iso.org/ESGprinciplesEnvironmental,socialandgovernance(ESG)implementationprinciplesIWA48:2024(EN)Licensedtozhouning(191047097@qq.com)from希捷byISO/CS2024-11-19SponsoredbyISOtosupportglobalsustainabilityefforts.Unauthorizedreproductionordistributionisprohibited.Pleaseshareyourfeedbackaboutthestandard.ScantheQRcodewithyourphoneorclickthelinkCustomerFeedbackFormLicensedtozhouning(191047097@qq.com)from希捷byISO/CS2024-11-19SponsoredbyISOtosupportglobalsustainabilityefforts.Unauthorizedreproductionordistributionisprohibited.Frameworkforimplementingenvironmental,socialandgovernance(ESG)principlesInternationalWorkshopAgreementIWA48Firstedition2024-11ReferencenumberIWA48:2024(en)©ISO2024Licensedtozhouning(191047097@qq.com)from希捷byISO/CS2024-11-19SponsoredbyISOtosupportglobalsustainabilityefforts.Unauthorizedreproductionordistributionisprohibited.iiIWA48:2024(en)©ISO2024–AllrightsreservedCOPYRIGHTPROTECTEDDOCUMENT©ISO2024Allrightsreserved.Unlessotherwisespecified,orrequiredinthecontextofitsimplementation,nopartofthispublicationmaybereproducedorutilizedotherwiseinanyformorbyanymeans,electronicormechanical,includingphotocopying,orpostingontheinternetoranintranet,withoutpriorwrittenpermission.PermissioncanberequestedfromeitherISOattheaddressbeloworISO’smemberbodyinthecountryoftherequester.ISOcopyrightofficeCP401•Ch.deBlandonnet8CH-1214Vernier,GenevaPhone:+41227490111Email:copyright@iso.orgWebsite:www.iso.orgPublishedinSwitzerlandLicensedtozhouning(191047097@qq.com)from希捷byISO/CS2024-11-19SponsoredbyISOtosupportglobalsustainabilityefforts.Unauthorizedreproductionordistributionisprohibited.IWA48:2024(en)Foreword......................................................................................................................................................................................................................................................vIntroduction...........................................................................................................................................................................................................................................vi1Scope.............................................................................................................................................................................................................................................12Normativereferences.................................................................................................................................................................................................13Termsanddefinitions................................................................................................................................................................................................14PrinciplesandpracticesinESG........................................................................................................................................................................24.1Overarchingprinciples.................................................................................................................................................................................24.2Risksandopportunities............................................................................................................
