Saatja: "Justiits- ja Digiministeerium" <
[email protected]>
Saaja: "Justiits- ja Digiministeerium" <
[email protected]>
Teema: FW: Uue ISO tehnilise komitee “Vastutustundlik äritegevus ja jätkusuutlikkuse aruandlus“ asutamisettepanek
Kuupäev: 2026-09-10 12:24
Saatja: Triin Pukk <
[email protected]>
Saadetud: kolmapäev, 9. september 2026 12:49
Adressaat: Guido Viik - RAM <
[email protected]>; Katrina Belov - JUSTDIGI
<
[email protected]>
Teema: Uue ISO tehnilise komitee “Vastutustundlik äritegevus ja
jätkusuutlikkuse aruandlus“ asutamisettepanek
Tähelepanu! Tegemist on välisvõrgust saabunud kirjaga.
Tundmatu saatja korral palume linke ja faile mitte avada.
Tere,
Edastan kirja allpool.
Parimat soovides,
Triin Pukk
Standardimiskoordinaator | Coordinator of standardisation
Eesti Standardimis- ja Akrediteerimiskeskus | Estonian Centre for
Standardisation and Accreditation
+372 53 006 408 |
[email protected] <mailto:
[email protected]> |
www.evs.ee
<https://www.facebook.com/EVS.Standard/>
<https://www.youtube.com/channel/UCL0frTaBQ94Ah2LBan0TorA>
<https://ee.linkedin.com/company/eesti-standardimis-ja-akrediteerimiskesku
s?original_referer=https%3A%2F%2Fwww.google.com%2F>
From: Triin Pukk
Sent: Wednesday, August 5, 2026 10:58 AM
To:
[email protected]; ekja <
[email protected]>;
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[email protected];
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Subject: Uue ISO tehnilise komitee “Vastutustundlik äritegevus ja
jätkusuutlikkuse aruandlus“ asutamisettepanek
Lugupeetud!
Olen standardimiskoordinaator Triin Pukk ja kirjutan Teile Eesti
Standardimis-ja Akrediteerimiskeskusest.
Oleme kaardistamas Eesti huvigruppide (riigi, ettevõtjate, tarbijate ning
haridus- ja teadusasutuste) seisukohti standardimiskomitee moodustamise
vajalikkuse kohta ja selgitamas selles osalemise huvi.
Brasiilia (ABNT), Prantsusmaa (AFNOR), Taani (DS), India (BIS) ja
Suurbritannia (BSI) standardimise assotsiatsioonid on teinud ettepaneku
asutada uus ISO tehniline komitee „Vastutustundlik äritegevus ja
jätkusuutlikkuse aruandlus“ (ISO/TC „Responsible Business Practices and
Sustainability Reporting“).
Uue tehnilise komitee loomise eesmärgiks on standardiseerimine
vastutustundliku äritegevuse, ettevõtte jätkusuutlikkuse, ESG põhimõtete
ja läbipaistvate aruandlusraamistike valdkonnas.
Tehnilise komitee eesmärk on töötada välja horisontaalsed standardid, mis
pakuvad aluspõhimõtteid, juhiseid ja vahendeid organisatsioonide
toetamiseks ÜRO säästva arengu eesmärkide, keskkonna-, sotsiaal- ja
juhtimisalaste (ESG) kriteeriumide ning sotsiaalse vastutuse
integreerimisel oma strateegiatesse, tegevusse ja tulemuslikkuse
hindamissüsteemidesse.
Tõhusa ja tulemusliku töö tagamiseks tehakse ettepanek luua tehnilisele
komiteele kolm alamkomiteed:
* SC 1 “SDG Management” – Standardimine horisontaalsete raamistike
valdkonnas ja juhised ÜRO säästva arengu eesmärkide (SDG) haldamise
toetamiseks.
* SC 2 “Social Responsibility” - Standardiseerimine sotsiaalse
vastutuse valdkonnas, nagu on määratletud standardis ISO 26000:2010, et
pakkuda raamistikke, mis toetavad igas suuruses ja erineva sotsiaalse
vastutuse küpsusastmega organisatsioonide ümberkujundamist ning seega
suurendavad vastutust, eetilisi äritegevusi ning sidusrühmade ja kogukonna
kaasamist.
* SC 3 “Sustainability Reporting” – Standardiseerimine
jätkusuutlikkuse aruandluses ning horisontaalsed põhimõtted, sh
avalikustamine ja tulemuslikkuse mõõtmine.
Rohkem infot loodava komitee kohta leiate manusesse lisatud failist.
Oleme huvitatud Teie arvamusest ja ootame ettepanekuid järgmistes
küsimustes:
* Kas komitee loomine on Teie hinnangul põhjendatud ja vajalik?
* Kas käsitlusala ja teemade valik on sobiv ja piisav ning kas Teil
on selles osas muutmisettepanekuid?
* Kas olete huvitatud komitee asutamise korral selles osalema ja mil
määral?
* Kas Teie hinnangul on veel huvipooli, kellele tuleks teave uue
komitee asutamisettepanekust edastada?
Eestil on läbi EVS-i tehnilise komitee võimalik osaleda uute standardite
koostamises. Kui valmisolekut aktiivselt töörühmades osalemiseks ei ole,
siis annaks Eestis valdkonna eest vastutava komitee asutamine ning ISO
komitee peegeldamine võimaluse olla muutuste ja arengutega aegsasti kursis
ning standardite kavandeid enne jõustumist kommenteerida.
Antud valdkonnas tuleks moodustada uus EVS-i tehniline komitee, mis
koondab teemast huvitatud pooled, kes ühiselt kujundavad Eesti seisukoha.
Huvi korral saab komiteede tööst lähemalt lugeda EVS-i kodulehelt
<https://www.evs.ee/et/komiteed> .
Palun jagage seda infot oma liidu liikmetega, koostööpartnerite ja
ekspertidega, keda algatus Teie arvates veel kõnetab.
Kui Teil on küsimusi või mõtteid valdkonna standardimise kohta Eestis,
siis võtke palun minuga julgesti ühendust.
Palun Teie arvamust hiljemalt 25. septembriks 2026.
Parimat soovides,
Triin Pukk
Standardimiskoordinaator | Coordinator of standardisation
Eesti Standardimis- ja Akrediteerimiskeskus | Estonian Centre for
Standardisation and Accreditation
+372 53 006 408 | <mailto:
[email protected]>
[email protected] |
www.evs.ee
<https://www.facebook.com/EVS.Standard/>
<https://www.youtube.com/channel/UCL0frTaBQ94Ah2LBan0TorA>
<https://ee.linkedin.com/company/eesti-standardimis-ja-akrediteerimiskesku
s?original_referer=https%3A%2F%2Fwww.google.com%2F>
ISO FORM 1
ISO TS/P 337
PROPOSAL FOR A NEW FIELD OF TECHNICAL ACTIVITY
PROPOSER: DATE OF CIRCULATION:
ABNT 2026-07-09
AFNOR
DS
BIS
BSI
CLOSING DATE FOR VOTING:
2026-10-01
A proposal for a new field of technical activity shall be submitted to the Office of the CEO (to
[email protected]),
which will process the proposal in accordance with ISO/IEC Directives, Part 1, Clause 1.5.
