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.
How you like the write-up? Please comment or react.
Regards,
Keshav Ram Singhal
Courtesy Sources: ISO
website, SAI website, BIS website