ISO 26000:2014 aims to assist organizations in contributing to sustainable development. Its purpose is to encourage organizations to go beyond legal compliance, recognizing that complying with the law is a fundamental duty of every organization and an essential part of their social responsibility. The intention is to promote a common understanding in the field of social responsibility and to complement other instruments and initiatives for social responsibility, rather than replace them.

ISO 26000:2010 is not a management system standard. It is not intended for certification, regulatory, or contractual use. ISO 26000:2010 is meant to provide guidance to organizations regarding social responsibility and can be used as part of public policy activities. However, for the purposes of the Marrakesh Agreement establishing the World Trade Organization (WTO), it is not intended to be interpreted as an "international standard," "guideline," or "recommendation," nor does it provide a basis for any assumption or finding that a measure is consistent with WTO obligations.

Furthermore, it is not intended to provide a basis for legal actions, complaints, defenses, or other claims in any international, domestic, or other proceedings, nor is it intended to be cited as evidence of the evolution of customary international law.

ISO 26000:2010 is not intended to prevent the development of national standards that are more specific, demanding, or of a different nature.