ASRO · National Standardisation BodyStandardisation · ESG
Sustainability reporting

Standards to support
ESG reporting

The Corporate Sustainability Reporting Directive (CSRD) imposes environmental, social and governance (ESG) reporting obligations on organizations.

ESG environment · social · governance

About

The CSRD Directive

In light of this directive, the standards provide a common framework and language, making it easier for organizations to progress towards ESG objectives and improve the robustness of their sustainability reporting.

By using the standards in ESG reporting, organizations are not only aligning with the requirements of the CRSD, but also building on previous efforts by using these standards as reliable data sources for reporting. In this way, together we are contributing to a more sustainable and transparent European market, ready to face the environmental, social and governance challenges of the future.

Advantages of using standards

6 benefits

Adopting and integrating technical standards into the sustainability reporting process offers organizations a number of significant benefits, helping to improve the quality and credibility of the information provided.

Here are the main benefits:

  • 01

    The Corporate Sustainability Reporting Directive (CSRD) includes specific references to the use of technical standards, recognizing them as an essential tool in sustainability reporting. It facilitates organizations to align with legislative requirements by providing a clear and well-defined framework.

  • 02

    Standards are integrated into the European regulatory framework through the New Legislative Framework, facilitating compliance with various European directives and regulations. The use of sustainability-based standards in reporting leads to increased consistency with European regulations, strengthening confidence in the reporting process.

  • 03

    Organizations invest significant time and resources to comply with the standards. By recognizing and using these standards in ESG reporting, organizations can optimize the use of resources, leveraging previous efforts and avoiding duplication of work.

  • 04

    The standards provide support in all aspects of environmental, social and governance (ESG), from emissions management and energy efficiency, to diversity and inclusion, and good governance. This broad coverage provides a solid basis for reporting, improving the quality and comprehensiveness of the information presented.

  • 05

    Using the standards allows organizations to report both quantitative data, such as water or energy consumption, and qualitative information on sustainability policies and strategies.

    This balance between qualitative and quantitative increases the transparency and relevance of the reports.

  • 06

    The standardization process is open, transparent and consensus-based, ensuring that technical standards are widely recognized and accepted. This gives sustainability reporting a solid and credible basis, increasing stakeholder confidence.

Environment

6 areas

Emissions, climate change adaptation, circular economy and biodiversity are some of the key elements in this area. The environmental aspect is the area of sustainability which has traditionally had the longest history and the highest level of regulation through national and European policies.

Emissions

  • Organization-wide specifications and guidance for quantification and reporting of greenhouse gas emissions and removals.SR EN ISO 14064-1
  • Net zero guideISO IWA 42
  • Project-level specifications and guidance for quantification, monitoring and reporting of emission reductions or enhanced removals of greenhouse gases.SR EN ISO 14064-2
  • Carbon footprint of products.SR EN ISO 14067
  • Quantifying and reporting greenhouse gas emissions from transport chain operations.SR EN ISO 14083
  • Transition to zero net emissions.SR ISO 14068-1
  • Determining greenhouse gas (GHG) emissions in energy-intensive industries.SR EN 19694-1

Biodiversity

  • Strategic and operational consideration of biodiversityISO 17298 (standard under development)
  • Design and implementation of projects with net biodiversity gainISO 17620 (standard under development)
  • Natural Capital AccountingISO 14054 (standard under development)

Social

3 areas

The following standards help organizations balance business objectives with social interests, increasing the social commitment of their policies and programs. They provide guidance for improving opportunities for and management of disadvantaged groups and communities, both in their value chain and in their own work environment, while helping them to take these needs into account when designing their activities, products and services.

Occupational safety and health

  • Occupational health and safety management systemsSR EN ISO 45001
  • Psychosocial risk management in the workplaceISO 45003
  • Prevention and management of infectious diseasesISO 45006 (standard under development)

Accessibility

  • Accessibility of products, goods and services according to the Design for All approachSR EN 17161
  • Accessibility and usability of the built environmentSR EN 17210
  • Accessibility requirements for ICT products and servicesSR EN 301 549

Governance

3 areas

Existing standards of (good) governance help organizations to establish practices, policies and structures that enable them to direct and control their operations in an ethical and transparent manner. They make it easier to identify and comply with applicable legal frameworks while helping to prevent irresponsible or fraudulent business practices. It also provides support to increase their resilience by managing risks and business continuity in the face of adverse contexts.

Governance

  • Governance of organizations. GuidanceSR ISO 37000
  • Indicator developmentISO 37005 (standard under development)
  • Maturity modelISO 37004
ASRO standards

Find the standards for your ESG reporting

Romanian, European and international standards in the ASRO online shop.

Explore further

→ 01Info.StandardYour organisation’s collection of standards, online and updated regularly. → 02SR EN ISO 14001Environmental management → 03SR ISO 37001Anti-bribery management systems