{"id":32968,"date":"2025-09-24T15:17:04","date_gmt":"2025-09-24T13:17:04","guid":{"rendered":"https:\/\/www.asro.ro\/esg\/"},"modified":"2026-11-06T15:05:24","modified_gmt":"2026-11-06T13:05:24","slug":"esg","status":"publish","type":"page","link":"https:\/\/www.asro.ro\/en\/esg\/","title":{"rendered":"ESG"},"content":{"rendered":"\n\n<style>#es1{--v:#7d51a1;--t:#4a4a4a;--h:#555555;--b:#dddddd;font-family:Roboto,sans-serif;color:var(--t);font-size:16px;line-height:1.6;background:#fff;width:100vw;margin-left:calc(50% - 50vw);overflow:hidden}\n#es1 *{box-sizing:border-box}\n#es1 h1,#es1 h2,#es1 p{margin:0;padding:0;text-transform:none;letter-spacing:normal}\n#es1 a{text-decoration:none}\n#es1 .es-brand{display:flex;height:6px}#es1 .es-brand span{flex:1}\n#es1 .es-wrap{position:relative;max-width:1250px;margin:0 auto;padding:0 24px}\n#es1 .es-hero{position:relative}\n#es1 .es-grid{position:absolute;inset:0;background-image:linear-gradient(#ececec 1px,transparent 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.es-plist{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:0}#es1 .es-plist li{margin:0;padding:12px 0;border-top:1px solid #ececec;display:flex;flex-direction:column;gap:4px;font-size:15px;line-height:1.5;color:var(--t)}#es1 .es-plist li:first-child{border-top:0;padding-top:0}#es1 .es-pcode{font-family:Inter,sans-serif;font-size:13px;font-weight:600;letter-spacing:.02em;color:var(--h)}#es1 .es-pcode a{color:var(--v);border-bottom:1px solid rgba(125,81,161,.35)}#es1 .es-pcode a:hover{border-bottom-color:var(--v)}@media (max-width:849px){#es1 .es-pcols{grid-template-columns:repeat(2,minmax(0,1fr))}}@media (max-width:549px){#es1 .es-pcols{grid-template-columns:1fr}#es1 .es-pcard{padding:0 22px 22px}#es1 .es-pcard .es-bar{margin:0 -22px 6px}}<\/style>\n<div id=\"es1\">\n<div class=\"es-brand\" aria-hidden=\"true\"><span style=\"background:#7d51a1\"><\/span><span style=\"background:#3bace1\"><\/span><span style=\"background:#93c83d\"><\/span><span style=\"background:#ffc40d\"><\/span><\/div>\n<header class=\"es-hero\"><div class=\"es-grid\" aria-hidden=\"true\"><\/div><div class=\"es-glow es-g1\" aria-hidden=\"true\"><\/div><div class=\"es-glow es-g2\" aria-hidden=\"true\"><\/div>\n<div class=\"es-wrap\">\n<div class=\"es-meta es-rise\"><span>ASRO \u00b7 National Standardisation Body<\/span><span><a href=\"https:\/\/www.asro.ro\/en\/standardisation\/\">Standardisation<\/a> \u00b7 ESG<\/span><\/div>\n<div class=\"es-hrow\">\n<div class=\"es-hl\">\n<span class=\"es-eyebrow es-rise\" style=\"animation-delay:.05s\">Sustainability reporting<\/span>\n<h1 class=\"es-rise\" style=\"animation-delay:.12s\">Standards to support <br><b>ESG reporting<\/b><\/h1>\n<p class=\"es-lead es-rise\" style=\"animation-delay:.2s\"><strong>The Corporate Sustainability Reporting Directive (CSRD) <\/strong>imposes environmental, social and governance (ESG) reporting obligations on organizations.<\/p>\n<\/div>\n<div class=\"es-hr es-rise\" style=\"animation-delay:.28s\">\n<span class=\"es-num\">ESG<\/span>\n<span class=\"es-numl\">environment \u00b7 social \u00b7 governance<\/span>\n<div class=\"es-ruler\" aria-hidden=\"true\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/header>\n<div class=\"es-wrap\">\n<section class=\"es-sec\" aria-labelledby=\"es-h1\"><div class=\"es-h2row\"><h2 id=\"es-h1\">About<\/h2><span class=\"es-cnt\">The CSRD Directive<\/span><\/div>\n<div class=\"es-why\"><p>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.