Introduction
ISO 26000 is an international guidance standard on social responsibility. Introduced in 2010, it provides organizations (of any size or sector) with advice on how to operate ethically, transparently, and in ways that improve their impact on society and the environment. Importantly, ISO 26000 is a voluntary framework – it cannot be “certified” like some management-system standards. Instead, it helps organizations identify and prioritize their social and environmental responsibilities and encourages them to consider the effects of their activities on stakeholders such as customers, employees, communities and suppliers. In short, ISO 26000 offers a global resource of best practices in social responsibility.
Applying ISO 26000: A Step-by-Step Approach
To effectively use ISO 26000, organizations are encouraged to follow a structured path. Above figure in ISO 26000:2010 provides a visual overview of how the standard fits together, and the guidance below helps interpret it:
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Understand the Context
Start by reflecting on the characteristics of social responsibility and its relationship with sustainable development (Clause 3). This sets the foundation for why social responsibility matters. -
Review the Principles
Organizations should then explore the seven guiding principles of social responsibility outlined in Clause 4—such as accountability, transparency, ethical behavior, and respect for stakeholder interests. These are overarching values that should inform every decision and action. -
Recognize Responsibility and Engage Stakeholders
Before diving into the core subjects (Clause 6), organizations should undertake two fundamental practices (Clause 5):-
Recognizing their sphere of influence—the parts of the value chain they can realistically impact
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Identifying and engaging stakeholders—those affected by or capable of influencing the organization’s activities
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Analyze Core Subjects and Issues
With this foundation, organizations can then move into the core subjects and specific sustainability issues described in Clause 6. These include human rights, labor practices, environmental management, and others. -
Integrate Social Responsibility (Clause 7)
The final step is putting social responsibility into practice across the organization. This involves:-
Embedding social responsibility in policies, strategies, and operations
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Building internal competencies and awareness
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Communicating internally and externally about social responsibility efforts
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Regularly reviewing and improving these practices over time
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This systematic approach ensures that social responsibility is not just a set of isolated actions but a deeply integrated, strategic part of the organization. When applied to areas like procurement, this means every purchasing decision reflects ethical, environmental, and social considerations—aligned with both stakeholder expectations and global sustainability goals.
Core Subjects of ISO 26000 (Clause 6)
Clause 6 of ISO 26000 lays out seven core subjects of social responsibility. These are broad themes that cover a range of sustainability issues. Every organization should consider how each subject applies to its work. The seven core subjects (with some examples of key issues) are:
Organizational Governance
How an organization makes and implements decisions. Good governance involves accountability, transparency and ethics in decision-making. For example, a governance system guided by ISO 26000 would ensure that decision-makers weigh social, environmental and legal considerations, and engage stakeholders like employees or community members in planning. Stakeholder expectations: Companies are expected to have clear policies (e.g. a sustainability commitment), transparent reporting, and mechanisms for stakeholder feedback.
Human Rights
Respecting human rights throughout an organization’s operations and supply chain. ISO 26000 emphasizes internationally-recognized human rights (e.g. no discrimination, no forced or child labor, freedom of association). It calls for due diligence in identifying and preventing rights abuses (e.g. labor exploitation) and for mechanisms to address grievances. Key issues: preventing complicit in abuses, ensuring non-discrimination, and guaranteeing basic rights (education, living wage, safety). Stakeholder expectations: Workers, regulators and consumers expect companies to identify and eliminate abuses (e.g. by auditing suppliers) and to have grievance channels in place.
Labour Practices
Treating workers fairly and safely. ISO 26000 views “those working on behalf of the organization” as human beings, not commodities. It covers employment relationships (fair hiring, wages, contracts), work conditions (hours, breaks, benefits), health and safety, social dialogue (collective bargaining), and worker development (training, rights education). Key issues: ending exploitation or unfair work terms, ensuring safe workplaces, and promoting worker voice and training. Stakeholder expectations: Employees and labor groups expect fair pay, no forced labor, and healthy work environments. (For example, Bridgestone’s procurement policy explicitly targets human rights and labor issues like child or forced labor in its natural rubber supply chain.)
The Environment
Minimizing ecological harm. This includes preventing pollution, using resources (water, energy, materials) sustainably, reducing climate impacts, and protecting biodiversity. ISO 26000 encourages organizations to use life-cycle thinking and circular-economy ideas (e.g. reusing materials). Key issues: emissions control, waste reduction, energy efficiency, and habitat protection. Stakeholder expectations: Communities, customers and regulators expect companies to limit pollution and greenhouse gases, shift to renewable inputs, and ensure products are environmentally safe.
Fair Operating Practices
Acting ethically in the marketplace. This covers anti-corruption and bribery, responsible political involvement, fair competition, respect for property and intellectual rights, and promoting social responsibility in the value chain. Key issues: preventing fraud or kickbacks, competing honestly, and requiring ethical behavior from suppliers. Stakeholder expectations: Partners, governments and the public expect businesses to avoid corruption, honor contracts and laws, and encourage the same standards among their suppliers.
