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ISO emite principios para el desempeño y la presentación de informes ESG


The International Organization for Standardization (ISO) announced the launch of the ISO ESG Implementation Principles, a new set of guidance aimed at enabling companies globally to improve ESG integration, performance, measurement and reporting.

The new principles are being released, according to ISO, as companies face increasing ESG scrutiny and a substantial increase in ESG regulations, including the EU’s CSRD, the UK’s Modern Slavery Act, and the ISSB’s IFRS S1 and S2 disclosure requirements, while sustainability reporting continues to suffer from inconsistencies and variations across different jurisdictions, company sizes and sectors, with the guidance aimed at enabling more consistent reporting. ISO said that the principles are applicable to organizations ranging from small businesses to multinational corporations, as well as ESG consultants, academia, research institutions, and NGOs.

In a statement announcing the launch of the new principles, ISO said:

“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.”

According to ISO, the new principles are designed to support management of ESG performance, improve 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, and promote global consistency, to enable clear communication of sustainability efforts. ISO said that the guidance will provide a structure to help organizations integrate existing ESG requirements, establish KPIs, and assess maturity in their ESG practices.

Sergio Mujica, Secretary-General, ISO, said:

“ISO’s ESG implementation principles will foster a lasting culture of ESG that will bring real value to organizations, governments, investors, and consumers. These guidelines will help accelerate the adoption of sustainable business practices, which benefits diverse communities and the environment.”

The principles, available on ISO’s website, were developed in collaboration with national standards bodies including the British Standards Institution (BSI), the Standards Council of Canada (SCC), and the Brazilian Association of Technical Standards (ABNT), and incorporate input from more than 1,900 industry experts globally.

Susan Taylor Martin, Chief Executive at BSI, said:

“I am delighted that BSI has co-led the development of these Implementation Principles to help organizations of all types embed ESG in a measurable and consistent way. This can help society drive real change in areas including emissions, biodiversity protection, mobilizing green investments and fostering inclusivity, and ultimately can help accelerate progress towards a fair society and sustainable world.”

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