S C H E M AT I C O V E R V I E W O F I S O 2 6 0 0 0

Scope

Clause 1

Guidance to all types

of organizations, regardless
of their size or location

Clause 2

Terms and
definitions

Clause 5

Two fundamental
practices
of social
responsibility

Recognizing social
responsibility

Social responsibility
core subjects

Stakeholder identification
and engagement

Clause 6
Organizational governance

Labour
practices

The environment

Consumer
issues

Fair operating
practices

Clause 3

Understanding
social responsibility

Community
involvement
and development

Related actions and expectations

History and characteristics;

relationship between
social responsibility and
sustainable development

Clause 4

Principles
of social responsibility
Accountability

Integrating social
responsibility
throughout an
organization

The relationship of an organizations

characteristics to social responsibility

Communication on social responsibility

Transparency
Ethical behaviour
Respect for stakeholder interests
Respect for the rule of law

Reviewing and improving

an organizations actions and practices
related to social responsibility

Understanding the social

responsibility of the organization

Practices for
integrating social
responsibility
thoughout an
organization

Clause 7

Voluntary initiatives
for social responsibility
Enhancing credibility
regarding social
responsibility

Respect for international norms

of behaviour
Respect for human rights

Bibliography:

Authoritative sources
and additional guidance

Annex:

Examples of voluntary initiatives

and tools for social responsibility

Maximizing an organizations contribution to

Human rights

Sustainable development

Definition of key terms