Furthermore, a proposal will be considered as complete if every information field is complete and follows the
guidelines for proposing and justifying a new field of activity given in the ISO/IEC Directives, Part 1, Annex C.
TITLE
(Please see the ISO/IEC Directives, Part 1, Annex C, Clause C.4.2)
Responsible Business Practices and Sustainability Reporting
SCOPE
(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
PURPOSE AND JUSTIFICATION (Please use the field immediately below or attach an annex.)
(Please see the ISO/IEC Directives, Part 1, Annex C, Clause C.4.13)
The creation of the "Responsible business practices and sustainability reporting" committee provides a strategic
and practical solution to address the growing demand for integrated sustainability and accountability
frameworks. In particular, the proposed new Technical Committee would provide:
a) Unified approach to overlapping domains: ESG, SDGs, and social responsibility are closely related, and
consolidating them into one committee ensures consistent and integrated standards, avoiding duplication
and fragmentation. For example, the SDGs provide global sustainability goals against which to chart their
accelerated progress towards a fairer society and sustainable world, ESG frameworks focus on measuring
and disclosing corporate performance against these sustainability goals, and social responsibility standards
guide ethical and community-driven business practices. By combining these areas into one committee,
standards can be developed in a coordinated way, ensuring consistency while avoiding the duplication of
efforts across fragmented domains.
b) Alignment with stakeholder needs: Businesses - driven by the needs of their stakeholders – and
regulators increasingly demand holistic sustainability frameworks that address accountability,
transparency, and ethical practices whilst enabling the collection of more effective ESG data to enhance
reporting. A single committee can provide comprehensive guidance in how to navigate this complex
landscape.
c) Strategic alignment and global leadership: The scope supports ISO’s 2030 Strategy by addressing
sustainability while positioning ISO as a global leader in responsible business practices. This enhances
ISO’s influence and strengthens its reputation in driving impactful, future-oriented standards.
d) Efficient resource utilization: Combining these fields optimizes resources and simplifies participation for
stakeholders, fostering broader engagement from industries, governments, civil society and other
organizations developing ESG reporting frameworks.
Overall TC/ SC Objective and Structure:
The overall structure is envisaged to develop horizontal standards that provide foundational principles,
guidance, and tools to support organizations in integrating United Nations Sustainable Development Goals
(SDGs), Environmental, Social, and Governance (ESG) criteria, and social responsibility into their strategies,
operations, and performance assessment systems. It is proposed to create subcommittees for effective and
efficient working. Given the importance of this committee and its potential societal impact, leadership of the TC
and SCs should be distributed so as to achieve a balance across regions and developed/developing countries.
The proposed structure is as follows:
TC on Responsible Business Practices and Sustainability Reporting
SC 1 SC 2 SC 3
SDG Management Social Responsibility
Sustainability Reporting
Scope: Standardization in the Scope: Standardization in the field Scope: Standardization in
field of Horizontal Frameworks of Social Responsibility as defined Sustainability Reporting,
and Guidance to Support the by ISO 26000:2010 to provide Horizontal Principles,
Management of United Nations Frameworks that support the Including Disclosures and
Sustainable Development Goals transformation of organizations of all Performance Measurement.
(SDGs). sizes, shapes and levels of SR
maturity and thus Enhance Objective: To establish
Objective: To create cross- Accountability, Ethical Business harmonized Sustainability
cutting guidance that enables Operations, and Stakeholders and Reporting principles and
organizations and sectors to Community Engagement. frameworks that provide a
plan, implement, monitor, and consistent basis for disclosure
report actions aligned with the Objective: Manage and maintain a and performance
SDGs. comprehensive framework and measurement across sectors
standards on Social Responsibility and can align with global
Rationale: Despite a wide range (SR) as defined in ISO 26000:2010 to reporting requirements and
of voluntary initiatives, there is support the transformation of investor expectations. Future
currently no ISO-level structured organizations and business models. deliverables would include
and transversal approach to To update and expand on the converting IWA 48 into an
guide organizations of all types in principles of ISO 26000 to a series International Standard, a
operationalizing the SDGs. of standards that would methodology for KPIs, KPI
complement ISO 26000. This standards, and general
would focus on enhancing the principles and requirements
practical applicability of ISO 26000 for validation and verification.
through complementary
deliverables. It could also address Rationale: The proliferation of
the need for guidance for sector frameworks and regulatory
specific issues and provide requirements has resulted in
guidelines for SMEs and micro- fragmentation. ISO is well-
enterprises organizations with more positioned to contribute
limited resources (SMEs, micro- international consistency,
enterprises, associations) or with comparability, and coherence
less advanced levels of maturity in through normative
SR. instruments.
Rationale: While ISO 26000
provides a valuable foundation, it
lacks normative components for
measurement, voluntary
certification, and comparability.
There is a clear opportunity for new
complementary deliverables such as
materiality analysis and prioritisation
of areas of action and stakeholders,
sector-specific guidance, maturity,
education, culture and
communication. There is also a need
to align the standard with the new
concepts that have arisen since
2010, such as circular economy,
regenerative economy, sustainable
procurement, and sustainable
finance
Any future evolution of ISO 26000
will be undertaken in accordance
with ISO processes and with due
consideration of its existing
positioning and market expectations
Note: For the purpose of this committee/subcommittees, horizontal standards refer to cross-sectoral
frameworks, principles, and guidance that function as overarching frameworks for a number of sector- or
domain-specific standards. They are applicable across industries and are intended to set global benchmarks
for consistent implementation of sustainability related practices.
While all three subcommittees are aligned in supporting responsible business conduct and sustainability, their
scopes are intentionally designed to be complementary and non-overlapping, each addressing a unique but
interconnected aspect of organizational sustainability.
SC 1 (SDG Management) focuses on management system-oriented frameworks and guidance to support the
planning, implementation, monitoring, and reporting of actions aligned with the United Nations Sustainable
Development Goals (SDGs)
SC 2 (Social Responsibility) focuses on behavioural, ethical, and societal aspects of organizational conduct,
including stakeholder engagement, accountability, and community impact, building on and expanding ISO
26000.
Subcommittee 3 on Sustainability Reporting is not intended to standardize or replace national or global
disclosure frameworks. Rather, it seeks to develop horizontal principles, methodologies, and tools—such as
KPI development, performance measurement, and data assurance guidance—that help organizations meet
the expectations of existing reporting frameworks and regulatory regimes within their respective jurisdictions.
Together, the three subcommittees offer a cohesive yet clearly delineated approach to advancing sustainable
and responsible business practices globally.
