What ISO 26000 is

Guidance, not a certifiable standard.

ISO 26000 is the international guidance on social responsibility. In Spain it is published as UNE-EN ISO 26000:2021, the Spanish version of EN ISO 26000 approved by CEN in October 2020, which adopts ISO 26000:2010. It addresses any organisation — company, public body, NGO, foundation — regardless of size or sector.

First things first, and the source of most confusion: ISO 26000 contains no requirements and is not certifiable. It is not a management system standard. Anyone offering you an "ISO 26000 certificate" is selling something the standard itself rules out. What you can do is apply it rigorously, evidence it and, if you need a mark for clients or tenders, lean on certifiable standards built on top of it, such as IQNet SR10 or SGE 21.

Its real value lies elsewhere: it gives you the complete map of social responsibility — from governance to human rights, from the environment to consumer issues — and a method to decide what is material in your organisation. It is the reference behind most later frameworks, including ISO 20121, which draws its sustainable development principles from it.

The seven principles

Seven principles. The starting point.

01
Accountability
Answering for the impacts of your decisions and activities on society, the economy and the environment, to those affected and to the competent authority.
02
Transparency
Disclosing clearly, accurately and completely the decisions and activities that create impact, including their known and likely consequences.
03
Ethical behaviour
Acting with honesty, equity and integrity, and building governance that promotes such behaviour across the organisation and its value chain.
04
Respect for stakeholder interests
Identifying who can affect or be affected, considering their interests and responding to their concerns proportionately.
05
Respect for the rule of law
Complying with applicable legislation as a non-negotiable minimum, knowing it, reviewing it periodically and verifying your own compliance.
06
Respect for international norms of behaviour
Where national law does not provide minimum environmental or social safeguards, aspiring to international norms of behaviour.
07
Respect for human rights
Recognising their importance and universality, respecting them and not taking advantage of situations where legal protection is inadequate.
The seven core subjects

The complete map of your social responsibility.

Organisational governance

The decision-making system. It is the cross-cutting subject: without governance the others cannot be applied.

Human rights

Due diligence, risk situations, complicity, grievance resolution, discrimination, vulnerable groups and fundamental labour rights.

Labour practices

Employment and employment relationships, conditions of work and social protection, social dialogue, occupational health and safety, human development and training.

The environment

Pollution prevention, sustainable resource use, climate change mitigation and adaptation, protection of biodiversity and restoration.

Fair operating practices

Anti-corruption, responsible political involvement, fair competition, promoting CSR in the value chain and respect for property rights.

Consumer issues

Fair marketing and contracting, protecting health and safety, sustainable consumption, service and complaint resolution, privacy and access to essential services.

Community involvement and development

Community involvement, education and culture, employment creation, technology development, wealth generation, health and social investment.
How we work it

Five steps. From guidance to practice.

01

Gap analysis against ISO 26000

We assess how far you apply the seven core subjects and their issues, with evidence and a prioritised gap map.

02

Stakeholders and materiality

We identify stakeholders, engage with them and determine which issues are relevant and significant for your organisation.

03

Embedding it in management

We take social responsibility into strategy, policies, processes and the value chain. Not a separate plan: the way you work.

04

Credible communication

We prepare communication and reporting — sustainability report, GRI, non-financial statement — with verifiable data and no greenwashing.

05

Enhancing credibility

If your market demands a certificate, we take you to the right standard and stand beside you at the third-party audit.

Comparison

ISO 26000 versus certifiable standards.

The question we get most is which to choose. It depends on whether you need a reference framework or a mark to show.

Guidance · not certifiable

ISO 26000

Complete social responsibility framework. Ideal to diagnose, prioritise and build the system. Issues no certificate.
Certifiable

IQNet SR10

Social responsibility management system based on ISO 26000, with auditable requirements and international recognition.
Certifiable

SGE 21

European standard for ethical and socially responsible management, with nine management areas and concrete requirements.
Certifiable

SA 8000

Focused on working conditions and workers’ rights. Widely demanded in industrial supply chains.
Benefits

What you gain by applying it.