<\/p><p>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.<\/p><\/div><\/section>\n<section class=\"es-sec\" aria-labelledby=\"es-h2\"><div class=\"es-h2row\"><h2 id=\"es-h2\">Advantages of using standards<\/h2><span class=\"es-cnt\">6 benefits<\/span><\/div>\n<div class=\"es-why\"><p>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.<\/p><p class=\"es-in\">Here are the main benefits:<\/p><\/div>\n<ul class=\"es-ben\">\n<li><i class=\"es-bar\" style=\"background:#7d51a1\"><\/i><span class=\"es-bn\">01<\/span><p>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.<\/p><\/li>\n<li><i class=\"es-bar\" style=\"background:#3bace1\"><\/i><span class=\"es-bn\">02<\/span><p>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.<\/p><\/li>\n<li><i class=\"es-bar\" style=\"background:#93c83d\"><\/i><span class=\"es-bn\">03<\/span><p>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.<\/p><\/li>\n<li><i class=\"es-bar\" style=\"background:#ffc40d\"><\/i><span class=\"es-bn\">04<\/span><p>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.<\/p><\/li>\n<li><i class=\"es-bar\" style=\"background:#7d51a1\"><\/i><span class=\"es-bn\">05<\/span><p>Using the standards allows organizations to report both quantitative data, such as water or energy consumption, and qualitative information on sustainability policies and strategies.<\/p><p>This balance between qualitative and quantitative increases the transparency and relevance of the reports.<\/p><\/li>\n<li><i class=\"es-bar\" style=\"background:#3bace1\"><\/i><span class=\"es-bn\">06<\/span><p>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.<\/p><\/li>\n<\/ul><\/section>\n<section class=\"es-sec\" aria-labelledby=\"es-p1\"><div class=\"es-h2row\"><h2 id=\"es-p1\">Environment<\/h2><span class=\"es-cnt\">6 areas<\/span><\/div>\n<div class=\"es-why\"><p>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.<\/p><\/div>\n<div class=\"es-pcols\">\n<article class=\"es-pcard\" style=\"--c:#93c83d\"><i class=\"es-bar\" aria-hidden=\"true\"><\/i><h3>Emissions<\/h3><ul class=\"es-plist\"><li><span class=\"es-ptxt\">Organization-wide specifications and guidance for quantification and reporting of greenhouse gas emissions and removals.<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/271273\">SR EN ISO 14064-1<\/a><\/span><\/li><li><span class=\"es-ptxt\">Net zero guide<\/span><span class=\"es-pcode\"><a href=\"https:\/\/www.iso.org\/obp\/ui\/#iso:std:iso:iwa:42:ed-1:v1:en\" target=\"_blank\" rel=\"noopener\">ISO IWA 42<\/a><\/span><\/li><li><span class=\"es-ptxt\">Project-level specifications and guidance for quantification, monitoring and reporting of emission reductions or enhanced removals of greenhouse gases.<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/271699\" target=\"_blank\" rel=\"noopener\">SR EN ISO 14064-2<\/a><\/span><\/li><li><span class=\"es-ptxt\">Carbon footprint of products.<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/270215\" target=\"_blank\" rel=\"noopener\">SR EN ISO 14067<\/a><\/span><\/li><li><span class=\"es-ptxt\">Quantifying and reporting greenhouse gas emissions from transport chain operations.<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/280956\" target=\"_blank\" rel=\"noopener\">SR EN ISO 14083<\/a><\/span><\/li><li><span class=\"es-ptxt\">Transition to zero net emissions.<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/282143\" target=\"_blank\" rel=\"noopener\">SR ISO 14068-1<\/a><\/span><\/li><li><span class=\"es-ptxt\">Determining greenhouse gas (GHG) emissions in energy-intensive industries.