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Navigating the ESG Landscape: ASTM International's Guide to Comprehensive Environmental, Social, and Governance (ESG) Disclosures

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The ASTM International is developing a standard guide within its committee on environmental assessment, risk management, and corrective action (E50), in collaboration with the committee on sustainability (E60), to facilitate the reporting of environmental, social, and governance (ESG) metrics by organizations.

The guide aims to assist entities in presenting ESG information comprehensively and offer clarity to stakeholders such as investors, government procurement officers, and philanthropists. The ESG standard guide covers environmental factors, social relationships with stakeholders, and corporate governance, providing an overview of disclosure frameworks, both voluntary and regulatory, to navigate the complex ESG landscape.

The effort acknowledges the challenges in standardizing reporting frameworks for the social and governance aspects, highlighting the need for a contextual understanding and reference points rather than a one-size-fits-all approach.



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