And OECD Guidelines: Practical Overview of The Linkages

ISO 26000
ISO 26000
and OECD Guidelines
Practical overview of the linkages
Copyright and trademark notice
The International Organization for Standardization (ISO) and
the Organisation for Economic Co-operation and Development
(OECD) are the copyright owners of the two documents
addressed in this paper. Any questions on copyright or
trademark issues related to the documents should be directed
to ISO and the OECD.
Contributors
This linkage document is issued by the ISO 26000
Post Publication Organization (PPO) that is managed
by ISO members :
• SIS – Swedish Standards Institute, and
• ABNT – Associação Brasileira de Normas Técnicas
Project manager in the ISO 26000 PPO :

• Staffan Söderberg, Vice Chair
Drafting group in the PPO Stakeholder Advisory Group :

• Hans Kröder
• Lucía Natale
Version : 7 February 2017

Practical overview of the linkages between
ISO 26000:2010, Guidance on social responsibility, and
OECD Guidelines for Multinational Enterprises (2011)
Contents
The International Organization for Standardization (ISO).......................................... 2
The Organisation for Economic Cooperation and Development (OECD).......... 4

1. ISO 26000 and OECD Guidelines.................................................................................................................................................................................7
2. Comparison, key similarities.....................................................................................................................................................................................................8
3. Comparison, key differences............................................................................................................................................................................................... 15
4. Annex I. Comparison table on principles for social responsibility.................................................25
5. Annex II. Comparison table on responsibility issues................................................................................................. 34
6. Annex III. Comparison table on practices and policies.........................................................................................52
7. Annex IV. Schematic overview of ISO 26000.............................................................................................................................72
2 | ISO 26000 and OECD Guidelines
The International Organization for Standardization (ISO)
ISO is the world’s largest developer of them and who know the subject, they
voluntary International Standards. Inter- reflect a wealth of international experi-
national Standards provide state-of-the ence and knowledge.
art specifications for products, services ISO standards contribute to all three
and good practices, helping to make dimensions of sustainable devel-
industry more efficient and effective. opment – economic, social and envi-
ISO standards are developed through ronmental – and draw on international
global consensus and help break down consensus from the broadest possible
barriers to international trade. base of stakeholder groups. Expert
Since it was founded in 1947, ISO has input is provided by those closest
published more than 21 000 Interna- both to the impetus for developing the
tional Standards and related docu- standards and to the benefits of imple-
ments covering almost all aspects of menting them. As a result, even though
technology and business, from food they are voluntary, ISO standards are
safety to computers, to agriculture and widely respected by business, govern-
healthcare. ISO International Standards ment and society, and implemented
impact all our lives. around the world.
ISO comprises a network of national Published ISO International Standards
standards bodies representing over are frequently translated and adopted as
160 countries from all regions of the national standards by the ISO members.
world, and covering developed, devel- Read more : www.iso.org
oping and transitional economies. These
national standards bodies make up the
ISO membership and each represents
ISO in its own country.
ISO standards are developed through a
consensus process by groups of experts
and national delegations from all over
the world, who are aware of the stand-
ards that are needed in their respective
sectors. Because ISO standards are
developed by the people who need
ISO 26000 and OECD Guidelines | 3

The Organisation for Economic Cooperation
and Development (OECD)
The mission of the Organisation for Economic Cooperation and Devel-
opment (OECD) is to promote policies that will improve the economic
and social well-being of people around the world. The OECD provides
a forum in which governments can work together to share experi-
ences and seek solutions to common problems. The OECD works
with governments to understand what drives economic, social and
environmental change.
Examples of focus areas are : measuring productivity and global flows
of trade and investment, analysing and comparing data to predict
future trends, and setting international standards on a wide range of
things, from agriculture and tax to the safety of chemicals.

The OECD also looks at issues that
The OECD also looks directly affect everyone’s daily life, like
how much people pay in taxes and
at issues that directly social security and how much leisure
time they can take. It also compares
affect everyone’s different countries’ school systems and
considers how pension systems will look
daily life. after their citizens in old age.
Policy recommendations and co-
operations help OECD members and
the world to move forward.
The OECD Guidelines for Multinational
Enterprises are a set of recommenda-
tions addressed by governments to
multinational enterprises operating
in or from adhering countries. They
provide non-binding principles and
standards for responsible business
conduct in a global context consistent
with applicable laws and internationally
recognized standards. The OECD Guide-
lines are the only multilaterally agreed
and comprehensive code of responsi-
ble business conduct that governments
have committed to promoting.
The OECD Guidelines are adopted by
OECD governments and governments
adhering to the OECD Investment Dec-
laration. These governments make a
binding commitment to implement the
OECD Guidelines by setting up National
Contact Points.
Read more : www.oecd.org
and www.oecd.org/corporate/mne

ISO 26000:2010, Guidance on social
responsibility, provides guidance on
how businesses and organizations can
operate in a socially responsible way.
The standard helps to define social responsi-

bility and translate principles and issues into
effective actions based on international norms
of behaviour.
The guidance provided in ISO 26000 is designed
to be clear and instructive, even to non-special-
ists, as well as being objective and applicable
to all types of organization, including big com-
panies, small and medium-sized enterprises,
public administrations, and governmental and
non-governmental organizations.
ISO 26000 is designed to assist organizations in
contributing to sustainable development, encour-
aging them to go beyond basic legal compliance,
and to promote a common understanding in
the field of social responsibility, complement-
ing other instruments and initiatives for social
responsibility.
New to ISO 26000 ?
If you are familiar with the OECD Guidelines but
new to ISO 26000, ISO offers key resources to
help you on your sustainability journey :
www.iso.org/sr
1. ISO 26000 and OECD Guidelines
1.1 Introduction : Why a practical overview
of the linkage document ?
The OECD Guidelines for Multinational Enterprises were first adopted
in 1976 and updated in May 2011. ISO 26000, Guidance on social
responsibility, was published in November 2010. Since then, many
people have contacted the ISO 26000 Post Publication Organization
asking for help on how to read the two documents in parallel.
This linkage document explains :
• that both instruments encourage a similar responsibility
approach ;
• any similarities and differences in content and specific
characteristics ;
• that ISO 26000 provides detailed guidance for organizations that
are willing to implement the OECD Guidelines.
This document is described mainly from the ISO 26000 point of view.
This linkage document follows previous linkage documents :
• An Introduction to Linkages between UN Global Compact
Principles and ISO 26000 Core Subjects, November 2010
• GRI G4 Guidelines and ISO 26000:2010 – How to use the GRI G4
Guidelines and ISO 26000 in conjunction, January 2014
1.2 OECD and ISO working together
The OECD and ISO signed a Memorandum of Understanding (MoU) in 2008 “ for the
duration of the development and promotion of the International Standard on social
responsibility and any periodic review of the International Standard ”. This MoU
also states that “ the OECD and ISO will arrange for the exchange of information,
publications and documents ”.
In line with this MoU, it is the ambition of the ISO 26000 Post Publication Organiza-
tion to encourage the OECD and ISO to develop this linkage document even further
and continue to inspire practitioners.
2. Comparison, key similarities

2.1 In general
The OECD Guidelines for Multinational Enterprises and ISO 26000, Guidance on
social responsibility, aim to promote responsible practices in organizations. Both
instruments provide guidance for organizations in the fields of human rights, labour
practices, the environment, economic viability aspects, fair operating practices, con-
sumer interest, community involvement and other areas of sustainable development.

2.2 Definitions
Sustainable development
and social responsibility
ISO 26000 talks of “ social responsibility ”
and not “ corporate social responsibility ”
because its guidance is applicable to all
“
types of organizations and not only to
industry or private companies.
The standard provides a clear and detailed
definition of “ social responsibility ” to pre-
vent misunderstanding :
“ responsibility of an organization for the

impacts of its decisions and activities on
society and the environment, through trans- ISO 26000
parent and ethical behaviour that
• contributes to sustainable development,
including health and the welfare of
talks of “ social
society ;
• takes into account the expectations
responsibility ”
of stakeholders ;
• is in compliance with applicable law and
and not
consistent with international norms of
behaviour ; and “ corporate social
• is integrated throughout the organiza-
tion and practised in its relationships responsibility ”.
NOTE 1 – Activities include products, services and
processes.
NOTE 2 – Relationships refer to an organization’s

activities within its sphere of influence.”

Both the OECD Guidelines and ISO 26000
encourage organizations to contribute to
sustainable development. ISO 26000
states that an overarching goal of the
organization is to maximize its contribu-
tion to sustainable development, while
the OECD Guidelines encourage the
positive contributions that multinational
enterprises can make to economic, envi-
ronmental and social progress and to
minimize the negative impacts.
2.3 Principles
The OECD Guidelines and ISO 26000 share
a common normative base as both instru-
ments refer to the Universal Declaration of The OECD Guidelines
Human Rights, the International Labour
Organization’s Declaration on Funda-
and ISO 26000
mental Principles and Rights at Work and
the Rio Declaration on Environment and
Development, among others.
share a common
The OECD Guidelines provide voluntary
principles and standards for responsible normative base.
business conduct that is consistent with
applicable laws and internationally rec-
ognized standards. Guidance is given in
the OECD Guidelines in the sections “ Con-
cepts and Principles ”, “ General Policies ”
and “ Disclosure ”.
ISO 26000, for its part, describes seven
principles for social responsibility in
Clause 4, which every organization should
respect and apply.
For further details, see Annex I. Comparison table
on principles for social responsibility.

2.4 Subjects
The OECD Guidelines provide guidance in the following areas : human
rights ; employment and industrial relations ; environment ; combating
bribery ; bribe solicitation and extortion ; consumer interests ; science
and technology ; competition ; and taxation.
ISO 26000 provides guidance on seven core subjects : organizational
governance ; human rights ; labour practices ; the environment ; fair
operating practices ; consumer issues ; and community involvement
and development. The seven core subjects include detailed guidance
on 37 issues for social responsibility.
For further details, see Annex II. Comparison table on responsibility issues.
2.5 Integration into the organization

In Chapter II entitled “ General Policies ”, the OECD Guidelines stipulate
that “ enterprises should take fully into account established policies in
the countries in which they operate, and consider the views of other
stakeholders ”. In the section “ Commentary on General Policies ”, the
OECD Guidelines describe practices such as due diligence, supply chain
management, stakeholder engagement, awareness raising, capacity
building, monitoring and leverage to influence.
ISO 26000 provides practical guidance in differ-
ent clauses :
• Clause 5 addresses two fundamental prac-
tices of social responsibility : the recognition
by an organization of its social responsibil-
ity, and the organization’s identification
of, and engagement with, its stakeholders.
It provides guidance on the relationship
between an organization, its stakeholders
and society, on recognizing the core subjects
and issues of social responsibility and on
an organization’s sphere of influence. As
with the principles described in Clause 4,
these practices should be kept in mind
when addressing the core subjects of social
responsibility described in Clause 6.
• Clause 6 provides “ related actions and
expectations ” for each issue of social
responsibility.
• Clause 7 provides guidance on putting social
responsibility into practice in an organiza-
tion, covering aspects such as understanding
the social responsibility of an organization,
integrating social responsibility throughout
an organization, communication related to
social responsibility, improving the credibility
of an organization regarding social respon-
sibility, reviewing progress and improving
performance, and evaluating voluntary
initiatives for social responsibility.
ISO 26000 also offers detailed guidance

on practices that are helpful in applying the
OECD Guidelines.
For further details, see Annex III. Comparison table
on practices and policies.