<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/247731\" target=\"_blank\" rel=\"noopener\">SR EN 19694-1<\/a><\/span><\/li><\/ul><\/article>\n<article class=\"es-pcard\" style=\"--c:#93c83d\"><i class=\"es-bar\" aria-hidden=\"true\"><\/i><h3>Biodiversity<\/h3><ul class=\"es-plist\"><li><span class=\"es-ptxt\">Strategic and operational consideration of biodiversity<\/span><span class=\"es-pcode\">ISO 17298 (standard under development)<\/span><\/li><li><span class=\"es-ptxt\">Design and implementation of projects with net biodiversity gain<\/span><span class=\"es-pcode\">ISO 17620 (standard under development)<\/span><\/li><li><span class=\"es-ptxt\">Natural Capital Accounting<\/span><span class=\"es-pcode\">ISO 14054 (standard under development)<\/span><\/li><\/ul><\/article>\n<article class=\"es-pcard\" style=\"--c:#93c83d\"><i class=\"es-bar\" aria-hidden=\"true\"><\/i><h3>Circular economy<\/h3><ul class=\"es-plist\"><li><span class=\"es-ptxt\">Principles, terminology and implementation<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/284290\" target=\"_blank\" rel=\"noopener\">SR ISO 59004:2024<\/a><\/span><\/li><li><span class=\"es-ptxt\">Review of existing value networks<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/287102\" target=\"_blank\" rel=\"noopener\">SR ISO\/TR 59032:2025<\/a><\/span><\/li><li><span class=\"es-ptxt\">Design of circular products<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/285306\" target=\"_blank\" rel=\"noopener\">SR EN 45560:2024<\/a><\/span><\/li><\/ul><\/article>\n<article class=\"es-pcard\" style=\"--c:#93c83d\"><i class=\"es-bar\" aria-hidden=\"true\"><\/i><h3>Adapting to climate change<\/h3><ul class=\"es-plist\"><li><span class=\"es-ptxt\">Adaptation to climate change<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/273020\" target=\"_blank\" rel=\"noopener\">SR EN ISO 14090<\/a><\/span><\/li><li><span class=\"es-ptxt\">Vulnerability, impacts and risk assessment<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/276019\" target=\"_blank\" rel=\"noopener\">SR EN ISO 14091<\/a><\/span><\/li><li><span class=\"es-ptxt\">Guidance on climate change adaptation planning<\/span><span class=\"es-pcode\"><a href=\"https:\/\/www.iso.org\/standard\/68509.html\" target=\"_blank\" rel=\"noopener\">ISO\/TS 14092<\/a><\/span><\/li><\/ul><\/article>\n<article class=\"es-pcard\" style=\"--c:#93c83d\"><i class=\"es-bar\" aria-hidden=\"true\"><\/i><h3>Energy efficiency<\/h3><ul class=\"es-plist\"><li><span class=\"es-ptxt\">Energy Management Systems<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/269207\" target=\"_blank\" rel=\"noopener\">SR EN ISO 50001<\/a><\/span><\/li><li><span class=\"es-ptxt\">Energy audit<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/Search?q=16247\" target=\"_blank\" rel=\"noopener\">SR EN 16247<\/a><\/span><\/li><\/ul><\/article>\n<article class=\"es-pcard\" style=\"--c:#93c83d\"><i class=\"es-bar\" aria-hidden=\"true\"><\/i><h3>Water use<\/h3><ul class=\"es-plist\"><li><span class=\"es-ptxt\">Water footprint<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/245140\" target=\"_blank\" rel=\"noopener\">SR EN ISO 14046<\/a><\/span><\/li><li><span class=\"es-ptxt\">Water management<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/281378\" target=\"_blank\" rel=\"noopener\">SR EN ISO 14002-2 <\/a><\/span><\/li><li><span class=\"es-ptxt\">Wastewater use in irrigation systems<\/span><span class=\"es-pcode\"><a