BAS ISO 26000: 2014, Guidance on social responsibility, is a translation of the English version of ISO 26000: 2010, Guidance on social responsibility. The original text of the standard was prepared by ISO/TMB/ WG, Social responsibility.

This BiH standard provides guidance on the underlying principles of social responsibility, recognizing social responsibility and engaging stakeholders, the core subjects and issues pertaining to social responsibility and on ways to integrate socially responsible behavior into the organization.

Standard BAS ISO 26000: 2014 provides guidance to users and is neither intended nor appropriate for certification purposes.

This standard provides harmonized, globally relevant guidance for all types of organizations, private and public sector based on international consensus among experts representatives of the main stakeholder groups and so encourage the implementation of best practices in social responsibility worldwide.

This standard is intended to be useful for all types of organizations in the public and private sectors, whether operating in developed or developing countries. While not all parts of this International Standard will be of equal use to all types of organizations, all core subjects are relevant to every organization. All core subjects comprise a number of issues and it is an individual organization's responsibility to identify which issues are relevant and significant for the organization to address, through its own considerations and through dialogue with stakeholders. Standard will assist them in their efforts to operate in a socially responsible manner that society increasingly demands.

The ISO International Standard ISO 26000 is one of the three documents being recommended by the European Commission (EC) on guidance for European enterprises to fulfil their commitment to social responsibility.

The recommendation comes in a recently published communication of the EC from October 2011 A renewed strategy for corporate social responsibility (CSR).

This standard replaces BAS ISO 26000: 2011.

The text of the standard ISO 26000: 2014 in Bosnian language was prepared by the technical committee of the Institute for Standardization of Bosnia and Herzegovina BAS/TC 55, Social Responsibility, and will be published in the Bulletin of the Institute no. 3-4/2014.