How are ISO 26000 and the International Framework
complementary ?
Both ISO 26000 and the International Framework encourage organizations
to consider how their strategy, operations and governance work together
to create outcomes that are valuable to the business, society and other stakeholders.
By promoting ‘ integrated thinking ’, both ISO 26000 and the International
Framework help organizations improve their understanding of
the factors that drive or erode value over time. In addition, both encourage
organizations to communicate how they plan to deliver value over the short,
medium and longer term.
Whereas the IIRC provides an overarching framework to support integrated
thinking and reporting, ISO 26000 provides detailed guidance on how the
thinking aspect, in particular, can develop within an organization. Those looking
to start their journey would be advised to consider using ISO 26000
as a complement to the International Framework. Those already using
ISO 26000 will recognize this as a useful foundation toward creating effective
integrated reports.