Key guidelines on CSR

The following internationally recognised guidelines and principles make up the backbone of corporate social responsibility:

OECD Guidelines for Multinational Enterprises (published in 1976, latest update in 2023)

UN Global Compact (published in 2000)

ISO 26000

  • GuidanceLink to an external websiteOpens in a new tab Standard on Social Responsibility (published in 2010)
  • Themes in the guidance standard by the International Organization for Standardization (ISO) include organisational governance, human rights, labour practices, the environment, fair operating practices, consumer issues and community involvement and development.
  • an additional document has been published on using the standard for self-declaration (NPR 9026). In practice, this document is a tool for communicating that an organisation is following the principles and guidelines of ISO 26000 in its operation.
  • The Global Reporting Initiative (GRI) has published a guide on how to use the GRI Guidelines in conjunction with the ISO 26000 Guidance Standard on Social Responsibility.

Tripartite declaration of principles concerning multinational enterprises and social policy by the International Labour Organization (ILO)(published in 1977, updated in 2017)

UN Guiding Principles on Business and Human rights (published in 2011)