TC/SC Leadership:
The following chart shows the proposed Secretariats for the TC and SCs.
Management
ISO TC Group
RESPONSIBLE
BUSINESS PRACTICES New TC
AND SUSTAINABILITY TC 207
REPORTING TC 309
TC 322
BSI, ABNT
SC 1 SC 2 SC 3
SDG SOCIAL SUSTAINABILITY
MANAGEMENT RESPONSIBILITY REPORTING
DS AFNOR BIS
• The Technical Committee (TC) will have a twinned leadership structure, with co-chairs and co-
secretaries from BSI and ABNT.
• Subcommittees (SCs) will focus on three core areas: SDG Management, Social Responsibility, and
Sustainability Reporting.
• DS will provide the Secretariat for the SDG Management SC, AFNOR for the Social Responsibility
SC, and BIS for the Sustainability Reporting SC.
• The importance of ensuring clarity in governance and coordination within and across ISO committees
active in related domains is also recognised. Appropriate mechanisms will be established to ensure
coherence, avoid duplication, and support effective stakeholder engagement
PROPOSED INITIAL PROGRAMME OF WORK (Please use the field immediately below or attach an annex)
Please see the ISO/IEC Directives, Part 1, Annex C.4.4 and C-4.5)
For each item, the initial work programme shall define the deliverable type and target dates. The initial work
programme shall also assign priorities to the different items.
The table below outlines a preliminary work programme for the new committee.
Theme Focus area Required expertise Proposed initial Potential future work
programme of
work
Sustainable Development Experts in Transfer of PC • Additional guidance
Development of high- sustainability 343 work:
Goals level/horizontal frameworks,
Management frameworks management systems, • Continued
and strategies implementation development
for sustainable strategies, and the UN ISO 53001.
development SDGs. [MSS]
that supports
the • Revision of
implementation ISO
of the UN 53002:2024
SDGs.
[PAS]
Social Societal issues Experts in social Revision of ISO • Corporate Social
Responsibility responsibility, 26000 (if Responsibility (CSR)
corporate approved) • Complementary
responsibility standards according to
frameworks. [Guidance] items described in
Clause 7 of ISO 26000
Audit expertise, and in order to support
work with CASCO as implementation
strategic liaison. (materiality matrix and
stakeholder matrix,
communication, etc.)
• Alignment with the
new concepts that
have arisen since
2010, such as circular
economy,
regenerative
economy, sustainable
procurement, and
sustainable finance
• Guidance for sector
specific issues when
not already addressed
and guidelines for
SMEs and micro-
enterprises, etc.
• Guidance regarding
credibility of evaluation
mechanisms based on
ISO 26000
• Integration of ISO
20400 and its review
depending on ISO
26000 revision
Supply chain resilience:
• guidance is needed on
aligning business with
the UN Guiding
Principles on Business
• guidance is needed on
aligning business with
OECD Guidelines for
Multinational
Enterprises on
Responsible Business
Conduct
Sustainability Development Experts in ESG, and ISO IWA 48:2024 • Methodology for KPIs.
Reporting of standards ESG reporting conversion into • Principles and
for ESG frameworks, regulatory an International requirements for
principles, specialists, Standard validation and
disclosures, sustainable finance verification for ESG
and reporting specialists, climate risk [Guidance/Code
reporting frameworks.
metrics to align analysts, corporate of Practice]
with global finance experts, risk Management of ESG data:
reporting management experts, • for more consistent
requirements, compliance/ and meaningful
reporting, which can
regulatory validation/verification.
also be used to help
compliance,
inform strategy
and investor
• to help address the
expectations. enabling power of AI
in streamlining ESG
reporting – also
recognising that there
is an environmental
impact to AI
• to support better
assessment of climate
risk (guidance is
needed on ensuring
that data is reliable
and more credibly
drives investment
decisions and
quantification of risk
for insurance
purposes)
RELATION OF THE PROPOSAL TO EXISTING INERNATIONAL STANDARDS AND ON-GOING
STANDARDIZATION WORK
☒ The proposer has checked whether the proposed scope of the new committee overlaps with the scope of
any existing ISO or IEC committee or JTC1 sub-committee
☒ If an overlap or the potential for overlap is identified, the affected committee has been informed, and an
agreement has been reached between proposer and committee on
• modification/restriction of the scope of the proposal to avoid overlapping,
• potential modification/restriction of the scope of the existing committee to avoid overlapping.
☐ If agreement with the existing committee has not been reached, please explain why the proposal should
be approved.
☐ Have proposals on this subject been submitted into an existing committee and rejected? If so, what were
the reasons for rejection?
The committee will work closely with ISO/TC 207, ISO/TC 309, ISO/TC 322, and other relevant committees to
ensure alignment and avoid duplication. The horizontal standards developed by this committee are intended
to complement and support the work of sector-specific and domain-specific committees
Management Group
To ensure coherence across those identified subject areas, align activities with ISO’s Strategy 2030, and
facilitate meaningful stakeholder engagement to enhance the impact and relevance of ISO’s work in these
critical areas, a management group composed of the leadership teams of ISO/TC 322, ISO/TC 309, ISO/TC
207, and the newly established technical committee on Responsible business practices and sustainability
reporting, will be established. These Committees have been specifically identified due to the scopes and linkage
of activities across those TCs and this proposed new TC. Effective cooperation and coordination with wider
TCs in the ISO landscape is also important, but the Committees identified have a significant role to play in
coordination of activities in this subject area.
The management group will be responsible for effective coordination of standards development for responsible
business practices, corporate sustainability, ESG principles, and transparent reporting frameworks across
ISO/TC 322, ISO/TC 309, ISO/TC 207 and this proposed new technical committee, by:
• Ensuring coherence and alignment in standards development activities.
• Identify and mitigate risks of overlap and duplication in committee outputs.
• Establishing efficient mechanisms for stakeholder engagement in the development and promotion of
these standards.
• Promoting collaboration among relevant committees to address emerging trends in responsible
business practices, corporate sustainability, and transparent reporting, ensuring that standards
collectively support ISO’s strategic goals and maintain global relevance.
This mechanism is intended to complement broader ISO-level coordination efforts across the ISO system.
LISTING OF RELEVANT COUNTRIES WHERE THE SUBJECT OF THE PROPOSAL IS IMPORTANT TO
THEIR NATIONAL COMMERCIAL INTERESTS
(Please see the ISO/IEC Directives, Part 1, Annex C, Clause C.4.8)
Sustainability is globally relevant and important to all countries—developed, developing, and underdeveloped
alike. It guides responsible growth, helps manage climate and social risks, and attracts sustainable
investment. While developed and developing nations use it to enhance transparency and reduce emissions,
underdeveloped countries can leverage it to access global markets, improve governance, and build climate
resilience. Sustainability is a universal framework for achieving long-term and inclusive development. This
topic will be of interest to all ISO members, particularly those involved with ISO/TC 322, ISO/TC 309 and
ISO/TC 207.
