International guidance launched to support organizations in navigating Environmental, Social, and Governance challenges

New freely available international guidance is being launched by the International Organization for Standardization (ISO) to better enable organizations to navigate the complex Environmental, Social, and Governance (ESG) landscape, comply with disclosure requirements and accurately measure, report and communicate their activities.

With ESG regulations reportedly having risen 155% globally in the last decade, the ISO ESG Implementation Principles aim to enhance understanding, providing actionable guidance to enable more consistent reporting applicable to organizations of all sizes and sectors, from small businesses to multinational corporations including ESG consultants, academia, research institutions, and NGOs.

The principles are designed to support effective and transparent sustainability practices through a standardized structure which provides organizations with all the information needed to achieve their ESG ambitions, regardless of where they are on their journey. The document facilitates the integration of ESG principles into organizational culture, enabling a more effective system for performance and reporting. By addressing environmental impacts (such as carbon footprinting and waste management), social considerations (like diversity and human rights), and governance practices (transparency and regulatory compliance), organizations can apply a truly holistic approach. This encourages a balanced, sustainable growth strategy, helping to accelerate progress toward a more sustainable world.

Developed through a collaborative cohort of national standards bodies including the British Standards Institution (BSI), the Standards Council of Canada (SCC), and the Brazilian Association of Technical Standards (ABNT), these principles incorporate input from over 1,900 industry experts across 128 countries. They provide a high-level structure to help organizations integrate existing ESG requirements, establish measurable Key Performance Indicators (KPIs), and assess their maturity in ESG practices.

The publication comes in the wake of enhanced scrutiny around ESG performance, and concern being voiced that ESG disclosures globally have suffered from being inconsistent and vary widely across jurisdictions, company sizes and sectors. As a result, the landscape of disclosures can make it difficult for organizations to navigate diverse frameworks, resulting in reporting inconsistencies and hindering comparability across sectors.

The ISO ESG Implementation Principles are designed to:

  • Support management of ESG performance
  • Bolster measurement and reporting under existing disclosure frameworks to enable consistency, comparability, and reliability of ESG reporting and practices globally
  • Facilitate interoperability by aligning with existing reporting standards, creating a harmonized approach to ESG compliance across borders.
  • Promote global consistency, enabling clear communication of sustainability efforts worldwide.

The guidance further aligns with broader sustainability objectives, including the UN Sustainable Development Goals and ISO’s commitment to climate action, enabling organizations to position themselves as sustainability leaders in alignment with global priorities.

For more information on the ISO ESG Implementation Principles, please visit: iso.org/ESGprinciples