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ISO 26000

ISO 26000:2010 http://www.iso.org/iso/home/standards/iso26000.htm

The ISO 26000:2010 provides guidance on what social responsibility is helps businesses and organizations translate principles into effective actions and shares best practices relating to social responsibility, globally. It is aimed at all types of organizations regardless of their activity, size or location. It is not a certifable standard. 

A helpful user guide  http://www.normapme.eu/en/page/45/corporate-social-responsibility.

on the ISO 26000 is available for SMEs from NORMAPME (a not-for-profit organisation dedicated to the interests of Small and Medium sized Enterprises in the European standardisation system.