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ISO 26000 is primarily focused on social responsibility. This international standard provides guidance on how organizations can operate in a socially responsible way, which means considering the impact of their decisions and activities on society and the environment. By promoting sustainable practices and ethical conduct, ISO 26000 helps organizations understand their role in promoting social well-being, fair labor practices, human rights, and community engagement. It emphasizes the importance of stakeholders and encourages transparency, accountability, and respect for cultural differences.

The standard is not specifically aimed at financial performance, which would involve metrics and strategies directly linked to profitability and economic success. While quality management aligns with systems that ensure products and services meet customer expectations, it does not encompass the broader implications of social responsibility. Environmental impact reduction is a significant aspect that may fall under the broader framework of social responsibility, but ISO 26000 addresses a wider array of social issues beyond environmental concerns alone.