Environmental, Social, and Governance Disclosures

ASTM International’s environmental assessment, risk management and corrective action committee (E50) has developed a new standard guide for environmental, social, and governance (ESG) disclosure related to climate and community. The new standard will soon be available as E3377.

Environmental, social and governance concerns represent the three main topic areas that companies are expected to report on. The goal of ESG is to capture all the non-financial risks and opportunities inherent in a company’s day-to-day activities.

“The new standard will assist users in understanding and navigating the complex landscape of ESG disclosures undertaken both on a voluntary basis and to meet regulatory requirements,” says ASTM member Eileen Snyder, regional technical coordinator, Pace Analytical Services.

The new standard will fill a need that currently exists for an ESG disclosures guide. The guide will provide a comprehensive overview of regulations, frameworks, and key considerations to assist guide users in producing consistent, comparable, and reliable climate-related disclosures leading to more sustainable institutions and communities. The guide includes standardized terminology for ESG disclosure relating to climate and community. 

ASTM welcomes participation in the development of its standards. JOIN ASTM

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