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(Please see the ISO/IEC Directives, Part 1, Annex C, Clause C.4.3)
Standardization in the field of responsible business practices, corporate sustainability, ESG principles, and transparent reporting frameworks. This includes:
· Horizontal frameworks and guidance to support the management of the United Nations Sustainable Development Goals (SDGs).
· Environmental, Social, and Governance (ESG) horizontal principles, including disclosures and performance measurement.
· Social responsibility frameworks, to enhance accountability for the impacts of decisions and activities on society and the environment, ethical business operations, and community engagement.
Exclusions: Standards in the scope of the following committees:
· ISO/TC 207 Environment Management
· ISO/TC 309 Governance of Organizations
ISO/TC 322 Sustainable Finance
Please see attached
| Filename | Description | Size | |
|---|---|---|---|
| Purpose and Justification.pdf | Purpose and Justification.pdf | 160.19 KB | Download |
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