Normas Iso

FINAL DRAFT

INTERNATIONAL STANDARD

ISO/FDIS 26000

TMB/WG/SR Voting begins on: 2010-07-12 Voting terminates on: 2010-09-12

Guidance on social responsibility
Lignes directrices relatives à la responsabilité sociétale

Please see the administrative notes on page iii
RECIPIENTS OF THIS DRAFT ARE INVITED TO SUBMIT, WITH THEIR COMMENTS, NOTIFICATION OF ANY RELEVANT PATENT RIGHTS OFWHICH THEY ARE AWARE AND TO PROVIDE SUPPORTING DOCUMENTATION. IN ADDITION TO THEIR EVALUATION AS BEING ACCEPTABLE FOR INDUSTRIAL, TECHNOLOGICAL, COMMERCIAL AND USER PURPOSES, DRAFT INTERNATIONAL STANDARDS MAY ON OCCASION HAVE TO BE CONSIDERED IN THE LIGHT OF THEIR POTENTIAL TO BECOME STANDARDS TO WHICH REFERENCE MAY BE MADE IN NATIONAL REGULATIONS.

Reference number ISO/FDIS 26000:2010(E)

© ISO2010

ISO/FDIS 26000:2010(E)

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ii

© ISO 2010 – All rights reserved

ISO/FDIS 26000:2010(E)

In accordance with the provisions of Council Resolution 15/1993, this document is circulated in the English language only.

© ISO 2010 – All rights reserved

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ISO/FDIS26000:2010(E)

Contents

Page

Foreword.............................................................................................................................................................vi Introduction .......................................................................................................................................................vii 1 2 3 3.1 3.2 3.3 3.4 4 4.1 4.2 4.3 4.44.5 4.6 4.7 4.8 5 5.1 5.2 5.3 6 6.1 6.2 6.3 6.4 6.5 6.6 6.7 6.8 7 7.1 7.2 7.3 7.4 7.5 7.6 7.7 7.8 Scope ......................................................................................................................................................1 Terms and definitions...........................................................................................................................2 Understanding social responsibility....................................................................................................5 The social responsibility of organizations: Historical background .................................................5 Recent trends in social responsibility.................................................................................................5...