RELEVANT STANDARDS/ DOCUMENTS (AT INTERNATIONAL, REGIONAL AND
NATIONAL LEVEL)
• United Nations (UN) Sustainable Development Goals (SDG) 2030 Agenda
• ISO 53002:2024 Guidelines for contributing to the United Nations Sustainable Development
Goals (SDGs)
• ISO/UNDP DIS 53001 Management Systems for UN Sustainable development goals –
Requirements
• ISO 26000:2010 Guidance on social responsibility
• ISO 20400:2017 Sustainable procurement — Guidance
• EFRAG’s European Sustainability Reporting Standards (ESRS) for application under the EU’s
Corporate Sustainability Reporting Directive (CSRD)
• ISSB IFRS S1 and IFRS S2
• Global Reporting Initiative (GRI) Standards
• IWA 48 Framework for implementing environmental, social and governance (ESG) principles
RELEVANT REGULATIONS (AT INTERNATIONAL, REGIONAL AND NATIONAL
LEVEL):
• European Union’s Corporate Sustainability Reporting Directive (CSRD)
• European Union’s Corporate Sustainability Due Diligence Directive (CSDDD)
• Sustainable Finance Disclosure Regulation (SFDR)
• The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013, UK
• The Companies Act, 2013, India
• Business Responsibility and Sustainability Reporting (BRSR) Guidelines issued by Securities and
Exchange Board in India (SEBI), I
LISTING OF RELEVANT EXTERNAL INTERNATIONAL ORGANIZATIONS OR INTERNAL PARTIES
(OTHER THAN ISO AND/OR IEC COMMITTEES) TO BE ENGAGED AS LIASONS IN THIS WORK
(Please see the ISO/IEC Directives, Part 1, Clause C.4.9)
Carbon Disclosure Project
European Commission
European Financial Reporting Advisory Group
Global Reporting Initiative
International Sustainability Standards Board
International Financial Reporting Standards Foundation
International Institute for Sustainable Development
Organization for Economic Cooperation and Development
United Nations Development Programme
World Business Council for Sustainable Development
International Labour Organization (ILO)
World Resources Institute (WRI)
IDENTIFICATION AND DESCRIPTION OF RELEVANT AFFECTED STAKEHOLDER CATEGORIES
(Please see ISO Connect)
Benefits/Impacts/Examples
Industry and commerce – large industry Large companies could benefit from these standards
as they will help drive greater confidence,
consistency and credibility in the management and
measurement of responsible business conduct, and
the external communication of this. This
communication may be in order to align to UN
Sustainable Development Goals or sustainability
reporting frameworks and disclosure requirements,
which could be voluntary or mandatory dependent on
jurisdiction
Industry and commerce – SMEs SMEs will understand the responsible business
practices that large industry is typically seeking to
conform to and so be better able to respond to the
key performance indicators (and associated data)
that smaller supply chain partners may be expected
to align to.
Government By engaging with policy makers during the
development of the deliverables, the resulting
content should support policy objectives and give
regulators confidence in the reporting and
communication of responsible business practices.
Consumers Consumers’ engagement should enable confidence
in the reporting and communication of responsible
business practices, helping consumers make
informed decisions in their selection of products and
services.
Labour Labour engagement should enable confidence in the
reporting and communication of responsible business
practices and support better global working
environments.
Academic and research bodies Academics, researchers and students will be kept
informed of evolving guidance on the management
and measurement of responsible business conduct
and how this can be best evidenced in reporting.
Standards application businesses Standards application businesses will be able to
provide better (more consistent and credible)
guidance to organizations seeking support in
navigating the complex landscape of managing and
measuring responsible business practice, and the
reporting of this.
Non-governmental organizations By engaging NGOs in the development of the
deliverables, the resulting content should support
their objectives related to SDGs and CSR.
Other (please specify) Those bodies which set standards for reporting on
sustainability and responsible business practices will
be able to point to these standards as the means by
which industry can evidence performance when
aligning to sustainability reporting standards
EXPRESSION OF LEADERSHIP COMMITMENT FROM THE PROPOSER
(Please see the ISO/IEC Directives, Part 1, Annex C, Clause C.4.12)
BSI/ ABNT are committed to providing the Secretariat for the new committee if approved, in a twinned
format.
☒ The proposer confirms that this proposal has been drafted in compliance with ISO/IEC Directives,
Part 1, Annex C
SIGNATURE OF THE PROPOSER
Amanda Richardson, External Policy Director, BSI
Jorge Cajazeira, Head of Institutional Affairs, ABNT
Chandan Bahl, Deputy Director General International Affairs, BIS
Franck LeBeugle, Deputy AFNOR
Pouline Terparger, Head of Department, DS
COMMENTS OF THE ISO CENTRAL OFFICE (IF ANY)
Click or tap here to enter text.
Restricted
FORM 3:
DECISION TO ESTABLISH A SUBCOMMITTEE
This form shall be completed by the secretariat of the ISO parent technical committee concerned
and be submitted to the ISO Central Secretariat which will assign it a reference number and
submit it to the Technical Management Board for ratification of the decision.
Date of decision New subcommittee number
Click here to enter a date.
ISO/TC Enter Number /SC Enter Number
Title of subcommittee
(The title shall be unambiguous and as concise as possible.)
Sustainable Development Goals management
Scope
(The scope shall define precisely the limits of the proposed field of activity of the subcommittee
within the defined scope of the parent technical committee and shall begin with "Standardization
of ..." or "Standardization in the field of ...".)
Standardization in the field of Horizontal Frameworks and Guidance to Support the
Management of United Nations Sustainable Development Goals (SDGs) and any subsequent
global goals that supersede the UN 2030 SDGs
This includes, but is not limited to:
• Continued development of ISO 53001 and ISO 53002:2025
• Impact Management & Measurement
(strengthen the cooperation with UNDP and relevant ISO TCs)
• Sector guidance/annexes and concepts for key industries
• SDG maturity model focused on impact, prioritization and decision making based on
best practices
• Standards addressing sustainability impacts as changes in well-being, where aspects
of wellbeing are economic, social, or environmental.
• Integration with other managerial sustainability concepts
• Respecting the mantra of “leaving no-one behind”, and focusing on gender equality,
climate change and decent work
• Auditor competence and work with CASCO as strategic liaison to ensure credibility and
trust in SDG management”
• Guidance on how to change business models to be the core enabler of sustainable
development
• Guidance for organizations on how to use the SDG management system including the
selection of relevant SDGs to analyze and improve their value chains
V01/2019
Restricted
Form 3: Decision to establish a subcommittee
Page 2
Purpose and justification
(The justification shall explain why it is considered necessary to establish a subsidiary body
within the parent technical committee, taking into account the additional resources that will be
required to operate the subcommittee secretariat.)
It is clear that ISO has successfully developed a portfolio of standards having impact on the
SDGs and it is also clear that yet, there is not one management system standard enabling a
strategic and systematic approach for a business to work with business-critical SDGs.