href=\"https:\/\/www.iso.org\/standard\/73482.html\" target=\"_blank\" rel=\"noopener\">ISO 16075<\/a><\/span><\/li><li><span class=\"es-ptxt\">Rainwater utilization systems<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/Search?q=16941\" target=\"_blank\" rel=\"noopener\">SR EN 16941<\/a><\/span><\/li><\/ul><\/article>\n<\/div><\/section>\n<section class=\"es-sec\" aria-labelledby=\"es-p2\"><div class=\"es-h2row\"><h2 id=\"es-p2\">Social<\/h2><span class=\"es-cnt\">3 areas<\/span><\/div>\n<div class=\"es-why\"><p>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.<\/p><\/div>\n<div class=\"es-pcols\">\n<article class=\"es-pcard\" style=\"--c:#3bace1\"><i class=\"es-bar\" aria-hidden=\"true\"><\/i><h3>Gender equality, diversity and social inclusion<\/h3><ul class=\"es-plist\"><li><span class=\"es-ptxt\">Diversity and inclusion management<\/span><span class=\"es-pcode\"><a href=\"https:\/\/www.iso.org\/standard\/71164.html\" target=\"_blank\" rel=\"noopener\">ISO 30415<\/a><\/span><\/li><li><span class=\"es-ptxt\">Human Resources Management<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/276068\" target=\"_blank\" rel=\"noopener\">SR ISO 30414<\/a><\/span><\/li><li><span class=\"es-ptxt\">Implementing gender equality<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/286813\" target=\"_blank\" rel=\"noopener\">SR EN ISO 53800:2025<\/a><\/span><\/li><\/ul><\/article>\n<article class=\"es-pcard\" style=\"--c:#3bace1\"><i class=\"es-bar\" aria-hidden=\"true\"><\/i><h3>Occupational safety and health<\/h3><ul class=\"es-plist\"><li><span class=\"es-ptxt\">Occupational health and safety management systems<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/281696\" target=\"_blank\" rel=\"noopener\">SR EN ISO 45001<\/a><\/span><\/li><li><span class=\"es-ptxt\">Psychosocial risk management in the workplace<\/span><span class=\"es-pcode\"><a href=\"https:\/\/www.iso.org\/standard\/64283.html\" target=\"_blank\" rel=\"noopener\">ISO 45003<\/a><\/span><\/li><li><span class=\"es-ptxt\">Prevention and management of infectious diseases<\/span><span class=\"es-pcode\">ISO 45006 (standard under development)<\/span><\/li><\/ul><\/article>\n<article class=\"es-pcard\" style=\"--c:#3bace1\"><i class=\"es-bar\" aria-hidden=\"true\"><\/i><h3>Accessibility<\/h3><ul class=\"es-plist\"><li><span class=\"es-ptxt\">Accessibility of products, goods and services according to the Design for All approach<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/274958\" target=\"_blank\" rel=\"noopener\">SR EN 17161<\/a><\/span><\/li><li><span class=\"es-ptxt\">Accessibility and usability of the built environment<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/275783\" target=\"_blank\" rel=\"noopener\">SR EN 17210<\/a><\/span><\/li><li><span class=\"es-ptxt\">Accessibility requirements for ICT products and services<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/276076\" target=\"_blank\" rel=\"noopener\">SR EN 301 549<\/a><\/span><\/li><\/ul><\/article>\n<\/div><\/section>\n<section class=\"es-sec\" aria-labelledby=\"es-p3\"><div class=\"es-h2row\"><h2 id=\"es-p3\">Governance<\/h2><span class=\"es-cnt\">3 areas<\/span><\/div>\n<div class=\"es-why\"><p>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.