ISO/UNDP FDIS 53002

• Status: Not Published
• ICS: 03.100.70 - Management systems
• ICS: 13.020.20 - Environmental economics. Sustainability
• Technical Committee: ISO/PC 343 - ISO/PC 343
• Current Stage: 5000 - FDIS registered for formal approval
• Start Date: 10-Jul-2026
• Completion Date: 27-Aug-2026

• Revises: ISO/UNDP PAS 53002:2024 - Guidelines for contributing to the United Nations Sustainable Development Goals (SDGs)
• Effective Date: 16-Aug-2025

ISO/UNDP FDIS 53002 is an ISO and UNDP standard that gives implementation guidance for management systems for the United Nations Sustainable Development Goals (SDGs). It explains how an organization can use an SDG management system based on ISO/UNDP 53001 to identify impacts, set priorities, integrate SDG action into governance and operations, and improve performance over time. It is written for any organization, regardless of type, size, product, service, or sector.

What does ISO/UNDP FDIS 53002 specify?

ISO/UNDP FDIS 53002 specifies guidance for organizations implementing a management system based on ISO/UNDP 53001 to optimize their contributions to the SDGs. The document is generic and applies to all organizations, and it explicitly says it does not add requirements to ISO/UNDP 53001 or define the only way to meet them.

The document is organized into Clauses 1 to 10, followed by three informative annexes.

Annex	What it covers
Annex A	Case study on prioritizing impacts using an impact measurement and management approach
Annex B	Case study on prioritizing impacts using a scoring matrix approach
Annex C	ISO standards that support implementation and management of ISO/UNDP 53001

Clause 1 sets the scope, Clause 2 names the normative reference, Clause 3 points to the terms and definitions in ISO/UNDP 53001, and Clauses 4 to 10 follow the familiar management-system structure from context through improvement.

What are the key requirements of ISO/UNDP FDIS 53002?

ISO/UNDP FDIS 53002 is a guidance document, so its substance is expressed as recommended actions for implementing and running an SDG management system. In practice, the document asks an organization to understand its context, engage interested parties, set priorities based on impacts, and build the SDGs into day-to-day management.

1. Build the system from the organization’s context

Clause 4 says the organization should understand its context, including sustainability issues, internal and external factors, and the effects of its activities on interested parties. It should map issues across the value chain and consider all SDGs, with particular attention to climate change, gender equality and decent work, as relevant.

This matters because the standard is trying to prevent a narrow or assumption-based view. The organization needs enough context to see where its actions create beneficial or adverse impacts and where its SDG effort will matter most.

2. Identify and engage interested parties carefully

Clause 4.2 says the organization should identify interested parties, understand their needs and expectations, and distinguish between parties that experience impacts and parties that contribute to those impacts. It should use direct engagement, review evidence from reliable sources, and pay attention to subgroups, systemically excluded groups, and, where relevant, project, programme and portfolio stakeholders.

This matters because the SDG approach in this document is impact-based, not just communication-based. The organization needs real input from affected people and groups so that priorities reflect actual conditions, risks, and opportunities.

3. Define the scope and integrate the SDG management system

Clause 4.3 says the scope should include all activities, products, services, value-chain relationships, and business relationships within the organization’s control or influence that can affect interested parties. Clause 4.4 says the SDG management system should be embedded in purpose, culture, strategy, business model, and other management systems.

In practice, this means the SDG system should not sit beside the business as a separate initiative. It should shape decision-making, and the organization should justify any requirement from ISO/UNDP 53001 that it considers not applicable.

4. Set policy, roles, and governance with accountability

Clause 5.2 says top management should establish an SDG policy that frames objectives, commits the organization to optimizing contributions to the SDGs, and reflects responsible business principles. Clause 5.3 says roles, responsibilities and authorities must be clear, understood, and supported by competence, resources, and governance.

This matters because the standard places responsibility at the top. The policy, governance, and accountability arrangements are what make the SDG commitment visible in decision-making, leadership behaviour, and project oversight.

5. Plan with risk, opportunity, and objective setting in mind

Clause 6 asks the organization to address risks and opportunities, set SDG objectives, plan how to achieve them, and manage change. Clause 6.2.2 on prioritization of impacts is central: the organization should focus first on the most significant impacts, then set ambitious targets and plan the data needed to track them.

This matters because organizations have limited resources. The document is telling them to prioritize where the impacts are most significant, not where action is easiest.

6. Support the system with resources, competence, awareness, communication, and documented information

Clause 7 covers resources, competence, awareness, communication, and documented information. The organization should provide the financial, human, technological, infrastructure, information-system, and externally provided resources it needs, and it should build competence in areas such as impact measurement, interested-party engagement, systems thinking, change management, and project governance.

This matters because SDG management is data- and people-intensive. The organization needs people who can measure impacts, explain them, act on them, and keep the system credible.

7. Control operations and handle concerns and grievances

Clause 8 says the organization should align operations with the SDG policy and objectives, set operating criteria, control relevant processes, and manage changes so they do not create unintended consequences. Clause 8.2 asks for processes to resolve concerns, complaints, conflicts, disagreements, and whistleblowing matters in an equitable and transparent way.

This matters because SDG commitments only count if they change operational behaviour. Good grievance handling also helps the organization learn early about adverse impacts and fix problems sooner.

8. Measure performance, audit, review, and improve

Clause 9 requires monitoring, measurement, analysis, evaluation, internal audit, and management review. Clause 10 calls for continual improvement and corrective action when requirements are not met or impacts are lower than expected.

This matters because the organization must show progress, not just intent. The SDG system should evolve as the context changes, the data improves, and the organization becomes more ambitious.

What terms does ISO/UNDP FDIS 53002 define?

ISO/UNDP FDIS 53002 uses the terms and definitions from ISO/UNDP 53001, and several terms are central to understanding how the guidance works.

• SDG management system - the management system based on ISO/UNDP 53001 that the document helps an organization implement.
• Interested parties - the people and groups that can affect, be affected by, or contribute to the organization’s impacts.
• Impacts - the beneficial or adverse consequences experienced by interested parties within the SDG context.
• Value chain - the chain of activities managed by the organization to deliver value, including multiple processes and business relationships.
• PDCA (Plan-Do-Check-Act) - the improvement cycle used as the organizing logic for planning, operating, evaluating, and improving the system.
• PMO (project management office) - a coordination function that can help integrate SDG management into portfolios, programmes, and projects.
• Nonconformity - a situation where a requirement is not met, including management-system, voluntary, legal, regulatory, or interested-party requirements.

