ISO/NP TS 32216

Sustainability Value Accounting for Financial Institutions — Principles, Requirements and Guidelines

Апстракт

This document provides principles, requirements and guidelines for the implementation of sustainability value accounting for financial institutions on organizational and activity level.
Sustainability value accounting for financial institutions monetises the environmental and social impacts of financial organizations associated with providing financial products and services to customers based on the framework of Net Sustainability Value.
This document is applicable to all types of financial institutions that implement sustainability value accounting across activities in some or all asset classes they engage in or choose to be active in.
This document may also be applied by other organizations active in the financial sector.
This document does not address methodologies for materiality identification, nor does it cover integration with financial statements or financial disclosures. Instead, it provides a voluntary methodological framework for conducting sustainability value accounting.