IWA 48:2024: What ISO's ESG Framework Means for Certification Schemes

20/10/2026

In November 2024, ISO published IWA 48:2024, Framework for implementing environmental, social and governance (ESG) principles. It was developed through open workshops jointly led by BSI (UK), ABNT (Brazil) and SCC (Canada), with more than 1,300 participants from 128 countries. Its aim is to give organisations a common language for ESG at a time when overlapping standards and competing claims have weakened trust.

For scheme owners and certification bodies, it deserves a close read. It does not add certification requirements. But it sets expectations on evidence, claims and conformity assessment that schemes will increasingly be measured against.

What IWA 48 is, and what it is not

An International Workshop Agreement: an ISO document agreed through open workshops rather than a technical committee, which allows faster consensus. An IWA is reviewed three years after publication and lasts at most six years. After that, it is either withdrawn or developed into another ISO document, such as an International Standard.
A high-level framework and set of principles for implementing and embedding ESG in an organisation's culture. It applies to organisations of any size, sector or country, including SMEs.
Not a reporting framework. It is designed to work alongside existing voluntary and regulatory frameworks, and it points to existing ISO standards that can evidence ESG performance.

How the framework is built

At its core are six overarching principles: integrity, outcomes-focused, equity, risks and opportunities, evidence-based, and maturity. Around them, the document covers:

risks and opportunities, accountability and transparency, engagement of interested parties, and materiality (financial and/or impact);
separate environmental, social and governance clauses, each with a framework, example actions and KPIs;
compliance and conformity, reporting and assurance, and continual improvement;
an informative annex on assurance and conformity assessment.

One choice stands out: ESG is treated as a journey, "not a fixed position with a pass/fail result", supported by a four-level maturity matrix.

Why this matters for certification schemes

Compliance is not conformity. IWA 48 separates meeting legal obligations from demonstrating conformity with voluntary requirements. It gives conformity assessment and assurance their own clause and annex. Schemes that present themselves as ESG evidence will be asked to show how their assurance model actually delivers that confidence.

Claims must be true, fair and not misleading. The reporting principles echo what claims guidance and anti-greenwashing rules already require. Scheme owners should check that the claims they allow match what an audit really verifies.

Evidence over intention. "Evidence-based" is one of the six principles, and the framework points to existing standards as ways to demonstrate performance. Certification is one of those routes, provided the scheme behind it is credible.

Maturity versus pass/fail. Certification gives a yes/no result, while IWA 48 thinks in maturity levels. Schemes may need to explain how a certificate relates to an organisation's ESG maturity. They could do this through performance levels, improvement requirements or transparent reporting of results.

Questions for scheme owners and certification bodies

Which IWA 48 principles does our standard actually cover, and where are the gaps?
Is our materiality basis explicit: financial, impact or both?
Do the claims we allow stay within what our assurance model can verify?
Can we show stakeholders how our conformity assessment builds confidence, beyond issuing a certificate?
Do we have a way to recognise improvement over time?

A reference point, not a new rulebook

IWA 48 does not replace ISO/IEC 17065, IAF MD 25 or the ISEAL Codes. Its value is as a shared reference. It shows what organisations, investors and regulators will increasingly expect ESG evidence to look like, and so what a credible scheme needs to deliver. For the building blocks of such a scheme, see The Components of a Credible Conformity Assessment Scheme.

If you would like to review how your scheme positions itself against IWA 48, get in touch.

Source: ISO, IWA 48:2024, Framework for implementing environmental, social and governance (ESG) principles.