2.6 Practice of due diligence
Due diligence is an important aspect in both guidance documents and
is mentioned as a useful approach for integrating social responsibility.
Due diligence can be seen as a part of risk management seeking to
identify, analyse and treat actual and potential adverse social respon-
sibility impacts. Both instruments also emphasize the importance of
due diligence with regard to human rights. Their definitions for due
diligence are quite similar although ISO 26000 also mentions the
life-cycle approach.
ISO 26000 defines due diligence as :
“ comprehensive, proactive process to identify the actual and potential
negative social, environmental and economic impacts of an organi
zation’s decisions and activities over the entire life cycle of a project
or organizational activity, with the aim of avoiding and mitigating
negative impacts ”

The OECD Guidelines define due diligence as :
“ the process through which enterprises can identify, prevent, mitigate
and account for how they address their actual and potential adverse
impacts as an integral part of business decision-making and risk man-
agement systems ”
This means that the OECD asks organizations to “ account for how they
address their actual and potential adverse impacts ”. In ISO 26000, this
aspect is embedded in the accountability principle of social respon-
sibility as a fundamental basis for decision making and behaviour.
According to ISO 26000, an organization should exercise due diligence
to avoid contributing to negative impacts through its relationships.
As regards negative impacts from activities of other organizations or
persons, ISO 26000 mentions activities that are “ significantly linked
to those of the organization ”.
The OECD states that potential impacts are to be addressed through
prevention or mitigation, while actual impacts are to be addressed

through remediation. Effective management
systems and processes that enable remediation
are cross-cutting elements and are needed for
effective due diligence. Regarding the definition
of adverse impacts, the OECD clarifies : “ adverse
impacts that are either caused or contributed to
by the enterprise, or are directly linked to their
operations, products or services by a business
relationship ” (clarification : “ business relation-
ship ” is an “ entity relationship ”).
Similarly, ISO 26000 states that “ accountability
also encompasses accepting responsibility where
wrongdoing has occurred, taking the appropri-
ate measures to remedy the wrongdoing and
taking action to prevent it from being repeated ”.
Resolving grievances is a specific human rights
issue and Clause 7 provides a specific process for
resolving conflicts or disagreement with stake-
holders. ISO 26000 indicates that an organization
should establish remedy mechanisms that are
based on dialogue and provides several criteria
to ensure these mechanisms are effective.
Clause 7 provides
3. Comparison, key differences
a specific process
3.1 In general
for resolving Both instruments differ with regard to their practi-
cal implementation steps, level of detail, enforce-
conflicts. ment mechanisms and ways of addressing
non-compliances. They are different in terms of
their legal status and government endorsement.
The OECD Guidelines, with their dispute settle-
ment mechanism, offer a tool to hold business
companies accountable for adverse impacts.
ISO 26000 is based on stakeholder engagement
and public scrutiny of whether the organization is
acting in a socially responsible way or not.
3.2 Terminology
Social responsibility and responsible business conduct
ISO 26000 talks of “ social responsibility ” and not “ corporate social
responsibility (CSR) ” because the standard is applicable to all organiza-
tions and not only to industry or private companies.
The OECD Guidelines prefer the wording “ responsible business conduct ”
and talk of “ enterprises ” and “ entities ”, while ISO uses “ organizations ”.
3.3 Principles
ISO 26000 is more explicit on the principles of “ accountability ”, “ transpar-
ency ”, “ ethical behaviour ” and “ respect for stakeholder interests ”. Apply-
ing and promoting these principles, together with the other principles, is a
fundamental basis of the decision-making process and structures within
organizational governance. Additional principles have been described
within each core subject.
For further details, see Annex I. Comparison table on principles for social responsibility.

3.4 Subjects
The OECD Guidelines provide further
detailed guidance on combating bribery ;
bribe solicitation and extortion ; science
and technology ; and taxation.
ISO 26000 provides detailed guidance
within each of its seven core subjects
and 37 issues by describing related
“ actions and expectations ” on each
issue. ISO 26000 gives background infor-
mation (for example, about the Inter-
national Labour Organization – ILO) or
more detailed information (for example,
regarding child labour and climate change
adaptation) in each help box.
For further details, see Annex II. Comparison table
on responsibility issues.
3.5 Practice of exercising

influence and leverage
The OECD Guidelines and ISO 26000
use different wording to express the
chain responsibility of organizations. The
objectives, however, are quite similar.
ISO 26000 emphasizes the “ sphere of
influence ”, because an organization can
also include relationships within and
beyond its immediate value chain, for
which responsible behaviour is required.
The OECD Guidelines, on the other hand,
do not use sphere of influence. They focus
more on exercising leverage and refer
frequently to the supply chain. “ Leverage
is considered to exist where the enter-
prise has the ability to effect change in
the wrongful practices of the entity that
causes the harm.”
ISO 26000 defines “ sphere of influence ” as :
“ range/extent of political, contractual, economic or other relationships
through which an organization has the ability to affect the decisions
or activities of individuals or organizations ”
It includes a footnote stating : “ The ability to influence does not, in
itself, imply a responsibility to exercise influence.”
The OECD Guidelines ask enterprises to encourage business partners
and suppliers to apply the principles of responsible business conduct.
ISO 26000 has devoted a specific issue (Issue 4), within the core sub-
ject “ Fair operating practices ”, to “ Promoting social responsibility
in the value chain ”. This issue also asks organizations to encourage
other organizations, support small and medium-sized organizations
(SMOs) and raise awareness.
An overall conclusion is that leverage can be seen as a specific form
of influence when the organization has the power to influence.
For further details, see Annex III. Comparison table on practices and policies.

The OECD Guidelines
ask enterprises to
encourage business
partners and suppliers
to apply the principles
of responsible
business conduct.
3.6 Practice of setting priorities

The OECD Guidelines and ISO 26000 differ in terms of the
guidance they offer on prioritizing social responsibility issues.
The OECD uses the concept of materiality for priority setting,
while ISO 26000 refers to the “ relevance ” and “ significance ”
of issues in determining priority for attention and action. This
practical guidance is strongly related to the 37 issues for
social responsibility, explained in the seven core subjects.
Every organization should analyse all the issues to determine :
• whether the issue is relevant and, if not, why not (com-
ply or explain) ;
• how significant the issue is, by analysing the impact and
considering the concerns of the stakeholders involved ;
• what priority for action is needed.
For further details, see Annex III. Comparison table on practices and
policies.

3.7 Other characteristics
Each set of guidelines has different characteristics with regard to accessibility,
drafting and review process, endorsement, monitoring, and complaint procedure,
as set out in the following table.
Comparative ISO 26000, Guidance on OECD Guidelines for

aspects social responsibility Multinational Enterprises
Aim Maximize an organization’s Provide recommendations from

contribution to OECD-adhering governments regarding
sustainable development responsible business conduct
Date 1 November 2010, first edition 25 May 2011, updated for the fifth time
of adoption since they were first adopted in 1976
Applicability ISO 26000 is intended to be useful The OECD Guidelines are intended
to all types of organizations in for multinational enterprises
the private, public and non-profit operating in or from OECD member
sectors, regardless of size and countries, or one of the non-OECD
whether operating in developed or
countries that have signed the
developing countries.  
OECD Investment Declaration of which
the OECD Guidelines are part.
Character ISO 26000 does not contain Non-binding recommendations

requirements and is not a from governments to multinational
management system standard. It enterprises operating in or from
is not intended or appropriate for adhering countries. Though they
certification purposes or regulatory
are not binding on companies,
or contractual use.
OECD and adhering governments
are legally bound to implement
them. Governments that adhere to
the Guidelines have an obligation
to establish a National Contact
Point (NCP) to promote the Guidelines
and to handle complaints.

Endorsement Multi-stakeholder-backed. Government-backed.

ISO is a widely respected authority The OECD Guidelines have been
on standards worldwide and multilaterally agreed to by 44 OECD
99 of the 165 national standards and adhering governments. They
bodies (NSBs) participated in the
are recognized by the European
development of ISO 26000.
Commission as being part of the
ISO 26000 was approved by 94 %
“ core set of internationally recognized
of the NSBs that voted.
principles and guidelines regarding
ISO 26000 is recognized by
CSR ”.
the European Commission
as being part of the “ core set
of internationally recognized
principles and guidelines regarding
CSR ”.
Drafting ISO 26000 was developed The OECD Guidelines were adopted in
process during a six-year (2004-2010) 1976 and revised in 1979, 1982, 1984,
multi-stakeholder process by a 1991, 2000 and 2011. The Guidelines
working group of experts from were developed and drafted by the
99 countries and 42 international
governments of the OECD and adhering
liaison organizations. Developing
countries. For the 2011 update,
countries were very well
represented with 66 countries. governments adhering to the Guidelines
Each ISO member body of engaged in a consultation process with
a participating country was a wide range of stakeholders.
asked to compose a mirror
committee with experts from six
different stakeholder groups :
(1) industry, (2) government,
(3) labour, (4) consumers, (5) non-
governmental organizations, and
(6) service, support, research and
others (SSRO).
The drafting process was preceded
by a four-year preparation phase
(2001-2004) to investigate needs
and terms of reference.