Who uses ISO/UNDP FDIS 53002?

ISO/UNDP FDIS 53002 is for organizations that want guidance on implementing an SDG management system based on ISO/UNDP 53001. It is relevant across sectors, because the document applies to all organizations regardless of size or type.

Typical users include:

• top management and governing bodies, to set policy and direction
• sustainability, ESG, and strategy teams, to map impacts and set priorities
• quality, environmental, risk, innovation, and HR managers, to integrate SDG thinking into existing systems
• project, programme, portfolio, and PMO teams, to embed SDG criteria into change initiatives
• procurement, supply chain, and business relationship teams, to influence value-chain controls
• communication and learning teams, to build awareness and competence
• internal auditors and reviewers, to evaluate performance and improvement
• workers and operational managers, to apply controls and report concerns

What changed in ISO/UNDP FDIS 53002 from the previous edition?

ISO/UNDP FDIS 53002 is the first edition and replaces ISO/UNDP PAS 53002:2024. The revision converted the document from a PAS to an International Standard, aligned the text with ISO/UNDP 53001 and the harmonized structure, focused it on guidance for conforming to ISO/UNDP 53001, added several case examples, added a section on responsible business principles in Clause 4.4, and added Annex C on ISO standards supporting implementation of ISO/UNDP 53001.

Which standards are used with ISO/UNDP FDIS 53002?

ISO/UNDP FDIS 53002 has one normative reference: ISO/UNDP 53001, which provides the requirements that this document helps organizations implement.

Annex C and the bibliography identify several companion standards and supporting references, including:

• ISO 21502 and ISO 21504 - guidance on project, programme, and portfolio management
• ISO 21505 - governance for projects, programmes, and portfolios
• ISO 20400 - sustainable procurement
• ISO 37000 - governance of organizations
• ISO 9001 and the ISO 9000 series - quality management
• ISO 14001, the ISO 14000 series, ISO 14046, and ISO 14064-1 - environmental management, water footprint, and greenhouse gas quantification/reporting
• ISO 45001 and the ISO 45000 series - occupational health and safety
• ISO 31000 - risk management
• ISO 30400 series, ISO 30414, and ISO 30415 - human resource management, human capital reporting, and diversity and inclusion
• ISO 44001 and the ISO 44000 series - collaborative business relationships
• ISO 56001 and the ISO 56000 series - innovation management
• ISO 59001 and the ISO 59000 series - circular economy
• ISO 37101, ISO 37104, and ISO 37121 - sustainable development in communities and cities
• ISO 21401, ISO 18060, and ISO 20611 - tourism-related sustainability
• ISO 20121 - event sustainability management
• ISO 32210 - sustainable finance
• ISO/TS 26030, ISO 22000, ISO 21001, ISO/IEC 40180, and ISO 13485 - food chain, education, learning, and medical device-related support

What does the ISO/UNDP FDIS 53002 document contain?

ISO/UNDP FDIS 53002 contains a full management-system structure from scope and references through improvement, plus informative annexes with practical examples. Clauses 4 to 10 cover context, leadership, planning, support, operation, performance evaluation, and continual improvement.

The document also contains worked examples and decision-support material. Annex A and Annex B are case studies on prioritizing impacts, and Annex B includes impact-severity and likelihood tables, a prioritization matrix, and formulas used to score significance.

Annex C presents supporting ISO standards by function and by SDG-related topic. That section helps readers see how existing management-system standards, topic standards, and sector-specific standards can support an SDG management system without treating the standards as mutually exclusive.

FINAL DRAFT
International
Standard
ISO/UNDP
FDIS
ISO/PC 343
Management systems for the United
Voting begins on:
Nations Sustainable Development
2026-10-22
Goals (SDGs) — Implementation
Voting terminates on:
guidance
2026-12-03
RECIPIENTS OF THIS DRAFT ARE INVITED TO SUBMIT,
WITH THEIR COMMENTS, NOTIFICATION OF ANY
RELEVANT PATENT RIGHTS OF WHICH THEY ARE AWARE
AND TO PROVIDE SUPPOR TING DOCUMENTATION.
IN ADDITION TO THEIR EVALUATION AS
BEING ACCEPTABLE FOR INDUSTRIAL, TECHNO­
LOGICAL, COMMERCIAL AND USER PURPOSES, DRAFT
INTERNATIONAL STANDARDS MAY ON OCCASION HAVE
TO BE CONSIDERED IN THE LIGHT OF THEIR POTENTIAL
TO BECOME STAN DARDS TO WHICH REFERENCE MAY BE
MADE IN NATIONAL REGULATIONS.
Reference number
FINAL DRAFT
International
Standard
ISO/UNDP
FDIS
ISO/PC 343
Management systems for the United
Voting begins on:
Nations Sustainable Development
Goals (SDGs) — Implementation
Voting terminates on:
guidance
© ISO 2026
All rights reserved.
RECIPIENTS OF THIS DRAFT ARE INVITED TO SUBMIT,
WITH THEIR COMMENTS, NOTIFICATION OF ANY
This ISO publication is protected by copyright and is owned by ISO and/or its licensors.
RELEVANT PATENT RIGHTS OF WHICH THEY ARE AWARE
The content of this ISO publication is provided under licence, not sold. Use is subject to the applicable licence terms issued by ISO,
AND TO PROVIDE SUPPOR TING DOCUMENTATION.
an ISO member body, or an authorized third-party distributor.
IN ADDITION TO THEIR EVALUATION AS
BEING ACCEPTABLE FOR INDUSTRIAL, TECHNO­
Except as required for implementation or expressly permitted by a separate licence, no part of this ISO publication may be
LOGICAL, COMMERCIAL AND USER PURPOSES, DRAFT
reproduced, distributed, modified, used, or made available in any form or by any means – electronic or mechanical, including
INTERNATIONAL STANDARDS MAY ON OCCASION HAVE
photocopying, scanning, recording, or posting on internal or external digital platforms. TO BE CONSIDERED IN THE LIGHT OF THEIR POTENTIAL
TO BECOME STAN DARDS TO WHICH REFERENCE MAY BE
Any use beyond the scope of the granted rights is prohibited and may result in legal action.
MADE IN NATIONAL REGULATIONS.
ISO copyright office
CP 401 • CH-1214 Vernier, Geneva
Phone: [phone]
Email: [e-mail]
Website: www.iso.org
Published in Switzerland
Reference number
ii
Contents Page
Foreword .v
Introduction .vi
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Context of the organization . 1
4.1 Understanding the organization and its context .1
4.2 Understanding the needs and expectations of interested parties .5
4.3 Determining the scope of the SDG management system .10
4.4 SDG management system .11
5 Leadership .13
5.1 Leadership and commitment . 13
5.1.1 General . 13
5.1.2 Innovation . 15
5.2 SDG policy .17
5.3 Roles, responsibilities and authorities . 20
5.4 Consultation and participation of interested parties . 22
5.4.1 General . 22
5.4.2 Consultation . 23
5.4.3 Participation .24
6 Planning .24
6.1 Actions to address risks and opportunities .24
6.1.1 General .24
6.1.2 Legal requirements and other requirements . 25
6.2 SDG objectives and planning to achieve them . 26
6.2.1 General . 26
6.2.2 Prioritization of impacts .27
6.2.3 Setting ambitious targets . 30
6.2.4 Generating and making choices between options .32
6.2.5 Planning of data management relating to impacts . 36
6.3 Planning of changes . 36
7 Support .36
7.1 Resources . 36
7.2 Competence .37
7.3 Awareness . 40
7.4 Communication .41
7.5 Documented information .43
7.5.1 General .43
7.5.2 Creating and updating documented information . 44
7.5.3 Control of documented information . 44
8 Operation .44
8.1 Operational planning and control . 44
8.2 Concerns, complaints, conflicts or disagreements .45
9 Performance evaluation .46
9.1 Monitoring, measurement, analysis and evaluation . . 46
9.1.1 General . 46
9.1.2 Selecting indicators . 46
9.1.3 Monitoring, measuring and taking action on actual impact performance . 48
9.2 Internal audit . 48
9.2.1 General . 48
9.2.2 Internal audit programme . 49

