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JUST RELEASED!

Immediately upon its international publication, the Institute for Standardization of Serbia has published the translation of document IWA 48, Framework for implementing environmental, social and governance (ESG) principles (SRPS IWA 48:2024).

Environmental, social and governance (ESG) is a strategic and operational framework designed to assist organizations of all sizes and types in implementing and reporting on their activities, products, services, and commitment to supporting the achievement of sustainable development, social justice, and good governance.

ESG encompasses accurate and regular reporting on material financial and non-financial impacts. However, ESG is not just about reporting. This document focuses on implementing and embedding ESG practices and values into the culture and activities of the organization.

As an ESG framework, this document provides comprehensive principles, a coherent structure, and guidance for ESG, so that all stakeholders can be assured that they are operating within the same set of principles. The intention is for this ESG framework to be flexible enough to be applicable in organizations of all sizes, sectors, and jurisdictions, while at the same time reflecting the changes that are being emphasized and that can appear in various ways within ESG.

SRPS IWA 48:2024 can be downloaded at the following link: https://iss.rs/en/project/show/iss:proj:109717