Monitoring No verification or enforcement The formal obligation that the

mechanism mechanism. ISO 26000 is a purely OECD Guidelines have imposed on
voluntary guidance standard for adhering countries is to set up National
implementing social responsibility. Contact Points (NCPs). An NCP’s primary
After the adoption of ISO 26000, responsibility is to ensure the follow-up
the international working
of the Guidelines. NCPs are responsible
group was dismantled and a
for encouraging observance of the
Post Publication Organization
(PPO) established. Among the Guidelines in a national context and
tasks of the PPO are : for ensuring that the Guidelines are
▸▸ gathering information to identify well known and understood by the
good and bad practices in using national business community and other
ISO 26000, and reporting to interested parties.
ISO/CS ;
▸▸ advising ISO/CS on requests
for interpretation of ISO 26000
from NSBs.
Complaint It is not possible to file complaints The OECD Guidelines are accompanied
procedure with ISO regarding alleged by a dispute resolution mechanism for
corporate social or environmental resolving complaints about alleged
abuses and non-compliances corporate misconduct. One of the NCP’s
with the standard. ISO can only
obligations is that it should deal with
handle complaints regarding
“ specific instances ”, the term used for
misuse of its standards, meaning
that complaints can only be raised complaints.
regarding the way a company The Guidelines complaint process is
communicates about its use of intended to resolve issues concerning
ISO 26000. alleged breaches of the Guidelines
For instance, ISO 26000 offers through mediation, i.e. by facilitating
guidance and is not appropriate
dialogue between the parties. To
for certification. Any company that
conclude the process, the NCP
claims to be ISO 26000-certified
would be misrepresenting the should issue a public final statement.
intent and purpose of the standard. If mediation fails, the statement
Before filing a complaint, the should outline the issues, process
complainant is expected to and recommendations to the parties
first engage with the company and may include an assessment of
in question. alleged violations.

Complaint An NCP can handle complaints

procedure regarding breaches that have taken
(continued) place in its country or when a company
from its country is allegedly involved
in a breach of the Guidelines, either
overseas or at home.
The OECD Guidelines and their
complaint procedure provide
an opportunity for civil society
organizations and trade unions to
address corporate misconduct and
seek resolution of conflicts for affected
parties. Although the OECD Guidelines
are not binding on companies, OECD
and adhering governments are legally
bound to implement them and have
an obligation to establish an NCP to
handle complaints. The purpose of
the complaint procedure is to resolve
alleged breaches of the Guidelines
through mediation, i.e. by facilitating
dialogue between the parties. This
government-backed complaint
procedure is a unique characteristic of
the OECD Guidelines. It should be noted,
however, that civil society organizations
and trade unions have mixed
experiences with how NCPs handle
complaints. The remediation process
may be long and a positive outcome
is not guaranteed. OECD Watch, an
international network of civil society
organizations, keeps track of cases filed
by such civil society organizations at
NCPs around the world.

Complaint In addition, the network has published

procedure a guide that includes step-by-step
(continued) guidance for filing an OECD Guidelines
complaint. Civil society organizations
that are considering filing a complaint
at an NCP are advised to take a
look at OECD Watch’s materials at
www.oecdwatch.org.
The OECD Guidelines, with their dispute
settlement mechanism, offer an
instrument to hold business companies
to account for adverse impacts. The
government backing of the OECD
Guidelines provides these guidelines
with an authoritative basis. To date, it is
the only government-backed corporate
accountability instrument that includes
a complaint mechanism for addressing
alleged violations of the Guidelines.
Accessibility ISO 26000 is available for sale by The OECD Guidelines for Multinational
NSBs in many countries. Prices Enterprises (revision 2011) can be
are set by the different NSBs, and downloaded from the OECD website:
vary widely. www.oecd.org/daf/inv/mne.
All NCPs are expected to operate
in accordance with core criteria of
visibility, accessibility, transparency and
accountability. As a result, some NCPs
(not all) may have individual websites
where information regarding the NCP’s
procedures and past and pending
complaints can be found.

4. Annex I. Comparison table on principles for social
responsibility
The OECD Guidelines provide voluntary principles and standards for responsible
business conduct consistent with applicable laws and internationally recognized
standards. Guidance is given in the OECD Guidelines in the chapters “ Concepts and
Principles ”, “ General Policies ” and “ Disclosure ”. Detailed guidance on disclosure
is provided under the section “ Commentary on Disclosure ”.
ISO 26000 has described seven principles for social responsibility which every
organization should respect and apply. Additional principles have been described
within each core subject (see Annex II), but are not included in this table. In applying
the ISO 26000 principles for social responsibility, it is advisable that an organiza-
tion 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.
Principle ISO 26000, Guidance on OECD Guidelines for

social responsibility Multinational Enterprises
Accountability 4.2 Accountability (social III. Disclosure
responsibility principle,
4. Enterprises should apply high-quality
hereafter SR principle)
standards for accounting, and financial
The principle is: an organization as well as non-financial disclosure,
should be accountable for its including environmental and social
impacts on society, the economy and
reporting where they exist. The standards
the environment.
or policies under which information
Accountability involves an obligation
is compiled and published should
on management to be answerable
be reported.
to the controlling interests of the
organization and on the organization
to be answerable to legal authorities
with regard to laws and regulations.
An organization should account for:
▸▸ the impacts of its decisions
and activities on society, the
environment and the economy,
especially significant negative
consequences; and
▸▸ the actions taken to prevent
repetition of unintended and
unforeseen negative impacts.

Transparency 4.3 Transparency (SR principle) III. Disclosure
and disclosure
The principle is : an organization 1. Enterprises should ensure that timely
should be transparent in its and accurate information is disclosed
decisions and activities that impact on all material matters regarding
on society and the environment.
their activities, structure, financial
An organization should disclose
situation, performance, ownership and
in a clear, accurate and complete
governance. This information should be
manner, and to a reasonable and
sufficient degree, the policies, disclosed for the enterprise as a whole,
decisions and activities for which and, where appropriate, along business
it is responsible. This information lines or geographic areas.
should be readily available, directly 2. Disclosure policies of enterprises
accessible and understandable to should include, but not be limited to,
those who have been, or may be,
material information on : financial and
affected in significant ways by the
operating results ; enterprise objectives ;
organization. It should be timely
and factual and be presented major share ownership and voting rights ;
in a clear and objective manner remuneration policy for board members
so as to enable stakeholders to and key executives, and information
accurately assess the impact that about board members ; related party
the organization’s decisions and transactions ; foreseeable risk factors ;
activities have on their respective issues regarding workers and other
interests.
stakeholders ; governance structures and
The principle of transparency policies.
does not require that proprietary
3. Enterprises are encouraged to
information be made public, nor
does it involve providing information communicate additional information
that is privileged or that would that could include : value statements
breach legal, commercial, security or or statements of business conduct,
personal privacy obligations.   including policies relating to matters
An organization should be covered by the Guidelines ; policies and
transparent regarding, among codes of conduct it has subscribed to,
other things : their date of adoption and the entities to
▸▸ standards and criteria against which such statements apply.
which the organization
evaluates its own performance
relating to social responsibility ;

Transparency ▸▸ its performance on relevant 4. Enterprises should apply high-quality
and disclosure and significant issues of social standards for accounting, financial and
(continued) responsibility ; non-financial disclosure. The standards
▸▸ the known and likely impacts and policies that are used to compile
of its decisions and activities
this information should be disclosed. An
on its stakeholders, society, the
annual audit should be conducted by an
economy and the environment;
and independent, competent and qualified
▸▸ its stakeholders and the criteria auditor in order to provide an external
and procedures used to identify, and objective assurance to the board and
select and engage them. shareholders that the financial statements
fairly represent the financial position
More aspects are described in 4.3.
and performance of the enterprise in all
material respects.
More guidance is provided in the section

“ Commentary on Disclosure ”.
Ethical behaviour 4.4 Ethical behaviour II. General Policies
(SR principle)
A. Enterprises should :
The principle is: an organization 5. Refrain from seeking or accepting
should behave ethically.
exemptions not contemplated in the
An organization’s behaviour statutory or regulatory framework
should be based on the values of
related to human rights, environmental,
honesty, equity and integrity. These
health, safety, labour, taxation, financial
values imply a concern for people,
animals and the environment and a incentives, or other issues.  
commitment to address the impact 6. Support and uphold good corporate
of its activities and decisions on governance principles and develop
stakeholders’ interests. and apply good corporate governance
A specific action concerns animal practices, including throughout
welfare: enterprise groups.  
▸▸ respecting the welfare of animals,
when affecting their lives and
existence, including by providing
decent conditions for keeping,
breeding, producing, transporting
and using animals.

Ethical Aspects related to combating 7. Develop and apply effective self-
behaviour bribery are included in the core regulatory practices and management
(continued) subject “Fair operating practices, systems that foster a relationship of
issue 1: Anti-corruption” (see
confidence and mutual trust between
Annex II, 6.6.3, of this document).
enterprises and the societies in which they
operate.  
8. Promote awareness of and
compliance by workers employed by
multinational enterprises with respect to
company policies through appropriate
dissemination of these policies, including
through training programmes.
9. Refrain from discriminatory or
disciplinary action against workers who
make bona fide reports to management
or, as appropriate, to the competent public
authorities, on practices that contravene
the law, the Guidelines or the enterprise’s
policies.
15. Abstain from any improper
involvement in local political activities.
Stakeholder 4.5 Respect for the stakeholder II. General Policies
engagement interests (SR principle)
Enterprises should take fully into account
The principle is : an organization established policies in the countries in
should respect, consider and which they operate, and consider the
respond to the interests of its views of other stakeholders. In this regard :
stakeholders.
An organization should, for
example : 13. In addition to addressing adverse
▸▸ identify its stakeholders ; impacts in relation to matters covered
▸▸ assess and take into account the by the Guidelines, encourage, where
relative ability of stakeholders practicable, business partners, including
to contact, engage with and suppliers and sub-contractors, to apply
influence the organization ; principles of responsible business conduct
compatible with the Guidelines.

Stakeholder ▸▸ consider the views of 14. Engage with relevant stakeholders in
engagement stakeholders whose interests are order to provide meaningful opportunities
(continued) likely to be affected by a decision for their views to be taken into account in
or activity even if they have no
relation to planning and decision making
formal role in the governance of
for projects or other activities that may
the organization or are unaware
of these interests. significantly impact local communities.
B. Enterprises are encouraged to :
1. Support, as appropriate to their
circumstances, cooperative efforts in
the appropriate fora to promote Internet
Freedom through respect of freedom of
expression, assembly and association
online.
2. Engage in or support, where
appropriate, private or multi-stakeholder
initiatives and social dialogue on
responsible supply chain management
while ensuring that these initiatives take
due account of their social and economic
effects on developing countries and
of existing internationally recognised
standards.
Commentary on General
Policies 25
Stakeholder engagement involves
interactive processes of engagement
with relevant stakeholders, through,
for example, meetings, hearings or
consultation proceedings. Effective
stakeholder engagement is characterised
by two-way communication and
depends on the good faith of the
participants on both sides.

Rule of law 4.6 Respect for rule of law I. Concepts and Principles
(SR principle)
2. Obeying domestic laws is the first
The principle is : an organization obligation of enterprises. The Guidelines
should accept that respect for the are not a substitute for nor should they
rule of law is mandatory. be considered to override domestic law
The rule of law refers to the and regulation. While the Guidelines
supremacy of law and, in particular,
extend beyond the law in many cases,
to the idea that no individual or
they should not and are not intended to
organization stands above the law
and that government is also subject place an enterprise in situations where it
to the law. faces conflicting requirements.
example :
▸▸ comply with legal requirements
in all jurisdictions in which the
organization operates, even if
those laws and regulations are
not adequately enforced ;
▸▸ periodically review its compliance
with applicable laws and
regulations.

