ISO 26000 focuses on the following 7 areas
Organisational Governance
Organisational Governance is the system by which an organisation makes and implements decisions in pursuit of its objectives. This is the most crucial factor in enabling an organization to take responsibility for the impacts of its decisions and activities.
It should be the starting point for integrating social responsibility throughout the organisation. Effective governance should be based on incorporating the principles of social responsibility (accountability, transparency, ethical behavior, etc.) into decision making and implementation.
Human Rights
Human Rights are the basic rights to which all human beings are entitled. There are two broad categories of human rights. The first category concerns civil and political rights and includes such rights as the right to life and liberty, equality before the law and freedom of expression.
The second category concerns economic, social and cultural rights and includes such rights as the right to work, the right to food, the right to the highest attainable standard of health, the right to education and the right to social security. Issues concerned regarding human rights are due diligence; human rights risk situations; avoidance of complicity; resolving grievances; discrimination and vulnerable groups; civil and political rights; economic, social and cultural rights; fundamental principles and rights at work.
Labour Practices
Labour Practices is a term that encompass all the policies and practices relating to work performed on behalf of the organisation, including the recruitment and promotion of workers; disciplinary and grievance procedures; transfer and relocation of workers; termination of employment; training and skills development; health, safety and industrial hygiene; and any policy or practice affecting work conditions.
The most important socio-economic contributions of an organisation are the creation of jobs, wages and other compensation forms of payment, for the work performed, amongst others.
Consumer Issues
Consumer Issues regarding social responsibility are related to, among other matters, fair marketing practices, protection of health and safety, sustainable consumption, dispute resolution and redress, data and privacy protection, access to essential products and services, reference the needs of vulnerable and disadvantaged consumers, and education.
Fair Operating Practices
Fair Operating Practices concern the way an organisation uses its relationships with other organisations to promote positive outcomes.
These include relationships between organisations and government agencies, as well as between organisations and their partners, suppliers, contractors, customers, competitors, and associations which they belong to. Fair operating practice issues covered by ISO 26000 are anti-corruption; responsibility for political involvement; fair competition; promoting social responsibility in the value chain; and respect for property rights.
The Environment
Environmental responsibility is a precondition for the survival and prosperity of human beings. As the global population and global consumption continue to increase, several environmental and social threats are posed.
Pollution, use of natural resources, climate changes, destruction of natural habitats, and loss of biodiversity are some of the environmental issues covered by ISO 26000. In the last few years, many organisations are taking steps toward becoming environmentally and socially responsible.
Community Involvement and Development
Community Involvement and Development are two of the most important initiatives that all organisations, public and private, can take towards developing a sustainable society. Social responsibility issues through which an organisation can contribute to their communities include their involvement in and support for civil institutions, promotion of culture and education, creation of employment opportunities and provision of full and safe access to modern technology.
It can also contribute through social investment, wealth and income creation and health promotion.