ISO 32210:2022
Sustainable finance - Guidance on the application of sustainability principles for organizations in the financial sector
This document gives guidance to organizations on the application of overarching sustainability principles, practices and terminology for financing activities.It addresses what is material from the perspective of the organization and of its stakeholders.This document is applicable to all organizations active in the financial sector, including, but not limited to, direct lenders and investors, asset managers and service providers.Beyond financial institutions and intermediaries, this document can be used by other parties in the financial sector such as providers or recipients of sustainable finance, governmental organizations, public and private sector institutions, business entities, industry associations, financial market regulators, and supervisory and control bodies.
This document gives guidance to organizations on the application of overarching sustainability principles, practices and terminology for financing activities.
It addresses what is material from the perspective of the organization and of its stakeholders.
This document is applicable to all organizations active in the financial sector, including, but not limited to, direct lenders and investors, asset managers and service providers.
Beyond financial institutions and intermediaries, this document can be used by other parties in the financial sector such as providers or recipients of sustainable finance, governmental organizations, public and private sector institutions, business entities, industry associations, financial market regulators, and supervisory and control bodies.
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- mandatory clauses to satisfy,
- non-essential but useful clauses to know, such as permissions and recommendations.
The identification of these types of clauses is based on the document “ISO / IEC Directives, Part 2 - Principles and rules of structure and drafting of ISO documents ”as well as on a constantly enriched list of verbal forms.
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