iii
9.3 Management review . 49
9.3.1 General . 49
9.3.2 Management review inputs . 50
9.3.3 Management review results .51
10 Improvement . 51
10.1 Continual improvement .51
10.2 Nonconformity and corrective action .52
Annex A (informative) Case study on prioritizing impacts,building on the impact measurement
and management approach .53
Annex B (informative) Case study on prioritizing impacts,building on the scoring matrix
approach .62
Annex C (informative) ISO standards supporting implementation and managementof ISO/
UNDP 53001 .69
Bibliography . 76

iv
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out through
ISO technical committees. Each member body interested in a subject for which a technical committee
has been established has the right to be represented on that committee. International organizations,
governmental and non-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely
with the International Electrotechnical Commission (IEC) on all matters of electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are described
in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the different types
of ISO document should be noted. This document was drafted in accordance with the editorial rules of the
ISO/IEC Directives, Part 2 (see www.iso.org/directives).
ISO draws attention to the possibility that the implementation of this document may involve the use of (a)
patent(s). ISO takes no position concerning the evidence, validity or applicability of any claimed patent
rights in respect thereof. As of the date of publication of this document, ISO had not received notice of (a)
patent(s) which may be required to implement this document. However, implementers are cautioned that
this may not represent the latest information, which may be obtained from the patent database available at
www.iso.org/patents. ISO shall not be held responsible for identifying any or all such patent rights.
Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and expressions
related to conformity assessment, as well as information about ISO's adherence to the World Trade
Organization (WTO) principles in the Technical Barriers to Trade (TBT), see www.iso.org/iso/foreword.html.
This document was prepared by Project Committee ISO/PC 343, Sustainable development goals management,
in collaboration with the United Nations Development Programme (UNDP) and is based on ISO/UNDP 53001
[1] [2][3]
and the UNDP's SDG Impact Standards, related guidance documents, and other relevant ISO standards.
[1]
This document is aligned to and supports the UNDP SDG Impact Standards for Enterprises.
This first edition cancels and replaces the first edition of ISO/UNDP PAS 53002:2024, which has been
technically revised.
The main changes are as follows:
— the document has been converted from a PAS document to an International Standard, Type B MSS;
— the document has been reworked to ensure alignment with the structure and requirements of
ISO/UNDP 53001;
— the content is focused on guidance on how to conform to the requirements of ISO/UNDP 53001;
— the structure follows the harmonized structure;
— several case examples have been provided;
— a section on responsible business principles has been included in 4.4;
— Annex C on ISO standards supporting the implementation of ISO/UNDP 53001 has been added.
Any feedback or questions on this document should be directed to the user’s national standards body. A
complete listing of these bodies can be found at www.iso.org/members.html.

v
Introduction
This document provides guidance on how an organization can implement a management system to
optimize its contributions to achieving the United Nations Sustainable Development Goals (SDGs) based on
the requirements provided in ISO/UNDP 53001. By actively managing how it contributes to the SDGs, an
organization can optimize its impacts on interested parties and related SDG targets. The organization can
thus strengthen its resilience and future performance by maximizing beneficial impacts and minimizing
adverse ones.
This document includes guidance on:
— leading transformational change of the organization’s strategy;
— embedding SDG impact management into the organization’s purpose, structure and strategy;
— embedding SDG impact management into organizational culture;
— engaging decision makers (the governing body and all levels of management) and all workers in SDG
management;
— setting ambitious organizational SDG objectives and targets, aligned with the relevant SDG targets and
indicators where practicable, to minimize adverse and maximize beneficial impacts on interested parties
and optimize contribution to the achievement of the SDGs;
— engaging with relevant interested parties to identify and prioritize actual and expected impacts, whether
beneficial or adverse;
— collecting data on actual and expected impacts;
— generating options that support innovation, and making informed choices between those options;
— making decisions that take into account the amount and type of risk that those experiencing the impacts
of the organization’s decisions and activities can accept;
— understanding and managing interdependencies, synergies, and trade-offs to achieve positive results
and avoid unintended adverse impacts at a rate commensurate with planetary needs, and to achieve the
SDGs and meet the needs and relevant expectations of those experiencing impacts.
The shared intention of this document and ISO/UNDP 53001 is to help shift an organization from SDG
alignment to SDG action: from thinking about the SDGs as a mere “add-on”, to placing SDGs at the core of
business operations.
This document and ISO/UNDP 53001 can assist organizations to better align business purpose, strategy and
results with societal and planetary needs. They can help organizations to be more accountable for impacts
on people and the planet, while also strengthening business performance. They encourage organizations
to explore different business models and new ways of working and being that accelerate innovation (e.g. by
driving the development of new products, services and solutions that can lead to new customers and market
opportunities) and allocate resources more effectively and efficiently. Implementing the recommendations
in these documents can enable organizations to anticipate risks and opportunities related to sustainable
development earlier and manage them better.
The purpose of ISO/UNDP 53001 is to optimize an organization’s contribution to the achievement of the
SDGs by optimizing the impacts on interested parties. Since the SDGs focus on sustainable development, the
purpose of ISO/UNDP 53001 represents a new scope/purpose for many organizations whose purposes are
usually driven by financial or ideological objectives.
Within this context, contributions can generally be divided into two categories:
— Category A: those that support both the SDGs and the organization’s financial performance, and
— Category B: those that primarily benefit people and the planet, with limited direct financial return.

