ISO 26262 is intended to be applied to safety-related systems that include one or more electrical and/or electronic (E/E) systems and that are installed in series production passenger cars with a maximum gross vehicle mass up to 3 500 kg. ISO 26262 does not address unique E/E systems in special purpose vehicles such as vehicles designed for drivers with disabilities.

Systems and their components released for production, or systems and their components already under development prior to the publication date of ISO 26262, are exempted from the scope. For further development or alterations based on systems and their components released for production prior to the publication of ISO 26262, only the modifications will be developed in accordance with ISO 26262.

ISO 26262 addresses possible hazards caused by malfunctioning behaviour of E/E safety-related systems, including interaction of these systems. It does not address hazards related to electric shock, fire, smoke, heat, radiation, toxicity, flammability, reactivity, corrosion, release of energy and similar hazards, unless directly caused by malfunctioning behaviour of E/E safety-related systems.

ISO 26262 does not address the nominal performance of E/E systems, even if dedicated functional performance standards exist for these systems (e.g. active and passive safety systems, brake systems, Adaptive Cruise Control).

ISO 26262-10:2012 provides an overview of ISO 26262, as well as giving additional explanations, and is intended to enhance the understanding of the other parts of ISO 26262. It describes the general concepts of ISO 26262 in order to facilitate comprehension. The explanation expands from general concepts to specific contents.

In the case of inconsistencies between ISO 26262-10:2012 and another part of ISO 26262, the requirements, recommendations and information specified in the other part of ISO 26262 apply.