ISO 26000:2010 Guidance on Social Responsibility is a set of guidelines created by the International Organization for Standardization (ISO) to help organizations understand and implement socially responsible practices. This document is not a standard, but provides guidance to organizations on how to become more socially responsible.

The purpose of ISO 26000:2010 is to help organizations identify, understand and meet their responsibilities to their stakeholders, the environment, and their communities. It provides a framework for organizations to assess their current practices and to develop plans to improve them.

The guidance is divided into seven sections, each of which covers a different aspect of social responsibility. These sections are:

• 1. Organizational Governance - This section covers how organizations can achieve equitable, transparent and responsible decision-making. It outlines the principles of good governance and provides guidance on how an organization can establish and implement effective policies and procedures.
• 2. Human Rights - This section covers the rights of individuals, such as the right to life, freedom and dignity. It outlines the responsibilities of employers and organizations in protecting and promoting these rights.
• 3. Labor Practices - This section covers the responsibilities of employers and organizations in providing fair and safe working conditions, as well as upholding labor rights. It outlines the principles of good labor practices and provides guidance on how to ensure these principles are met.
• 4. Environment - This section covers the responsibilities of organizations in protecting and preserving the environment. It outlines the principles of environmental protection and provides guidance on how to reduce the environmental impact of an organization's activities.
• 5. Fair Operating Practices - This section covers the responsibilities of organizations in conducting their activities in a fair and ethical manner. It outlines the principles of good business practices and provides guidance on how to ensure these principles are met.
• 6. Consumer Issues - This section covers the responsibilities of organizations in providing safe and reliable products and services. It outlines the principles of consumer protection and provides guidance on how to ensure these principles are met.
• 7. Community Involvement and Development - This section covers the responsibilities of organizations in promoting the development of their communities. It outlines the principles of community involvement and provides guidance on how to ensure these principles are met.

The ISO 26000:2010 Guidance on Social Responsibility provides organizations with a comprehensive set of guidelines to help them understand and meet their responsibilities to their stakeholders, the environment, and their communities.

By following these guidelines, organizations can ensure that they are being socially responsible and are taking steps to make a positive impact on their stakeholders, the environment, and their communities.