Executive summary
• Through promoting integrated thinking, ISO 26000 and the International
Framework support companies in understanding and enhancing the
value they create for society and for financial investors.
• ISO 26000 is the leading international guidance on social responsibility
for organizations.
• The International Framework encourages concise communication
about how an organization’s strategy, governance, performance and
prospects, in the context of its external environment, lead to the creation
of value in the short, medium and long term. applies principles and
concepts that are focused on bringing greater cohesion and efficiency
to the reporting process, and adopting ‘ integrated thinking ’ as a way of
breaking down internal silos and reducing duplication.
• Whereas provides an overarching framework for integrated thinking
and reporting, ISO 26000 provides detailed guidance on how some of that
thinking might be developed and implemented through an organization.