International 4.7 Respect for international I. Concepts and Principles
norms norms of behaviour
2. In countries where domestic laws and
of behaviour (SR principle)
regulations conflict with the principles
The principle is: an organization and standards of the Guidelines,
should respect international norms enterprises should seek ways to honour
of behaviour, while adhering to the
such principles and standards to the
principle of respect for the rule of
fullest extent which does not place them
law.
in violation of domestic law.
For example :
3. Since the operations of multinational
▸▸ In situations where the law or its
implementation does not provide enterprises extend throughout the
for adequate environmental world, international co-operation in
or social safeguards, an this field should extend to all countries.
organization should strive Governments adhering to the Guidelines
to respect, as a minimum, encourage the enterprises operating on
international norms of behaviour. their territories to observe the Guidelines
▸▸ An organization should avoid wherever they operate, while taking into
being complicit in the activities
account the particular circumstances of
of another organization that are
each host country.
not consistent with international
norms of behaviour. 10. The use of appropriate international
dispute settlement mechanisms,
More situations and actions are
described in 4.7. including arbitration, is encouraged
as a means of facilitating the
resolution of legal problems arising
between enterprises and host
country governments.

Human rights 4.8. Respect for human rights II. General Policies
(SR principle)
The principle is : an organization 1. Contribute to economic, environmental
should respect human rights and
and social progress with a view to
recognize both their importance
achieving sustainable development.
and their universality.
2. Respect the internationally recognised
example : human rights of those affected by their
▸▸ in situations where human rights activities.
are not protected, take steps 3. Encourage local capacity building
to respect human rights and through close co-operation with the local
avoid taking advantage of these community, including business interests,
situations ; and as well as developing the enterprise’s
▸▸ in situations where the law or its activities in domestic and foreign
implementation does not provide
markets, consistent with the need for
for adequate protection of human
sound commercial practice.
rights, adhere to the principle of
respect for international norms of 4. Encourage human capital formation,
behaviour. in particular by creating employment
opportunities and facilitating training
Human rights is both a principle and opportunities for employees.
a core subject (see Annex II, 6.3, of 10. Carry out risk-based due diligence,
this document).
for example by incorporating it into their
enterprise risk management systems, to
identify, prevent and mitigate actual and
potential adverse impacts as described
in paragraphs 11 and 12, and account
for how these impacts are addressed.
The nature and extent of due diligence
depend on the circumstances of a
particular situation.
11. Avoid causing or contributing to
adverse impacts on matters covered
by the Guidelines, through their own
activities, and address such impacts
when they occur.

Human rights 12. Seek to prevent or mitigate an
(continued) adverse impact where they have not
contributed to that impact, when the
impact is nevertheless directly linked to
their operations, products or services
by a business relationship. This is not
intended to shift responsibility from the
entity causing an adverse impact to the
enterprise with which it has a business
relationship.
1. Support, as appropriate to their
circumstances, cooperative efforts in
the appropriate fora to promote Internet
Freedom through respect of freedom of
expression, assembly and association
online.

“ Commentary on Human Rights ”.

5. Annex II. Comparison table on responsibility issues
The following table summarizes the content of ISO 26000 and the OECD Guidelines
in the areas of human rights, governance, employment and labour rights, the envi-
ronment, economic aspects, consumer rights, corporate citizenship and science
& technology. The table provides an overview of which issues are covered by the
instruments.
In ISO 26000, economic aspects, as well as aspects relating to health and safety and
the value chain, are dealt with throughout the seven core subjects, where appro-
priate. ISO 26000 offers detailed guidance on related actions and expectations
for 37 issues of social responsibility.
While many issues are covered by both instruments, the wording and hence the
implication might differ.
Subject ISO 26000, Guidance on OECD Guidelines for

Human ISO 26000 and the OECD Guidelines both emphasize the importance of
rights human rights. In promoting human rights for business, both instruments
use the UN Guiding Principles on Business and Human Rights proposed by
UN Special Representative on business & human rights John Ruggie. Both
sets of guidelines indicate that organizations should respect human rights,
exercise due diligence, apply a human rights policy, provide grievance
mechanisms and seek ways to prevent and mitigate adverse impacts that
are linked to their activities.
The OECD Guidelines use the wording “ leverage ” and “ leverage to
influence ” while ISO 26000 talks of “ exercising influence ” and “ sphere of
influence ”. For further details, see Annex III. Comparison table on policies
and practices.
6.3. Human rights IV. Human Rights
6.3.3 Issue 1 : Due diligence States have the duty to protect human rights.
6.3.4 Issue 2 : Human rights risk Enterprises should, within the framework of
situations internationally recognised human rights, the
6.3.5 Issue 3 : Avoidance of international human rights obligations of the
complicity countries in which they operate as well as
Complicity has both legal and relevant domestic laws and regulations :
non-legal meanings. Three forms 1. Respect human rights, which means they
of complicity have been explained : should avoid infringing on the human rights
direct, beneficial and silent of others and should address adverse human
complicity. rights impacts with which they are involved.
6.3.6 Issue 4 : Resolving grievances

Human 6.3.7 Issue 5: Discrimination and 2. Within the context of their own activities,
rights vulnerable groups avoid causing or contributing to adverse
(continued) 6.3.8 Issue 6 : Civil and political human rights impacts and address such
rights impacts when they occur.
6.3.9 Issue 7 : Economic, social and 3. Seek ways to prevent or mitigate adverse
cultural rights
human rights impacts that are directly linked
6.3.10 Issue 8 : Fundamental to their business operations, products or
principles and rights at work
services by a business relationship, even if
(focused on labour issues)
they do not contribute to those impacts.
Box 6 – The International Bill of
4. Have a policy commitment to respect
Human Rights and the core human
human rights.
rights instruments
Box 7 – Child labour 5. Carry out human rights due diligence
as appropriate to their size, the nature and
6.3.3 Issue 1 : Due diligence
context of operations and the severity of the
To respect human rights,
risks of adverse human rights impacts.
organizations have a responsibility
6. Provide for or co-operate through
to exercise due diligence to identify,
legitimate processes in the remediation of
prevent and address actual or
adverse human rights impacts where they
potential human rights impacts
identify that they have caused or contributed
resulting from their activities or the
to these impacts.
activities of those with which they
have relationships. Commentary on Human Rights
Due diligence may also alert an This section gives further explanation on the
organization to a responsibility to above six paragraphs, provides examples
influence the behaviour of others, of vulnerable groups, and elaborates on
where they may be the cause of leverage to influence and factors for action.
human rights violations in which the
Commentary on Human Rights 42
organization may be implicated.
Leverage is considered to exist where the
More guidance is provided in the
section “ Related actions and enterprise has the ability to effect change in
expectations ”. the practices of an entity that cause adverse
human rights impacts.

Human Commentary on Human Rights 43
rights
Meeting the expectation in paragraph 3
(continued)
would entail an enterprise, acting alone
or in co-operation with other entities, as
appropriate, to use its leverage to influence
the entity causing the adverse human rights
impact to prevent or mitigate that impact.

Governance The OECD Guidelines recommend that enterprises apply good corporate
governance practices drawn from the OECD Principles of Corporate
Governance. These principles are, however, quite focused on financial,
economic, law and control aspects. ISO 26000 sets a broader scene
and has defined a specific issue within the core subject “ Organizational
governance ” emphasizing that an organization should apply the seven
principles, address the seven core subjects, consider the practices for
integration and review its governance system.
6.2 Organizational governance II. General Policies
Organizational governance is the A. Enterprises should :
system by which an organization 6. Support and uphold good corporate
makes and implements decisions in governance principles and develop and
pursuit of its objectives. apply good corporate governance practices,
6.2.2 Principles and considerations including throughout enterprise groups.
Effective governance should be
III. Disclosure
based on incorporating the principles
of social responsibility into decision 2. Disclosure policies of enterprises should
making and implementation. In include, but not be limited to, material
addition to these principles, an information on :
organization should consider the h) governance structures and policies, in
practices, the core subjects and particular, the content of any corporate
the issues of social responsibility governance code or policy and its
when it establishes and reviews its implementation process.
governance system.
6.2.3 Decision-making processes
and structures
All organizations should put in place
processes, systems, structures, or
other mechanisms that make it
possible to apply the principles and
practices of social responsibility.

Employment ISO 26000 provides guidance on five issues for employment relationships,
and labour conditions of work, social dialogue, health and safety and human development.
practices The OECD Guidelines and ISO 26000 both include several ILO Declarations and
Conventions and ISO 26000 also includes help boxes on child labour and the
ILO instruments.
The OECD Guidelines describe eight paragraphs where enterprises should
apply international labour standards, respect the rights of workers, contribute
to the elimination of forced or compulsory labour and child labour, employ local
workers, improve skill levels, and enable collective bargaining on labour issues.
6.4 Labour practices V. Employment and Industrial
6.4.1.1 Organizations and labour Relations
practices Enterprises should :
The labour practices of an 1. a) Respect the freedom of association
organization encompass all policies 1. b) Respect workers’ right to collective
and practices relating to work bargaining
performed within, by or on behalf
1. c) Contribute to the effective abolition of
of the organization, including
child labour, and take immediate measures
subcontracted work. Labour practices
against (worst forms of) child labour
extend beyond the relationship of an
1. d) Contribute to the elimination of all
organization with its direct employees
forms of forced or compulsory labour
or the responsibilities that an
1. e) Practise non-discrimination
organization has at a workplace that it
owns or directly controls. 2. a) Provide facilities for workers to assist
6.4.1.2 Labour practices and social in the development of effective collective
responsibility agreements
Labour practices have a major 2. b) Provide workers with information
impact on respect for the rule of law needed for meaningful negotiations
and on the sense of fairness present 2. c) Provide information to workers
in society : socially responsible labour and their representatives on company
practices are essential to social performance
justice, stability and peace. 3. Promote consultation and cooperation
6.4.3 Issue 1 : Employment and among employers and workers
employment relationships 4. a), b) Observe labour standards not less
6.4.4 Issue 2 : Conditions of work favourable than those observed in the host
and social protection country and which at least satisfy the basic
needs of workers and their families
6.4.5 Issue 3 : Social dialogue

Employment 6.4.6 Issue 4 : Health and safety at 4. c) Ensure workers’ occupational health
and labour work and safety
practices 6.4.7 Issue 5 : Human development 5. Employ local workers and provide training
(continued) and training in the workplace
6. Provide reasonable notice of major
Box 8 – The International Labour
changes, co-operate with workers’
Organization
representatives to mitigate adverse effects
Box 9 – Joint labour-management
and give appropriate notice prior to final
health and safety committees
decision
The “ Fundamental principles and
7. Not threaten to transfer whole or part
rights at work ” are described as
of an operating unit when workers are
Issue 8 within the core subject
organizing, or during negotiations
“ Human rights ” (6.3.10).
8. Enable workers’ representatives to
More guidance is provided in the negotiate and allow them to consult with
section “ Related actions and
expectations ”. those who are authorized to take decisions
on collective bargaining and labour issues

“ Commentary on Employment and Industrial
Relations ”.

