Templates and records · ISO 26000:2010 · Clause 7.3.2

ISO 26000 core subjects assessment template

A methodical review of the seven core subjects and their issues to decide which really matter to the company and to those affected by it.

In one sentence

The core subjects assessment works through the seven ISO 26000 subjects and their issues, judges for each one whether it is relevant and whether it is significant for the organisation and its stakeholders, and records the conclusion in writing; it is good practice, because the guidance recommends determining the relevance and significance of the subjects (7.3.2) but does not require this to be documented.

Content reviewed on 17 October 2026

Where the standard requires it: ISO 26000:2010 · Clause 7.3.2 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.
Type of information: Good practice Good practice: ISO 26000 is a guidance standard (clause 7.3.2)
Who fills it in: Social responsibility lead with top management With representatives from each department and, where possible, from stakeholders
When: When the social responsibility approach is launched And at each review, usually every one or two years
How long it is kept: Decided by the organisation As a guidance standard, ISO 26000 sets no retention periods. Keeping several years’ worth lets you show progress over time, which is what stakeholders value most.

What the standard requires

What ISO 26000:2010 demands and what it leaves to your judgement

The guidance recommends reviewing every core subject —organisational governance, human rights, labour practices, the environment, fair operating practices, consumer issues and community involvement— to identify which issues are relevant given the company’s activities and sphere of influence, and which are significant because of their impacts.

It stresses that governance cuts across everything and that the absence of a law on an issue does not make it irrelevant. Stakeholders should take part in the assessment.

It is the voluntary, less formal counterpart to the double materiality assessment in the European sustainability reporting standards: it lacks the financial dimension and documented thresholds.

Read it in context: Organizational governance, in the ISO 26000:2010 Academy

Structure

Fields the template should include

Core subject and issue
Link to the business and to the value chain
Relevance: yes or no, and why
Significance: impacts on stakeholders and on sustainable development
Stakeholders consulted
Current situation: what is already being done
Conclusion and priority

Example

Example: fruit and vegetable cooperative (fictitious organisation)

Company, people and figures are fictitious: the example only shows what a properly completed record looks like.

Field	Content
Organisation	Vegamar Horticultural Cooperative (fictitious) · 380 workers, 60 % of them seasonal harvest staff
Labour practices · conditions of work	Relevant and significant · housing and transport for seasonal workers · high priority
Environment · sustainable resource use	Relevant and significant · irrigation from an over-abstracted aquifer · high priority
Consumer issues · health and safety	Relevant · pesticide residues · already covered by the quality system · medium priority
Community · employment creation	Relevant · largest employer in the municipality · medium priority
Consumer issues · access to essential services	Not relevant to the business
Consultation	Works council, two local councils and three retail customers

At the audit

Mistakes auditors commonly flag

Entire subjects are ruled out without reviewing their issues one by one.
Only top management carries out the assessment, without listening to anyone outside.
What is relevant is confused with what is already done well.
The conclusion is never turned into priorities or a plan.

In Kimobox

How this record is kept in Kimobox

1The assessment is kept by core subject as a versioned record.
2The stakeholder map and their expectations are linked to each issue.
3Priorities flow into the action plan with owners and deadlines.

Frequently asked questions

What people ask us before getting started

Do all seven subjects have to be addressed?

They all have to be reviewed. Beyond that, the guidance accepts that not every issue is relevant to every organisation; what matters is justifying why one is ruled out.

Is it the same as a materiality assessment?

They are similar. The double materiality assessment in the European standards is more demanding: it adds the financial perspective, 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.

ISO 26000:2010 — Guidance on social responsibility ISO · 2010 ed.
ISO 26000 — Social responsibility (including ISO’s statement on certification) ISO · Information page