Since 1947, the International Organization for Standardisation (ISO) has published more than 19,500 International Standards covering a huge breadth of aspects of technology and business. Published by ISO in 2010, the ISO 26000 is a voluntary purchased framework that any type of organisation can use as a tool for improved social responsibility. A series of Core Subjects are covered in the standard and the framework is intended to provide guidance on the actions and expectation for organisations to address in each topic.
The ISO 26000 standard is comprised on seven Clauses, with a further seven Core Subjects included in Clause 6 which organisations are required to report on. Organisations should recognise their social responsibility within a sphere of influence by identifying and engaging with stakeholders on each Core Subject. Each of the Core Subjects (e.g. Human Rights) is broken down into specific issues (e.g. resolving grievances) with a detailed description of the issue and related actions and expectations on the organisation for reporting.
There is a significant crossover in the topics of ISO 26000 and GRI G4. ISO 26000 offers a guide for organisations to organise their social responsibility activities which can be measured and reported using the GRI Guidelines. A linkages document details the specific connections between GRI Disclosures and ISO 26000 Clauses to aid with harmonised reporting.
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