Common ISO standards and their overlap with the CSRD
Common ISO standards and their overlap with the CSRD
1. Introduction
ISO standards offer structured approaches to managing business operations, from quality and environmental impact to information security, occupational health, and energy efficiency. While each framework has distinct objectives, they share common methodologies, particularly the Plan-Do-Check-Act (PDCA) cycle, and can be integrated to create a comprehensive management system. Understanding their scope, applications, and overlaps can help organizations optimize compliance. However, with the CSRD arises a new question: How can these different ISO standards be integrated with the CSRD? This article will try to answer this question for five of the most popular ISO standards.
2. Five ISO standards
Many organizations already use ISO standards to structure their management systems. Understanding how ISO 9001 (quality), ISO 14001 (environmental), ISO 27001 (information security), ISO 45001 (occupational health and safety), and ISO 50001 (energy management) align with CSRD requirements can simplify compliance. But first a short description of each of these standards follows.
ISO 9001: quality management
ISO 9001 is the gold standard for quality management systems (QMS), focusing on customer satisfaction, process efficiency, and continual improvement. Organizations that adopt ISO 9001 establish clear policies, standardized processes, and metrics for performance evaluation. The core principles include risk-based thinking, leadership involvement, and evidence-based decision-making.
ISO 14001: environmental management
ISO 14001 addresses environmental sustainability, guiding organizations in minimizing their ecological footprint. This standard requires organizations to identify environmental aspects, set objectives for improvement, and comply with legal requirements. It emphasizes resource conservation, pollution prevention, and lifecycle thinking, making it a key tool for businesses aiming to meet corporate social responsibility (CSR) goals.
ISO 27001: information security management
Cyber threats and data breaches have made ISO 27001 increasingly relevant. This standard provides a framework for establishing an information security management system (ISMS), ensuring the confidentiality, integrity, and availability of data. It mandates risk assessments, security controls, and continuous monitoring, aligning well with regulatory requirements like GDPR and industry-specific cybersecurity frameworks.
ISO 45001: occupational health and safety
ISO 45001 focuses on workplace health and safety, replacing OHSAS 18001 as the international standard for occupational health and safety management systems (OH&S). It requires organizations to identify hazards, assess risks, and implement controls to prevent work-related injuries and illnesses. Employee participation and compliance with legal obligations are central to its approach.
ISO 50001: energy management
ISO 50001 provides a framework for energy efficiency and reduction of greenhouse gas emissions. By adopting this standard, organizations can systematically improve their energy performance through monitoring, benchmarking, and process optimization.
Key overlaps between the standards
While standards may address different topics, they overlap in certain areas:
Shared PDCA methodology: All five standards follow the PDCA cycle, ensuring continuous improvement.
Risk-based approach: Each standard emphasizes proactive risk assessment, whether in quality, security, environmental impact, or workplace safety.
Management commitment: Leadership involvement is a prerequisite for successful implementation.
Legal and regulatory alignment: Compliance with national and international regulations is a common requirement.
Documentation and performance monitoring: Metrics, audits, and documented processes underpin all standards.
3. Overlap with the CSRD
The ISO standards align with the CSRD's requirements for reporting on sustainability matters, particularly in areas like environmental impact, workforce management, and governance. The CSRD requires companies to disclose material impacts, risks, and opportunities related to sustainability, which often correspond to the management systems established under ISO standards.
General overlap
The CSRD requires companies to disclose material impacts, risks, and opportunities related to sustainability, which often correspond to the management systems established under ISO standards. For example:
ISO 9001 (Quality Management) may indirectly support governance and process-related disclosures in ESRS G1 and other standards.
ISO 14001 (Environmental Management) aligns with ESRS environmental topics (e.g., E1 Climate Change, E2 Pollution, E3 Water and Marine Resources).
ISO 27001 (Information Security Management) may overlap with consumer and end-user diclosures in ESRS S4 Consumers and End-users, particularly in managing risks related to data security and privacy.
ISO 45001 (Occupational Health and Safety) overlaps with ESRS social topics (e.g., S1 Own Workforce, S2 Workers in the Value Chain).
ISO 50001 (Energy Management) aligns with ESRS E1 Climate Change, particularly in energy consumption and efficiency disclosures.
Overlap between ISOs and disclosures
Several ESRS disclosure requirements (DRs) are supported by ISO standards:
Environmental disclosures:
Energy and climate change: ISO 14001 and ISO 50001 help fulfill DR E1-4 (GHG emissions reduction targets) and DR E1-5 (energy consumption and mix) by establishing sustainability policies and tracking energy consumption.
Energy policy and targets: ISO 50001 requires organizations to set an energy policy and efficiency targets, supporting DR E1-2 (climate change mitigation policies) and DR E1-4 (climate change mitigation targets).
Pollution control: ISO 14001 supports DR E2-1 (pollution-related policies) and DR E2-2 (pollution mitigation actions) by providing structured pollution management.
Resource use and circular economy: ISO 14001 helps with DR E5-1 (resource use policies) and DR E5-2 (actions related to circular economy) by managing waste and resource consumption.
Environmental impact monitoring: ISO 14001 supports IRO-1 disclosures by identifying environmental impacts and by monitoring the impacts it may help with DR E2-4 (pollution in air, water, and soil), DR E2-5 (hazardous substances), and DR E5-4 (resource inflows).
Social disclosures:
Workforce and consumer risks: ISO 45001 and ISO 27001 assist in identifying risks and opportunities related to employees and consumers, supporting DR IRO-1 under ESRS 2.
Workforce policies: The policies required under ISO 45001 align with DR S1-1 (own workforce policies), while ISO 27001 supports DR S4-1 (consumer and end-user policies).
Health, safety, and training: ISO 45001 supports DR S1-14 (workplace health & safety) and DR S1-13 (employee training and skills development) by providing information about health & safety and training programs.
Value chain safety: ISO 45001 extends workplace safety to suppliers and contractors, supporting DR S2-4 (actions on material impacts on value chain workers).
Governance disclosures:
Governance and internal processes: ISO 9001 may indirectly support governance disclosures under ESRS G1 by ensuring structured quality management and internal control frameworks.
4. Conclusion
Integrating ISO standards with CSRD reporting requirements is a practical and effective way for organizations to ensure compliance. ISO 9001, 14001, 27001, 45001, and 50001 each contribute to different aspects of ESG reporting, from quality management and environmental impact to workplace safety and energy efficiency. As sustainability regulations evolve, organizations that proactively align their management systems with CSRD requirements will be better positioned.
Relevant Sources
ISO-onderzoek 2021; een overzicht van de belangrijkste ISO-normen
ISO 9001, 14001, 27001, 45001, and 50001.