What WCAG means and where its scope ends
WCAG stands for Web Content Accessibility Guidelines. They are published by the W3C through its Web Accessibility Initiative (WAI). What sets them apart from any book of best practice is verifiability: every requirement is worded so that two independent auditors reach the same verdict about the same screen.
Three layers that get mixed up in practice are worth separating. Web accessibility is the property of the site. The WCAG are the yardstick that measures that property. And the law decides who is required to meet it and from when. The W3C neither legislates nor sanctions: it writes the yardstick, and European and national rules then adopt it by reference. Arguing about «whether the WCAG are mandatory» conflates all three layers.
The nominal scope is web content, meaning whatever is delivered to the browser and can be interpreted by assistive technology. Native mobile apps, desktop software and office documents fall outside the literal text, although the European reference standard and much of public procurement assess them by analogy against the same criteria.
There is a second limit that is often misunderstood. The WCAG prescribe neither a particular design nor a particular component. They describe required outcomes rather than implementations, which is why the same screen allows several equally conformant solutions.