizational governance, human rights, labour practices, the environment, fair operating practices, consumer issues, and community involvement and development.

The systems and processes by which an organization makes decisions, implements them and is held to account, forming the framework within which all other social responsibility subjects are addressed.

A specific matter arising within a core subject where the organization's decisions or activities create, or could create, a significant impact on stakeholders or the environment.

The principle used to decide which issues matter most, based on their significance to stakeholders and their importance to the organization's impacts and success.

The coordinated set of structures, processes, objectives and activities an organization uses to integrate social responsibility throughout its operations and to manage its impacts over time.

A formal statement of an organization's commitments and intentions on social responsibility, approved at the highest level and providing the basis for setting objectives and allocating resources.

Visible, sustained support from top management for social responsibility, expressed through decisions, resource allocation, role modelling and accountability for results.

A documented schedule of activities, responsibilities, resources and deadlines for addressing priority issues and achieving the objectives set out in the social responsibility policy.

A measurable value used to track progress towards a specific social responsibility objective and to judge whether planned activities are delivering the intended result.

The continuous or periodic collection of data against agreed criteria to check whether social responsibility activities are being carried out as planned and are producing expected outcomes.

A periodic, structured evaluation by top management of the suitability, adequacy and effectiveness of the social responsibility program, leading to decisions on improvement and resources.

The recurring process of enhancing the social responsibility program and its performance, using lessons learned, monitoring results and corrective actions to raise standards over time.

Steps taken to eliminate the cause of a detected nonconformity or undesirable social or environmental impact so that it does not recur.

Public or targeted communication of an organization's social responsibility performance, impacts and progress, prepared in a way that is accurate, balanced, comparable and understandable.

A formal channel through which stakeholders can raise concerns or complaints about an organization's conduct and receive a timely, fair response without fear of retaliation.

Activities that strengthen the skills, knowledge, resources and systems of an organization or its stakeholders so they can address social responsibility issues effectively.

Communication and learning activities aimed at increasing understanding of social responsibility issues and encouraging behaviour change among employees, suppliers, customers or communities.

Embedding social responsibility into everyday systems, processes and decisions, such as procurement, human resources and strategy, rather than running it as a separate side activity.

Meeting applicable legal requirements and voluntary commitments the organization has adopted, verified through checks and follow-up where failures are found.