If your source of information has been produced by an organisation rather than a named author, then you simply replace the author with the organisation in your citation and reference.
For example, you may cite the organisation as follows:
The Royal Society for the Prevention of Cruelty to Animals (RSPCA) (2004) offers helpful advice on how to choose a kitten and how best to look after it.
and then include it in your list of references like so:
Royal Society for the Prevention of Cruelty to Animals (2004) Care for your kitten. 3rd ed. London: Harper Collins.
Government or professional bodies, companies, clubs and societies, and international organisations may all be corporate authors.
Using acronyms: It is usual practice to specify the full name of an organisation the first time it is used, followed by its abbreviated name in brackets. After this it is acceptable to use the acronym only.