ISO 26000 aims to provide guidance and recommendations as to which issues a responsible business should focus on when setting goals, formulating policies, and reporting, etc.
The standard will focus on issues such as human rights, working conditions, environmental factors, consumer factors, social development, business leadership and fair business procedures.
The work has been underway since 2004, involving participation by approx. 400 experts from more than 60 countries. The standard is expected to be finally adopted at a conference in Copenhagen in 2010. It will not be possible for businesses to be certified under the ISO 26000 standard, as it will only serve as a guide.
However, Danish Standards is currently developing a standard – S-397 – which will be designed as a management system in relation to international standards, and will follow ISO 26000. It will be possible for businesses to use this Danish standard as a reference document in relation to their international activities.