ISO 26000 is based on the concept of Corporate Social Responsibility and provides the framework for business support to implement its principles, with relevant actions, initiatives and best practices.
ISO 26000 is a guide to the implementation of CSR, covering all areas of ethics, the principles of sustainability and governance, the environment and consultation with the local community. Provides principles and guidelines and not required criteria. It is not certifiable as a standard, but upon successful completion of the inspection, a certificate of proper application of the standard may be issued.
In general, CSR is the way through which a company achieves a balance of economic, environmental and social imperatives, while at the same time addresses the expectations of shareholders and stakeholders.