Agnostic
S1 General Requirements for Disclosure of Sustainability-related Financial Information
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).
ISO standards for validation, verification and assurance
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 risk management standards
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 pathway and transition standards
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 management system standards
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 measurement and monitoring standards
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 governance standards
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.
An Introduction to Responsible Investment: Policy, Structure and Process
Guidance on how an investor can develop a responsible investment policy.
Use this resource to:
- Governance: Develop investment policies and incorporate sustainability considerations into the investment process.
Non-Authoritative Guidance on Applying ISAE 300 (Revised) Extended External Reporting (EER) Assurance Engagements
Outlines the key stages of an assurance engagement, expectations of assurance professionals, and common types of information included in Extended External Reporting (EER) assurance engagements. The guidance has been developed to support assurers who are applying the ISAE 3000.
Use this resource to:
- Verification, assurance and certification: This guidance is not aimed at organisations but provides detailed information on issues that arise when assuring EER such as sustainability performance information, which organisations may still find useful.
International Standard on Assurance Engagements 3000 (Revised)
A standard for assurance professionals that covers any assurance engagement other than audits or reviews of historical financial information.
Use this resource to:
- Verification, assurance and certification: Organisations may require that their third-party assurance providers apply this standard to ensure adherence to global best practices.