ISO 26000: Guidance on social responsibility urges that, at appropriate intervals, users should report on their performance on social responsibility to the stakeholders affected. The standard suggests that the report should include:
ISO 26000 suggests that the credibility of reports would be enhanced by addressing conformance to the reporting guidelines of an external organization.
The mechanism and format of an organization's reporting is at the organization's discretion. However, the Global Reporting Initiative (GRI), a non-governmental organization (NGO) founded to develop and manage a sustainability reporting framework, has published a guidance document called GRI G4 (PDF). The document provides assistance to organizations who wish to use GRI guidelines as the reporting framework for their implementations of ISO 26000.
Another NGO, CSRWire, offers CSR & Sustainability Reports, a collection of current and past corporate sustainability, social responsibility, and environmental reports, as well the press releases that accompanied the reports.
Reporting performance on social and economic metrics is an important part of social responsibility. Accountability and transparency are key social responsibility principles. Reporting is a means of demonstrating these principles.