ISO's ESG Implementation Principles are designed for use by organizations of all sizes and sectors worldwide. They are particularly beneficial for:

• Small and Medium-sized Enterprises (SMEs)
• Organizations in developing countries
• Top-level decision-makers in any organization looking to embed ESG practices

SMEs constitute a significant portion of the world's businesses, making them pivotal in advancing ESG principles for a more sustainable future. However, SMEs often lack the resources and expertise to navigate complex ESG integration processes on their own. Providing standardized guidance will help them overcome these challenges and facilitate smoother implementation of ESG practices.

Moreover, demonstrating a commitment to ESG through adherence to ISO’s ESG Implementation Principles not only enhances the marketability and international competitiveness of SMEs, but also ensures wider adoption of ESG practices, ultimately contributing to the global sustainable development agenda.

This guidance helps identify existing high-level requirements that cover all elements of 'E', 'S' and 'G' in a holistic way to provide integrated solutions, including requirements that specify measurable key performance indicators to support the assessment of maturity levels within the organisation.  

The document encompasses a holistic perspective on ESG, incorporating not only climate action and conformity, but also essential principles of social inclusion and sound governance.

The ISO ESG Implementation Principles are intended to be complementary and interoperable with existing voluntary and regulatory reporting frameworks to facilitate global harmonization and alignment on ESG principles and approaches. 

It provides guidance to users engaging with the ESG ecosystem to support compatibility with other ESG frameworks, including, for example, IFRS/ISSB’s S1 and S2 disclosure standards as well as the European Commission's ESRS (European Sustainability Reporting Standards).

It is not in itself a ESG reporting framework but signposts relevant ISO standards that can be used to evidence performance in ESG reporting.

The development of the ISO ESG Implementation Principles has been jointly led by ISO members for UK (BSI), Brazil (ABNT) and Canada (SCC). 

Over 1,300 individuals, representing 128 countries, participated in the development of the document.