ISO 26000 — Clause 4
The 7 Core Principles
These seven principles are the ethical foundation of ISO 26000. They answer the question: how should an organisation behave as it works toward social responsibility? A principle is not a checklist — it is a disposition, a lens through which decisions are examined.
Why These Principles Matter More Than Ever
When pressure mounts — from institutions, from politics, from markets — to deprioritise social responsibility, these principles provide a stable reference point. They were developed through multi-stakeholder consensus across 90 countries. They are not partisan. They are the considered judgement of the global community about what responsible behaviour looks like for any organisation, anywhere.
Accountability
An organisation should be accountable for its impacts on society, the economy, and the environment.
Accountability means accepting scrutiny and being answerable to those affected by your decisions — including those who have no direct say in them. Without it, social responsibility is purely performative.
Transparency
An organisation should be transparent in its decisions and activities that affect society and the environment.
Trust is built when organisations disclose how decisions are made, not just what decisions were made. Transparency is a precondition for informed stakeholder engagement.
Ethical Behaviour
An organisation should behave ethically — based on honesty, equity, and integrity, with concern for people, animals, and the environment.
Ethics go beyond legal compliance. This principle asks organisations to act on values that respect all stakeholders, even when no rule compels them to.
Respect for Stakeholder Interests
An organisation should respect, consider, and respond to the interests of its stakeholders.
Organisations do not exist in isolation. Many groups are affected by what an organisation does — even those who are not its owners, customers, or employees. Their interests deserve genuine consideration.
Respect for the Rule of Law
An organisation should accept that the rule of law is mandatory and that no individual or organisation is above the law.
Laws establish the minimum floor for responsible conduct. This principle is not merely procedural — it affirms that a stable, predictable legal order is itself a social good worth upholding.
Respect for International Norms of Behaviour
An organisation should respect international norms of behaviour — especially where national law fails to provide adequate social and environmental protection.
Some protections exist in international consensus even where local laws do not enforce them. This principle asks organisations to comply with the spirit of international standards, not just the letter of local rules.
Respect for Human Rights
An organisation should respect human rights and recognise both their importance and their universality.
Human rights are universal — they apply regardless of nationality, legal jurisdiction, or political climate. Organisations have a responsibility to respect them and to avoid being complicit in their violation.