This SC aims to create cross-cutting standards and guidance that enables organizations and
sectors to identify, lead, plan, implement, monitor, and report actions and results aligned with
the SDGs. This will help organizations define and select relevant SDGs, establish objectives,
set the requirements, and achieve the intended outcomes of its SDG management system,
which provides value for the society, the organization itself and interested parties. If deployed
by a significant share of organizations already certified or complying to an existing MSS, it will
have a huge impact on contribution to SDGs and hereby for people and planet.
Despite a wide range of voluntary initiatives, there is currently no ISO-level structured and
transversal approach to guide organizations of all types in operationalizing contributing to the
SDGs. UNDP expects a strong demand for a set of trustworthy standards creating
developmental momentum in the private sector.
The SC will continue and build upon the work of PC 343 on Sustainable Development Goals
(SDG) Management and any subsequent Global Goals that supersede the 2030 UN SDGs.
This continuation is essential to ensure consistency and further progress in this field, ensuring
a development of horizontal frameworks and strategies for sustainable development that
support the effective implementation of the UN global sustainability agenda.
ISO/PC 343 was established in spring 2023 to develop an ISO Management System Standard
(MSS) supporting the UN SDGs. In its short time, it has established a strategic partnership with
UNDP and initiated work on both a guideline and a Type A MSS.
To ensure continuity and build on this foundation, a new SC is proposed to carry forward the
work of ISO/PC 343, maintaining the strong collaboration with UNDP and focusing on
developing standards supporting the achievement of the SDGs and any superseding global
goal. It will help ensure ISO’s continued role in delivering relevant standards that support the
management of UN SDGs, also beyond 2030.
ISO/PC 343 has supported ISO and accelerated building the partnership with UNDP and this
SC could provide room for more global partnerships to be developed, which will stregthen
ISO’s role as a relevant global player.
The SC will be an important cornerstone in the success of the new TC on Responsible Business
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Practice and Sustainable Reporting. It will support ISO’s 2030 Strategy by addressing
sustainability and it will help positioning ISO as a global leader in responsible business
practices. This will enhance ISO’s influence and strengthens its reputation in driving impactful,
future-oriented standards.
All guides and standards developed within this SC for SDG Management and guidance would
aim to support all types of organizations regardless of size or activity in managing their
contribution to a more sustainable world. However, the SC will have a strong focus on securing
that standards and guides will be applicable to SMEs.
Survey of similar work undertaken in other bodies
(Relevant documents to be considered: national standards or other normative documents.)
The list contains examples but is not exhaustive:
ISO 37000-series
ISO 14000-series
ISO 45000-series
ISO 50001
ISO 30415
ISO 9004
ISO 31000
ISO 26000
ISO PWI 37010
ISO London Declaration
Paris Agreement on Climate Change
Net Zero Guideline IWA42
IWA 31
OECD Guidelines
UNDP Enterprise Impact Standards
UN SDG Compass
UN Global Compact guidelines e.g., SDG Action Manager
Member bodies
(At least five members of the parent technical committee, having expressed their intention to
participate actively in the work of the subcommittee.)
We expect that the existing 46 P-members of ISO/PC 343 will also become members of the
proposed SC.
Secretariat
(Member body – one of those listed above – having confirmed its readiness to undertake the
secretariat of the subcommittee) (see Clause 1.9 and Annex D of the ISO/IEC Directives Part
1.)
Danish Standards
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Liaison organizations
(List of organizations or external or internal bodies with which cooperation and liaison should be
established.)
Internal bodies:
• ISO/IEC JTC 1/SC 40 - IT service management and IT governance
• ISO/TC 211 - Geographic information/Geomatics
• ISO/TC 232 - Education and learning services
• ISO/TC 234 - Fisheries and aquaculture
• ISO/TC 267 - Facility management
• ISO/TC 268 - Sustainable cities and communities
• ISO/TC 286 - Collaborative business relationship management
• ISO/TC 309 - Governance of organizations
• ISO/TC 322 - Sustainable finance
• ISO/TC 324 - Sharing economy
• ISO/TC 342 - Management consultancy
• ISO/TC 207 Environmental management
• ISO/TC 283 Occupational helth
• ISO/TC 323 Circular economy
• ISO/TC 331 Biodiversity
(External) Organizations:
• UNDP United Nations Development Programme
• AIDIS Inter-American Association of Sanitary and Environmental Engineering
• ANEC The European consumer voice in standardisation
• BCI Blockchain & Climate Institute
• FSSC Foundation FSSC
• IIOA Independent International Organisation for Assurance
• ODCCN Organization for Trade Development and Standards Cooperation
• SVI Social Value International
• UN Global Compact
• SSAFE
• The Capitals Coalition
Further liaisons should also be established (not exhaustive):
• IMF
• World Bank
• OECD
• Consumers International
Other comments
(If any)
This SC is a continuation of the ISO/PC343, but with the addition of a natural future scope that
explores the strategic potential of the partnership with UNDP.
Purpose, objectives and mandate given by ISO/UNDP agreement will also apply to the SC.
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Programme of work
(List of principal subjects which the parent technical committee wishes to be included within the
limits given in the proposed subcommittee scope, indicating what aspects of the subject should
be dealt with, e.g. terminology, test methods, dimensions and tolerances, performance
requirements, technical specifications, etc.) (attach a separate page as annex, if necessary).
Focus Area:
Development of high- level/horizontal frameworks and strategies for sustainable development
that support the implementation of the UN SDGs and any subsequent Global Goals that
supersede the 2030 UN SDGs.
Required expertise:
Experts in sustainability frameworks, management systems, strategic leadership and
management, implementation strategies, and the UN SDGs.
Proposed initial programme of work:
Transfer of PC 343 work:
• Continued development of ISO 53001 (MSS).
• Revision of ISO 53002:2024 (PAS ->MSS)
New work:
• Assessing needs for further standards and guiding material including dialogue with
UNDP and the global Impact Works Alliance
Potential future work:
• Guidance on Applying the “Five Dimensions of Impact” in ISO/UNDP 53001
(Guideline or TS)
• Change Management for SDG embedding in core business strategy and principles
(IS/PAS)
• Benchmarking / maturity model for SDG performance (TS/TR)
• Sector-Specific Annexes for key industries on SDG Management (TS/TR)Standard /
Guidance for Circular Economy & SDGs (Guide /TR)
• How to engage with interested parties in ISO/UNDP 53001 (Guide TS)
Committee Manager of Name and signature Date
ISO/TC Click here to enter text. Click here to enter a date.
Click here to enter text.
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V01/2019
FORM 3:
DECISION TO ESTABLISH A SUBCOMMITTEE
This form shall be completed by the secretariat of the ISO parent technical committee
concerned and be submitted to the ISO Central Secretariat which will assign it a reference
number and submit it to the Technical Management Board for ratification of the decision.
