ISO 26000 – Social responsibility

= Full coverage = Partial coverage

Purpose of standards of Framework through the lens of ‹IR›

About
Provide guidance on how businesses and organizations can operate in a socially responsible way

Scope of standards of Framework through the lens of ‹IR›

Financial capital
Manufactured capital
Intellectual capital
Human capital
Social and relationship capital
Natural capital
Partial Full Full Full

ISO 26000 AND INTELLECTUAL CAPITAL

Clause 6.6.7 – Respect for property rights

ISO 26000 AND HUMAN CAPITAL

Clause 6.3 – Human rights
Clause 6.4 – Labour practices

ISO 26000 AND SOCIAL AND RELATIONSHIP CAPITAL

Clause 6.3 – Human rights
Clause 6.6 – Fair operating practices
Clause 6.7 – Consumer issues
Clause 6.8 – Community involvement and development

ISO 26000 AND NATURAL CAPITAL

Clause 6.5.3 – Prevention of pollution
Clause 6.5.4 – Sustainable resource use
Clause 6.5.5 – Climate change mitigation and adaptation
Clause 6.5.6 – Protection of the environment, biodiversity and restoration of natural habitats

Content of standards of Framework through the lens of ‹IR›

Organisational overview and external environment
Governance
Business model
Risks and opportunities
Strategy and resource allocation
Performance
Outlook
Partial Partial Partial Partial

ISO 26000 AND ORGANIZATIONAL OVERVIEW AND EXTERNAL ENVIRONMENT

Clause 7.5 Communication on social responsibility
Clause 7.5.3, Box 15 Reporting on social
responsibility
Clause 7.2 The relationship of an organization’s characteristics to social responsibility

ISO 26000 AND GOVERNANCE

Clause 6.2 Organizational governance

ISO 26000 AND PERFORMANCE

Clause 7.5 Communication on social responsibility

Clause 7.5.3, Box 15 Reporting on social responsibility

ISO 26000 AND OUTLOOK

Clause 7.3 Understanding the social responsibility of an organization


Dialogue participants

CDP
CDSB
FASB
GRI
IASB
IIRC
ISO
SASB