vi
Category A actions are often easy to prioritize, as they align with traditional financial investment logic.
Category B actions, however, require stronger commitment, since they demand resources with lower
financial return on investment (ROI). ISO/UNDP 53001 defines the organization as one of many interested
parties, emphasizing the need to prioritize the most significant impacts – regardless of their financial
category.
This can create a dilemma between “doing good for the world” and “doing good for the interested parties
with a strong financial interest in the organization in the short term.” In an ideal scenario, both actions would
be aligned, recognizing that in the long term, organizations are dependent upon social and environmental
systems being sustainable. The primary aim of ISO/UNDP 53001 is that an organization will embed SDG
contributions into its strategy and culture so that it can contribute effectively to the achievement of the
SDGs and sustainable development.
In the implementation of a management system based on ISO/UNDP 53001, it is recommended to start
from the current level of maturity, learning through practice, and to apply the PDCA (Plan-Do-Check-Act)
approach to impact management. Formal certification, through an independent third-party conformity
assessment, is not the immediate goal – the focus is to get started on contributing to the achievement of the
SDGs as ambitiously as possible.
This document and ISO/UNDP 53001 can also help organizations to communicate more effectively with
governments, regulators, non-governmental organizations, partners, investors, financial institutions and
other interested parties, including those impacted most by the organization’s decisions and activities. These
documents can also help organizations to meet the requirements and expectations of relevant interested
parties, in terms of disclosure, reporting and auditing.
Together with ISO/UNDP 53001, this document provides organizations with a common approach to fully
integrate sustainable development and the SDGs into all business and investment decision-making processes
and serves a basis for providing assurance to interested parties.
This document applies the harmonized approach as published in the ISO/IEC Directives related to the
development of management system standards (MSS). The intention is to support alignment and facilitate
the integration of the requirements and recommendations of one or more MSS into an organization’s
management system.
For more information, please see https://www.iso.org/management-system-standards.html.
NOTE 1 To transform describes a change of higher complexity than to transition. By definition, the scope of
a transformational change is both broader and wider than a transitional change. Many organizations seeking to
conform to ISO/UNDP 53001 experience a transformational challenge due to the scope of aligning the business model
– purpose, culture, and strategy and operations – with the SDGs. Changes requiring elements of new visions, new
values, new mindsets and cultural development are typically considered transformational.
NOTE 2 Additional information on sustainable transformation can be found in Transforming our world: the 2030
[4]
Agenda for Sustainable Development.

vii
FINAL DRAFT International Standard ISO/UNDP FDIS 53002:2026(en)
Management systems for the United Nations Sustainable
Development Goals (SDGs) — Implementation guidance
1 Scope
This document provides guidance for an organization implementing a management system based on
ISO/UNDP 53001 (SDG management system), to optimize the organization's contributions to achieving the
United Nations Sustainable Development Goals (SDGs).
This document is generic and applicable to all organizations, regardless of the organization’s type or size, or
the nature of the products or services delivered.
NOTE 1 This document supports the current SDGs and any subsequent global goals that supersede the 2030
[4]
Agenda.
NOTE 2 This document does not add to the requirements in ISO/UNDP 53001 or describe the only way to meet
those requirements. The use of the term “should” does not weaken any of the requirements in ISO/UNDP 53001 or add
new requirements.
2 Normative references
The following documents are referred to in the text in such a way that some or all of their content constitutes
requirements of this document. For dated references, only the edition cited applies. For undated references,
the latest edition of the referenced document (including any amendments) applies.
ISO/UNDP 53001, Management systems for the United Nations Sustainable Development Goals (SDGs) —
Requirements
3 Terms and definitions
For the purposes of this document, the terms and definitions given in ISO/UNDP 53001 apply.
ISO and IEC maintain terminology databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at https:// www .iso .org/ obp
— IEC Electropedia: available at https:// www .electropedia .org/
4 Context of the organization
4.1 Understanding the organization and its context
This clause provides guidance for organizations to understand exactly what affects its operations and what
is affected by its operations. The organization should consider both its general context and issues specifically
related to the SDGs when mapping its context.
To implement an effective SDG management system, the organization should understand the context within
which it operates and what can affect its ability to achieve its intended results.
As described in ISO/UNDP 53001:2026, 4.1, Note 2, issues are important topics or problems for debate
or discussion, which can have a beneficial or adverse impact on interested parties and on the overall
[4]
achievement of the 2030 Agenda. In an SDG management system, impacts refer to the consequences
experienced by the interested parties within the scope of the SDGs. Therefore, while analysing the context,

