1、BS ISO 26000:2010Guidance on social responsibilityBS ISO 26000:2010 BRITISH STANDARDNational forewordThis British Standard is the UK implementation of ISO 26000:2010. The UK participation in its preparation was entrusted by TechnicalCommittee SDS/1, Sustainable Development Co-ordination A list of or
2、ganizations represented on this committee can beobtained on request to its secretary.This publication does not purport to include all the necessaryprovisions of a contract. Users are responsible for its correctapplication. BSI 2010 ISBN 978 0 580 55980 8 ICS 03.100.01 Compliance with a British Stand
3、ard cannot confer immunity fromlegal obligations.This British Standard was published under the authority of theStandards Policy and Strategy Committee on 30 November 2010. Amendments issued since publicationDate Text affectedCommittee, to Subcommittee SDS/1/1, Social Responsibility.Reference numberI
4、SO 26000:2010(E)INTERNATIONAL STANDARD ISO26000First edition2010-11-01Guidance on social responsibility Lignes directrices relatives la responsabilit socitale This page deliberately left blankISO 26000:2010(E) iiiContents Page Foreword .v Introductionvi 1 Scope1 2 Terms and definitions .2 3 Understa
5、nding 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 responsibility9 4 Principles of social responsibility .10 4.1 General .10 4.2 A
6、ccountability10 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 Gener
7、al .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 practices33 6.5 The environment40 6.6 Fair operating practices48 6.7
8、 Consumer issues.51 6.8 Community involvement and development60 7 Guidance on integrating social responsibility throughout an organization .69 7.1 General .69 7.2 The relationship of an organizations characteristics to social responsibility.69 7.3 Understanding the social responsibility of an organi
9、zation.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 organizations actions and practices related to social responsibility
10、.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 Bibliography99 BS ISO 26000:2010ISO 26000:2010(E) iv Figures Figure 1 Schematic overview of ISO 26000ix
11、 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
12、 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 B
13、ox 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
14、 Contributing to community development through an organizations 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 BS ISO 26000:2010ISO 260
15、00:2010(E) vForeword 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 f
16、or 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
17、 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 a
18、re 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
19、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 region
20、al 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
21、 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
22、the availability of resources and the need for English language skills. BS ISO 26000:2010ISO 26000:2010(E) vi 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 r
23、esponsibility is to contribute to sustainable development. An organizations 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
24、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 worlds ecosystems. Organizations are subject to greater scrutiny by their various stakeh
25、olders. The perception and reality of an organizations 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
26、 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
27、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 t
28、he 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. Whi
29、le 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 organizations responsibility to identify which issues are relevant and sign
30、ificant 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
31、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 add
32、ress 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 integr
33、ate 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
34、 International Standard. BS ISO 26000:2010ISO 26000:2010(E) viiThis 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 in
35、tent 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 title Clause number Description of clause con
36、tents Scope Clause 1 Defines the scope of this International Standard and identifies certain limitations and exclusions. Terms and definitions Clause 2 Identifies and provides the definition of key terms that are of fundamental importance for understanding social responsibility and for using this In
37、ternational Standard. Understanding social responsibility Clause 3 Describes the important factors and conditions that have influenced the development of social responsibility and that continue to affect its nature and practice. It also describes the concept of social responsibility itself what it m
38、eans 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 responsibility Clause 4 Introduces and explains the principles of social responsibility. Recognizing social responsibility a
39、nd engaging stakeholders Clause 5 Addresses two practices of social responsibility: an organizations recognition of its social responsibility, and its identification of and engagement with its stakeholders. It provides guidance on the relationship between an organization, its stakeholders and societ
40、y, on recognizing the core subjects and issues of social responsibility and on an organizations sphere of influence. Guidance on social responsibility core subjects Clause 6 Explains the core subjects and associated issues relating to social responsibility (see Table 2). For each core subject, infor
41、mation has been provided on its scope, its relationship to social responsibility, related principles and considerations, and related actions and expectations. Guidance on integrating social responsibility throughout an organization Clause 7 Provides guidance on putting social responsibility into pra
42、ctice in an organization. This includes guidance related to: understanding the social responsibility of an organization, integrating social responsibility throughout an organization, communication related to social responsibility, improving the credibility of an organization regarding social respons
43、ibility, reviewing progress and improving performance and evaluating voluntary initiatives for social responsibility. Examples of voluntary initiatives and tools for social responsibility Annex A Presents a non-exhaustive list of voluntary initiatives and tools related to social responsibility that
44、address aspects of one or more core subjects or the integration of social responsibility throughout an organization. Abbreviated terms Annex B Contains abbreviated terms used in this International Standard. Bibliography Includes references to authoritative international instruments and ISO Standards
45、 that are referenced in the body of this International Standard as source material. BS ISO 26000:2010ISO 26000:2010(E) viii 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 right
46、s 6.3 Issue 1: Due diligence 6.3.3 Issue 2: Human rights risk situations 6.3.4 Issue 3: Avoidance of complicity 6.3.5 Issue 4: Resolving grievances 6.3.6 Issue 5: Discrimination and vulnerable groups 6.3.7 Issue 6: Civil and political rights 6.3.8 Issue 7: Economic, social and cultural rights 6.3.9
47、Issue 8: Fundamental principles and rights at work 6.3.10 Core subject: Labour practices 6.4 Issue 1: Employment and employment relationships 6.4.3 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 Issue 5: Human developme
48、nt and training in the workplace 6.4.7 Core subject: The environment 6.5 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 Issue 4: Protection of the environment, biodiversity and restoration of natural habitats 6.5
49、.6 Core subject: Fair operating practices 6.6 Issue 1: Anti-corruption 6.6.3 Issue 2: Responsible political involvement 6.6.4 Issue 3: Fair competition 6.6.5 Issue 4: Promoting social responsibility in the value chain 6.6.6 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 Issue 3: Sustainable consumption 6.7.5 Issue 4: Consumer service, suppor