Date of decision New subcommittee number
Click here to enter a date.
ISO/TC Enter Number /SC Enter Number
Title of subcommittee
(The title shall be unambiguous and as concise as possible)
Social Responsibility
Scope
(The scope shall define precisely the limits of the proposed field of activity of the subcommittee
within the defined scope of the parent technical committee and shall begin with
"Standardization of ..." or "Standardization in the field of ...".)
Standardization in the field of social responsibility as defined by ISO 26000:2010:
Responsibility of an organization for the impacts of its decisions and activities on society and
the environment through transparent and ethical behaviour that
⎯ contributes to sustainable development including health and the welfare of society;
⎯ takes into account the expectations of stakeholders;
⎯ is in compliance with applicable law and consistent with international norms of behaviour;
and
⎯ is integrated throughout the organization and practised in its relationships
NOTE 1 Activities include products, services and processes.
NOTE 2 Relationships refer to an organization's activities within its sphere of influence.
To provide frameworks that support the transformation of organizations of all sizes, shapes
and levels of SR maturity and thus enhance their contribution to sustainable development.
Excluded are horizontal standards overlapping the scope of the management of UN SDGs
and any subsequent goals superseeding the UN 2030 agenda”
Purpose and justification
(The justification shall explain why it is considered necessary to establish a subsidiary body
within the parent technical committee, taking into account the additional resources that will be
required to operate the subcommittee secretariat.)
Over the past decade, ISO 26000 has helped organisations to grow and mature their SR
approaches. Managing social responsibility involves a holistic and integrated approach for a
broad range of issues, aiming at contributing to sustainable environmental, social and
economic development.
In the meantime, new concepts have emerged based on the combination of different ISO
26000 issues (e.g. economy and waste management, economy and sustainable
consumption).
In parallel, stronger expectations are expressed especially by consumers, civil society and
business stakeholders.
There is a need to update and expand the principles of ISO 26000 to a series of standards
that would complement ISO 26000, with a stronger focus on practical mechanisms to help the
implementation of ISO 26000 principles, for example, for accountability, ethical conduct and
stakeholder engagement maturity.
The implementation of SR would be also favoured with guidance for sector specific issues and
guidelines for organisations with more limited resources (SMEs, micro-enterprises,
associations) or with less advanced levels of maturity in SR. Indeed, one can see that the level
of understanding of what SR is determines the level of achievement.
A dedicated Subcommittee will engage member experts, liaisons, and collaborate with other
committees to focus on the preparation and implementation of SR in all organisations.
Survey of similar work undertaken in other bodies
(Relevant documents to be considered: national standards or other normative documents.)
See Annex 1
Member bodies
(At least five members of the parent technical committee, having expressed their intention to
participate actively in the work of the subcommittee.)
To be completed after the ballot
Secretariat
(Member body – one of those listed above – having confirmed its readiness to undertake the
secretariat of the subcommittee) (see Clause 1.9 and Annex D of the ISO/IEC Directives Part
1.)
AFNOR is committed to undertake the secretariat of the subcommittee
Liaison organizations
(List of organizations or external or internal bodies with which cooperation and liaison should
be established.)
Internal ISO liaisons
ISO COPOLCO
ISO DEVCO
ISO/IEC JTC4 Smart and Sustainable Cities and Communities
ISO/TC 34 Food management
ISO/TC 68 Financial services
ISO/TC 159 Ergonomics
ISO/TC 176 Quality Management and quality assurance
ISO/TC 207 Environmental Management
ISO/TC 224 Service activities relating to drinking water supply, wastewater and stormwater
systems
ISO/TC 228 Tourism and related activities
ISO/TC 232 Education and learning services
ISO/TC 251 Asset management
ISO/TC 260 Human resource management
ISO/TC 262 Risk management
ISO/TC 267 Facility management
ISO/TC 279 Innovation management
ISO/TC 282 Water reuse
ISO/TC 283 Occupational health and safety management
ISO/TC 292 Security and resilience
ISO/TC 301 Energy management and energy savings
ISO/TC 309 Governance of organizations:
ISO/TC 322 Sustainable finance
ISO/TC 323 Circular economy
ISO/TC 324 Sharing economy
ISO/TC 331 Biodiversity
ISO/TC 354/SC 1 Sustainability in event management
External liaison
Table A1 of ISO 26000 gives examples of 40 cross-sectoral initiatives with the following
organizations, OECD, UNCTAD (Intergovernmental Working Group of Experts on International
Standards of Accounting and Reporting (ISAR)), UNEP, United Nations Global Compact,
UNGC, UNDP, UNITAR, UNIDO, AccountAbility (The AA1000 Series), Amnesty International,
Human Rights Watch, Business Social Compliance Initiative (BSCI), Centre for Business
Ethics (ZfW), Ceres, CSR360, EFQM, ETI (Ethical Trading Initiative, European Business Ethics
Network (EBEN), Fair Labour Association (FLA), FORÉTICA, Global Reporting Initiative (GRI),
International Social and Environmental Accreditation and Labelling Alliance (ISEAL), Joint
Article Management Promotion Consortium (JAMP), International Framework Agreement,
Rainforest Alliance, R-bec, Project Sigma, Responsabilidad Social Empresarial, Social
Accountability International (SAI), The Natural Step International (TNS), Transparency
International, Caux Round Table, Consumers International, CSR Europe Toolbox, Ethos
Institute, The Global Sullivan Principles of Social Responsibility, International Business
Leaders Forum (IBLF), International Chamber of Commerce (ICC), Partnering Against
Corruption Initiative (PACI), World Business Council for Sustainable Development (WBCSD)
and World Resources Institute (WRI)
Other comments
(If any)
/
Programme of work
(List of principal subjects which the parent technical committee wishes to be included within
the limits given in the proposed subcommittee scope, indicating what aspects of the subject
should be dealt with, e.g. terminology, test methods, dimensions and tolerances, performance
requirements, technical specifications, etc.) (attach a separate page as annex, if necessary).
• ISO 26000 series: complementary standards according to items described in Chapter 7 of
ISO 26000 in order to support implementation,
ο ISO 26000-2 materiality matrix
ο ISO 26000-3 stakeholder matrix
ο ISO 26000-4 community involvement
ο ISO 26000-5 education and culture
ο ISO 26000-6 other societal issues
ο ISO 26000-7 responsible communication (to be linked with second theme ESG)
• ISO Technical specifications based on ISO 26000 chapter 7 “Guidance on integrating
social responsibility throughout an organization”:
ο guidance for sector specific issues when no already addressed
ο guidelines for SMEs and micro-enterprises, or with less advanced levels of
maturity in SR
• Future revision of ISO 26000:2010
Based on the comments raised during the systematic review and to align the standard with
the new concepts that have arisen since 2010, such as circular economy, sustainable
procurement and sustainable finance, in close liaison with the relevant ISO technical
committees.