  • Your own criteria to decide which CSR issues are genuinely material, instead of copying a competitor’s report.
  • A solid basis for reporting under GRI or CSRD: ISO 26000 orders the content before the report is due.
  • Human rights due diligence aligned with the UN Guiding Principles, increasingly required in procurement.
  • A better position in public tenders, where social criteria score points and must be evidenced.
  • Consistency between what you say and what you do — exactly what any later certifiable standard audits.
  • A common language with your value chain to cascade expectations to suppliers and contractors.
Integration

It fits what you already have.

SGE 21

The most common certifiable route in Spain to evidence ethical management.
View service→

IQNet SR10

Social responsibility management system built on ISO 26000.
View service→

ISO 20121

Takes its sustainable development principles from ISO 26000 and applies them to events.
View service→

GRI Report

The report where you communicate what ISO 26000 helps you order.
View service→

ISO 37001

Anti-bribery: develops in detail one of the fair operating practices.
View service→

Global Compact

The ten principles and the communication on progress to the United Nations.
View service→

Choose the intensity.

Relationship, Involvement, Commitment or Support: the same team, four service levels depending on how much you want to delegate. All of them include Orbita.PMTools, the platform where your project lives.

See service levels
Frequently asked questions

ISO 26000

Can ISO 26000 be certified?+
No. It is guidance, not a requirements standard, and ISO itself states it is not appropriate for certification. If you need a social responsibility certificate, the usual routes are IQNet SR10, SGE 21 or SA 8000, depending on your sector and market.
So what is it for?+
For judgement. It gives you the complete map of core subjects and issues, the principles that should guide your decisions and a method to determine what is material. It is the basis on which you later build a certifiable system or a solid sustainability report.
Does it work for SMEs?+
Yes. The standard includes specific guidance for small and medium-sized organisations and recommends a proportionate approach: start with the most relevant subjects, with simple and flexible actions, and expand from there.
How does it relate to CSRD?+
ISO 26000 is not a reporting framework, but it orders the content you later have to report. Working materiality and due diligence with ISO 26000 first makes the CSRD report come out far faster and with fewer gaps.
How long does an ISO 26000 gap analysis take?+
In a mid-sized organisation, a full assessment with interviews, document review and a gap map usually takes a few weeks. You get a report with a rating per core subject and a prioritised action plan.
What is the difference between social responsibility and sustainability?+
Social responsibility is an organisation’s responsibility for its impacts; sustainable development is society’s broader goal. Put another way: your contribution to sustainable development is delivered through your social responsibility.
Other services in this area
SGE 21 SA 8000 IQNet SR10 SMETA B Corp All areas →
YOUR PROJECT, DIGITAL

Track everything in Orbita.PMTools

Every project is managed in Orbita.PMTools, our project-management platform: tasks and milestones, shared documentation, indicators and direct communication with your consultant. You log in as a client and see everything in real time.

  • ◆ Project tasks, milestones and deadlines
  • ◆ Documentation always available
  • ◆ Direct communication with your consulting team
Enter Orbita.PMTools →
Orbita.PMTools
LET'S TALK

Can we help you with this?

Write to us

Controllers: TRESCORE PROYECTOS ITE, S.L., INSTITUTO EXCELENCIA EUROPEA, S.L. and INSTITUTO EUROPEO DE BLOCKCHAIN Y DEFI, S.L., joint controllers. Purpose: handling your enquiry. Legal basis: your consent. Recipients: no data disclosed unless legally required. Rights: access, rectification, erasure and others at rgpd@tuconsultor.com. Further information: see our Privacy Policy.

Management newsletter

A daily article on standards and the EFQM Model. No spam, unsubscribe anytime.

WhatsApp

+34 672 462 321 · hola@tuconsultor.com

Let's talk about your project.

Tell us what your management needs and we will propose the simplest path to get there.

hola@tuconsultor.com