ISO 26000
ISO 26000 is the international guidance standard on social responsibility, published in 2010. It explains how an organization can structure its CSR approach, but it contains no requirements and cannot be certified.
It organizes social responsibility into seven core subjects: organizational governance, human rights, labor practices, the environment, fair operating practices, consumer issues, and community involvement and development. It also sets seven principles, including accountability, transparency and respect for stakeholder interests.
Since ISO 26000 cannot be certified, assessment schemes build on it instead. In France, the AFNOR "Engagé RSE" label is based on it.