ISO 26000

ISO 26000
and the SDGs
 SDG 3
SDG 2
Health care efficiency
SDG 6
Surgical
Food safety instruments Water servi
ces
management

Packaging g
and labellin
Quality of Wastewat
reuse er
medical devices

SDG 7
Efficient irriga
tion
Safe medical practices
Product quality

Contributing
Energy
ISO standards for health Water footp
management Traceability rint
food
SDG 9
ISO standards for ISO standard
Energy efficien s for water
of buildings cy tion
Innova ement
manag
Sustain
able bui
ldings
SDG 13
Smart grid
ed Environmental
Advanclogies management
Renewable energy techno
technologies
Environmental labels
and declarations

to the
ISO standards for
energy
SDG 10
ibilityty
Access ure
struct
bili
and usa
for infra Climate actions
ndards
Social
ISO sta
SDG 11
responsibility

United Nations
Quantifying greenhouse
gas emissions

Consumer City indicators ISO standards for climate change

protection
Break barriers
to trade
Smart community
infrastructures

Occupational health
and safety SDG 14
Intelligent
ISO standards for best practice transport systems Offshore
energy wind

SDG 15
Disaster manage

Sustainable
ment
Sustainabl
e fisheries
ental ISO standards for smar and aquacultu
Environm t cities re
product on
evaluati
Onboard wast
custody manageme e
Chain of products nt
of wood

Marine envir
protection onment
lity
Soil qua ISO standard
hinery stry
s for the sea
able mac
Sustainculture and fore
diversity
rds for bio
for agri

Development Goals
ISO standa

with
ISO 26000

There has never been greater pressure on society to look to the

future. Organizations everywhere are starting to see the importance
of addressing current threats to their long-term viability and investing
in a sustainable future for all. Achieving future sustainability requires a
balance between the needs of the environmental, social and economic
systems. There is now a societal expectation that organizations not
only have a responsibility towards social and environmental welfare,
but should play a positive and integral role in achieving it.
Sustainable development can be defined as a form of develop-
ment that meets the needs of the present without compromis-
ing the ability of future generations to meet their own needs.
This cannot be achieved by individual organizations working in silos,
which is why 193 countries have pledged their support towards the
17 United Nations Sustainable Development Goals (UN SDGs) and their
169 targets. Adopted in 2015, the SDGs are a set of aspirational goals
to end poverty, protect the planet and ensure prosperity for all, as part
of the United Nations 2030 Agenda for Sustainable Development.

ISO 26000 and the SDGs | 1

The United Nations Sustainable Development Goals
SDG 1 End poverty in all its forms everywhere
SDG 2 End hunger, achieve food security and improved nutrition, and promote
sustainable agriculture
SDG 3 Ensure healthy lives and promote well-being for all at all ages
SDG 4 Ensure inclusive and equitable quality education and promote lifelong
­learning opportunities for all
SDG 5 Achieve gender equality and empower all women and girls
SDG 6 Ensure availability and sustainable management of water and sanitation for all
SDG 7 Ensure access to affordable, reliable, sustainable and modern energy for all
SDG 8 Promote sustained, inclusive and sustainable economic growth,
full and productive employment and decent work for all
SDG 9 Build resilient infrastructure, promote inclusive and sustainable
industrialization and foster innovation
SDG 10 Reduce inequality within and among countries
SDG 11 Make cities and human settlements inclusive, safe, resilient and sustainable
SDG 12 Ensure sustainable consumption and production patterns
SDG 13 Take urgent action to combat climate change and its impacts
SDG 14 Conserve and sustainably use the oceans, seas and marine resources
for sustainable development
SDG 15 Protect, restore and promote sustainable use of terrestrial ecosystems,
sustainably manage forests, combat desertification, and halt and
reverse land degradation and halt biodiversity loss
SDG 16 Promote peaceful and inclusive societies for sustainable development,
provide access to justice for all and build effective, accountable and
inclusive institutions at all levels
SDG 17 Strengthen the means of implementation and revitalize the Global
Partnership for Sustainable Development