the organization should identify sustainability issues that are problems or topics, which are expected to
have an impact on interested parties.
The organization should consider all the SDGs and have a process to determine where relevant impacts
relate to each of them. The organization should always consider at least those impacts relating to the cross-
cutting themes of climate change, gender equality and decent work, as relevant.
The intention of analysing the context is to determine any issues that can affect the SDG management
system and the organization’s ability to optimize the impacts experienced by interested parties and hereby
the organizations contribution to the achievement of the SDGs. Some issues have a greater effect on impacts.
However, the organization should ensure a full mapping of its context before determining relevance and
significance of different impacts. Issues can be sustainability issues, management system issues as well
as other strategic issues. The issues concerning the efficiency of the SDG management system and issues
specifically concerning beneficial or adverse impact on interested parties should both be addressed when
planning for addressing risks and opportunities as outlined in 6.1. 6.2.2 focuses specifically on sustainability
issues, i.e. issues that concern actual or potential impacts on interested parties.
Many organizations have already implemented processes focusing on impact management. Where this is the
case, these processes should be leveraged where possible rather than duplicated.
he organization should ensure engagement with interested parties to identify potentially relevant and
significant impacts. Existing resources should also be considered. During the initial context analysis and
identification of a complete list of issues, the organization should refer to credible sustainability resources
that outline and map how sustainability issues relate to different sectors and industries. This can also
include other resources, which track the current status of different SDG topics in different locations, so as to
ensure common terminology and methodology as well as transparency and comparability of results.
The organization should determine both external and internal factors, including the sustainability context
in which it operates. The organization should ensure that determination of SDG relevant issues takes into
account the needs and expectations of interested parties that can affect or be affected by the organization’s
activities. The intention of mapping both issues and interested parties is to ensure the organization reduces
the risk of taking too narrow an approach or acting on assumptions or biases.
To avoid an approach which is too narrow, the organization should map the SDGs against the organization’s
value chain. An initial high-level mapping can lead to a more detailed analysis of issues in relation to impacts
arising from different activities. The value chain is the chain of activities managed by an organization to
deliver value, consisting of multiple processes. This process-based approach gives a comprehensive picture
of the organization’s activities and offers a structure to begin understanding the context of the organization.
The process approach should be supplemented by mapping products, services and organizational units.
Where relevant, the organization should also consider projects, programmes, portfolios and related
organizational project management arrangements as part of its context. This includes, as applicable,
project governance structures, project management offices (PMOs), portfolio decision-making mechanisms,
and project-based change initiatives through which sustainability-related objectives, improvements and
transformations are planned and implemented.
Issues at all levels, from local to global, should be taken into account. The organization should explore
external factors such as political, economic, social, technological, environmental and legal elements
(PESTEL), which can be relevant for the SDG management system. The organization should ensure that its
PESTEL analysis goes beyond mere identification of issues to map the causal pathways and dependencies
between external issues (e.g. regulatory changes, climate events) and the direct drivers of beneficial and
adverse impacts experienced by interested parties. The context analysis should be iterative and develop in
terms of depth and quality over time.
External issues include:
a) global, national, regional and local sustainable development performance, trends, priorities and
strategies;
b) political and economic factors, including trends and potential changes;

c) environmental factors, including climate events, environmental conditions and natural resources;
d) social factors, including human rights e.g. gender equality and decent work;
e) supply chains;
f) existing and future laws and regulations;
g) local culture, ethics and demographics;
h) indigenous and local knowledge;
i) scientific and technological developments;
j) sustainable development performance, trends, priorities and strategies within the sectors in which the
organization operates;
k) natural and competitive factors;
l) best practice frameworks.
Internal issues include:
— organizational identity (including purpose, vision, values, culture and adaptability);
— governance and structure;
— organizational policies;
— organizational activities;
— resources, including availability of people, level of competence, finance;
— the size and maturity of the organization;
— the sectors and locations in which the organization operates;
— value chains and business relationships;
— products and services provided;
— facilities and equipment;
— past and current sustainability performance;
— business models;
— other management systems implemented by the organization (e.g. quality, environmental, compliance,
risk, innovation);
— organizational processes;
— projects, programmes and portfolios;
— organizational project management structures and governance arrangements (e.g. PMOs, steering
structures, portfolio coordination mechanisms);
— project-based change initiatives that influence sustainability performance and contribution to the
achievement of the SDGs.
The organization should consider a life cycle perspective when mapping its context to ensure it considers
all aspects of the services or products it provides, from the acquisition of raw materials to final disposal.
Assessing how current business models align with the six principles of circular economy can help prevent
unintentional oversights and shift adverse impacts to elsewhere in the life cycle. The six principles are:
systems thinking, innovation, stewardship, collaboration, value creation and transparency.

The organization should be aware that external and internal issues can change and should be reviewed
regularly. At least, an annual review of the context should be carried out.
The organization should retain and maintain documented information of its external and internal issues, and
its assessment of how these issues affect the organization and interested parties. Documented information
can be of any type, according to the needs of the organization. For example, the following are considered
documented information: photographs, spreadsheets, minutes of meetings and video or audio recordings of
discussions.
Accounting for the SDGs can be seen as having a dual nature. While the SDGs express ambitions for the
common good of the global society, organizations should strive to optimize their contributions to achieving
the SDGs. This is also known as the “inside-out” perspective. This is aligned with ISO/UNDP 53001 where
focus is placed solely on managing the impacts of interested parties and contributing to the achievement
of the SDGs. Since sustainability issues affect the strategies of an organization, the organization takes into
account sustainability issues when developing strategies. This perspective, focusing on how external issues
can affect the strategy of the organization, is also known as “the outside-in” perspective.
EXAMPLE
A frozen food manufacturer with 500 workers operates in three different countries. To lead the mapping of issues
that can affect the SDG management system, top management assigns responsibility to someone who is used to doing
analysis, in this case, the head of production.
The head of production begins by collecting the knowledge the organization already has, including:
— the organizational chart showing the site and departmental structures;
— details of the three production sites (locations, workers, suppliers, distributors);
— a complete list of products;
— recent financial reports;
— process descriptions, including business critical processes;
— critical suppliers;
— main customers (wholesalers and dealers);
— market analysis, including known sustainability issues.
A task group is established with representatives from all departments and a workshop arranged to identify relevant
[4]
issues. As preparation for the meeting, the known information is shared, along with the 2030 Agenda.
At the workshop, the head of production presents the information. Based on this information, the participants start
identifying sustainability issues, including:
— some suppliers have unfair labour practices and poor preservation of ecosystems;
— the organization is sourcing many ingredients from large scale suppliers rather than supporting small scale and
local farmers;
— the environment is being adversely impacted by production of some ingredients, including significant carbon
footprint;
— some ingredients (especially meat) have high water usage, significant carbon footprint and poor land use;
— nutritional value of products;
— high water consumption in production processes;
— risk of organic waste in local ecosystems from wastewater;
— substantial energy consumption in production processes;
— priority of local sourcing;
— packing drives waste of metal from metal cans;
— distribution: energy consumption and emissions for exports by road;
— laws relating food to security and food waste are changing.
The head of production questions if the group has considered climate change, gender equality and decent work
sufficiently. This leads to the identification of four additional sustainability issues:
— inefficient protective gear for female workers in some production sites;
— lack of opportunities for professional development;
— disparities in pay for males and females undertaking the same roles within the value chain;
— lack of access to collective bargaining and representation.
The head of production collates all the ideas and presents them on the intranet to enable the next step: further
consultation of interested parties to check assumptions and find ways to address the issues.
Recognizing that the organization as a manufacturer of frozen foods is also impacted by the ongoing changes in SDG
issues, the head of production also aligns the work with the board’s current planning of the business strategy for the
coming period. The head of production knows that the board has been analysing opportunities and threats where
climate issues and energy prices have been discussed, and therefore decides to exchange lists of sustainability issues
with the board of directors to reduce the risks of missing important information.
4.2 Understanding the needs and expectations of interested parties
This subclause provides guidance on how to identify the potential and actual relevant impacts of interested
parties, considering both the impacts they can experience and their contribution to impacts. The needs
and expectations of the interested parties in an SDG management system concern impacts and how the
organization deals with the issues driving these impacts. In addition to engaging with relevant interested
parties, the organization should also take into consideration available evidence and relevant scientific data
from reliable sources (e.g. government, scientific community and civil society organizations).
The intention of identifying and engaging with relevant interested parties is to understand:
— their needs and expectations, including how they vary between different interested parties and
subgroups of interested parties, as well as over time;
— actual and potential impacts (beneficial and adverse) to the interested parties as a result of the
organization’s activities, products and services;
— the significance of different impacts on different interested parties;
— tolerance for impacts which are not experienced as expected (e.g. less beneficial than anticipated) and
the risk that adverse impacts are experienced;
— possibilities for the organization to contribute to the well-being of the interested party by improving
beneficial and reducing adverse impacts.
The organization should create a list or map of interested parties and consider whether using pre-
determined lists is a helpful way to group relevant interested parties, or if these lead to limitations and
oversights. Advisors and several online sources offer pre-determined lists as inspiration for identifying
interested parties. These lists can be industry specific or relate to individual SDGs, but they are rarely
exhaustive. When such lists are considered, the organization should determine an alternative way to map
interested parties or to review the pre-determined lists.
The organization should consider the value of splitting interested parties into subgroups. Subgroups can
qualify the understanding of actual and potential impacts, and related needs and expectations.
The organization should be aware that the needs and expectations of interested parties can change and
should be reviewed regularly.
The organization should proactively seek out and meaningfully engage with trustworthy representatives of
systemically excluded groups who are possibly unable to self-advocate or whose voices are diluted by larger
interested party groups. This engagement should aim to accurately quantify the number of individuals
within these subgroups who experience impacts and clarify the experienced impacts.
The organization should adopt a risk-based approach to determining the frequency and extent of interested
party identification and engagement (including participation and consultation) processes, taking account of
changes in the external and internal contexts and in the characteristics of different groups or subgroups of
interested parties (e.g. including the impact on interested parties of unexpected impacts or poor decision-
making).
Where it is appropriate and relevant to the context of the organization, the organization can supplement
direct engagement with interested parties with evidence-based proxy data and information from reputable
governmental and civil society agencies. However, this does not change the need for consultation and
participation of relevant interested parties.
Where relevant, this analysis should also include interested parties that experience impacts from, or
contribute to impacts through, projects, programmes, portfolios and related organizational project
management arrangements. This can include, as applicable, project sponsors, steering bodies, project teams,
PMOs, delivery partners, affected business units, suppliers, communities, customers and other parties
influenced by project-based change or implementation activities.
The organizatio
...

