ISO 26000:2010 社会责任指南

标准编号：ISO 26000:2010

中文名称：社会责任指南

英文名称：Guidance on social responsibility

发布日期：2010-11

标准范围

ISO 26000:2010为所有类型的组织（无论其规模或位置如何）提供以下方面的指导:与社会责任相关的概念、术语和定义；社会责任产生的背景、趋势和特点；与社会责任有关的原则和实践；社会责任的核心主体和问题；在整个组织内，并通过其政策和做法，在其影响范围内，整合、实施和促进对社会负责的行为；识别持份者并与之接触；和传达与社会责任相关的承诺、绩效和其他信息。ISO 26000:2010旨在帮助组织为可持续发展做出贡献。它旨在鼓励他们超越法律合规，认识到遵守法律是任何组织的基本义务，也是其社会责任的重要组成部分。它旨在促进社会责任领域的共同理解，并补充而不是取代其他社会责任文书和倡议。在应用ISO 26000:2010时，建议组织考虑社会、环境、法律、文化、政治和组织多样性以及经济条件的差异，同时符合国际行为规范。ISO 26000:2010不是管理体系标准。它不打算也不适合用于认证目的或监管或合同用途。任何向ISO 26000认证或声称获得认证的提议都是对意图和目的的曲解，也是对ISO 26000:2010的滥用。由于ISO 26000:2010不包含要求，任何此类认证都不能证明符合ISO 26000:2010.ISO 26000:2010旨在为组织提供有关社会责任的指导，并可用作公共政策活动的一部分。然而，就《建立世界贸易组织（世贸组织）的马拉喀什协定》而言，它无意被解释为“国际标准”、“准则”或“建议”，也无意为任何推定或认定某项措施符合世贸组织义务提供依据。此外，它无意为任何国际、国内或其他程序中的法律行动、申诉、辩护或其他要求提供依据，也无意被援引为习惯国际法演变的证据。ISO 26000:2010无意阻止制定更具体、更苛刻或不同类型的国家标准。

ISO 26000:2010 provides guidance to all types of organizations, regardless of their size or location, on:

• concepts, terms and definitions related to social responsibility;
• the background, trends and characteristics of social responsibility;
• principles and practices relating to social responsibility;
• the core subjects and issues of social responsibility;
• integrating, implementing and promoting socially responsible behaviour throughout the organization and, through its policies and practices, within its sphere of influence;
• identifying and engaging with stakeholders; and
• communicating commitments, performance and other information related to social responsibility.

ISO 26000:2010 is intended to assist organizations in contributing to sustainable development. It is intended to encourage them to go beyond legal compliance, recognizing that compliance with law is a fundamental duty of any organization and an essential part of their social responsibility. It is intended to promote common understanding in the field of social responsibility, and to complement other instruments and initiatives for social responsibility, not to replace them.In applying ISO 26000:2010, it is advisable that an organization take into consideration societal, environmental, legal, cultural, political and organizational diversity, as well as differences in economic conditions, while being consistent with international norms of behaviour.ISO 26000:2010 is not a management system standard. It is not intended or appropriate for certification purposes or regulatory or contractual use. Any offer to certify, or claims to be certified, to ISO 26000 would be a misrepresentation of the intent and purpose and a misuse of ISO 26000:2010. As ISO 26000:2010 does not contain requirements, any such certification would not be a demonstration of conformity with ISO 26000:2010.ISO 26000:2010 is intended to provide organizations with guidance concerning social responsibility and can be used as part of public policy activities. However, for the purposes of the Marrakech Agreement establishing the World Trade Organization (WTO), it is not intended to be interpreted as an “international standard”, “guideline” or “recommendation”, nor is it intended to provide a basis for any presumption or finding that a measure is consistent with WTO obligations. Further, it is not intended to provide a basis for legal actions, complaints, defences or other claims in any international, domestic or other proceeding, nor is it intended to be cited as evidence of the evolution of customary international law.ISO 26000:2010 is not intended to prevent the development of national standards that are more specific, more demanding, or of a different type.

标准预览图