Standards on Social responsibility or accountability - ISO 26000:2010, SA8000®:2014 and IS 26001:2024

Standards on Social responsibility or accountability - ISO 26000:2010, SA8000®:2014 and IS 26001:2024

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Introduction 

In today’s globalized and interconnected world, the concepts of social responsibility (SR), social accountability (SA), and corporate social responsibility (CSR) have gained paramount significance in shaping ethical business practices. Social responsibility (SR) emphasizes an organization’s duty to act in ways that benefit society at large, beyond mere profit-making objectives. Social accountability (SA) holds organizations accountable for their impact on society, ensuring transparency and ethical conduct. Meanwhile, corporate social responsibility (CSR) encompasses the voluntary initiatives undertaken by businesses to integrate social and environmental concerns into their operations, thereby contributing to sustainable development. These principles not only enhance an organization’s reputation and stakeholder trust but also foster long-term viability by addressing societal challenges and promoting positive change.

 

ISO 26000:2010 – Guidance on Social Responsibility

 

ISO 26000:2010 is ab international standard that provides guidance on social responsibility. This standard was developed and published by International Organization for Standardization (ISO), last reviewed and confirmed in 2021. This standard is not intended for certification or regulatory use.

 

ISO 26000:2010 provides guidance, not requirements, for organizations regarding social responsibility. This standard encourages organizations to go beyond legal (statutory and regulatory) compliance and contribute to sustainable development. ISO 26000:2010 provides guidance on:

 

- Concepts, terms and definitions related to social responsibility;

- Background, trends and characteristics of social responsibility;

- Principles and practices relating to social responsibility;

- Core subjects and issues of social responsibility, such as human rights, labour practices, environmental responsibility, and community involvement;

- Integrating, implementing and promoting socially responsible behaviour throughout the organization and, through its policies and practices, within its sphere of influence;

- Identifying and engaging with stakeholders; and

- Communicating commitments, performance and other information related to social responsibility.

 

This standard helps organizations in contributing to sustainable development. It is intended to encourage organizations to go beyond legal compliance, recognizing that compliance with law is a fundamental duty of any organization and an essential part of their social responsibility. It is intended to promote common understanding in the field of social responsibility, and to complement other instruments and initiatives for social responsibility, not to replace them.

 

ISO 26000:2010 encourages organizations to consider various factors like societal, environmental, legal, and cultural diversity while implementing social responsibility practices.

 

In applying ISO 26000:2010, it is advisable that an organization 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.

 

ISO 26000:2010 is not a management system standard. It is not intended or appropriate for certification purposes or regulatory or contractual use. Any offer to certify, or claims to be certified, to ISO 26000:2010 would be a misrepresentation of the intent and purpose and a misuse of ISO 26000:2010. As ISO 26000:2010 does not contain requirements, any such certification would not be a demonstration of conformity with ISO 26000:2010.

 

ISO 26000:2010 is intended to provide organizations with guidance concerning social responsibility and can be used as part of public policy activities. However, for the purposes of the Marrakech Agreement establishing the World Trade Organization (WTO), it is not intended to be interpreted as an “international standard”, “guideline” or “recommendation”, nor is it intended to provide a basis for any presumption or finding that a measure is consistent with WTO obligations. Further, it is not intended to provide a basis for legal actions, complaints, defences or other claims in any international, domestic or other proceeding, nor is it intended to be cited as evidence of the evolution of customary international law.

 

ISO 26000:2010 is not intended to prevent the development of national standards that are more specific, more demanding, or of a different type.

 

SA8000®:2014 – Social Accountability International Standard

 

The SA8000®:2014 Standard is the leading social certification standard for factories and organizations across the globe. This standard was developed and published by Social Accountability International (SAI) in 1997. This standard is a multi-stakeholder initiative. Over the years, the Standard has evolved into an overall framework that helps certified organizations demonstrate their dedication to the fair treatment of workers across industries and in any country. SA8000® is also a registered trademark of Social Accountability International (SAI).

 

The SA8000®:2014 Standard measures social performance in eight areas important to social accountability in workplaces, anchored by a management system element that drives continual improvement in all areas of the Standard. It is appreciated by brands and industry leaders for its rigorous approach to ensuring the highest quality of social compliance in their supply chains without sacrificing business interests.

 

The Standard reflects labour provisions contained within the Universal Declaration of Human Rights and International Labour Organization (ILO) conventions. It also respects, complements, and supports national labour laws around the world, and currently helps secure ethical working conditions for over two million workers.

 

Regular revisions ensure the Standard’s continuing applicability in the face of new and emergent social and human rights issues. Organizational buyers, independent codes of conduct, and private sector initiatives have all recognized multi-sector applicability of the SA8000®:2014 Standard and responded to growing public interest by integrating the SA8000®:2014 Standard criteria into their compliance processes.  

 

In addition to publishing the SA8000®:2014 Standard and its supporting documents, SAI offers a wide selection of resources to help organizations maintain and continually improve their social performance, including capacity building, stakeholder engagement, collaboration between buyers and suppliers, and tools to ensure continued improvement. SAI views independent accredited certification to the SA8000®:2014 Standard as a critical element contributing to the company’s broader objectives of improving global labour conditions.

 

The current version of the SA8000® Standard is SA8000®:2014. It is under process of revision.

 

IS 26001:2024 – Indian Standard on Corporate Social Responsibility - Requirements

 

IS 26001:2024 is an Indian standard on corporate social responsibility. This standard was first published in 2020 and first revision is carried out in 2024 by Bureau of Indian Standards (BIS). The scope of this standard includes (i) effectively establish and implement a corporate social responsibility framework supported by appropriate processes, and (ii) star rating requirements. This standard is applicable to all types of companies regardless of type and size. This standard is intended for certification and aims to enhance a company’s brand value through CSR performance.

 

IS 26001:2024 CSR standard provides an opportunity to companies that are interested to seek CSR star rating based on their CSR performance, The company’s CSR performance would greatly facilitate the enhancement of the company’s brand value. The Foreword of the standard states that this standard should be read in conjunction with the amended Companies Act and CSR Rules therein.

 

Summary  

 

In conclusion, the standards ISO 26000:2010, SA8000®:2014, and IS 26001:2024 play crucial roles in guiding organizations towards social responsibility and accountability. ISO 26000:2010 provides guidance on social responsibility without certification, emphasizing sustainability and stakeholder engagement. SA8000®:2014 is a certification standard focusing on fair treatment of workers, aligning with international labour standards and supporting continual improvement. IS 26001:2024, an Indian standard, offers a framework for corporate social responsibility with focus on certification and CSR performance enhancement, particularly in line with the Companies Act and CSR rules. These standards collectively contribute to fostering ethical business practices and promoting social welfare on a global scale.

 

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Regards,

Keshav Ram Singhal

 

Courtesy Sources: ISO website, SAI website, BIS website