<\/p><\/div>\n<div class=\"es-pcols\">\n<article class=\"es-pcard\" style=\"--c:#7d51a1\"><i class=\"es-bar\" aria-hidden=\"true\"><\/i><h3>Governance<\/h3><ul class=\"es-plist\"><li><span class=\"es-ptxt\">Governance of organizations. Guidance<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/277533\" target=\"_blank\" rel=\"noopener\">SR ISO 37000<\/a><\/span><\/li><li><span class=\"es-ptxt\">Indicator development<\/span><span class=\"es-pcode\">ISO 37005 (standard under development)<\/span><\/li><li><span class=\"es-ptxt\">Maturity model<\/span><span class=\"es-pcode\"><a href=\"https:\/\/www.iso.org\/standard\/65037.html\" target=\"_blank\" rel=\"noopener\">ISO 37004<\/a><\/span><\/li><\/ul><\/article>\n<article class=\"es-pcard\" style=\"--c:#7d51a1\"><i class=\"es-bar\" aria-hidden=\"true\"><\/i><h3>Compliance<\/h3><ul class=\"es-plist\"><li><span class=\"es-ptxt\">Compliance management.<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/277968\" target=\"_blank\" rel=\"noopener\">SR ISO 37301<\/a><\/span><\/li><li><span class=\"es-ptxt\">Anti-bribery management<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/250876\" target=\"_blank\" rel=\"noopener\">SR ISO 37001<\/a><\/span><\/li><li><span class=\"es-ptxt\">Fraud control<\/span><span class=\"es-pcode\">ISO 37003 (standard under development)<\/span><\/li><li><span class=\"es-ptxt\">Internal investigations<\/span><span class=\"es-pcode\"><a href=\"https:\/\/www.iso.org\/standard\/74094.html\" target=\"_blank\" rel=\"noopener\">ISO\/TS 37008<\/a><\/span><\/li><\/ul><\/article>\n<article class=\"es-pcard\" style=\"--c:#7d51a1\"><i class=\"es-bar\" aria-hidden=\"true\"><\/i><h3>Risk management, resilience, business continuity<\/h3><ul class=\"es-plist\"><li><span class=\"es-ptxt\">Risk Management<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/261581\" target=\"_blank\" rel=\"noopener\">SR ISO 31000<\/a><\/span><\/li><li><span class=\"es-ptxt\">Risk assessment techniques<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/273440\" target=\"_blank\" rel=\"noopener\">SR EN IEC 31010<\/a><\/span><\/li><li><span class=\"es-ptxt\">Business Continuity<\/span><span class=\"es-pcode\"><a href=\"https:\/\/e-standard.eu\/en\/standard\/273610\" target=\"_blank\" rel=\"noopener\">SR EN ISO 22301<\/a><\/span><\/li><\/ul><\/article>\n<\/div><\/section>\n<section class=\"es-cta\"><div><span class=\"es-ck\">ASRO standards<\/span><h2 class=\"es-ct\">Find the standards for your ESG reporting<\/h2><span>Romanian, European and international standards in the ASRO online shop.<\/span><\/div><div class=\"es-btns\"><a class=\"w\" href=\"https:\/\/e-standard.eu\/en\">Open the catalogue<\/a><\/div><\/section>\n<section class=\"es-more\" aria-labelledby=\"es-md\"><h2 id=\"es-md\">Explore further<\/h2>\n<a href=\"https:\/\/www.asro.ro\/en\/info-standard\/\"><span class=\"es-mi\">\u2192 01<\/span><span><b>Info.Standard<\/b><small>Your organisation&#8217;s collection of standards, online and updated regularly.<\/small><\/span><span class=\"es-ma\" aria-hidden=\"true\">\u2192<\/span><\/a>\n<a href=\"\/en\/sr-en-iso-14001-2026\/\"><span class=\"es-mi\">\u2192 02<\/span><span><b>SR EN ISO 14001<\/b><small>Environmental management<\/small><\/span><span class=\"es-ma\" aria-hidden=\"true\">\u2192<\/span><\/a>\n<a href=\"\/en\/sr-iso-37001-2025\/\"><span class=\"es-mi\">\u2192 03<\/span><span><b>SR ISO 37001<\/b><small>Anti-bribery management systems<\/small><\/span><span class=\"es-ma\" aria-hidden=\"true\">\u2192<\/span><\/a>\n<\/section>\n<\/div>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-32968","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.8 (Yoast SEO v28.8) - 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