ISO/UNDP DISFDIS 53002:2026(en)
First edition
ISO/PC 343
Secretariat: DS
Date: 2026-10-07
Management systems for the United Nations Sustainable
Development Goals (SDGs) - — Implementation guidance

© FDIS stage
ISO/UNDP DISFDIS 53002:2026(en)
© ISO/UNDP 2026
All rights reserved. Unless otherwise specified,
This ISO publication is protected by copyright and is owned by ISO and/or its licensors.
The content of this ISO publication is provided under licence, not sold. Use is subject to the applicable licence terms issued
by ISO, an ISO member body, or an authorized third-party distributor.
Except as required in the context of its for implementation or expressly permitted by a separate licence, no part of this
ISO publication may be reproduced or utilized otherwise, distributed, modified, used, or made available in any form or
by any means, – electronic or mechanical, including photocopying, scanning, recording, or posting on internal or external
digital platforms.
Any use beyond the internet or an intranet, without prior written permission. Permission can be requested from either
ISO at the address below or ISO's member body in the countryscope of the requester. granted rights is prohibited and
may result in legal action.
ISO Copyright Office copyright office
CP 401 • CH-1214 Vernier, Geneva
Phone: + 41 22 749 01 11
Email: [e-mail]
Website: www.iso.org
Published in Switzerland.
© ISO/UNDP 2026 – All rights reserved
iii
ISO/UNDP DISFDIS 53002:2026(en)
Contents
Page
Foreword . vi
Introduction . viii
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Context of the organization . 1
4.1 Understanding the organization and its context . 1
4.2 Understanding the needs and expectations of interested parties . 6
4.3 Determining the scope of the SDG management system . 12
4.4 SDG management system . 12
5 Leadership . 15
5.1 Leadership and commitment . 15
5.2 SDG policy . 20
5.3 Roles, responsibilities and authorities . 24
5.4 Consultation and participation of interested parties . 26
6 Planning . 29
6.1 Actions to address risks and opportunities . 29
6.2 SDG objectives and planning to achieve them . 30
6.3 Planning of changes . 42
7 Support . 42
7.1 Resources . 42
7.2 Competence . 43
7.3 Awareness . 46
7.4 Communication . 48
7.5 Documented information . 50
8 Operation . 51
8.1 Operational planning and control . 51
8.2 Concerns, complaints, conflicts or disagreements . 52
9 Performance evaluation . 53
9.1 Monitoring, measurement, analysis and evaluation . 53
9.2 Internal audit . 57
9.3 Management review. 58
10 Improvement . 60
10.1 Continual improvement . 60
10.2 Nonconformity and corrective action. 61
Annex A (informative) Case study on prioritizing impacts,building on the impact measurement
and management approach . 62
Annex B (informative) Case study on prioritizing impacts,building on the scoring matrix
approach . 75
Annex C (informative) ISO standards supporting implementation and managementof ISO/UNDP
53001 . 84
iv © ISO 2026 – All rights reserved
© ISO/UNDP 2026 – All rights reserved
iv
ISO/UNDP DISFDIS 53002:2026(en)
Bibliography . 95

