The GB/T 39604-2020 standard is a newly established social accountability management system standard, based on the high-level structure of general management system standards by the International Organization for Standardization (ISO). It is a "requirements" standard and represents China's first certifiable social accountability management system standard.

According to GB/T 36000, the core subjects of social accountability for any organization include organizational governance, human rights, labor practices, the environment, consumer issues, fair operating practices, and community involvement and development. Consequently, legal and regulatory requirements related to an organization’s social accountability encompass relevant laws and regulations in these seven areas. Other management systems related to the social accountability management system include those targeting one or more of these subjects or their topics, such as quality management systems, environmental management systems, occupational health and safety management systems, food safety management systems, anti-corruption management systems, compliance management systems, intellectual property management systems, and information security management systems. As the economy and society evolve, these related management systems will continue to develop and change, and new management systems may emerge.