Environment The OECD Guidelines describe eight paragraphs relative to environmental
issues and actions.
ISO 26000 provides guidance on environmental principles and strategies
and four environmental issues. ISO 26000 indicates that relevant technical
tools, such as standards from the ISO 14000 series, can be used as an
overall framework to assist an organization in addressing environmental
issues in a systematic manner. The OECD Guidelines also mention the
ISO standard on environmental management systems. Both instruments use
principles of the Rio Declaration on Environment and Development.
6.5 The environment VI. Environment
6.5.2.1 Principles Enterprises should :
An organization should respect and 1. Establish and maintain an environmental
promote the following environmental management system that includes
principles : monitoring, evaluating and verifying
▸▸ environmental responsibility environmental, health and safety impacts of
▸▸ the precautionary approach activities and objectives.
▸▸ environmental risk management 2. a) Provide the public and workers with
▸▸ polluter pays
adequate, measureable and verifiable
6.5.2.2 Considerations information on potential impacts.
In its environmental management 2. b) Engage in adequate and timely
activities, an organization should communication and consultation with
assess the relevance of, and employ the communities directly affected by the
as appropriate, the following environmental, health and safety policies.
approaches and strategies :
3. Assess and address the foreseeable
▸▸ life-cycle approach
environmental, health and safety-related
▸▸ environmental impact assessment
impacts associated with the processes,
▸▸ cleaner production and
goods and services of the enterprise over
eco-efficiency
their full life cycle with a view to avoiding
▸▸ a product-service system
or, when unavoidable, mitigating them. If
approach
▸▸ use of environmentally sound relevant, prepare environmental impact
technologies and practices assessment.
▸▸ sustainable procurement 4. Not use the lack of full scientific certainty
▸▸ learning and awareness raising as a reason for postponing cost-effective
measures to prevent or minimize
environmental damage.

Environment 6.5.3 Issue 1 : Prevention of 5. Maintain contingency plans for preventing,
(continued) pollution mitigating and controlling serious
An organization can improve its environmental and health damage from
environmental performance by operations and mechanisms for immediate
preventing pollution, including : reporting to the competent authorities.
▸▸ emissions to air 6. Continually seek to improve corporate
▸▸ discharges to water environmental performance at the level
▸▸ waste management of the enterprise and its supply chain, by
▸▸ use and disposal of toxic and encouraging such activities as :
hazardous chemicals
a) adoption of technologies that reflect
▸▸ other identifiable forms of
standards concerning environmental
pollution such as noise, odour,
performance ;
visual impressions, light pollution,
b) development and provision of products or
vibration, electromagnetic
emissions, radiation, infectious services that have no undue environmental
agents impacts ; are safe in their intended use ;
6.5.4 Issue 2 : Sustainable resource reduce greenhouse gas emissions ; are
use efficient in their consumption of energy and
Four key areas for improvement are : natural resources ; can be reused, recycled, or
▸▸ energy efficiency disposed of safely ;
▸▸ water conservation, use and c) promoting higher levels of awareness
access to water among customers of the environmental
▸▸ efficiency in the use of materials implications of using the products and
▸▸ minimized resource requirements services of the enterprise, including, by
of a product providing accurate information on their
6.5.5 Issue 3 : Climate change products (for example, on greenhouse gas
mitigation and adaptation emissions, biodiversity, resource efficiency, or
Box 10 – Examples of climate other environmental issues) ; and
change adaptation actions d) exploring and assessing ways of
6.5.6 Issue 4 : Protection of the improving the environmental performance
environment, biodiversity and of the enterprise over the longer term,
restoration of natural habitats
for instance by developing strategies for
Key aspects of this issue include : emission reduction, efficient resource
▸▸ valuing and protecting biodiversity
utilisation and recycling, substitution or
(including aspects related to
reduction of use of toxic substances, or
animal welfare)
strategies on biodiversity.

Environment ▸▸ valuing, protecting and restoring 7. Provide adequate education and training
(continued) ecosystem services to workers in environmental health and
▸▸ using land and natural resource safety matters.
sustainably 8. Contribute to the development
▸▸ advancing environmentally sound of environmentally meaningful and
urban and rural development economically efficient public policy.
More guidance is provided in the More guidance is provided in the section
section “ Related actions and “Commentary on the Environment”.
expectations ”.

Fair The OECD Guidelines provide detailed guidance on “ Combating Bribery,
operating Bribe Solicitation and Extortion ”. ISO 26000 provides guidance in the
practices core subject “ Fair operating practices ”. The ISO issues “ Anti-corruption ”
(Issue 1) and “ Responsible political involvement ” (Issue 2) are in line with
OECD guidance. ISO 26000 provides additional guidance on exercising
influence with Issue 4 “ Promoting social responsibility in the value chain ”.
ISO 26000 also describes an issue about “ Respect for property rights ”
(Issue 5). The OECD Chapter X on “ Competition ” is comparable with ISO
Issue 3 “ Fair competition ”.
6.6 Fair operating practices VII. Combating Bribery, Bribe
Solicitation and Extortion
Fair operating practices concern
ethical conduct in an organization’s Enterprises should not offer bribes to obtain
dealings with other organizations. or retain business or other undue advantage.
These include relationships They should also resist the solicitation of
between organizations and bribes and extortion. In particular, enterprises
government agencies, as well as should :
between organizations and their 1. Not offer, promise or give undue monetary
partners, suppliers, contractors, or other advantages to public officials or the
customers, competitors, and the employees of business partners directly or
associations of which they are through intermediaries.
members. 2. Develop and adopt adequate internal
6.6.3 Issue 1: Anti-corruption controls, ethics and compliance programmes
Corruption is the abuse of entrusted or measures for preventing and detecting
power for private gain. Corruption bribery, developed on the basis of a risk
can take many forms. Examples assessment. Regularly monitor and re-assess
of corruption include bribery bribery risks and the respective internal
(soliciting, offering or accepting controls designed for the enterprise’s specific
a bribe in money or in kind) circumstances and adapt the respective
involving public officials or people controls when necessary to ensure their
in the private sector, conflict of continued effectiveness.
interest, fraud, money laundering, 3. Prohibit or discourage use of facilitation
embezzlement, concealment and payments, and accurately record them in
obstruction of justice, and trading financial records, so they cannot be used for
in influence. bribing or hiding bribery.

Fair 6.6.4 Issue 2: Responsible political 4. Ensure properly documented due
operating involvement diligence when hiring and overseeing agents,
practices Organizations can support public ensuring that their remuneration is for
(continued) political processes and encourage legitimate services only.
the development of public policy that 5. Making management’s commitment to
benefits society at large. Organizations combating bribery public and disclosing the
should prohibit use of undue internal control systems designed to achieve
influence and avoid behaviour, such the pronounced aims. Foster openness
as manipulation, intimidation and and dialogue with the public to promote its
coercion, that can undermine the co-operation with the fight against bribery.
public political process. 6. Promote employee awareness of and
6.6.5 Issue 3 : Fair competition compliance with company policies and
There are many forms of anti- internal controls, ethics and compliance
competitive behaviour. Some programmes or measures against bribery,
examples are : price fixing, where bribe solicitation and extortion.
parties collude to sell the same 7. Ensure political contributions fully comply
product or service at the same price ; with public disclosure requirements and are
bid rigging, where parties collude to reported to senior management.
manipulate a competitive bid ; and
X. Competition
predatory pricing, which is selling a
product or service at a very low price Enterprises should :
with the intent of driving competitors 1. Operate in accordance with competition
out of the market and imposing laws and regulations.
unfair sanctions on competitors. 2. Refrain from entering into anti-competitive
6.6.6 Issue 4 : Promoting social agreements with competitors.
responsibility in the value chain
3. Co-operate effectively and efficiently with
An organization can influence investigating authorities.
other organizations through its
4. Promote employee awareness of and
procurement and purchasing
compliance with all applicable competition
decisions. Through leadership and
laws and regulations.
mentorship along the value chain, it
can promote adoption and support
of the principles and practices of
social responsibility.

Fair 6.6.7 Issue 5 : Respect for property II. General Policies
operating rights
practices Property rights cover both physical
(continued) 15. Abstain from improper involvement in
property and intellectual property
local political activities.
and include interest in land and other
physical assets, copyrights, patents, More guidance is provided in the sections
“ Commentary on Combating Bribery,
geographical indicator rights, funds,
Bribe Solicitation and Extortion ” and
moral rights and other rights. “ Commentary on Competition ”.

expectations ”.

Consumer ISO 26000 provides guidance on consumer rights principles and seven
rights issues with actions. The OECD Guidelines describe eight paragraphs
with consumer rights. Both instruments cover similar issues although
ISO 26000 explicitly mentions “ Access to essential services ” like
electricity, gas, water and wastewater services (Issue 6). ISO 26000 offers
detailed guidance on related actions and mentions animal welfare in
Issue 3 “ Sustainable consumption ”.
6.7.2.1 Principles VIII. Consumer Interests
The UN Guidelines for Consumer Enterprises should :
Protection and the International
1. Ensure that goods and services meet all
Covenant on Economic, Social and
agreed or legally required standards for
Cultural Rights express principles that
consumer health and safety, including those
should guide socially responsible
pertaining to health warnings and safety
practices regarding the legitimate
information.
needs of consumers. These
2. Provide accurate, verifiable and clear
comprise : safety, being informed,
information to enable consumers to make
making choices, being heard,
informed decisions. Provide information in a
redress, education and a healthy
manner that facilitates consumers’ ability to
environment.
compare products.
Additional principles include :
3. Provide consumers with access to fair,
▸▸ respect for the right to privacy
easy to use, timely and effective non-judicial
▸▸ the precautionary approach
dispute resolution and redress mechanisms,
▸▸ promotion of gender equality and
without unnecessary cost or burden.
empowerment of women
4. Not make representations or omissions,
▸▸ promotion of universal design
nor engage in any other practices, that are
6.7 Consumer issues deceptive, misleading, fraudulent or unfair.
6.7.3 Issue 1 : Fair marketing, factual 5. Support efforts to promote consumer
and unbiased information and fair education to improve consumers’ ability to
contractual practices
make informed decisions, better understand
6.7.4 Issue 2 : Protecting consumers’ the economic, environmental and social
health and safety
impact of their decisions and to support
6.7.5 Issue 3 : Sustainable
sustainable consumption.
consumption
6.7.6 Issue 4 : Consumer service,
support, and complaint and
dispute resolution

Consumer 6.7.7 Issue 5 : Consumer data 6. Respect consumer privacy and take
rights protection and privacy reasonable measures to ensure the security
(continued) 6.7.8 Issue 6 : Access to essential of personal data that they collect, store,
services process or disseminate.
6.7.9 Issue 7 : Education and 7. Co-operate with public authorities to
awareness
prevent and combat deceptive marketing
Box 11 – UN Guidelines for practices. Co-operate with public authorities
Consumer Protection
to diminish or prevent serious threats to
Box 12 – Consumer dispute
public health and safety or threats to the
resolution
environment from the consumption or use or
More guidance is provided in the disposal of goods and services.
expectations ”. 8. Consider the needs of vulnerable and
disadvantaged consumers. Consider the
specific challenges e-commerce may pose
for consumers.

