Sobre

• Secretaría: BSI

  Responsable de comité:
• Presidente/a:

  vacante
• Responsable de programa técnico de ISO [TPM]:

  Mr Ben Carson
  Responsable editorial de ISO [EM]:

  Ms Jessica Navarria
• Fecha de creación: 2024

Alcance

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.