ISO 26000 is a set of international standards for social responsibility. It was developed in November 2010 by International Organization for Standardization. The goal of these standards is to contribute to global sustainable development by encouraging business and other organizations to practice social responsibility to improve their impacts on their workers, their natural environments and their communities. The standards were designed to fit into an integrated management system.

An organization's relationship with the society and the environment in which it operates is a critical factor in its ability to continue operating effectively. This standard is used as a measure for an organization's performance as it provides guidance on how it should operate in a socially responsible way.

The structure of ISO 26000 is as follows:

This standard was developed by ISO/TMBG Technical Management Board - groups. ISO chose the Swedish Standards Institute (SIS) and the Brazilian Association of Technical Standards (ABNT) to provide the joint leadership of the ISO Working Group on Social Responsibility (WG SR). The WG SR was given the task of drafting an International Standard for social responsibility that was published in 2010 as ISO 26000. The 2010 version was reviewed and confirmed by ISO in 2021 and remains current.

ISO 26000 offers guidance on socially responsible behavior and possible actions. There are three ways in which it is different from the more widespread standards designed for companies to use to meet particular requirements for activities such as manufacturing, managing, accounting and reporting:

The Seven Key Principles, advocated as the roots of socially responsible behavior, are:

The Seven Core Subjects, which every user of ISO 26000 should consider, are:

Many of the 84 pages of the standard are devoted to definitions, examples, and suggestions on how to identify and communicate with stakeholders, and how to identify and address specific issues in each Core Subject area.