KPIs per ISO 26000 core subject
Define metrics for each core subject, assign responsible parties and set collection intervals. Data is validated and stored with history for trend analysis and audit.
Sustainability Reporting —
ISO 26000 and ESG in one system
Structure your sustainability work according to ISO 26000's seven core subjects with Spineweb. Meet CSRD requirements, document social responsibility and report ESG data to customers, investors and authorities — all in one integrated management system.
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Screenshot — ESG overview
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ISO 26000 & sustainability reporting
Social responsibility under ISO 26000 — in a digital management system
ISO 26000 is the international standard on social responsibility (SR), published by ISO in 2010. It is a guidance document — not a certification system — that gives organizations of all sectors and sizes guidelines for how to integrate social responsibility into operations and stakeholder relationships. ISO 26000 complements legal requirements like CSRD and frameworks like GRI, and is used globally as the primary framework for strategic sustainability work.
The seven core subjects of ISO 26000
The standard defines seven core subjects that every organization should identify, assess and act on:
- 1. Organizational governance — structures and processes for accountability and decision-making
- 2. Human rights — due diligence, risk assessment and protection of fundamental rights
- 3. Labour practices — employment conditions, health and safety, social dialogue
- 4. The environment — precautionary principle, lifecycle perspective and climate impact
- 5. Fair operating practices — anti-corruption, fair competition and responsible supply chain
- 6. Consumer issues — product safety, privacy, responsible marketing and accessibility
- 7. Community involvement and development — local engagement, education and economic development
ISO 26000 vs CSRD — two complementary perspectives
ISO 26000 is a voluntary guidance document that gives the organization an internal framework for structuring sustainability work. CSRD (Corporate Sustainability Reporting Directive) is an EU legal requirement for external sustainability reporting with audit. Most organizations need both: ISO 26000 to build systematic processes and culture, CSRD to meet the legislator's and market's requirements. Spineweb supports both perspectives in the same system.
Features
ISO 26000 support in Spineweb
Translate ISO 26000's seven core subjects into measurable KPIs, documented policies and traceable actions — without manual Excel work.
The environment — core subject 4
Collect carbon emissions (scope 1, 2 and 3), energy use, water consumption and waste in structured format — linked to ISO 26000's environmental perspective and lifecycle analysis.
Human rights & labour practices
Document human rights due diligence, manage data on labour conditions, diversity, sick leave and training hours — core subjects 2 and 3 of ISO 26000.
Legal monitoring & CSRD compliance
ISO 26000 and CSRD legislation integrates with the legal monitoring module — track regulatory changes and document compliance in the same system as other sustainability work.
Fair operating practices & suppliers
Evaluate suppliers against ISO 26000 criteria, document anti-corruption work and manage scope 3 data — core subject 5 in practice.
Reports & external disclosure
Export sustainability data structured according to ISO 26000, GRI and CSRD/ESRS for annual reports, bank forms and customer and investor inquiries.
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Screenshot — Sustainability report & ESG data
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Related modules
Sustainability reporting requires a complete system
Credible sustainability reporting is built on well-structured base functions throughout the management system.
AI assistant
What can you ask the assistant?
The assistant can search your sustainability activities, summarize ESG data and help you draft reports.
Summarize our registered ESG activities for the last quarter
Which ISO 26000 core subjects do we cover in the system?
Create a draft of our sustainability report for the current year
Which sustainability targets have we registered and how are we tracking?
AI processing runs on AWS Bedrock in eu-north-1 — your data never leaves the Nordics.
Frequently asked questions
Questions about ISO 26000 and sustainability reporting
What is ISO 26000?
ISO 26000 is the international standard on social responsibility (SR), published by ISO in 2010. It is a guidance document that gives organizations of all sectors and sizes guidelines for integrating social responsibility into operations and stakeholder relationships. ISO 26000 is not certifiable — there is no third-party certificate to obtain — but the standard is used globally as a framework for sustainability work and reporting.
What are ISO 26000's seven core subjects?
ISO 26000 defines seven core subjects that every organization should address: 1) Organizational governance — structures and processes for decision-making and accountability. 2) Human rights — due diligence, risk assessment and protection of fundamental rights. 3) Labour practices — employment conditions, health and safety, social dialogue. 4) The environment — precautionary principle, lifecycle perspective and climate impact. 5) Fair operating practices — anti-corruption, fair competition and responsible supply chain. 6) Consumer issues — product safety, privacy and accessibility. 7) Community involvement and development — local engagement, education and economic development.
Is ISO 26000 certifiable?
No. ISO 26000 is a guidance standard, not a certification system. There is no accredited third-party certification against ISO 26000. Organizations can however choose to report on how they apply the standard's principles and guidance — and integrate the ISO 26000 framework into their sustainability report or combine it with reporting frameworks such as GRI Standards.
What is the difference between ISO 26000 and CSRD?
ISO 26000 and CSRD serve different purposes. ISO 26000 is a voluntary international guidance document for how an organization should integrate social responsibility — regardless of sector or size. CSRD (Corporate Sustainability Reporting Directive) is an EU legal requirement that requires large companies to report sustainability data according to ESRS standards with external audit. Many organizations use ISO 26000 as an internal framework to build systematic processes, and CSRD for external reporting to the capital market.
How does a management system support ISO 26000 work?
A management system like Spineweb helps organizations translate ISO 26000's principles into practical action: define KPIs per core subject, document policies on human rights and labour conditions, manage deviations and improvement actions, monitor relevant legislation and evaluate suppliers from a social responsibility perspective. All data is collected with traceability and audit support.
What KPIs are measured per ISO 26000 core subject?
Examples per core subject: Organizational governance — board composition, internal audit. Human rights — supplier evaluations with HR criteria, reported violations. Labour practices — sick leave, staff turnover, training hours, pay equity. The environment — CO2 scope 1–3, energy, water, waste. Fair operating practices — anti-corruption training, whistleblower cases. Consumer issues — customer complaints, product recalls. Community involvement — socially invested amount, community projects.
Get started with ISO 26000 and sustainability reporting
Book a demo and see how Spineweb helps you structure work with ISO 26000's core subjects, collect ESG data and meet CSRD requirements — all in one system.