ESG and sustainability reporting alignment
What changed in the 2026 revision
The 2026 revision encourages better integration with global reporting frameworks (GRI, CSRD, ISSB). The revision working group put it plainly: the standard connects to 'climate urgency and resource scarcity' and 'sustainability credentials.' Certification-body analysis: alignment with 'broader sustainability priorities.'
What auditors will look for
Evaluate whether the EMS is structured to support ESG and sustainability reporting. The 2026 revision explicitly connects the EMS to broader sustainability obligations. Evidence of readiness includes: carbon and GHG data tracked in a form usable for disclosure, environmental KPIs aligned with corporate sustainability targets, and awareness of which environmental issues are most significant to stakeholders and investors.
How to close the gap
- 1Map EMS environmental data outputs (energy, water, waste, emissions) to the metrics required by your corporate sustainability framework
- 2Ensure Scope 1 and Scope 2 GHG emissions are tracked with sufficient granularity to support external disclosure
- 3Document the link between significant environmental aspects and material topics in sustainability reporting — the two should align
- 4Consider performing a double materiality assessment to identify which environmental issues have financial risk implications for the organisation
More changes in Clause General
Planning your transition timeline? Use the free deadline calculator →