“ Commentary on Consumer Interests ”.

Community The area of “ community involvement and development ” is explicitly
development described within ISO 26000, but is not a specific chapter in the
OECD Guidelines. ISO 26000 emphasizes that community involvement
and community development are both integral parts of sustainable
development. ISO 26000 provides guidance on principles and seven
issues. It also indicates that community involvement helps to contribute,
at a local level, to the achievement of the Millennium Development Goals
(now followed by the Sustainable Development Goals).
6.8 Community involvement II. General Policies
and development
6.8.3 Issue 1 : Community 3. Encourage local capacity building through
involvement
close co-operation with the local community.
6.8.4 Issue 2 : Education and culture
4. Encourage “ human capital formation ”,
6.8.5 Issue 3 : Employment creation
in particular by creating employment
and skills development
opportunities and facilitating training
6.8.6 Issue 4 : Technology
opportunities for employees.
development and access
6.8.7 Issue 5 : Wealth and V. Employment and Industrial
income creation (including tax Relations
responsibilities)
Enterprises should :
6.8.8 Issue 6 : Health
5. Employ local workers and provide training
6.8.9 Issue 7 : Social investment
with a view to improving skill levels as much
Box 13 – Millennium Development
as possible.
Goals
Box 14 – Contributing to community
development through an
organization’s core activities

expectations ”.

Science & The OECD Guidelines include a special chapter on “ Science and
technology Technology ”. ISO 26000 provides guidance with a specific issue
“ Technology development and access ” (Issue 4) under the core subject
“ Community involvement and development ”. Both sets of guidelines
indicate that the science and technology activities of an organization can
help enhance the economic and social progress in the host country.
6.6. Fair operating practices IX. Science and Technology
6.6.6 Issue 4 : Promoting social Enterprises should :
responsibility in the value chain 1. Endeavour to ensure that activities are
To promote social responsibility in its compatible with the science and technology
value chain, an organization should : policies and plans of host countries.
consider providing support to small Contribute to the development of local and
and medium-sized organizations, national innovative capacity.
including awareness raising on issues 2. Adopt practices that permit the
of social responsibility and best transfer and rapid diffusion of science and
practice and additional assistance technology and know-how, with due regard
(for example, technical, capacity to intellectual property rights.
building or other resources) to meet
3. Perform science and technology
socially responsible objectives.
development work in host countries to
6.8 Community involvement address local market needs. Employ and
and development train host country personnel in science and
6.8.4 Issue 2 : Education and culture  technology capacities.
An organization should : where 4. Contribute to the long-term sustainable
appropriate, promote the development prospects of the host country
use of traditional knowledge when granting use of intellectual property
and technologies of rights or transferring technology.
indigenous communities. 5. Where relevant to commercial objectives,
develop ties with local universities and
public research institutions, and participate
in co-operative research projects with local
industry or industry associations.

Science & 6.8.6 Issue 4 : Technology
technology development and access
(continued) Organizations can contribute to the
development of the communities
in which they operate by applying
specialized knowledge, skills
and technology in such a way
as to promote human resource
development and technology
diffusion.
Information and communication
technologies characterize much
of contemporary life and are a
valuable basis for many economic
activities. Access to information is
key to overcoming the disparities
that exist between countries,
regions, generations, genders, etc.
An organization can contribute
to improved access to these
technologies through training,
partnerships and other actions.

expectations ”.

Taxation The OECD Guidelines provide a special chapter on “ Taxation ”. ISO 26000
only briefly mentions fair tax payments in Issue 5 “ Wealth and income
creation ” of the core subject “ Community involvement and development ”.
6.8 Community involvement XI. Taxation
and development
Enterprises should :
6.8.7 Issue 5 : Wealth and income 1. Contribute to the public finances of host
creation
countries by making timely tax payments ;
Wealth and income creation also fully comply with both the letter and the spirit
depend on a fair distribution of the tax laws of host countries ; provide
of the benefits of economic authorities with timely information that is
activity. Governments rely upon relevant or required by law for purposes of
organizations meeting their tax the determination of taxes ; and conform
obligations to obtain revenues for transfer pricing practices to the arm’s length
addressing critical development principle.
issues.
2. Treat tax governance and tax compliance
An organization should : fulfil its as important elements of oversight and
tax responsibilities and provide broader risk management systems. Adopt
authorities with the necessary tax risk management strategies to ensure
information to correctly determine that the financial, regulatory and reputational
taxes due. risks associated with taxation are fully
identified and evaluated.

“ Commentary on Taxation ”.

6. Annex III. Comparison table on practices
and policies
In Chapter II on “ General Policies ”, the OECD Guidelines stipulate that “ enterprises
should take fully into account established policies in the countries in which they operate,
and consider the views of other stakeholders ”. In the section “ Commentary on General
Policies ”, the Guidelines describe practices like due diligence, supply chain manage-
ment, stakeholder engagement, awareness raising, capacity building, monitoring and
leverage to influence. ISO 26000 provides detailed practical guidance on how to apply
social responsibility in Clauses 5, 6 and 7.
Practice, policy ISO 26000, Guidance on OECD Guidelines for

Stakeholder Both instruments emphasize, throughout the entire document, the
identification importance of engaging stakeholders. ISO 26000 also explains the
and importance of identifying stakeholders.
engagement
ISO 26000 defines a “ stakeholder ” as :
“ individual or group that has an interest in any decision or activity of an
organization ”
and “ stakeholder engagement ” as :
“ activity undertaken to create opportunities for dialogue between
an organization and one or more of its stakeholders, with the aim of
providing an informed basis for the organization’s decisions ”
ISO 26000 gives guidance on how to identify and engage
with stakeholders.
5.2.1 Impacts, interests and II. General Policies
expectations
Explains the relationship between
14. Engage with relevant stakeholders
an organization, its stakeholders
in order to provide meaningful
and society.
opportunities for their views to be taken
into account in relation to planning and
decision making for projects or other
activities that may significantly impact
local communities.

Stakeholder 5.3 Stakeholder identification B. Enterprises are encouraged to :
identification and engagement 2. Engage in or support, where
and appropriate, private or multi-stakeholder
5.3.2 Stakeholder identification
engagement
Explains, for example, that : initiatives and social dialogue on
(continued)
▸▸ the relationship of a stakeholder responsible supply chain management
with the organization does not while ensuring that these initiatives take
have to be formal ; due account of their social and economic
▸▸ not all stakeholders belong to effects on developing countries and
organized groups ; of existing internationally recognised
▸▸ stakeholders may not be aware standards.
of the actual or potential effect on
their interests.
Policies 25
Describes questions that will help
Stakeholder engagement involves
identify stakeholders.
interactive processes of engagement
5.3.3 Stakeholder engagement
with relevant stakeholders, through,
Explains, for example, that :
for example, meetings, hearings or
▸▸ stakeholder engagement can take
consultation proceedings. Effective
many forms and follow a variety of
stakeholder engagement is characterised
formats ;
by two-way communication and
▸▸ there are various reasons to
depends on the good faith of the
engage with stakeholders ;
participants on both sides.
▸▸ engagement with stakeholders
should be interactive (two-way
communication) ;
▸▸ expectations concerning
stakeholder interests can be found
for every SR issue in Clause 6.

Recognizing ISO 26000 provides detailed guidance on social responsibility,
social beginning with Clause 3 “ Understanding social responsibility ”,
responsibility which defines the four characteristics of social responsibility. The
OECD Guidelines explain in the “ Preface ” the need for, and latest
developments in, social responsibility. ISO 26000 also explains
the relationship between social responsibility and sustainable
development ; it even has a footnote to the United Nations definition
of sustainable development to emphasize the people dimension. The
OECD has a view to improving the welfare and living standards of all
people. ISO 26000’s fundamental Clause 5 and Clause 7 for integrating
social responsibility both start by recognizing and understanding
3. Understanding social Preface
responsibility
7. The Guidelines both complement
3.1 The social responsibility and reinforce private efforts to define
of organizations : Historical and implement responsible business
background conduct.
3.2 Recent trends in social
9. The common aim of the governments
responsibility
adhering to the Guidelines is to
3.3 Characteristics of social
encourage the positive contributions
responsibility
that multinational enterprises can make
Social responsibility has four
to economic, environmental and social
characteristics :
progress and to minimise the difficulties
▸▸ contributes to sustainable
to which their various operations may
development, including the health
give rise.
and welfare of society ;
▸▸ takes into account the
expectations of stakeholders ;
▸▸ is in compliance with applicable
law and consistent with
international norms of behaviour ;
and
▸▸ is integrated throughout the
organization and practised in
its relationships.

Recognizing 5.2 Recognizing social
social responsibility
responsibility
5.2.1 Impacts, interests and
(continued)
expectations
Explains the relationship between
an organization, its stakeholders and
society.
5.2.2 Recognizing the core subjects
and relevant issues of social
responsibility
An organization should review all
seven core subjects to identify which
issues are relevant.
7.2 The relationship of an

organization’s characteristics
to social responsibility
An organization should review
key characteristics that relate to

Supply and ISO 26000 and the OECD Guidelines use different wording to express
value chain the chain responsibility of organizations. The objectives, however, are
quite similar. ISO 26000 does not use the word “ chain responsibility ”
but “ sphere of influence ”, because an organization can also have
stakeholders outside a value chain for which responsible behaviour is
required.
ISO 26000 defines “ sphere of influence ” as :
“ range/extent of political, contractual, economic or other relationships
through which an organization has the ability to affect the decisions or
activities of individuals or organizations ”
The OECD Guidelines refer frequently to the supply chain responsibility of
the enterprise.
5.2.3 Social responsibility and an
organization’s sphere of influence
An organization does not always
have a responsibility to exercise
influence purely because it has the
ability to do so. However, there will
be situations where an organization
will have a responsibility to exercise
influence. These situations are
determined by the extent to which
an organization’s relationship is
contributing to negative impacts.
7.3.3.1 Assessing an organization’s
sphere of influence
An organization derives influence
from sources such as ownership and
governance ; economic relationship ;
legal/political authority ; and
public opinion.