2 | ISO 26000 and the SDGs

ISO
and
standards
the SDGs
ISO has thousands of standards that help the user
contribute to the UN 2030 Agenda and its sus-
tainable development goals, covering everything
from sustainable communities and quality man-
agement to safety and measuring greenhouse Social responsibility
gases. Almost any activity can be described in an is the responsibility of an
ISO standard if relevant stakeholders meet and organization for the impacts
work towards consensus. of its decisions and activities
One of the overarching standards directed at on society and the environ-
helping businesses and organizations contrib- ment, through transparent
ute to sustainable development is ISO 26000, and ethical behaviour that :
• Contributes to
Guidance on social responsibility. Developed
with the consensus of more than 450 experts sustainable development,
from 99 countries and 42 international liaison including the health and
organizations, it is the repository of good practice welfare of society
• Takes into account
and expertise from industry, government, labour
organizations, non-governmental organizations the expectations
and consumers. of stakeholders
• Is in compliance
ISO 26000 provides guidance on how businesses
and organizations can operate in an ethical and with applicable law
transparent way that contributes to sustain- and consistent with
able development while taking into account the international norms
expectations of stakeholders, applicable laws of behaviour
• Is integrated throughout
and international norms of behaviour.
How much an organization contributes to the organization
sustain­able development and its impacts on and practised in all
society and the environment is known as “ social its relationships
responsibility ” and is becoming a critical Extracted from ISO 26000:2010
measure of performance.

ISO 26000 and the SDGs | 3

 An organization’s level of social responsibility influ-
Guidelines ences everything from its reputation to its ability to
for standards writers attract high-calibre employees and its relationship
Sustainable development with suppliers, clients and the communities in which
is such an important issue it operates.
for ISO that a special ISO ISO 26000 was developed before the UN 2030 Agenda
guide has been published and the SDGs, yet offers more than 450 recommen-
to help include these prin- dations related to its main principles and core sub-
ciples into an increasing jects of social responsibility that help organizations
number of standards. contribute to the SDG goals.
Created by a world- ISO 26000 offers practical guidance to any organiza-
leading team of sustain- tion, anywhere in the world, wishing to contribute to
ability and standards sustainable development. It helps them :
experts, ISO Guide 82, • Understand how they currently impact society

Guidelines for addressing and contribute to sustainable development

sustainability in stand- • Identify, engage and respect their relevant

ards, provides guidance stakeholder expectations

to standards writers on • Define which issues are relevant and significant

how to take account of and ensure they are prioritized for action
sustainability in the draft- • Be in compliance with applicable laws and

ing, revision and updating consistent with international norms of behaviour

of ISO standards and • Integrate responsible behaviour throughout

similar deliverables. their organization and relationships

Not only does the standard help organizations

identify and reduce their most significant impacts
on society, the actions recommended align well
with international norms such as the United Nations
Universal Declaration of Human Rights and the
International Labour Organization’s core conven-
tions on labour practices.
Holistic in its approach, ISO 26000 addresses seven
core subjects of social responsibility that are relevant
to every organization (see graphic on page 5). Each
of these core subjects, outlined in Clause 6 of the
standard, includes a number of issues of social

4 | ISO 26000 and the SDGs

 Hol istic approach

6.8*
Com m unit y
6.3*
involve m e nt
Human rights
a nd de ve lopm e nt

6.2* Organizational

6.7* 6.4*
Consumer ORGANIZATION Labour
issues pract ices
governance

6.6*
Fa ir 6.5*
ope ra t ing The e nvironment
pra c t ices

Interdependence
* The figures denote the corresponding subclause numbers in ISO 26000.

responsibility – 37 in total – with related actions

and expectations.
The graphic on pages 6 and 7 illustrates how
the seven core subjects relate to each other. In
substance, an organization should keep in mind
the seven principles of sustainable development
given in Clause 4 when improving its performance
in the core subjects described in Clause 6. Clauses
5 and 7 offer guidance to help the organization
understand its role in society and integrate the
management of its impact on society.

ISO 26000 and the SDGs | 5

 Schematic overview
The following graphic provides an overview of ISO 26000 outlining
the relationship between the various clauses of the standard.

Clause 1
Scope Two fundamental
practices
Guidance to all types Recognizing
of organizations, regardless
of social responsibi
of their size or location responsibility

Clause 2 Social responsibility

Terms and core subjects
definitions
Definition of key terms

Human rights Labour The en

practices
Clause 3
Understanding
social responsibility Rel
History and characteristics;
relationship between
social responsibility and Integrating social
The relationship o
sustainable development responsibility characteristics to
throughout an
organization
Clause 4
Principles
of social responsibility
Communication on social responsibility
• Accountability
• Transparency
• Ethical behaviour Reviewing and improving
• Respect for stakeholder interests an organization’s actions and practices
related to social responsibility
• Respect for the rule of law
• Respect for international norms
of behaviour
• Respect for human rights Bibliography: Authoritative sources
and additional guidance

6 | ISO 26000 and the SDGs

 of ISO 26000
Clause 5

Stakeholder
social
identification
ility
and engagement

Clause 6
Organizational governance

Maximizing an organization’s contribution to

sustainable development
Fair operating Consumer Community
nvironment issues involvement
practices
and development

lated actions and expectations

Clause 7
of an organization’s Understanding the social
social responsibility responsibility of the organization

