This standard specifies requirements and provides guidance for all types of organisations, regardless of their size and location, on: a) concepts, terms and definitions related to social responsibility; a) background, trends and characteristics of social responsibility; b) principles and practices relating to social responsibility; c) core subjects relating to social responsibility; d) integration, implementation and promotion of socially responsible behaviour through ought the organisation and its sphere of influence; e) identification and engagement of stakeholders f) communication (internally and externally) of requirements, expectations and performance related to social responsibility - and in this way contribution to a sustainable development; g) reporting on social responsibility.