IWA 48:2024
IWA 48 guidance for implementing and reporting ESG: six overarching principles, a governed risk and opportunity framework, accountability and transparency, interested party identification and engagement, materiality on robust data, a common KPI framework with profile indicators, environmental, social and governance frameworks and KPIs, leadership with constructive challenge and an ESG-aligned culture, credible communication, evidence-led conformity assessment, reporting principles and coverage, assurance, and continual improvement.
IWA 48:2024 is a compliance framework from International with 7 domains and 29 controls. The largest domains are Clause 4: Principles and practices in ESG – IWA 48:2024 (11 controls), Clause 7: Governance – IWA 48:2024 (6 controls), Clause 9: Reporting – IWA 48:2024 (5 controls). Every control below carries what it requires and what an assessor expects to see.
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Framework Domains (7)
Clause 10: Continual improvement – IWA 48:2024
| Code | Title |
|---|---|
| iwa-48-2024::10 | Review ESG progress against goals, KPIs and lessons learned, act on the findings, and loop back into materiality and risk |
Clause 4: Principles and practices in ESG – IWA 48:2024
| Code | Title |
|---|---|
| iwa-48-2024::4.1 | Apply the six overarching ESG principles throughout implementation, reporting and assessment |
| iwa-48-2024::4.2.1 | Identify, understand and manage ESG risks and opportunities, led from the top and across the value chain |
| iwa-48-2024::4.2.2 | Build a risk and opportunity framework on value creation principles with leadership, integration, design, implementation, evaluation and improvement |
| iwa-48-2024::4.2.3 | Run a risk- and opportunity-based ESG process from strategy through identification, evaluation, treatment, monitoring and reporting |
| iwa-48-2024::4.3 | Be accountable and transparent: disclose material ESG information and communicate it accurately |
| iwa-48-2024::4.4.2 | Identify interested parties so that every relevant interest is represented |
| iwa-48-2024::4.4.3 | Engage interested parties through a structured, unbiased, two-way and inclusive process |
| iwa-48-2024::4.5.1-2 | Base materiality on current, robust data, consider both inside-out and outside-in impacts, and avoid selectivity |
| iwa-48-2024::4.5.3 | Record every impact found, explain any prioritisation in reporting, and use consistent, actionable materiality methods |
| iwa-48-2024::4.5.4 | Conduct the ESG materiality assessment through defined scope, impact identification, engagement, prioritisation, validation and integration |
| iwa-48-2024::4.6 | Adopt the KPI measurement framework: report the profile indicators and build a customised KPI set on the common base |
Clause 5: Environmental – IWA 48:2024
| Code | Title |
|---|---|
| iwa-48-2024::5.2.1 | Apply the environmental framework: identify, evaluate, set outcomes and act, and report environmental risks and opportunities |
| iwa-48-2024::5.2.2 | Keep environmental data, collection methods and records that make results transparent, reproducible and interoperable |
| iwa-48-2024::5.4 | Report the environmental KPIs, first priority for all and second priority as maturity allows |
Clause 6: Social – IWA 48:2024
| Code | Title |
|---|---|
| iwa-48-2024::6.1-2 | Address the three social categories and apply the social framework |
| iwa-48-2024::6.4 | Report the social KPIs, first priority for all and second priority as maturity allows |
Clause 7: Governance – IWA 48:2024
| Code | Title |
|---|---|
| iwa-48-2024::7.2 | Establish or refine an integrated governance framework and account for it |
| iwa-48-2024::7.4 | Report the governance KPIs, first priority for all and second priority as maturity allows |
| iwa-48-2024::7.5.1 | Lead ESG from the governing body by example and assign ESG responsibilities to named roles |
| iwa-48-2024::7.5.2 | Embed constructive challenge in culture and decision-making at every level |
| iwa-48-2024::7.6 | Align culture, vision, mission and strategy with ESG and progress through the maturity stages |
| iwa-48-2024::7.7 | Communicate ESG credibly: fit the audience, use accessible formats, explain decisions, and accommodate vulnerable groups |
Clause 8: Compliance and conformity – IWA 48:2024
| Code | Title |
|---|---|
| iwa-48-2024::8 | Demonstrate compliance and conformity through evidence-led conformity assessment by first, second or third parties |
Clause 9: Reporting – IWA 48:2024
| Code | Title |
|---|---|
| iwa-48-2024::9.1-2.2 | Report ESG as a fair, risk- and evidence-based representation at the report date, applying the guiding principles |
| iwa-48-2024::9.2.3a | Report accurately, in good time, and fairly: evidence-based data with estimates flagged, on schedule, balanced between good and bad |
| iwa-48-2024::9.2.3b | Report information that is relevant, comparable, transparent and clear, and verifiable |
| iwa-48-2024::9.2.4 | Cover materiality, governance, strategy, risk management, and metrics and targets in the report |
| iwa-48-2024::9.3 | Obtain evidence-based assurance at an agreed level and present claims to support it |
What is IWA 48:2024 and who does it apply to?
IWA 48:2024 is a compliance framework from International with 7 domains and 29 controls. IWA 48 guidance for implementing and reporting ESG: six overarching principles, a governed risk and opportunity framework, accountability and transparency, interested party identification and engagement, materiality on robust data, a common KPI framework with profile indicators, environmental, social and governance frameworks and KPIs, leadership with constructive challenge and an ESG-aligned culture, credible communication, evidence-led conformity assessment, reporting principles and coverage, assurance, and continual improvement. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
What does IWA 48:2024 actually require?
IWA 48:2024 has 29 controls organised across 7 domains. The largest domains are Clause 4: Principles and practices in ESG – IWA 48:2024 (11 controls), Clause 7: Governance – IWA 48:2024 (6 controls), Clause 9: Reporting – IWA 48:2024 (5 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
If I already comply with another framework, how much of IWA 48:2024 do I already cover?
IWA 48:2024 does not currently have cross-framework mappings in our system. Check back as we continuously expand our mapping database.
How do I implement IWA 48:2024?
Start your IWA 48:2024 compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about IWA 48:2024 requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 29 controls and track your progress.
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