ISO26000 is an international standard for social responsibility guidelines released by the International Organization for Standardization in November last year, and China is one of the member countries participating in the formulation of the standard. This standard unifies the definition of social responsibility globally for the first time, clarifies the principles and core themes of social responsibility, and promotes corporate social responsibility to social responsibility for the first time, thereby including all private, public and non-profit sector organizations in almost all countries. into the social responsibility system. The ISO26000 standard has seven major categories: organizational governance, human rights, labor practices, environment, fair operating practices, consumers, community participation and development. There are 37 core topics and 217 detailed indicators under the seven major categories.

The ISO26000 international standard focuses on social responsibility issues in various organizational production practices, mainly from the scope of social responsibility, understanding social responsibility, social responsibility principles, recognition of social responsibility and stakeholder participation, guidance on core topics of social responsibility, and integration of social responsibility into organizations Guidelines and other aspects are described to unify the understanding of social responsibility from all walks of life, provide a reference standard for organizations to fulfill social responsibility, and provide a guiding principle for integrating social responsibility into organizational practice. The core contents to be addressed by the ISO26000 Social Responsibility Guidelines include:

  ■ Concept, Definition and Scheme of Social Responsibility

  ■ Social Responsibility Development Background, Trends and Characteristics

  ■ Principles and Practices of Social Responsibility

  ■ Identifying stakeholders and engaging

  ■ Social Responsibility Core Themes and Activity Areas

  ■ Social responsibility is actually integrated into the organization

  ■ Sustainable development through social responsibility

  ISO26000 should clarify how to understand social responsibility, define the principles of social responsibility, determine the core theme and scope of activities of social responsibility, and describe in detail the method of integrating social responsibility into the organization. ISO 26000 provides guidance for organizations dealing with social responsibility practices that meet the following conditions:

  ■ Respect for differences in cultural, social, environmental and legal and economic development conditions, helping the organization to address its social responsibilities

  ■ Provide an operational guide for realizing social responsibility

  ■ Identify and engage stakeholders

  ■ Emphasis on performance results and their improvement

  ■ Improve the credibility of social responsibility reports

  ■ Increase customer and stakeholder confidence and satisfaction in the organization

  ■ Promote the unification of terminology in the field of social responsibility

  ■ Maintain alignment with existing international documents, treaties, conventions and other ISO standards

  ■ Do not undermine the authority of the government to deal with the social responsibility of the organization

  ■ Enhance social responsibility awareness

  ISO26000 is the technical number of an international standard document of the International Organization for Standardization - "ISO26000 Social Responsibility Guidelines" (Guidance on Social Responsibility).

According to the design of ISO, the purpose of ISO development of ISO26000 is to promote a global common understanding of social responsibility, and in accordance with the best practices of social responsibility, to provide all organizations (not limited to enterprises) in the world willing to apply ISO26000, and to provide a conducive environment for practice. A framework guideline for social responsibility, contributing to supporting the organization's sustainable development.

   ISO developed ISO26000 with the aim that the guidance should be universally applicable to any form of organization. Organizations of any nature (such as enterprises, economics, public utilities, supportive, service industries, etc.), regardless of their size, regardless of their field of activity, in any region, in any country (developed, developing), can be used . At the same time, the development of this guide should take into account the relevant circumstances of each organization, as well as differences in culture, social development, law and environment.

Aside from other organizations, for commercial enterprises, the implementation of the ISO26000 international standard for social responsibility can at least have the following specific benefits: If it is beneficial to enhance the company's competitive advantage, improve its reputation, retain talent, improve employee morale and productivity, and attract customers , gain the favor of investors, sponsors and financial institutions. In addition, the ISO26000 standard, as a common understanding of social responsibility "language", can help enterprises to dredge the relationship with various stakeholders such as other companies, governments, media, peers and communities.