ISO 26000

Launched in November 2010 by the International Organisation for Standardisation, ISO 26000 is a framework of principles and integration methods for social responsibility.  It is developed around clauses that set out business approach to sustainability. The major clauses are the Principles of Social Responsibility, the Fundamental Practices of Social Responsibility, the Social Responsibility Core Subjects and the Integration of Social Responsibility through an Organisation.

ISO 26000 Social Responsibility Core Subjects:
  • Organizational governance
  • Human rights
  • Labour practices
  • The environment
  • Fair operating practices
  • Consumer issues
  • Community involvement and development

The most significant part of ISO 26000 is represented by its core subjects. For each of them, the standard defines a set of issues in social responsibility and sustainability (for example, human rights risk situations; conditions of work and social protection; climate change mitigation and adaptation; wealth and income creation) and the related actions and expectations.

ISO 26000 does not conflict with other CSR instruments such as the GRI Guidelines and AA1000 Assurance Standard; rather, they complement each other. Ere-S recommends their combination as the key to a solid CSR framework.

Click here to see how we can assist you in aligning your sustainability practices with ISO 26000.

ISO26000 is not a management system standard and, as it does not contain requirements, is not intended or appropriate for certification or assurance purposes. The AA1000 Assurance Standard and GRI Guidelines can be chosen instead for assuring your sustainability report and CSR framework.
When Ere-S carries out an assurance on your sustainability report, however, we can attest that you have used the ISO 26000 framework to develop your sustainability-related processes and policies.

ISO 26000

The latest guidelines on implementing social and environmental responsibility.

GRI Framework

A comprehensive set of guidelines for sustainability reporting.


Setting higher criteria for the credibility and quality of sustainability reports and CSR systems.

First Steps to CSR Journey

Key to start a CSR journey is to understand issues that are critical to the core business and stakeholders.  It is also important to establish a long-term strategy based on the combination of core competencies and CSR to create business competitiveness.


AA1000 Licensed Assurance Provider

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