Exercising The OECD Guidelines ask enterprises to encourage business partners
influence and suppliers to apply the principles of responsible business conduct.
and leverage ISO 26000 has devoted a specific issue (Issue 4), within the core
subject “ Fair operating practices ”, to “ Promoting social responsibility
in the value chain ”. This issue also asks organizations to encourage
other organizations, support SMOs and raise awareness.
ISO 26000 adds a note to its definition of sphere of influence :
“ The ability to influence does not, in itself, imply a responsibility to
exercise influence.” For additional clarification, see also “ Exercising
due diligence ” (below in this table).
5.2.3 Social responsibility and an II. General Policies
organization’s sphere of influence
There will also be situations where,
12. Seek to prevent or mitigate an
though an organization does not
adverse impact where they have not
have a responsibility to exercise
contributed to that impact, when the
influence, it may nevertheless wish,
impact is nevertheless directly linked to
or be asked, to do so voluntarily.
their operations, products or services
7.3.3.2 Exercising influence
by a business relationship. This is not
An organization can exercise intended to shift responsibility from the
its influence with others either entity causing an adverse impact to the
to enhance positive impacts on enterprise with which it has a business
sustainable development, or to relationship.
minimize negative impacts, or both.
13. In addition to addressing adverse
Guidance is provided on methods of
impacts in relation to matters covered
exercising influence.
by the Guidelines, encourage, where
When exerting its influence, an practicable, business partners, including
organization should first consider suppliers and sub-contractors, to apply
engaging in dialogue aimed at principles of responsible business
improving awareness of social conduct compatible with the Guidelines.
responsibility and encouraging
socially responsible behaviour. If
dialogue is not effective, alternative
actions should be considered,
including changing the nature of
the relationship.

Exercising Commentary on General
influence Policies 21
and leverage
The Guidelines recognise that there
(continued)
are practical limitations on the ability
of enterprises to effect change in the
behaviour of their suppliers. These are
related to product characteristics, the
number of suppliers, the structure and
complexity of the supply chain, the
market position of the enterprise vis-à-vis
its suppliers or other entities in the
supply chain.
Policies 19
Leverage is considered to exist where the
enterprise has the ability to effect change
in the wrongful practices of the entity that
causes the harm.

Exercising Due diligence is important in both sets of guidelines and is mentioned
due diligence as a generic process for integrating social responsibility. Both
instruments also emphasize the importance of due diligence with
respect to human rights. The definitions for due diligence are quite
similar although ISO 26000 also mentions the life-cycle approach.
Regarding negative impacts from activities of other organizations or
persons, ISO 26000 mentions activities that are “ significantly linked to
those of the organization ”.
Due diligence is defined as : II. General Policies
“ comprehensive, proactive process
to identify the actual and potential
Policies 14
negative social, environmental
and economic impacts of an Due diligence is understood as the
organization’s decisions and process through which enterprises can
activities over the entire life cycle of a identify, prevent, mitigate and account
project or organizational activity, with for how they address their actual and
the aim of avoiding and mitigating potential adverse impacts as an integral
negative impacts ”. part of business decision-making and
5.2.3 Social responsibility and an risk management systems.
organization’s sphere of influence A. Enterprises should :
When assessing its sphere of 10. Carry out risk-based due diligence,
influence and determining its for example by incorporating it into their
responsibilities, an organization enterprise risk management systems, to
should exercise due diligence to identify, prevent and mitigate actual and
avoid contributing to negative potential adverse impacts as described
impacts through its relationships. in paragraphs 11 and 12, and account
7.3.1 Due diligence for how these impacts are addressed.
Due diligence may also entail The nature and extent of due diligence
influencing the behaviour of others, depend on the circumstances of a
where they are found to be the cause particular situation.
of human rights or other violations 11. Avoid causing or contributing to
in which the organization may adverse impacts on matters covered
be implicated. by the Guidelines, through their own
activities, and address such impacts
when they occur.

Exercising In any due diligence process, an
due diligence organization should consider the
(continued) country context in which it operates
or in which its activities take place ;
the potential and actual impacts of
its own activities ; and the potential
for negative consequences resulting
from the actions of other entities
or persons whose activities are
significantly linked to those of the
organization.
ISO 26000 sums up the components
that should be included within the
due diligence process.

Setting priorities ISO 26000 and the OECD Guidelines differ in terms of the guidance
they offer on prioritizing social responsibility issues. The OECD uses
the concept of materiality for priority setting, while ISO 26000 refers to
the “ relevance ” and “ significance ” of issues in determining priority
for action. This action guidance is strongly related to the 37 issues
for social responsibility explained in the seven core subjects. Every
organization should analyse all the issues to determine :
▸▸ whether the issue is relevant and, if not, why not (comply or explain) ;
▸▸ how significant the issue is, by consulting relevant stakeholders ;
▸▸ what priority for action should be undertaken.
7.3.2 Determining relevance and II. General Policies
significance of core subjects and
issues to an organization Commentary on General
7.3.2.1 Determining relevance Policies 16
All the core subjects, but not all Where enterprises have large numbers of
issues, have relevance for every suppliers, they are encouraged to identify
organization. An organization should general areas where the risk of adverse
review all core subjects to identify impacts is most significant and, based on
which issues are relevant. this risk assessment, prioritise suppliers
for due diligence.
Provides guidance on how relevance III. Disclosure
can be identified. Stakeholders
Commentary on Disclosure 30
should be involved because a
stakeholder can make an issue In order to determine what information
relevant for the organization. should be disclosed at a minimum,
the Guidelines use the concept of
materiality. Material information can be
defined as information whose omission
or misstatement could influence the
economic decisions taken by users
of information.

Setting priorities 7.3.2.2 Determining significance Commentary on the
(continued) Provides guidance on how Implementation Procedures
significance can be determined. of the OECD Guidelines for
Issues that are generally considered Multinational Enterprises
to be significant are non-compliance Initial Assessment
with the law ; inconsistency with 25. In making an initial assessment of
international norms of behaviour ; whether the issue raised merits further
potential violations of human rights ;examination, the National Contact Point
practices that could endanger life (NCP) will need to determine whether
or health ; and practices that could the issue is bona fide and relevant to the
seriously affect the environment. implementation of the Guidelines. In this
Stakeholders should be involved. context, the NCP will take into account :
7.3.4 Establishing priorities for ▸▸ the identity of the party concerned
addressing issues and its interest in the matter.
Provides guidance on how priority for ▸▸ whether the issue is material and
attention and action can be decided. substantiated.
An important consideration is the ▸▸ whether there seems to be a link
organization’s own ambition like : between the enterprise’s activities
▸▸ the current performance of the and the issue raised in the specific
organization with regard to instance.
legal compliance, international ▸▸ the relevance of applicable law and
standards, international norms procedures, including court rulings.
of behaviour, the state-of-the-art ▸▸ how similar issues have been, or are
and best practices for social being, treated in other domestic or
responsibility. international proceedings.
▸▸ whether the consideration of the
specific issue would contribute to
the purposes and effectiveness of
the Guidelines.
Stakeholders should be involved.

Raising Both instruments mention that raising awareness and building
awareness competencies for social responsibility are needed and should
and building not be limited to the own organization. ISO 26000 also indicates
competency that commitment and understanding should start at the top of the
organization and involve all levels.
7.4.1 Raising awareness and II. General Policies
building competency for social
responsibility
8. Promote awareness of and
Building the competency for
compliance by workers employed by
implementing practices of
multinational enterprises with respect to
social responsibility may involve
company policies through appropriate
strengthening or developing skills
dissemination of these policies, including
in some areas of activity such as
through training programmes.
stakeholder engagement, and
in improving knowledge and Commentary on General
understanding of the application of Policies 13
the core subjects. Following from effective self-
Education for sustainable regulatory practices, as a matter of
development is setting a new course, enterprises are expected to
direction to empower people to promote employee awareness of
address social responsibility issues company policies.
by encouraging them to have due
regard for values that foster vigorous
and proactive action.
6.6 Fair operating practices

6.6.6 Issue 4 : Promoting social
responsibility in the value chain

Raising An organization should :
awareness ▸▸ consider providing support
and building to small and medium-sized
competency organizations, including
(continued) awareness raising on issues of
social responsibility and best
practice and additional assistance
(for example, technical, capacity
building or other resources)
to meet socially responsible
objectives ;
▸▸ actively participate in raising the
awareness of organizations with
which it has relationships about
principles and issues of social
responsibility.
6.7 Consumer issues

6.7.9 Issue 7 : Education and
awareness
Education and awareness initiatives
enable consumers to be well
informed, conscious of their rights
and responsibilities, more likely to
assume an active role and to be able
to make knowledgeable purchasing
decisions and consume responsibly.

Setting ISO 26000 states that an organization should set its direction
the direction by making social responsibility an integral part of its policies,
organizational culture, strategies, structures and operations.
The OECD Guidelines provide “ General Policies ” and mention
this in the disclosure part.
7.4.2 Setting the direction of an II. General Policies
organization for social responsibility
Commentary on General Policies 8
The statements and actions of an
organization’s leadership and the The Principles call on the board of the
organization’s purpose, aspirations, parent entity to ensure the strategic
values, ethics and strategy set the guidance of the enterprise, the effective
direction for the organization. monitoring of management and to be
An organization should set accountable to the enterprise and to the
its direction by making social shareholders, while taking into account
responsibility an integral part of the interests of stakeholders.
its policies, organizational culture, III. Disclosure
strategies, structures and operations.
2. Disclosure policies of enterprises
Guidance is provided on how to
should include, but not be limited to,
do this.
material information on :
▸▸ governance structures and policies,
in particular, the content of any
corporate governance code or policy
and its implementation process.

