The Role of Higher Educational Institutions in the Sultanate of Oman in Practicing Social Responsibility in Light of Principles of ISO 26000 The primary objective of this study is to examine the role of some institutions of higher education in the Sultanate of Oman in practicing the social responsibility according to the principles of ISO 26000 as perceived by a sample of (310) managers from these institutions. For this purpose, a questionnaire was composed of thirty-two statements spread over seven axes. The study results showed that the role of Omani higher education institutions in practicing the role of social responsibility is high in the axes of 'accountability', 'the transparency', 'respect for the rule of law' and 'respect for : international norms of behavior'. In contrary, this role is average in the axes of 'the ethical behavior', 'respect for the interests of interested parties' and "human rights'. Moreover, the results indicated that there were no statistically significant differences, at the level of significance (0.05) between the responses of the sample due to the variable 'type of institution and the variable 'level of the institution'. On the other hand, the results showed that there were a presence of statistically significant differences at the level of significance (0.05) due to the variable 'Job Title' in favor of 'the highest job titles'. One of the most important recommendations of the study is that the institutions of higher education establish control entities. Their mission is to make sure of the validity of the information that is provided before it takes any legal action. The higher education institutions also participates with the individuals in making decisions by finding their representatives, who are elected democratically to attend meetings held by institutions of higher education.