ISO/WS ESG
Framework for implementing environment, social and governance (ESG) principles
Cadre de mise en œuvre des principes environnementaux, sociaux et de gouvernance
The IWA will provide a high-level framework and set of principles to address how to implement and embed ESG within the culture of an organization to support management of ESG performance, and to support measurement and reporting under existing frameworks to enable consistency, comparability, and reliability of ESG reporting and practices globally.
 
It will provide guidance identifying high-level existing requirements which covers all elements of “E”, “S” and “G” in a holistic way to provide integrated solutions, with requirements that specify measurable key performance indicators to support the evaluation of levels of maturity within the organization.
 
The IWA can be used by all organizations in all sectors but in particular SMEs and organizations in developing countries. It will be complementary and interoperable with existing voluntary and regulatory reporting frameworks to facilitate global harmonization and alignment on ESG principles and approaches, and is not in itself a reporting framework.
The IWA will provide a high-level framework and set of principles to address how to implement and embed ESG within the culture of an organization to support management of ESG performance, and to support measurement and reporting under existing frameworks to enable consistency, comparability, and reliability of ESG reporting and practices globally.
 
It will provide guidance identifying high-level existing requirements which covers all elements of “E”, “S” and “G” in a holistic way to provide integrated solutions, with requirements that specify measurable key performance indicators to support the evaluation of levels of maturity within the organization.
 
The IWA can be used by all organizations in all sectors but in particular SMEs and organizations in developing countries. It will be complementary and interoperable with existing voluntary and regulatory reporting frameworks to facilitate global harmonization and alignment on ESG principles and approaches, and is not in itself a reporting framework.