ABSTRACT
The main impact of International Organisation for Standardisation (ISO) 26000 lies in the education and awareness-raising which surrounds it. This applies to its development as well as to its actual use. The new Draft International Standard, ISO 26000 Guidance on Social Responsibility, provides guidance on the key themes of social responsibility, including governance, environment, human rights, labour practices, fair operating practices, consumer issues, community involvement, and societal development. Ninety-two countries and 42 organisations have participated in the process of developing ISO 26000. ISO 26000 makes an important contribution to the field by defining the scope of corporate responsibility. ISO 26000's comprehensive description of what constitutes corporate responsibility provides an important framework for companies grappling with their ethical, social and environmental responsibilities. ISO 26000 applies to all organisations in all sectors. As with many standards, small and medium-sized organisations may face more of a challenge with implementation than larger companies.
