Core Subject of

Corporate Social
Responsibility
ISO 26000: Core Subjects of Corporate Social
Responsibility (CSR)
 ISO 26000 is an international standard that provides guidance on
corporate social responsibility (CSR). CSR encompasses the
voluntary actions and practices undertaken by organizations to
contribute to societal, environmental, and economic
development. ISO 26000 outlines the core subjects of CSR,
serving as a valuable resource for organizations aiming to
integrate social responsibility into their operations. This article
explores the core subjects identified in ISO 26000 and highlights
their significance in promoting sustainable and responsible
business practices.
What is Corporate Social Responsibility

 The company must act responsibly, and criteria for social responsibility
must be adopted to contribute towards consolidating better companies not
only in social terms-that is, companies which are mare useful to society but
better companies in purely economic terms-that is, better quality, more
efficient, more competitive companies.
 An inevitably broad concept of which we can say that it includes voluntary
actions by companies aimed at dealing with workers, consumers, or
investors or shakeholder’s concerns: in short, the concerns of all citizens.
Levels of CSR

 Social Obligation- Meet minimum regulations, do what is

required by law, no more
 Social Responsibility- Go beyond what is required by
law,mitigate negative effects
 Social Responsiveness- Proactive approach, promote
positive change
Seven Core subject of CSR
Organizational Governance

 Sometimes identified as the most critical factor in enabling an

organization to take responsibility for the environmental and
social impact of its decisions and activities, organizational
governance includes the formal and informal structures,
processes and mechanisms for decision making and
implementation based on fundamental principles of social
responsibility including organizational values and culture (i.e.,
accountability, transparency, ethical behavior, respect for
stakeholder interests, respect for the rule of law, respect for
international norms of behavior and respect for human rights)
Human Rights

 Human rights are the basic rights to which all human beings are
entitled and can be separated into civil and political rights (e.g.,
right to life and liberty, equality before the law and freedom of
express) and economic, social and cultural rights (e.g., rights to
work, food education, social security, health etc.). Issues for this
subject include due diligence; human rights risk situations;
avoidance of complicity; resolving grievances; discrimination and
vulnerable groups; civil and political rights; economic, social and
cultural rights; and adherence to fundamental principles and
rights at work
Labor Practices

 Organizations make significant contributions to society through

the jobs they create and the wages and other compensation they
provide to their workers and labor practices relate to all policies
and practices relating to the multiple dimensions of work
performed on behalf of the organization, with specific issues
including employment and employment relationships; conditions
of work and social protection; social dialogue; health and safety
at work; and human development and training in the workplace
The Environment

 Arguably CSR began with a focus on the environment

and environmental responsibility is a precondition for the
survival and prosperity of human beings and key issues
relating to the environment include prevention of
pollution; sustainable resource use; climate change
mitigation and adaptation; and protection of the
environment, biodiversity and restoration of natural
habitats
Fair Operating Practices

 Fair operating practices concern the way an organization uses it

relationships with other organizations (e.g., government
agencies, partners, suppliers, contractors, customers,
competitors and associations) to promote positive outcomes and
issues concern anti-corruption; responsible political involvement;
fair competition; promoting social responsibility in the value
chain; and respect for property rights
Consumer Issues

 Companies have multiple due and obligations to consumers

including engaging in fair marketing practices, providing factual
and unbiased information and engaging in fair contractual
practices; protecting consumers’ health and safety; promoting
sustainable consumption; providing excellent consumer service,
support and complaint and dispute resolution mechanisms;
implementing and supporting consumer data protection and
privacy; and providing access to essential services, education
and awareness
Community Involvement and Development

 Organizations are citizens of their communities and thus

have a duty to be good citizens and neighbors through
community involvement, support of education and
culture, employment creation and skills development,
technology development and access, promotion of
wealth and income creation, support for community
health and social investment
Conclusion

 ISO 26000 provides a comprehensive framework for organization to

understand and integrate corporate social responsibility into their operation.
The core subjects identified in ISO 26000 serve as guiding principles for
organizations seeking to align their practice with social environmental, and
economic sustainability. By addressing these core subjects,
organizationscan be enhance their reputation, build stakeholder trust, and
contribute to a more sustainable and inclusive society. Implementing CSR
practice based on ISO 26000 demonstrates a commitment to responible
and ethical business conduct, ultimately benefiting both the organization
and the wider community.
Thank You for Listening
GOD BLESS EVERYONE!
GROUP MEMBERS

 BOBIS
 OLIVO
 DAYOT
 DELOS SANTOS
 INNOCILLAS