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ISO/TMB WG SR N 143
Date: 2008-06-02

DRAFT ISO 26000 WD4.2

Guidance on Social Responsibility
Lignes directrices pour la responsabilité sociétale

NOTE: This is a working document that has been developed by the Integrated Drafting Task Force (IDTF), a representative body that wasestablished at the Vienna meeting of the ISO Working Group on Social Responsibility. This draft has been developed on the basis of a consideration of comments submitted by experts, and in accordance with the process agreed to in Vienna. Experts are invited to comment on this draft using the official comments template. Comments should be submitted to the WG Secretariat by 11 July 2008.

Thisdocument is not an ISO International Standard. It is distributed for review and comment. It is subject to change without notice and may not be referred to as an International Standard. Recipients of this draft are invited to submit, with their comments, notification of any relevant patent rights of which they are aware and to provide supporting documentation.

Document type: InternationalStandard Document subtype: Document stage: (20) Preparatory Document language: E

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Copyright notice
This ISO document is a Draft International Standard and is copyright-protected by ISO. Except as permitted under the applicable laws of the user's country, neither this ISO draft nor any extract from it may bereproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, photocopying, recording or otherwise, without prior written permission being secured. Requests for permission to reproduce should be addressed to either ISO at the address below or ISO's member body in the country of the requester. ISO copyright office Case postale 56 • CH-1211 Geneva 20 Tel. +41 22 749 01 11 Fax + 41 22 749 09 47 E-mail copyright@iso.org Web www.iso.org Reproduction may be subject to royalty payments or a licensing agreement. Violators may be prosecuted.

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© ISO 2007 – All rights reserved

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Contents
Page Foreword...................................................................................................................................... 5 Introduction.................................................................................................................................. 6 1 2 3Scope...................................................................................................................................... 9 Terms and definitions ........................................................................................................... 9 Understanding social responsibility ................................................................................... 12 3.1 3.2 3.3 3.4 4 The social responsibility of organizations ...................................................................12 Current trends in social responsibility......................................................................... 13 Characteristics of social responsibility........................................................................ 13 Governments and social responsibility ....................................................................... 15

Principles of socialresponsibility....................................................................................... 15 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 General ....................................................................................................................... 15 Accountability.............................................................................................................. 15 Transparency...
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