Consumer Issues
Treating consumers fairly and safely. ISO 26000 includes product safety, honest marketing, sustainable consumption, data privacy, and services (support & dispute resolution). Key issues: providing accurate product information, protecting consumer health and data, and educating users (for example about environmental use). Stakeholder expectations: Consumers expect safe products, truthful advertising, personal data protection, and support if problems arise.
Community Involvement and Development
Contributing to society. ISO 26000 says organizations should help build sustainable communities by investing in education, local employment, culture, health, technology access and social welfare. Key issues: engaging with local groups, creating jobs, and investing in community projects or education. Stakeholder expectations: Local communities and governments expect companies to support economic and social development (e.g. hiring locally, funding clinics or schools) and consider community well-being in their business plans.
ISO 26000 in Sustainable Procurement
Sustainable procurement means integrating social, environmental and economic factors into purchasing decisions. Here, ISO 26000 provides a foundation. In fact, ISO’s own sustainable procurement standard (ISO 20400) was explicitly built on ISO 26000. ISO 20400 tells organizations to use the seven core subjects of ISO 26000 as a starting point when setting procurement policies. It advises, for example, that a procurement function should “consider all seven core subjects and 37 sustainability issues” and how they interdepend when developing a sustainable procurement policy.
In practical terms, applying ISO 26000 to procurement means aligning purchasing rules with social responsibility. For instance, ISO 20400’s maps ISO 26000 issues to procurement actions(given in below table). It suggests concrete steps like: developing a sustainable procurement policy (reflecting commitments to people and planet); engaging suppliers in two-way dialogue on key issues; and due diligence processes to identify any human-rights or labor risks in the supply chain. It also encourages innovation (e.g. leasing instead of buying to reduce waste) and capacity-building with suppliers.
| Core Subject | Sustainability Issue | Related Actions and Expectations for Procurement |
|---|---|---|
| Organizational governance | Decision-making processes and structures | – Develop procurement policies reflecting commitment to sustainability with clear objectives – Apply sustainable procurement principles through leading by example – Establish two-way communication with suppliers on sustainability issues – Encourage sustainability awareness among procurement employees – Investigate innovative solutions (LCC, goods as services, circular economy) |
| Human rights | Due diligence | – Set up proactive due diligence processes to identify potential human rights impacts – Identify, prevent and address negative impacts through supplier assessment |
| Human rights | Human rights risk situations | – Analyze potential adverse impacts in supply chains – Be alert to supplies from conflict zones, areas with corruption, absence of civil rights, extreme poverty, indigenous communities, or child labor |
| Human rights | Avoidance of complicity | – Avoid being complicit in supplier actions that disrespect human rights |
| Human rights | Resolving grievances | – Establish transparent grievance mechanisms for stakeholders in supply chains – Design remedy processes for mutually agreed solutions |
| Human rights | Discrimination and vulnerable groups | – Ensure procurement doesn’t involve discrimination against workers, communities, vulnerable groups |
| Human rights | Civil and political rights | – Respect civil and political rights of stakeholders in supply chains (dignity, security, freedom of association, opinion) |
| Human rights | Economic, social and cultural rights | – Respect rights to practice local culture, just working conditions, adequate health, living standards – Facilitate access to essential services |
| Human rights | Fundamental principles and rights at work | – Ensure basic labor rights with suppliers: freedom of association, no forced labor, equal opportunities, no child labor |
| Labour practices | Employment and employment relationships | – Address labor issues with suppliers: legal recognition, equal opportunities, prevention of unfair practices |
| Labour practices | Conditions of work and social protection | – Ensure decent work provision with suppliers (fair wages, limited working time, rest periods) – Support worker welfare (drinking water, sanitation, medical services) |
| Labour practices | Social dialogue | – Recognize importance of dialogue between suppliers, workers, unions, governments on collective bargaining |
| Labour practices | Health and safety at work | – Develop occupational health and safety systems with suppliers – Prevent harm caused by working conditions |
| Labour practices | Human development and training | – Provide workers access to skills development, training, career advancement |
| The environment | Prevention of pollution | – Improve prevention of polluting emissions, waste management, toxic chemical disposal – Address noise, radiation, and other forms of pollution – Improve environmental quality |
| The environment | Sustainable resource use | – Assess environmental strategies: life cycle analysis, eco-efficiency – Promote environmental principles with suppliers – Improve sustainable use of energy, water conservation, efficient materials use – Pay attention to critical materials |
| The environment | Climate change mitigation and adaptation | – Mitigate greenhouse gas emissions with suppliers – Consider embedded carbon footprints – Identify opportunities to prevent climate change damage (floods, drought) – Ensure security of critical resources |
| The environment | Protection of environment, biodiversity and natural habitats | – Promote sustainable agriculture, fishing, forestry – Protect biodiversity and ecosystem services – Ensure animal welfare in procurement |
