Organizations around the world, and their stakeholders, are becoming increasingly aware of the need for socially responsible behaviour. An organization's performance in relation to the society in which it operates and an organization's impact on the environment has become a critical part of measuring its overall performance and its ability to continue operating effectively. Organizations are subject to greater scrutiny by their various stakeholders, for example, clients or consumers, workers and their trade unions, members, non-governmental organizations, investors, partner companies, and others. The way the organization's social responsibility performance is perceived can influence, among other things, its competitive advantage, its reputation, its ability to attract and retain workers, members or customers, clients or users, the maintenance of employees' morale, commitment and productivity, the view of investors and their relationship with companies, governments, the media, suppliers, peers, customers and the community in which it operates. The standard ISO 26000 is laid out as a guideline which shall facilitate strategic planning and implementation of social responsibility in the widest sense. The current draft standard expressly points out that ISO 26000 (such as ISO 14001) is not a management system standard and not intended or appropriate for certification purposes or regulatory or contractual use. Any offer to certify, or claims to be certified, to ISO 26000 would be a misrepresentation of the intent and purpose and a misuse of this International Standard. The aim of ISO 26000 is rather to provide those organizations with information and guidance which, on the basis of the latest discussions, take serious account of the principles, practices, core subjects and issues pertaining to social responsibility and intend to constantly and sustainably align their organization to this. Central starting point of addressing social responsibility in accordance with ISO 26000 are, in addition to governance mechanisms, lived value systems, thought patterns, behavior and practices of the organization or organization members. This International Standard is intended to be useful to all types of organizations in the private, public and non profit sectors, whether large or small, and whether operating in developed or developing countries. With this framework, the standard shall support companies to contribute to sustainable development. The Committee responsible for this standard is NA 095-04-01 AA "Gesellschaftliche Verantwortung von Organisationen" ("Social responsibilities of organizations") at DIN.