Organisations

IFRS S1 is a disclosure standard for entities to communicate information on its sustainability-related risks and opportunities, which is useful to users of general purpose financial reports in making decisions relating to providing resources to the entity.

Use this resource for the following Actions of Impact Management:

• Communicate: Disclose information on all sustainability-related risks and opportunities, setting out how an entity prepares and reports its sustainability-related financial disclosures. The standard sets out general requirements for the content and presentation of those disclosures (in particular, on governance processes, strategy, identification and assessment of sustainability-related risks and opportunities, and progress towards targets).

The ISO Standards for validation, verification and assurance specify general principles and requirements for the validation and verification process of sustainability information, including reporting on environmental, social, governance (ESG) and other sustainability aspects. It also provides general principles and requirements for determining the categorisation of quantitative and qualitative information.

ISO’s 31000 risk management standards cover all types of risk and are applicable to all organisations regardless of their type, size, activities and location. It is intended for use by anyone who manages risks, rather than solely professional risk managers.

ISO’s pathway and transition standards support users in tackling climate change at a strategic, governmental and organisational level, through to tactical applications at the project and product levels. These standards in the ISO 1406x series provide the tools for organisations to develop programmes that can control and eliminate GHG emissions. They focus on integrating organisational adaptation plans by illustrating the impacts and uncertainties of climate change and how they can inform decision-making.

ISO’s management system standards define how an organisation can manage the interrelated parts of its business in order to achieve its objectives. These objectives can relate to a number of different topics, including product or service quality, operational efficiency, environmental performance, health and safety in the workplace and many more. The management system standards help organisations improve their performance by specifying repeatable steps that they can implement to achieve their goals and objectives. They can also help to create an organisational culture that engages in a continuous cycle of self-evaluation, correction and improvement of operations and processes, such as through heightened employee awareness, and management leadership and commitment.

ISO’s measurement and monitoring standards comprise a series of international standards that provide guidance and frameworks for effective environmental management. These standards cover various aspects of environmental management, including environmental policy, planning, implementation, monitoring and continuous improvement.

ISO’s governance standards are a cluster of standards that provide guidance on organisational governance. The standards are applicable to all organisations regardless of type, size, location, structure or purpose.

ISEAL’s Codes of Good Practice is a globally recognised framework that defines practices for effective and credible sustainability systems.

Use this resource for the following Actions of Impact Management:

• Verification, assurance & certification: Provide a framework for assessing compliance with standards, so that consumers, supply chain partners, investors and other stakeholders know they can trust the results of assessments. It encourages assurance that is rigorous and accessible, providing accurate and transparent results.

ISEAL’s Credibility Principles define the core values of credible and effective sustainability systems. They provide the foundations for systems to deliver greater impact.

Use this resource for the following Actions of Impact Management:

• Verification, assurance & certification: Support the development and use of credible and effective market-based initiatives like sustainability standards and tools.

The Guidance on Transition Finance provides recommendations and best practices for financial institutions, policymakers, and other stakeholders on how to transition to a low-carbon, sustainable economy. The guidance offers insights into how transition finance can be mobilised to finance projects and activities that facilitate the shift towards environmental sustainability and climate resilience.

Use this resource for the following Actions of Impact Management:

• Set targets and plan: Establish clear and measurable objectives for transition finance initiatives, aligning them with the organisation’s sustainability goals and transition pathways.