• ISO Technical specification: Guidelines for contributing to the regenerative economy
Descriptions of what organizations can apply to help ecosystems to regenerate themselves
in all three dimensions: economic, ecological and social.
• ISO Guidelines: Auditor competence and work with CASCO as strategic liaison to ensure
credibility and trust to sustainable data, reporting and disclosures
• Integration of ISO 20400 and its review depending on ISO 26000 revision
• Update or develop correspondence guides or cross-cutting standards between the 260XX
family of standards and other TCs (ODD and ESG) or external initiatives (GRI, OECD
Guidelines, etc.)
• Guidance on aligning business with OECD Guidelines for Multinational Enterprises on
Responsible Business Conduct
Committee Manager of Name and signature Date
ISO/TC Click here to enter text. Click here to enter a date.
Click here to enter text.
Annex 1: Similar work undertaken in other bodies
ISO Standards
ISO 20121 :2024 Event sustainability management systems - Requirements with
guidance for use
ISO 20400:2017 Sustainable procurement — Guidance
ISO/TS 26030:2020 Social responsibility and sustainable development - Guidance
on using ISO 26000:2010 in the food chain
ISO 59004:2024 Circular economy - Vocabulary, principles and guidance for
implementation
ISO/UNDP DIS 53001 Management Systems for United Nations Sustainable
Development Goals (SDGs) – Requirements
ISO/UNDP PAS 53002: 2024 Guidelines for contributing to the United Nations Sustainable
Development Goals (SDGs)
ISO/UNDP AWI 53002 Management systems for the United Nations Sustainable
Development Goals— Implementation guidance
National standards and regulations
Australia (SA) AS 8003—2003 Corporate Social Responsibility
Brazil (ABNT) ABNT NBR 16001 Social responsibility — Management system —
Requirements
Brazil (ABNT) ABNT NBR 16003 Social responsibility - Management system - Guidelines for
conducting audit
Canada (SCC) BNQ 9700-021 Sustainable Development - Guidelines for the
Implementation of Principles for Management of Enterprises
and Other Organizations
China (SAC) GB/T 36000-2015 Guidance on social responsibility
China (SAC) GB/T 36001-2015 Guidance on social responsibility reporting
China (SAC) GB/T 36002-2015 Guidance on classifying social responsibility performance
Costa Rica INTE G35:2012 Sistemas de gestion de la responsabilidad social requisitos
(INTECO)
Czech Republic CSN 01 0391: 2013 Corporate social responsibility management system –
(UNMZ) Requirements
Denmark (DS) DS 49001:2012 Social responsibility management system – Requirements
Denmark (DS) DS 49004:2011 Guidance on social responsibility
Egypt (EOS) EOS 7575/2013 Guidance on social responsibility
Finland (SFS) NPR 9026:fi Guidance on the establishment of a self-declaration on the
use of ISO 26000 standard
France XP X30-027 Sustainable development - Social responsibility - Giving
(AFNOR) credibility to an ISO 26000-based social responsibility
approach
France NF X30-029 Social responsibility - Materiality analysis - Prioritization of
(AFNOR) issues and stakeholders according to the guidelines of ISO
26000
France FD X30-031 Social responsibility — Governance and social responsibility
(AFNOR) — ISO 26000
France XP X30-036 Sustainable development — Social responsibility —
(AFNOR) Guidelines for the integration of the social responsability
approach based on ISO 26000 in a management system
France FD X30-037 UN Sustainable Development Goals, link between Social
(AFNOR) Responsibility according to ISO 26000 and Sustainable
Development
France FD X30-038 Guide for presenting CSR risks and other business risks
(AFNOR)
France FD X30-028 Social responsibility - Guide for using ISO 26000 in the
(AFNOR) communication sector
France NF X30-053 Social responsibility - Requirements and guidelines for
(AFNOR) organizations in charge of SR assessment and labelling
activities
France FD X30-054 Implementation and assessment of a credible approach of
(AFNOR) Social Responsibility according to ISO 26000
France FD X30-058 Social responsibility - Indicators for piloting a robust and
(AFNOR) credible social responsibility approach for organisations, in
accordance with ISO 26000:2010
France Regulation Loi n° 2017-399 du 27 mars 2017 relative au devoir de
vigilance des sociétés mères et des entreprises donneuses
d'ordre (law on the duty of vigilance of parent companies and
client companies)
Loi n° 2013-907 du 11 octobre 2013 relative à la
transparence de la vie publique (law on public affairs
transparency)
India (BIS) IS 16001:2012 Social Accountability at Work place – Requirements
Indonesia regulation Act No 40/2007 about Incorporated Company
Government Decree No. 47/2012 about Social and
environmental responsibility of incorporated company
Netherlands NPR 9026+C1:2012 Guidance on self-declaration NEN-ISO 26000
(NEN) nl
Russia (GOST- System of national standards of social accountability of
R) GOST R 56086.1 telecommunication companies. General provisions
Russia (GOST- System of national standards of social accountability of
R) GOST R 56086.3 telecommunication companies. Terms and definitions
Russia (GOST- Strategic development. Good regulatory practice.
R) GOST R 56260 Environmental management good practice guide
Russia (GOST- GOST R 58531 Governance of organization. Sustainable management
R) implementation guide for small and medium-sized
enterprises
Trinidad and regulation CSR Policy "National Strategic Corporate Social
Tobago Responsibility Policy of Trinidad and Tobago
UK (BSI) BS 8900-1:2013 Managing sustainable development of organizations. Guide
UK (BSI) BS 95009:2019 Public sector procurement. Generic requirements for
organizations providing products and services
UK (BSI) PAS Code of practice on improving health and wellbeing within an
3002:2018+C1:201 organization
8
NGO initiative
Council On Economic Priorities Certification SA 8000 Social Accountability Standard
Examples of Initiatives and tools operating under direct responsibility of intergovernmental
institutions
OECD Provides a checklist for companies to use when examining risks and ethical
Risk Awareness Tool for dilemmas concerning their potential activities in countries where there is weak
Multinational Enterprises in governance. www.oecd.org
Weak Governance Zones
Working group devoted to corporate transparency and accounting issues at
UNCTAD
the corporate level. Issues addressed in corporate accounting and reporting
Intergovernmental Working
including: International Financial Reporting Standards IFRS implementation,
Group of Experts on
accounting by SMEs, corporate governance disclosure, corporate
International Standards of
responsibility reporting, and environmental reporting. Stakeholder groups
Accounting and Reporting
meet annually to discuss and agree upon approaches to the issues the group
(ISAR)
deals with. Open to all organizations. No fees required. www.unctad.org/isar
Initiative affiliated to UNEP open to all organizations. Facilitates the exchange
UNEP of information on how organizations can achieve cuts in greenhouse gas
Climate Neutral Network emissions. A Board of Directors of appointed stakeholders oversees the
program. www.climateneutral.unep.org
Initiative open to experts from organizations active in the field of life cycle
management. Annual membership fee required. Task forces composed of UN
UNEP Secretariats and stakeholder participants seek to develop capability and
Life Cycle Initiative training in life cycle approaches. An affiliate of the United Nations
Environment Programme.
http://lcinitiative.unep.fr/
Initiative of the United Nations directed at business organizations. Open to
any organization, participants commit to align their strategies and operations
with ten principles in the areas of human rights, labour, environment and anti-
United Nations Global corruption, and to take action in support of broader UN goals. A voluntary
Compact platform, organizations are required to report annually on efforts to implement
the principles through policies and practices. The United Nations Global
Compact has developed tools and guidance materials across all principle
areas in order to assist participating organizations. No fees required.
www.unglobalcompact.org/
Self-assessment planning tool to enhance the development impact and
contribution to sustainable development of public-private partnerships.