Practices for
integrating social Voluntary initiatives
responsibility for social responsibility
throughout an
organization
Enhancing credibility
regarding social
responsibility

Annex: Examples of voluntary initiatives

and tools for social responsibility

ISO 26000 and the SDGs | 7

How users of
ISO 26000 contribute
to the sustainable
development goals
An organization that takes action accord-
ing to the practical recommendations Gender equality
offered in ISO 26000 will necessarily con-
tribute to the SDGs. The following graphic
gives a snapshot of the number of refer-
ences giving guidance in the ISO 26000
core subjects :
Clean water and
sanitation

Affordable and
No poverty clean energy

Zero hunger

Good health and

well-being

Decent work and

Quality education economic growth
 Governance
Human rights
Labour practices
The environment
Fair operating practices
Industry, innovation Consumer issues
and infrastructure
Community involvement
and development

Reduced inequalities

Sustainable cities and

communities
Life below water

Responsible
consumption and Life on land
production

Peace, justice and

Climate action strong institutions
 ISO 26000 in action
SDG 8 – Promoting inclusive and sustainable economic
growth, employment and decent work for all
When Algerian drinks producer NCA Rouiba embarked on the implementation
of ISO 26000, staff welfare was a key area of focus. In association with trade
unions and worker representatives, they developed a new employee relations
framework to prevent discrimination and promote well-being, as well
as updating contracts with suppliers to insist they do the same.
“ Social responsibility is not only an internal process ; it requires the collective
dynamic of organizations across different sectors and regions.”

10 | ISO 26000 and the SDGs

For example, for the first SDG (No poverty),
Subclause 6.4.4.2 of ISO 26000 under the core
subject “ Labour practices ” states : “ An organi-
zation should pay wages at least adequate for
the needs of workers and their families. In doing
so, it should take into account the general level
of wages in the country, the cost of living, social
security benefits and the relative living standards
of other social groups. ”
When it comes to SDG 3 (Good health and well-
being), Subclause 6.3.9.2 of ISO 26000 under the
core subject “ Human rights ” recommends that
“ an organization may consider, for example, facil-
itating access to, and where possible providing
support and facilities for, education and lifelong
learning for community members ”.
One of the many recommendations that contrib-
ute towards SDG 6 (Clean water and sanitation)
can be found in Subclause 6.7.9.2 of ISO 26000
under the core subject “ Consumer issues ” : “ In
educating consumers, an organization, when
appropriate, should address environmental
protection, efficient use of materials, energy and
water ; sustainable consumption ; and proper dis-
posal of wrapping, waste and products. ”
As a final example, Subclause 6.7.3.2 of ISO 26000
under the core subject “ Consumer issues ” con-
tributes towards SDG 12 (Responsible consump-
tion and production) : “ When communicating
with consumers, an organization should provide
complete, accurate, and understandable informa-
tion that can be compared in official or commonly
used languages at the point of sale and according
to applicable regulations. ”

ISO 26000 and the SDGs | 11

Getting started
with
ISO 26000
The standard offers guidance (found mainly in Clause 7) on how to
integrate social responsibility throughout your organization, but here
are a few other tips to get you started.

Tip 1
Use the seven main principles to make
a quick analysis of your performance
in relation to each of the seven
core subjects. What is your role in
society and what impacts, especially
negative impacts, do your activities
have ? What value do you create for
sustainable development ?

Tip 2
Create a stakeholder map, i.e.
a list of expectations from those
stakeholders that affect, or are
affected by, your organization. What is
expected from you through rule of law,
international norms of behaviour and
your own organization ?

12 | ISO 26000 and the SDGs

 Tip 3
Refine your self-analysis through
due diligence or developing
a gap analysis between your current
operations and the detailed guidance
found in Clause 6 of the standard.
Are there recommendations that you
need to act on immediately ?

Tip 4
Define your objectives and targets
after stakeholder input. How will you
show continual improvement of your
socially responsible behaviour over
the long and short term ?

Tip 5
Integrate social responsibility in all
relevant parts of the organization.
How, for example, will you reach
relevant parts of top management
and the board, line managers and
procurement functions ?

