International Workshop Agreement ISO 48 | |
Framework for implementing environmental, social and governance (ESG) principles Titre manque Reference number IWA 48:2024(en) | First edition 2024-11
© ISO 2024
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Figure 1 — Main components of the ESG framework |
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[1] | United Nations, Sustainable Development Goals, available at: https://sdgs.un.org/goals | |
[2] | ISO 46001, Water efficiency management systems — Requirements with guidance for use | |
[3] | ISO/UNDP PAS 53002, Guidelines for contributing to the United Nations Sustainable Development Goals (SDGs) | |
[4] | ISO Guide 82:2019, Guidelines for addressing sustainability in standards | |
[5] | ISO 26000:2010, Guidance on social responsibility | |
[6] | ISO 9000:2015, Quality management systems — Fundamentals and vocabulary | |
[7] | ISO 37301:2021, Compliance management systems — Requirements with guidance for use | |
[8] | ISO 31000, Risk management — Guidelines | |
[9] | ISO 37000, Governance of organizations — Guidance | |
[10] | IEC 31010, Risk management — Risk assessment techniques | |
[11] | ISO 31073, Risk management — Vocabulary | |
[12] | IWA 31, Risk management — Guidelines on using ISO 31000 in management systems | |
[13] | ISO 9004:2018, Quality management — Quality of an organization — Guidance to achieve sustained success | |
[14] | OECD, Guidelines for Multinational Enterprises on Responsible Business Conduct, available at: https://mneguidelines.oecd.org/mneguidelines/ | |
[15] | EFRAG IG1, Materiality Assessment, available at: https://www.efrag.org/sites/default/files/sites/webpublishing/SiteAssets/IG%201%20Materiality%20Assessment_final.pdf | |
[16] | EFRAG IG2, Value Chain, available at: https://www.efrag.org/sites/default/files/sites/webpublishing/SiteAssets/Draft%20EFRAG%20IG%202%20VCIG%20231222.pdf | |
[17] | EFRAG IG3, List of ESRS datapoints, Explanatory Note, available at: https://www.efrag.org/sites/default/files/sites/webpublishing/SiteAssets/EFRAG%20IG%203%20List%20of%20ESRS%20Data%20Points%20-%20Explanatory%20Note.pdf | |
[18] | EFRAG IG3, List of ESRS Data Points (online spreadsheet), available at: https://efrag.sharefile.com/share/view/s6e410fb208aa4685bf9c482ee405f48d/foa75419-44c9-4081-85a5-43217a6e8732 | |
[19] | UN guiding principles on business and human rights, available at: https://www.ungpreporting.org/resources/the-ungps/ | |
[20] | Regulation (EU) 2023/363, Sustainable Finance Disclosure Regulation (SFDR), available at: https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32023R0363 | |
[21] | ISO 37001, Anti-bribery management systems — Requirements with guidance for use | |
[22] | ISO/IEC TR 38502, Information technology — Governance of IT — Framework and model | |
[23] | ISO 9001, Quality management systems — Requirements | |
[24] | ISO 10018, Quality management — Guidance for people engagement | |
[25] | ISO 14001, Environmental management systems — Requirements with guidance for use | |
[26] | ISO 14031, Environmental management — Environmental performance evaluation — Guidelines | |
[27] | ISO 37005, Governance of organizations — Developing indicators for effective governance | |
[28] | ISO 37122, Sustainable cities and communities — Indicators for smart cities | |
[29] | ISO 37124, Sustainable cities and communities — Guidance on the use of ISO 37120, ISO 37122 and ISO 37123 | |
[30] | ISO 50006, Energy management systems — Evaluating energy performance using energy performance indicators and energy baselines | |
[31] | IWA 42, Net zero guidelines | |
[32] | ISO 14064-1, Greenhouse gases — Part 1: Specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals | |
[33] | ISO 50001, Energy management systems — Requirements with guidance for use | |
[34] | ISO 50002, Energy audits — Requirements with guidance for use | |
[35] | ISO 13073 (all parts), Ships and marine technology — Risk assessment on anti-fouling systems on ships | |
[36] | ISO 14002-1, Environmental management systems — Guidelines for using ISO 14001 to address environmental aspects and conditions within an environmental topic area — Part 1: General | |
[37] | ISO 14007, Environmental management — Guidelines for determining environmental costs and benefits | |
[38] | ISO 14008, Monetary valuation of environmental impacts and related environmental aspects | |
[39] | ISO 14015, Environmental management — Guidelines for environmental due diligence assessment | |
[40] | ISO 14016, Environmental management — Guidelines on the assurance of environmental reports | |
[41] | ISO 14040, Environmental management — Life cycle assessment — Principles and framework | |
[42] | ISO 14044, Environmental management — Life cycle assessment — Requirements and guidelines | |
[43] | ISO 14045, Environmental management — Eco-efficiency assessment of product systems — Principles, requirements and guidelines | |
[44] | ISO 14046, Environmental management — Water footprint — Principles, requirements and guidelines | |
[45] | ISO/TS 14048, Environmental management — Life cycle assessment — Data documentation format | |
[46] | ISO 14055-1, Environmental management — Guidelines for establishing good practices for combatting land degradation and desertification — Part 1: Good practices framework | |
[47] | ISO 14067, Greenhouse gases — Carbon footprint of products — Requirements and guidelines for quantification | |
[48] | ISO 21365, Soil quality — Conceptual site models for potentially contaminated sites | |
[49] | ISO 21931-2, Sustainability in buildings and civil engineering works — Framework for methods of assessment of the environmental, social and economic performance of construction works as a basis for sustainability assessment — Part 2: Civil engineering works | |
[50] | ISO/TR 27918, Lifecycle risk management for integrated CCS projects | |
[51] | ISO 28902 (all parts), Air quality — Environmental meteorology | |
[52] | ISO 14068-1, Climate change management — Transition to net zero — Part 1: Carbon neutrality | |
