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IWA 48:2024
Framework for implementing environmental, social and governance (ESG) principles
This document provides a high-level framework and set of principles to provide guidance on how to implement and embed environmental, social, governance (ESG) within the culture of an organization to support management of ESG performance, measurement and reporting, enabling consistency, comparability, and reliability of ESG reporting and practices globally.
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International Organization for Standardization [iso]
