全球首个 ESG 标准发布 ， 基于险险和机会的译则逐条全文

IWA 48: 2024 (EN) 请分享您对标准的反馈。用手机扫描二维码或点击链接客户反馈表单 iso. org / ESGprinciples 国际研讨会Agreement IWA 48 第一版 2024 - 11 实施环境、社会和治理 (ESG)原则的框架 2024-11-26ISO / CS 授权给石家庄路汉阳 (1023326286 @ qq. com)由ISO资助以支持全球可持续发展努力。未经授权的复制或分发禁止。IWA 48: 2024 (en) 受版权保护的文件 © ISO 2024 所有权利保留。除非另有说明或在实施过程中另有要求，否则本出版物的任何部分均不得以任何形式或通过任何手段进行复制或以其他方式利用，包括电子或机械手段（如复印、扫描），或通过互联网或内部网络发布，未经事先书面许可。如需获得许可，请向ISO下方地址申请：或请求方国家的ISO成员机构。ISO版权办公室 C \[ All rights reserved. Unless otherwise specified or required in the context of its implementation, no part of this publicationmay be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying,or posting on the internet or an intranet, without prior written permission. Permission can be requested from either ISO atthe address below \]P 401 • 贝朗内特街8号 CH-1214 维尔纳尔，日内瓦 电话：+41 22 749 01 11 邮箱：copyright@iso.orgwww. iso. org 网站:发表于瑞士 2024-11-26IWA 48: 2024 (en)ISO / CS 授权给石家庄路汉阳 (1023326286 @ qq. com)由ISO赞助以支持全球可持续发展努力。未经授权的复制或分发禁止。 Contents 前言....................................................................................................................................................................................................................................................... .Pagev Introduction...........................................................................................................................................................................................................................................vi 1Scope..............................................................................................................................................................................................................................................12规范性参考文献..................................................................................................................................................................................................术语和定义.................................................................................................................................................................................................1 4ESG 的原则和实践.........................................................................................................................................................................4.1 总体原则..................................................................................................................................................................................22 4.2 风险与机遇...............................................................................................................................................................................4.2. 1 概述......................................................................................................................................................................................................4.2. 2 原则和框架.......................................................................................................................................................4 4.2. 3 基于风险和机会的方法..................................................................................................................6 4.2. 4 进一步信息......................................................................................................................................................................6 4.3 问责制和透明度........................................................................................................................................................6 4.4 利益相关方的识别和参与......................................................................................................... ...................................................................................................................................................................................................... ..................................................................................................................................7 4.4. 1 概述..............................................................................................................................7 4.4. 2 利益相关方的识别................................................................................................................................................................................................................7 4.4. 3 与相关方的接触......................................................................................................................................................................................................7 4.5 重要性....................................................................................................................................................4.5. 1 概述.........................................................................................................9 4.5. 2 重要概念........................................................................................................................