© ISO/UNDP 2026 – All rights reserved
v
ISO/UNDP DISFDIS 53002:2026(en)
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out through
ISO technical committees. Each member body interested in a subject for which a technical committee has been
established has the right to be represented on that committee. International organizations, governmental and
non-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely with the
International Electrotechnical Commission (IEC) on all matters of electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are described
in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the different types of
ISO document should be noted. This document was drafted in accordance with the editorial rules of the
ISO/IEC Directives, Part 2 (see www.iso.org/directives).
ISO draws attention to the possibility that the implementation of this document may involve the use of (a)
patent(s). ISO takes no position concerning the evidence, validity or applicability of any claimed patent rights
in respect thereof. As of the date of publication of this document, ISO had not received notice of (a) patent(s)
which may be required to implement this document. However, implementers are cautioned that this may not
represent the latest information, which may be obtained from the patent database available at
www.iso.org/patentswww.iso.org/patents. ISO shall not be held responsible for identifying any or all such
patent rights.
Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and expressions
related to conformity assessment, as well as information about ISO's adherence to the World Trade
Organization (WTO) principles in the Technical Barriers to Trade (TBT), see
www.iso.org/iso/foreword.htmlwww.iso.org/iso/foreword.html.
This document was prepared by Project Committee ISO/PC 343, Sustainable development goals management,
in collaboration with the United Nations Development Programme (UNDP) and is based on ISO/UNDP 53001
[1] [1] [2][3] [2] [3]
and the UNDP's SDG Impact Standards ,, related guidance documents ,, and other relevant ISO
[1] [1]
standards. This document is aligned to and supports the UNDP SDG Impact Standards for Enterprises .
This second first edition cancels and replaces the first edition of (ISO/UNDP PAS 53002:2024), which has been
technically revised.
The main changes are as follows:
— Thethe document has been upgradedconverted from a PAS document to aan International Standard, Type
B MS document.MSS;
— All text in the document has been reworked with the purpose of aligningto ensure alignment with the
structure and requirements of ISO/UNDP 53001.;
- All text has been aligned with the logic of a Type B MS document.
— The content is focussedfocused on guidance on how to conform to the requirements of ISO/UNDP 53001.;
— Thethe structure now follows the harmonized structure.;
— Severalseveral case examples have been provided.;
vi © ISO 2026 – All rights reserved
© ISO/UNDP 2026 – All rights reserved
vi
ISO/UNDP DISFDIS 53002:2026(en)
— Aa section on responsible business principles has been included in 4.4clause 4.4.;
— Annex CAn annex on ISO standards supporting the implementation of ISO/UNDP 53001 has been added.
Any feedback or questions on this document should be directed to the user’s national standards body. A
complete listing of these bodies can be found at www.iso.org/members.html.