ISO 26000 and the SDGs | 13

 ISO 26000 in action
SDG 2 – Ending hunger
SDG 6 – Ensuring access to water and sanitation for all
Donating food to food banks, improving the distribution of tips,
replacing taps and toilets with water-efficient alternatives and
introducing power-saving key cards are just some of the initiatives
that Domina Coral Bay Hotel, Resort, Spa & Casino, a large holiday
resort in Egypt’s popular Sharm el-Sheikh region, undertook as part
of implementing ISO 26000. The result ? Improved working condi-
tions for employees, a more rational consumption of resources such
as water and energy and greater involvement in the community.
“ Through implementing ISO 26000, we have learned that a project
will not achieve its business goals successfully without embracing
the standard’s seven principles and core subjects. Such a tool will
guarantee success that is sustainable. ”

14 | ISO 26000 and the SDGs

The 7 core subjects and 37 issues of ISO 26000

Addressed
Core subjects and issues
in Subclause
Core subject : Organizational governance 6.2
Core subject : Human rights 6.3
Issue 1 : Due diligence 6.3.3
Issue 2 : Human rights risk situations 6.3.4
Issue 3 : Avoidance of complicity 6.3.5
Issue 4 : Resolving grievances 6.3.6
Issue 5 : Discrimination and vulnerable groups 6.3.7
Issue 6 : Civil and political rights 6.3.8
Issue 7 : Economic, social and cultural rights 6.3.9
Issue 8 : Fundamental principles and rights at work 6.3.10
Core subject : Labour practices 6.4
Issue 1 : Employment and employment relationships 6.4.3
Issue 2 : Conditions of work and social protection 6.4.4
Issue 3 : Social dialogue 6.4.5
Issue 4 : Health and safety at work 6.4.6
Issue 5 : Human development and training in 6.4.7
the workplace
Core subject : The environment 6.5
Issue 1 : Prevention of pollution 6.5.3
Issue 2 : Sustainable resource use 6.5.4
Issue 3 : Climate change mitigation and adaptation 6.5.5
Issue 4 : Protection of the environment, biodiversity and 6.5.6
restoration of natural habitats

ISO 26000 and the SDGs | 15

 Addressed
Core subjects and issues
in Subclause
Core subject : Fair operating practices 6.6
Issue 1 : Anti-corruption 6.6.3
Issue 2 : Responsible political involvement 6.6.4
Issue 3 : Fair competition 6.6.5
Issue 4 : Promoting social responsibility in the 6.6.6
value chain
Issue 5 : Respect for property rights 6.6.7
Core subject : Consumer issues 6.7
Issue 1 : Fair marketing, factual and unbiased 6.7.3
information and fair contractual practices
Issue 2 : Protecting consumers’ health and safety 6.7.4
Issue 3 : Sustainable consumption 6.7.5
Issue 4 : Consumer service, support, and complaint and 6.7.6
dispute resolution
Issue 5 : Consumer data protection and privacy 6.7.7
Issue 6 : Access to essential services 6.7.8
Issue 7 : Education and awareness 6.7.9
Core subject : Community involvement 6.8
and development
Issue 1 : Community involvement 6.8.3
Issue 2 : Education and culture 6.8.4
Issue 3 : Employment creation and skills development 6.8.5
Issue 4 : Technology development and access 6.8.6
Issue 5 : Wealth and income creation 6.8.7
Issue 6 : Health 6.8.8
Issue 7 : Social investment 6.8.9

16 | ISO 26000 and the SDGs

Useful links
ISO 26000 may be purchased from ISO’s national member bodies,
which are listed at www.iso.org/members.html,
Getting started with ISO 26000

and from the ISO Store at www.iso.org.

For more guidance on getting started with ISO 26000,
refer to the brochure Discovering ISO 26000 at
www.iso.org/publication/PUB100258.html.
For additional information on the United Nations 2030 Agenda
and Sustainable Development Goals,
visit sustainabledevelopment.un.org.
Further information can be found at www.iso26000.info.

ISO Website : www.iso.org

ISO Website section on ISO 26000 :

www.iso.org/iso/home/standards/iso26000
ISOfocus magazine : www.iso.org/isofocus
ISO

ISO videos : www.youtube.com/PlanetISO

Follow us on Twitter : www.twitter.com/isostandards

Join us on Facebook : www.facebook.com/isostandards

Contributors
This brochure was developed by Staffan Söderberg,
Vice Chair ISO 26000 Post Publication Organization, after
consultation with the ISO 26000 Post Publication Organiza-
tion and its Stakeholder Advisory Group. Special contribu-
tions made by Adriana Rosenfeld and Cristina Celia López.

ISO 26000 and the SDGs | 17

About ISO
ISO (International Organization for Standardi-
zation) is an independent, non-governmental
international organization with a membership
of 162* national standards bodies. Through its
members, it brings together experts to share
knowledge and develop voluntary, consensus-
based, market-relevant International Stand-
ards that support innovation and provide
solutions to global challenges.
ISO has published more than 22 000* Interna-
tional Standards and related documents cover-
ing almost every industry, from technology to
food safety, to agriculture and healthcare.
For more information, please visit www.iso.org.

*October 2018

International Organization
for Standardization
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Switzerland

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ISBN 978-92-67-10966-4