UNGC, UNDP, UNITAR Available free of charge to all organizations. UNIDO trains consultants to
UN Partnership disseminate the CSR management approaches and techniques to
Assessment Tool organizations across the world.
www.unglobalcompact.org/Issues/partnerships/pat.html
UNIDO Initiative supported by UNIDO aimed at small and medium-sized enterprises.
Responsible Membership and fees are not required. Provides a structured framework and
Entrepreneurs analytical software to assist SMEs with CSR.
Achievement Programme www.unido.org/reap
FORM 3:
DECISION TO ESTABLISH A SUBCOMMITTEE
This form shall be completed by the secretariat of the ISO parent technical committee concerned
and be submitted to the ISO Central Secretariat which will assign it a reference number and
submit it to the Technical Management Board for ratification of the decision.
Date of decision New subcommittee number
ISO/TC /SC
Title of subcommittee
(The title shall be unambiguous and as concise as possible.)
Sustainability Reporting
Scope
(The scope shall define precisely the limits of the proposed field of activity of the subcommittee
within the defined scope of the parent technical committee and shall begin with "Standardization
of ..." or "Standardization in the field of ...".)
Standardization in Sustainability (Environmental, Social, and Governance) Reporting,
Horizontal Principles, including Disclosures and Performance Measurement.
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Form 3: Decision to establish a subcommittee
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Purpose and justification
(The justification shall explain why it is considered necessary to establish a subsidiary body
within the parent technical committee, taking into account the additional resources that will be
required to operate the subcommittee secretariat.)
The establishment of a Subcommittee on Sustainability Reporting is essential to address the
global demand for harmonized and consistent frameworks for sustainability (Environmental,
Social, and Governance (ESG)) disclosures and performance measurement. In today’s complex
sustainability ecosystem, organizations across sectors are increasingly required to report on their
ESG practices to meet stakeholder expectations, comply with national and international
regulations, and align with global frameworks. This fragmentation creates inconsistencies, limits
comparability, and places a significant compliance burden on organizations. ISO is uniquely
positioned to provide neutral, consensus-based, internationally applicable guidance to bridge this
gap by developing horizontal standards that can serve as a foundational layer across various ESG
reporting regimes.
A dedicated Subcommittee under the Technical Committee on Responsible Business Practices
and Sustainability Reporting will:
1. Ensure focused development of horizontal standards specific to ESG reporting, including
methodology for KPI development, disclosure principles, and performance validation and
verification.
2. Promote consistency and comparability by developing harmonized principles and tools
for data assurance guidance —that help organizations to meet the expectations of existing
reporting frameworks and regulatory regimes within their respective jurisdictions.
3. Enhance coherence with ISO’s Strategy 2030 by contributing to responsible business
conduct, transparency, and sustainability accountability frameworks.
4. Enable broader stakeholder engagement, including experts from industry, regulators,
investors, civil society, and NSBs, through a dedicated platform.
5. Leverage prior work such as ISO IWA 48 and extend it into formal ISO deliverables like
international standards and technical specifications.
Given the technical specificity and potential work anticipated in ESG standardization, a
standalone Subcommittee structure is justified to facilitate alignment with emerging global and
national requirements, and support organizations in responding effectively to stakeholder
expectations while promoting transparency and accountability in sustainability performance
This subcommittee will collaborate closely with other relevant ISO TCs and SCs, including
ISO/TC 207, ISO/TC 268, ISO/TC 309 and ISO/TC 322, etc. to avoid duplication and promote
harmonization.
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Survey of similar work undertaken in other bodies
(Relevant documents to be considered: national standards or other normative documents.)
There is considerable work done in this area at national as well international level including:
ISO IWA 48 – Framework for implementing ESG
European Sustainability Reporting Standards (EFRAG)
Global Reporting Initiative (GRI), Standards
ILO Convention on the Elimination of Violence and Harassment in the World of Work
(No. 190)
International Financial Reporting Standards (IFRS)
Member bodies
(At least five members of the parent technical committee, having expressed their intention to
participate actively in the work of the subcommittee.)
Secretariat
(Member body – one of those listed above – having confirmed its readiness to undertake the
secretariat of the subcommittee) (see Clause 1.9 and Annex D of the ISO/IEC Directives Part
1.)
India (BIS)
Liaison organizations
(List of organizations or external or internal bodies with which cooperation and liaison should be
established.)
Carbon Disclosure Project
European Commission
European Financial Reporting Advisory Group
Global Reporting Initiative
International Sustainability Standards Board International
International Financial Reporting Standards Foundation
Institute for Sustainable Development
Organization for Economic Cooperation and Development
United Nations Development Programme
World Business Council for Sustainable Development
International Labour Organization (ILO)
World Resources Institute (WRI)
Other comments
(If any)
V01/2019
Form 3: Decision to establish a subcommittee
Page 4
Programme of work
(List of principal subjects which the parent technical committee wishes to be included within the
limits given in the proposed subcommittee scope, indicating what aspects of the subject should
be dealt with, e.g. terminology, test methods, dimensions and tolerances, performance
requirements, technical specifications, etc.) (attach a separate page as annex, if necessary).
Theme Focus area Required expertise Proposed initial Potential future
programme of work
work
Sustainability Development Experts in ESG, and ISO IWA • Methodology for
Reporting of standards ESG reporting 48:2024 KPIs.
for ESG frameworks, conversion into • Principles and
principles, regulatory specialists, an International requirements
disclosures, sustainable finance Standard for validation
and reporting specialists, climate risk and verification
metrics to analysts, corporate for ESG
align with finance experts, risk reporting
global management experts, frameworks.
reporting compliance/
requirements validation/verification. Management of ESG
, regulatory data:
compliance, • for more
consistent and
and investor
meaningful
expectations. reporting
• to help address
the enabling
power of AI in
streamlining ESG
reporting – also
recognising that
there is an
environmental
impact to AI
• to support better
assessment of
climate risk
(guidance is
needed on
ensuring that data
is reliable and
credibly drives
investment
decisions and
quantification of
risk for insurance
purposes)
V01/2019
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Page 5
Committee Manager of Name and signature Date
ISO/TC
V01/2019