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Templates and records · ISO 26000:2010

ISO 26000 templates and records

Nine records for putting the social responsibility guidance into practice. None is mandatory, because ISO 26000 cannot be certified: they are how you show it is being applied.

In one sentence

ISO 26000 is a social responsibility guidance standard with no certifiable requirements, so it demands no records at all; the templates in this section are good practice for applying its recommendations —assessment of the seven core subjects, stakeholder identification, due diligence, action plan and review— and for answering customers, investors or a future SGE 21 certification with evidence.

Content reviewed on

Nature
Guidance, not a requirements standard ISO states that it is not intended for certification
Records required
None Everything described here is good practice
Core subjects
7 Clause 6, from organisational governance to community involvement
Integration throughout the organisation
Clause 7 Relevance, priorities, communication, credibility and review
Certifiable alternative
SGE 21 Forética standard, 2024 version

Contents


ISO 26000:2010 templates and records

Clauses are cited using the numbering of ISO 26000:2010, the only edition published. As it is a guidance standard, no template is mandatory: all are listed as good practice.

Frequently asked questions


What people ask us before getting started

Which records does ISO 26000 require?

None as an obligation: the guidance says “should”, never “shall”. Even so, without records there is no way to show a customer or an investor that the company follows its recommendations, which is why these templates are useful.

Can a company be certified to ISO 26000?

No. ISO states explicitly that the guidance is not intended for certification and that any offer to certify against it misrepresents its purpose. What does exist is assurance of a sustainability report or certification to another standard, such as SGE 21.

Are these records useful for the CSRD?

In part. The core subjects assessment and the stakeholder map are a good basis for the double materiality assessment, but the CSRD adds financial materiality, documented thresholds and external assurance.

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Sources


Where each figure comes from

References to the official text in force. If a standard is revised, this page is updated and the review date says so.

  1. ISO 26000:2010 — Guidance on social responsibility ISO · 2010 ed.
  2. ISO 26000 — Social responsibility (including ISO’s statement on certification) ISO · Information page
  3. Guiding Principles on Business and Human Rights United Nations (OHCHR) · 2011
  4. SGE 21. Sistema de Gestión Ética, Sostenible y Responsable (Ethical, Sustainable and Responsible Management System) Forética · October 2024 version