Provides guidance to all types of organizations, regardless of their size or location, on: - concepts, terms and definitions related to social responsibility; - the background, trends and characteristics of social responsibility; - principles and practices relating to social responsibility; - the core subjects and issues of social responsibility; - integrating, implementing and promoting socially responsible behaviour throughout the organization and, through its policies and practices, within its sphere of influence; - identifying and engaging with stakeholders; and - communicating commitments, performance and other information related to social responsibility.