Definition of the International Organization for Standardization (ISO)

The ISO 26000 standard was developed over a six-year international multi-stakeholder process involving 450 experts from more than 90 countries and 40 international or regional organizations, giving the definition formulated in the standard worldwide recognition. In autumn 2010, the “ISO 26000, Guidance on Social Responsibility” was adopted.

This was followed by a transfer of the ISO 26000 content into a certifiable Austrian standard. With the involvement of various CSR experts, the Austrian Standards Institute (ONR) published ONR 192500. While ISO 26000 serves as a guideline providing general support and orientation, ONR defines specific requirements and recommendations for CSR management systems. This allows Austrian companies to implement the principles of ISO 26000 in practice and obtain certification.

Societal responsibility according to ISO 26000 is the responsibility of an organization for the impacts of its decisions and activities on society and the environment through transparent and ethical behavior that:

• contributes to sustainable development, health, and the common good;

• takes into account the expectations of stakeholders;

• complies with applicable law and is consistent with international norms of behavior; and

• is integrated throughout the organization and practiced in its relationships (ISO 2010: ISO 26000).