The ISO 26000 guideline contains four substantive chapters. Each chapter states what is expected of you as an organisation and how to go about it. They describe
that an organisation starts from a basic attitude (7 CSR principles)
together with its environment (stakeholders)
considers which societal themes (37 topics)
it will work on (implementation).
ISO is a global organisation, which creates guidelines such as ISO 26000 with the cooperation of companies and experts from 94 countries. Compiling such guidelines is done on the basis of arguments and consensus, creating broad support among various stakeholders. These include business, government, trade unions, consumers and charities. More information can be found at here.
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