Integrating The OECD Guidelines indicate that social responsibility should be
in systems applied through practices and management systems. ISO 26000
emphasizes the need to integrate social responsibility throughout the
whole organization as the main focus (see also figure in Annex IV for
a schematic overview of ISO 26000). However, the organization can
build on existing systems where appropriate. Corporate culture may
need attention when applying the principles of social responsibility.
7. Guidance on integrating II. General Policies

throughout an organization
7. Develop and apply effective self-
7.1 General regulatory practices and management
systems that foster a relationship of
In most cases, organizations
confidence and mutual trust between
can build on existing systems,
enterprises and the societies in which
policies, structures and networks
they operate.
of the organization to put social
responsibility into practice, although
some activities are likely to be
conducted in new ways, or with
consideration for a broader range of
factors.
7.4.3 Building social responsibility
into an organization’s governance,
systems and procedures
An organization should confirm that
the principles of social responsibility
are applied in its governance and
reflected in its structure and culture.
It should review procedures and
processes at appropriate intervals
to make sure that they take into
account the social responsibility of
the organization.
Guidance on useful procedures
is provided.

Communication The OECD Guidelines use mainly the wording “ disclosure ” while
ISO 26000 talks of “ communication ”. Both sets of guidelines
hold a similar point of view about the importance of disclosure or
communication. ISO 26000 also explains the role of communication
in social responsibility, its characteristics and the different types of
communication related to social responsibility. A specific box provides
guidance on reporting.
7.5 Communication on social III. Disclosure
responsibility
Enterprises are encouraged
7.5.1 The role of communication in to communicate additional information
social responsibility that could include :
Many practices related to social ▸▸ value statements or statements of
responsibility will involve some business conduct intended for public
form of internal and external disclosure including, depending on its
communication. Guidance is relevance for the enterprise’s activities,
provided on the importance of information on the enterprise’s
communication in different functions. policies relating to matters covered by
7.5.2 Characteristics of information the Guidelines.
relating to social responsibility
4. Enterprises should apply high quality
Information relating to social standards for accounting, and financial
responsibility should be : complete, as well as non-financial disclosure,
understandable, responsive, including environmental and social
accurate, balanced, timely and reporting where they exist. The standards
accessible. or policies under which information
7.5.3 Types of communication on is compiled and published should
be reported.
Guidance is given on the different
types of communication related
to social responsibility, along with
different methods and media that
may be used for communication.

Box 15 – Reporting on social Commentary on Disclosure 33
responsibility
The Guidelines also encourage a second
Reporting to stakeholders set of disclosure or communication
can be done in many different practices in areas where reporting
ways, including meetings with standards are still evolving such as
stakeholders, letters describing the social, environmental and risk reporting.
organization’s activities related to
social responsibility for a defined
period, Website information and
periodic social responsibility reports.
Considerations are given
for preparing a social
responsibility report.

Enhancing The OECD Guidelines and ISO 26000 both focus on building
credibility confidence and promoting mutual trust, while ISO 26000 also speaks
of enhancing credibility. The OECD Guidelines refer to this topic from
different perspectives. ISO 26000 provides guidance on methods of
enhancing credibility in general, actions regarding claims and reports,
and mechanisms for resolving conflicts with stakeholders.
7.6 Enhancing credibility II. General Policies
regarding social responsibility
Enterprises should take fully into account
7.6.1 Methods of enhancing established policies in the countries in
credibility which they operate, and consider the
Methods include stakeholder views of other stakeholders.
engagement and reviews, the
VI. Environment
verification of claims, participation in
certification schemes for processes Commentary on
and products, involving independent the Environment 65
parties and creation of review
Information about the activities of
committees.
enterprises and about their relationships
7.6.2 Enhancing the credibility of with sub-contractors and their suppliers,
reports and claims about social
and associated environmental impacts
responsibility
is an important vehicle for building
7.6.3 Resolving conflicts or
confidence with the public. This vehicle
disagreements between an
organization and its stakeholders is most effective when information is
provided in a transparent manner and
when it encourages active consultation
with stakeholders such as employees,
customers, suppliers, contractors, local
communities and with the public-at-
large so as to promote a climate of
long-term trust and understanding on
environmental issues of mutual interest.

Reviewing Both instruments frequently address ways to review and improve
and improving performance in different areas of social responsibility and indicate
that stakeholders can play an important role in the reviewing process.
ISO 26000 provides guidance in a specific paragraph relating to
performance review, which also deals with the reliability of data and
information collection.
7.7 Reviewing and improving II. General Policies
an organization’s actions and
practices related to social Commentary on General Policies 9
responsibility The board’s monitoring of governance
7.7.1 General includes continuous review of internal
7.7.2 Monitoring activities on social structures to ensure clear lines of
responsibility management accountability throughout
7.7.3 Reviewing an organization’s the group.
progress and performance on social VI. Environment
responsibility
1. b) establishment of measurable
7.7.4 Enhancing the reliability of
data and information collection and objectives and, where appropriate,
management targets for improved environmental
7.7.5 Improving performance performance and resource utilisation,
including periodically reviewing
the continuing relevance of these
objectives ; where appropriate, targets
should be consistent with relevant
national policies and international
environmental commitments

Initiatives The OECD Guidelines indicate that engagement in, or support of,
for social private or multi-stakeholder initiatives can be useful. ISO 26000
responsibility provides detailed guidance on voluntary initiatives for social
responsibility, the different types of initiatives and considerations
for participating. Participation should lead in one way or another to
concrete action within the organization. ISO 26000 also provides a list
of voluntary initiatives and tools for social responsibility in Annex A.
This Annex includes tables for cross-sectoral and sectoral initiatives
with cross-references to the ISO 26000 guidance. Box 17 stipulates that
ISO does not endorse the initiatives listed in the tables.
7.8 Voluntary initiatives for II. General Policies
7.8.1 General 2. Engage in or support, where
7.8.2 Voluntary nature appropriate, private or multi-stakeholder
of participation initiatives and social dialogue on
7.8.3 Considerations responsible supply chain management
7.8.4 Notes on Annex A while ensuring that these initiatives
Box 16 – Certifiable initiatives and take due account of their social and
initiatives connected to commercial economic effects on developing
or economic interests
countries and of existing internationally
Box 17 – Non-endorsement of
recognised standards.
initiatives by ISO
Annex A – Examples of voluntary
initiatives and tools for social
responsibility
Table A.1 – Examples of cross-
sectoral initiatives
Table A.2 – Examples of
sectoral initiatives

7. Annex IV. Schematic overview of ISO 26000
This figure provides an overview of ISO 26000 and is

intended to assist organizations in understanding how to
use the standard. The following points provide guidance
on using the standard.
• After considering the characteristics of social responsi-
bility and its relationship with sustainable development
(Clause 3), it is suggested that an organization should
review the principles of social responsibility described
in Clause 4. In practising social responsibility, organiza-
tions should respect and address these principles,
along with the principles specific to each core subject
(Clause 6).
• Before analysing the core subjects and issues of social
responsibility, as well as each of the related actions
and expectations (Clause 6), an organization should
consider two fundamental practices of social respon-
sibility : recognizing its social responsibility within its
sphere of influence, and identifying and engaging with
its stakeholders (Clause 5).

• Once the principles have been
understood, and the core
subjects and relevant and
significant issues of social
responsibility have been
identified, an organization
should seek to integrate social
responsibility throughout its
decisions and activities, using
the guidance provided in
Clause 7. This involves practices
such as : making social respon-
sibility integral to its policies,
organizational culture, strate-
gies and operations ; building
internal competency for social
responsibility ; undertaking
internal and external communi-
cation on social responsibility ;
and regularly reviewing these
actions and practices related to
• Further guidance on the core
subjects and integration prac-
tices of social responsibility is
available from authoritative
sources (Bibliography) and
from various voluntary initia-
tives and tools (some global
examples of which are pre-
sented in Annex A).
When approaching and practising

social responsibility, the overarch-
ing goal for an organization is to
maximize its contribution to sus-
tainable development.
International Organization
for Standardization
ISO Central Secretariat
Ch. de Blandonnet 8
Case Postale 401
CH – 1214 Vernier, Geneva
Switzerland
iso.org
© ISO, 2019
All rights reserved
ISBN 978-92-67-10974-9

And OECD Guidelines: Practical Overview of The Linkages

Uploaded by

Copyright:

Available Formats

And OECD Guidelines: Practical Overview of The Linkages

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

And OECD Guidelines: Practical Overview of The Linkages

Uploaded by

Copyright:

Available Formats

ISO 26000

Project manager in the ISO 26000 PPO :

Drafting group in the PPO Stakeholder Advisory Group :

Version : 7 February 2017

The Organisation for Economic Cooperation and Development (OECD).......... 4

ISO 26000 and OECD Guidelines | 3

4 | ISO 26000 and OECD Guidelines

ISO 26000 and OECD Guidelines | 5

The standard helps to define social responsi-

2. Comparison, key similarities

8 | ISO 26000 and OECD Guidelines

“ responsibility of an organization for the

NOTE 2 – Relationships refer to an organization’s

ISO 26000 and OECD Guidelines | 9

10 | ISO 26000 and OECD Guidelines

2.5 Integration into the organization

ISO 26000 also offers detailed guidance

12 | ISO 26000 and OECD Guidelines

ISO 26000 and OECD Guidelines | 13

14 | ISO 26000 and OECD Guidelines

16 | ISO 26000 and OECD Guidelines

3.5 Practice of exercising

18 | ISO 26000 and OECD Guidelines

3.6 Practice of setting priorities

ISO 26000 and OECD Guidelines | 19

Comparative ISO 26000, Guidance on OECD Guidelines for

Aim Maximize an organization’s Provide recommendations from

Character ISO 26000 does not contain Non-binding recommendations

20 | ISO 26000 and OECD Guidelines

Endorsement Multi-stakeholder-backed. Government-backed.

ISO 26000 and OECD Guidelines | 21

Monitoring No verification or enforcement The formal obligation that the

22 | ISO 26000 and OECD Guidelines

Complaint An NCP can handle complaints

ISO 26000 and OECD Guidelines | 23

Complaint In addition, the network has published

24 | ISO 26000 and OECD Guidelines

Principle ISO 26000, Guidance on OECD Guidelines for

ISO 26000 and OECD Guidelines | 25

26 | ISO 26000 and OECD Guidelines

More guidance is provided in the section

ISO 26000 and OECD Guidelines | 27

28 | ISO 26000 and OECD Guidelines

ISO 26000 and OECD Guidelines | 29

More aspects are described in 4.6.

30 | ISO 26000 and OECD Guidelines

ISO 26000 and OECD Guidelines | 31

32 | ISO 26000 and OECD Guidelines

More guidance is provided in the section

ISO 26000 and OECD Guidelines | 33

Subject ISO 26000, Guidance on OECD Guidelines for

34 | ISO 26000 and OECD Guidelines

ISO 26000 and OECD Guidelines | 35

36 | ISO 26000 and OECD Guidelines

ISO 26000 and OECD Guidelines | 37

38 | ISO 26000 and OECD Guidelines

More guidance is provided in the section

ISO 26000 and OECD Guidelines | 39

40 | ISO 26000 and OECD Guidelines