ISO 26000 encourages voluntary commitment to social responsibility (SR). The SR guidance standard leads to common guidance on the concepts, definitions, and methods of evaluation. It provides guidance on the underlying principles of social responsibility and on ways to integrate socially responsible behaviour into the organization's management system.
Like all other international standards this one too is intended to be useful to all types of organizations in the private, public and non profit sectors, whether large or small, and whether operating in developed or developing countries.
ISO 26000:2010 is not a management system standard. It is not intended or appropriate for certification purposes or regulatory or contractual use. Thus, the focus of an ISO 26000:2010 project is to interpret what is relevant for a specific organization, guide the organization in choosing the most appropriate social responsibility strategy, implement it and demonstrate it to the public.