EMAS and ISO 26000 : EMAS, performance - credibility - transparency; April 2013 (first edition)

In 2010 the International Organisation for Standardization (ISO) launched ISO 26000, an international standard providing guidance on translating social responsibility principles into effective actions. Its main objective is to promote a global common understanding of social responsibility among organisations in both the private and public sector, regardless of their size, activity or location. Although ISO 26000 is comprehensive, it is not intended to replace existing standards. It rather complements them by providing instructions for embarking on the sustainability journey. ISO 26000 is a voluntary standard that is not meant for certification purposes (it only offers guidance!). EMAS is more robust and demanding in this regard as it is a standard which is checked (verification and validation) by independent third parties. ISO 26000 focuses on seven core subjects concerning social responsibility: environment, fair operating practices, consumer issues, community involvement and development, human rights, labour practices and organizational governance.