ISO 26000 provides guidance on how businesses and organizations can operate in a socially responsible way. This standard is generic in nature and is applicable globally to any organization irrespective of their activity, size, or location. ISO 26000 provides guidance and helps businesses and organizations understand what social responsibility is, and it helps them translate the social responsibility principles into effective actions and shared best practices globally.
Since the social responsibility of a business is used increasingly to measure the overall performance of a business, ISO 26000 is based on the principle if businesses act in an ethical and transparent way, it will contribute to the health and welfare of society.
Like many other popular management system standards, ISO 26000 is not contractual in nature; a third party cannot audit you and issue a certificate like they can with ISO 9001.