The ISO 26000 scope clearly 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. However, the practical value of ISO 26000 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. 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.