[53] | ISO 14090, Adaptation to climate change — Principles, requirements and guidelines | |
[54] | ISO 50004, Energy management systems — Guidance for the implementation, maintenance and improvement of an ISO 50001 energy management system | |
[55] | ISO 50047, Energy savings — Determination of energy savings in organizations | |
[56] | ISO 14002-2, Environmental management systems — Guidelines for using ISO 14001 to address environmental aspects and conditions within an environmental topic area — Part 2: Water | |
[57] | ISO 14006, Environmental management systems — Guidelines for incorporating ecodesign | |
[58] | ISO 16677-1,3 Biobanking — Germplasm — Part 1: Agricultural animal species | |
[59] | ISO 17298,4 Biodiversity – Requirements and guidelines for strategically and operationally addressing biodiversity at the organizational level | |
[60] | ISO 17317,5 Biodiversity — Guide for the characterization of products derived from native species | |
[61] | ISO 17620,6 Biodiversity — Process for designing and implementing biodiversity net gain | |
[62] | ISO 18725, Tourism and related services — Yacht harbours and drystacks — Requirements for clean harbours and active biodiversity harbours | |
[63] | ISO 4484 (all parts), Textiles and textile products — Microplastics from textile sources | |
[64] | ISO 7704, Water quality — Requirements for the performance testing of membrane filters used for direct enumeration of microorganisms by culture methods | |
[65] | ISO 21640, Solid recovered fuels — Specifications and classes | |
[66] | ISO 24591-1, Smart water management — Part 1: General guidelines and governance | |
[67] | ISO 22526 (all parts), Plastics — Carbon and environmental footprint of biobased plastics | |
[68] | ISO 37101, Sustainable development in communities — Management system for sustainable development — Requirements with guidance for use | |
[69] | ISO/TS 37107, Sustainable cities and communities — Maturity model for smart sustainable communities | |
[70] | ISO 20400, Sustainable procurement — Guidance | |
[71] | ISO 22316, Security and resilience — Organizational resilience — Principles and attributes | |
[72] | ISO 59010, Circular economy — Guidance on the transition of business models and value networks | |
[73] | ISO 59020, Circular economy — Measuring and assessing circularity performance | |
[74] | IWA 45, Sustainable critical mineral supply chains | |
[75] | ISO 22458, Consumer vulnerability — Requirements and guidelines for the design and delivery of inclusive service | |
[76] | ISO 37104, Sustainable cities and communities — Transforming our cities — Guidance for practical local implementation of ISO 37101 | |
[77] | ISO 20121, Event sustainability management systems — Requirements with guidance for use | |
[78] | ISO 45001, Occupational health and safety management systems — Requirements with guidance for use | |
[79] | ISO 45004, Occupational health and safety management — Guidelines on performance evaluation | |
[80] | BS 8950, Social value. Understanding and enhancing. Guide | |
[81] | ISO 37002, Whistleblowing management systems — Guidelines | |
[82] | ISO 37004, Governance of organizations — Governance maturity model — Guidance | |
[83] | ISO/TS 17033, Ethical claims and supporting information — Principles and requirements | |
[84] | ISO 37003,7 Fraud control management systems — Guidance for organizations managing the risk of fraud | |
[85] | ISO/TS 37008, Internal investigations of organizations — Guidance | |
[86] | ISO 53800, Guidelines for the promotion and implementation of gender equality and women’s empowerment | |
[87] | ISO 30415, Human resource management — Diversity and inclusion | |
[88] | ISO/IEC 17021-1, Conformity assessment — Requirements for bodies providing audit and certification of management systems — Part 1: Requirements | |
[89] | ISO 10010, Quality management — Guidance to understand, evaluate and improve organizational quality culture | |
[90] | ISO/TS 24178, Human resource management — Organizational culture metrics cluster | |
[91] | ISO 14004, Environmental management systems — General guidelines on implementation | |
[92] | ISO 14063, Environmental management — Environmental communication — Guidelines and examples | |
[93] | ISO 45002, Occupational health and safety management systems — General guidelines for the implementation of ISO 45001:2018 | |
[94] | ISO 22395, Security and resilience — Community resilience — Guidelines for supporting vulnerable persons in an emergency | |
[95] | ISO/IEC 17000:2020, Conformity assessment — Vocabulary and general principles | |
[96] | ISO 14019 (all parts),8 Sustainability information | |
[97] | ISO 13612-1, Heating and cooling systems in buildings — Method for calculation of the system performance and system design for heat pump systems — Part 1: Design and dimensioning | |
[98] | ISO/IEC 17029, Conformity assessment — General principles and requirements for validation and verification bodies | |
[99] | ISO/IEC TS 17035, Conformity assessment — Guidelines for validation and verification programmes | |
[100] | ISO/IEC 17030, Conformity assessment — General requirements for third-party marks of conformity | |
[101] | ISO 14020, Environmental statements and programmes for products — Principles and general requirements | |
[102] | ISO/IEC 17050-1, Conformity assessment — Supplier’s declaration of conformity — Part 1: General requirements | |
[103] | ISO/IEC 17050-2, Conformity assessment — Supplier’s declaration of conformity — Part 2: Supporting documentation | |
[104] | ISO/IEC 17024, Conformity assessment — General requirements for bodies operating certification of persons | |
[105] | ISO 14065, General principles and requirements for bodies validating and verifying environmental information | |
[106] | IESBA, Proposed International Ethics Standards for Sustainability Assurance, available at: https://www.ethicsboard.org/publications/proposed-international-ethics-standards-sustainability-assurance-including-international |
ICS 13.020.10; 03.100.02 Price based on 55 pages
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