-Romania). The ISO's International Workshop Agreement IWA 26:2017 provides guidance on "using ISO 26000:2010 in management systems". Additional information and critiques The ISO 26000 Scope states "This International Standard is not a management system standard. It is not intended or appropriate for certification purposes or regulatory or contractual use. Any offer to certify, or claims to be certified, to ISO 26000 would be a misrepresentation of the intent and purpose and a misuse of this International Standard. As this International Standard does not contain requirements, any such certification would not be a demonstration of conformity with this International Standard." This statement includes that ISO 26000 cannot be used as basis for audits, conformity tests and certificates, or for any other kind of compliance statements. It can however be used as a statement of intention by the CEO and this is seen as its main value. The practical value of ISO 26000 has been debated. It might be limited if it merely provided a common understanding of social responsibility instead of also facilitating management routines and practices leading to social responsibility. Despite the non-certifiability, some scholars see distinct elements of a management system standard also in ISO 26000. Against this background, the potential benefits of the new standard, the managerial relevance, and specific limitations of ISO 26000 are currently being discussed. Critiques include the lack of any certification, the potential to "decouple" and isolate corporate social responsibility issues in an organization (Schwarz & Tilling 2009), the difficulty for smaller organizations to access the 100-plus-page "textbook" form of the standard, and the fact that the best practices represented by the standard tend to age; to address at least this last concern, interested parties are tracking the need and timing of a possible update. There is also a concern that ISO 26000 is just one among "too many" social impact reporting standards available to corporations. As a guidance document the ISO 26000 is an offer, voluntary in use, and encourages organizations to discuss their social responsibility issues and possible actions with relevant stakeholders. As service providers, certification bodies do not belong to an organization's stakeholders. ISO 26000 encourages its users to reconsider an organization's social responsibility or "socially responsible behaviour" and to identify/select from its recommendations those where the organization could/should engage in contributions to society. ISO 26000 encourages its users to report to their stakeholders, and get feedback, on actions taken to