| Fair operating practices | Anti-corruption | – Prevent corruption in collaboration with suppliers (bribery, fraud, money laundering) – Raise awareness and provide training to procurement staff – Encourage reporting of violations |
| Fair operating practices | Responsible political involvement | – Prohibit inappropriate influence by stakeholders – Avoid manipulation, intimidation, coercion |
| Fair operating practices | Fair competition | – Support fair competition between suppliers – Prevent anti-competitive behavior (price fixing, bid rigging) – Treat SMOs equitably – Implement prompt payment practices |
| Fair operating practices | Promoting social responsibility in the value chain | – Support SMO suppliers through awareness raising and technical assistance |
| Fair operating practices | Respect for property rights | – Promote respect for physical and intellectual property rights – Avoid counterfeiting, piracy, abusive IP litigation |
| Consumer issues | Fair marketing and information | – Promote consumer rights principles with suppliers – Provide clear information about prices, terms, conditions – Share sustainability information about supply chains |
| Consumer issues | Protecting consumers’ health and safety | – Ensure goods protect consumer health and safety during use, storage, repair |
| Consumer issues | Sustainable consumption | – Stimulate product design for reuse, repair, recycling – Provide information about origins, contents, energy efficiency – Use reliable labeling schemes |
| Consumer issues | Consumer service and complaints | – Offer adequate consumer support, proper installation, warranties – Provide dispute resolution procedures |
| Consumer issues | Consumer data protection and privacy | – Safeguard consumers’ privacy rights – Limit types of information gathered |
| Consumer issues | Access to essential services | – Encourage supply chains to pursue opportunities for essential utility services |
| Consumer issues | Education and awareness | – Contribute to consumer education about sustainable consumption, safety, impacts |
| Community involvement and development | Community involvement | – Contribute to community involvement with suppliers – Respect cultural and political rights of communities – Consult with community representatives |
| Community involvement and development | Education and culture | – Promote education at all levels, especially for children, women, vulnerable groups |
| Community involvement and development | Employment creation and skills development | – Analyze procurement impacts on employment and poverty alleviation – Develop skills programs with suppliers – Consider using local suppliers – Source from indigenous and diverse suppliers |
| Community involvement and development | Technology development and access | – Contribute to innovative technologies for social and environmental issues – Engage in partnerships with suppliers, universities, research labs – Employ local people in development – Protect community rights to traditional knowledge |
| Community involvement and development | Wealth and income creation | – Consider economic impacts of entering/leaving communities – Prefer local suppliers where possible – Highlight tax responsibility importance |
| Community involvement and development | Health | – Eliminate negative health impacts of production processes – Support access to healthcare, clean water, sanitation – Participate in public health campaigns with suppliers |
| Community involvement and development | Social investment | – Promote community development in planning social investment with suppliers – Increase local procurement – Contribute to supplier programs providing access to food and essentials for vulnerable groups |
Case Studies: ISO 26000 in Procurement Policies
Bridgestone Corporation
Bridgestone Corporation (tire manufacturer) provides a real-world example. Its Global Sustainable Procurement Policy explicitly references ISO 26000 and ISO 20400 standards on social responsibility. Bridgestone’s policy commits to long-term environmental, social and economic benefits across its rubber supply chain. It lists human rights (e.g. child labor, forced labor, fair treatment) and environmental practices as key issues. Bridgestone notes that customers increasingly care about human rights and environment in the supply chain, and it developed its procurement policy in line with international norms (including ISO 26000) to meet those stakeholder expectations.
Marks & Spencer (M&S)
Marks & Spencer (M&S), a UK retailer. Around 2013, M&S launched a program to introduce ISO 26000 throughout its largest supplier factories in India, Bangladesh and Sri Lanka. This was part of M&S’s broader “Plan A” sustainability strategy, aiming for responsible sourcing of materials. M&S invited its top suppliers to voluntarily adopt ISO 26000 in their business operations. By doing so, those suppliers worked to integrate social and environmental sustainability into their strategies. M&S’s case study notes that implementing ISO 26000 across the supply chain helped ensure suppliers take responsibility and improves trust – ultimately supporting M&S’s goals in areas like fair wages, working conditions and environmental stewardship.
Conclusion
ISO 26000 is a comprehensive guide to social responsibility, covering everything from human rights and labor to environment and community development. Clause 6’s core subjects and issues define the key sustainability challenges organizations face and what stakeholders expect. In procurement, ISO 26000’s guidance is used (often via ISO 20400) to ensure that buying decisions support ethical labor, environmental protection, fair business and community well-being. This means sustainable procurement is not just about choosing “green” products – it’s about embracing the full scope of social responsibility in purchasing. Companies like Bridgestone and M&S illustrate how ISO 26000 can be woven into procurement policies to drive positive impact across supply chains.
By following ISO 26000’s principles and core subjects, organizations can strengthen their sustainability performance and meet stakeholder expectations in procurement – ultimately contributing to a more responsible global economy.
