UNE-ISO IWA 48:2025

This document provides a high-level framework and set of principles to provide guidance on how to implement and embed environmental, social, governance (ESG) within the culture of an organization to support management of ESG performance, measurement and reporting under existing frameworks, enabling consistency, comparability, and reliability of ESG reporting and practices globally.

This document provides guidance identifying high-level existing requirements which covers all elements of E , S and G in a holistic way to provide integrated solutions, with measurable key performance indicators to support the evaluation of levels of maturity within the organization.

This document can be used by organizations of all types and sizes across the globe including SMEs and organizations in low- and middle-income 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.