© ISO/UNDP 2026 – All rights reserved
vii
ISO/UNDP DISFDIS 53002:2026(en)
Introduction
This document provides guidance on how an organization can implement a management system to optimize
its contributioncontributions to achieving the United Nations Sustainable Development Goals (SDGs) based
on the requirements provided in ISO/UNDP 53001. By actively managing how it contributes to the UN SDGs,
an organization can optimize its impacts on interested parties and related SDG targets. The organization can
thus strengthen its resilience and future performance by maximizing beneficial impacts and minimizing
adverse ones. By actively managing how it contributes to the achievement of the SDGs, an organization can
optimize its impacts on interested parties and related SDG targets by maximizing beneficial impacts and
minimizing adverse ones, thereby strengthening organizational resilience and future performance.
This document includes guidance on:
— leading transformational change of the organization’s strategy;
— embedding SDG impact management into the organization’s purpose, structure and strategy;
— embedding SDG impact management into organizational culture;
— engaging decision makers (the governing body and all levels of management) and all workers in SDG
management;
— setting ambitious organizational SDG objectives and targets, aligned with the relevant SDG targets and
indicators where practicable, to optimize minimize adverse and maximize beneficial impacts on interested
parties and contributionsoptimize contribution to the achievement of the SDGs;
— engaging with relevant interested parties to identify and prioritize actual and expected impacts, whether
beneficial or adverse;
— collecting data on actual and expected impacts;
— generating options that support innovation, and making informed choices between those options;
— making decisions that take into account the acceptable levelamount and type of risk ofthat those
experiencing the impacts of the organization’s decisions and activities can accept;
— understanding and managing interdependencies, synergies, and trade-offs to achieve positive results and
avoid unintended adverse impacts at a rate commensurate with planetary needs, and to achieve the SDGs
and meet the needs and relevant expectations of those experiencing impacts.
The shared intention of this document and ISO/UNDP 53001 is to help shift an organization from SDG
alignment to SDG action: from thinking about the SDGs as a mere “add-on”, to placing SDGs at the core of
business operations.
This document and ISO/UNDP 53001 can assist organizations to better align business purpose, strategy and
results with societal and planetary needs. They can help organizations to be more accountable for impacts on
people and the planet, while also strengthening business performance. They encourage organizations to
explore different business models and new ways of working and being that accelerate innovation (e.g. by
driving the development of new products, services and solutions that can lead to new customers and market
opportunities) and allocate resources more effectively and efficiently. Implementing the recommendations in
these documents can enable organizations to anticipate risks and opportunities related to sustainable
development earlier and manage them better.
viii © ISO 2026 – All rights reserved
© ISO/UNDP 2026 – All rights reserved
viii
ISO/UNDP DISFDIS 53002:2026(en)
The purpose of ISO/UNDP 53001 is to optimize an organization’s contribution to the achievement of the SDGs
by optimizing the impacts on interested parties. Since the SDGs focus on sustainable development, the purpose
of ISO/UNDP 53001 represents a new scope/purpose for many organizations whose purposes are usually
driven by financial or ideological objectives.
Within this context, contributions can generally be divided into two categories:
Category A: Those that support both the SDGs and the organization’s financial performance,
and
Category B: Those that primarily benefit people and the planet, with limited direct financial
return.
— Category A: those that support both the SDGs and the organization’s financial performance, and
— Category B: those that primarily benefit people and the planet, with limited direct financial return.
Category A actions are often easy to prioritize, as they align with traditional financial investment logic.
Category B actions, however, require stronger commitment, since they demand resources with lower financial
ROI (Returnreturn on Investmentinvestment (ROI). ISO/UNDP 53001 defines the organization as one of many
interested parties, emphasizing the need to prioritize the most significant impacts -– regardless of their
financial category.
This can create a dilemma between “doing good for the world” and “doing good for the interested parties with
a strong financial interest in the organization in the short term.” In an ideal scenario, both actions would be
aligned, recognizing that in the long -term, organizations are dependent upon social and environmental
systems being sustainable. The primary aim of ISO/UNDP 53001 is that an organization will embed SDG
contributions into its strategy and culture so Itthat it can contribute effectively to the achievement of the SDGs
and sustainable development.
In the implementation of a management system based on ISO/UNDP 53001, it is recommended to start from
the current level of maturity, learning through practice, and applyingto apply the PDCA (Plan-Do-Check-Act)
approach to impact management. Formal certification, through an independent third-party conformity
assessment, is not the immediate goal -– the focus is to get started on contributing to the achievement of the
SDGs as ambitiously as possible.
This document and ISO/UNDP 53001 can also help organizations to communicate more effectively with
governments, regulators, non-governmental organizations, partners, investors, financial institutions and
other interested parties, including those impacted most by the organization’s decisions and activities. These
documents can also help organizations to meet the requirements and expectations of relevant interested
parties, in terms of disclosure, reporting and auditing.
Together with ISO/UNDP 53001, this document provides organizations with a common approach to fully
integrate sustainable development and the SDGs into all business and investment decision-making processes
and serves a basis for providing assurance to interested parties.
This document applies the harmonized approach as published in the ISO/IEC Directives related to the
development of management system standards (MSS). The intention is to support alignment and facilitate the
integration of the requirements and recommendations of one or more MSS into an organization’s management
system.
© ISO/UNDP 2026 – All rights reserved
ix
ISO/UNDP DISFDIS 53002:2026(en)
For more information, please see https://www.iso.org/management-system-standards.html.
NOTE 1 To transform describes a change of higher complexity than to transition. By definition, the scope of a
transformational change is both broader and wider than a transitional change. Many organizations seeking to conform
to ISO/UNDP 53001 experience a transformational challenge due to the scope of aligning the business model -– purpose,
culture, and strategy and operations -– with the SDGs. Changes requiring elements of new visions, new values, new
mindsets and cultural development are typically considered transformational.
NOTE 2 Additional information on sustainable transformation can be found in United Nations, A/RES/70/1,
[4] [4]
Transforming our world: the 2030 Agenda for Sustainable Development. .
x © ISO 2026 – All rights reserved
© ISO/UNDP 2026 – All rights reserved
x
ISO/UNDP DIS 53002:2026(en)
Management systems for the United Nations Sustainable Development
Goals (SDGs) - — Implementation guidance
1 Scope
This document provides guidance for an organization implementing a management system based on
ISO/UNDP 53001, (SDG management system), to optimize the organization's contributions to achieving the
United Nations Sustainable Development Goals (SDGs) hereafter referred to as an SDG management system.).
This document is generic and applicable to all organizations, regardless of the organization’s type or size, or
the nature of the products or services delivered.
NOTE 1 This document supports the current SDGs and any subsequent global goals that supersede the 2030 UN
[5] [4]
Agenda .
NOTE 2 This document does not add to the requirements in ISO/UNDP 53001 or describe the only way to meet those
requirements. The use of the term “should” does not weaken any of the requirements in ISO/UNDP 53001 or add new
requirements.
2 Normative references
The following documents are referred to in the text in such a way that some or all of their content constitutes
requirements of this document. For dated references, only the edition cited applies. For undated references,
the latest edition of the referenced document (including any amendments) applies.
ISO/UNDP 53001, Management systems for the United Nations Sustainable Development Goals (SDGs) —
Requirements
3 Terms and definitions
For the purposes of this document, the terms and definitions given in ISO/UNDP 53001 apply.
ISO and IEC maintain terminology databases for use in standardization at the following addresses:
— — ISO Online browsing platform: available at https://www.iso.org/obp
— — IEC Electropedia: available at https://www.electropedia.org/
4 Context of the organization
4.1 Understanding the organization and its context
This clause provides guidance for organizations to understand exactly what affects its operations and what is
affected by its operations. The organization should consider both its general context and issues specifically
related to the SDGs when mapping its context.
To implement an effective SDG management system, the organization should understand the context within
which it operates and what can affect its ability to achieve its intended results.
ISO/UNDP DISFDIS 53002:2026(en)
As described in ISO/UNDP 53001:2026, 4.1, Note 2, Issuesissues are important topics or problems for debate
or discussion, which can have a beneficial or adverse impact on interested parties and on the overall
[5] [4]
achievement of the 2030 agenda .Agenda. In an SDG Managementmanagement system, impacts refer to the
consequences experienced by the interested parties within the scope of the SDGs. Therefore, while
analyzinganalysing the context, the organization should identify sustainability issues that are problems or
topics, which are expected to have an impact on interested parties.
The organization should consider all the SDGs and have a process to determine where relevant impacts relate
to each of them. The organization should always consider at least those impacts relating to the cross-cutting
themes of climate change, gender equality and decent work, as relevant.
The intention of analysing the context is to determine any issues that can affect the SDG management system
and the organization’s ability to optimize the impacts experienced by interested parties and hereby the
organizations contribution to the achievement of the SDGs. Some issues have a greater effect on impacts.
However, the organization should ensure a full mapping of its context before determining relevance and
significance of different impacts. Issues can be sustainability issues, management system issues as well as
other strategic issues. The issues concerning the efficiency of the SDG management system and issues
specifically concerning beneficial or adverse impact on interested parties should both be addressed when
planning for addressing risks and opportunities as outlined in 6.16.1. Clause 6.2.2. 6.2.2 focuses specifically on
sustainability issues, i.e. issues that concern actual or potential impacts on interested parties.
Many organizations have already implemented processes focussingfocusing on impact management. Where
this is the case, these processes should be leveraged where possible rather than duplicated.
Thehe organization should ensure engagement with interested parties thatto identify potentially relevant and
significant impacts are considered. Additionally existing. Existing resources areshould also a considerationbe
considered. During the initial context analysis and identification of a complete list of issues, anthe organization
should refer to credible sustainability resources that outline and map how sustainability issues relate to
different sectors and industries. This can also include other resources, which track the current status of
different SDG topics in different locations, so as to ensure common terminology and methodology as well as
transparency and comparability of results.
The organization should determine both external and internal factors, including the sustainability context in
which it operates. The organization should ensure that determination of SDG relevant issues takes into
account the needs and expectations of interested parties that can affect or be affected by the organization’s
activities. The intention of mapping both issues and interested parties is to ensure the organization reduces
the risk of taking too narrow an approach or acting on assumptions or biases.
To avoid an approach which is too narrow, the organization should map the SDGs against the organization’s
value chain. An initial high-level mapping can lead to a more detailed analysis of issues in relation to impacts
arising from different activities. The value chain is the chain of activities managed by an organization to deliver
value, consisting of multiple processes. This process-based approach gives a comprehensive picture of the
organization’s activities and offers a structure to begin understanding the context of the organization. The
process approach should be supplemented by mapping products, services and organizational units.
Where relevant, the organization should also consider projects, programmes, portfolios and related
organizational project management arrangements as part of its context. This includes, as applicable, project
governance structures, project management offices (PMOs), portfolio decision-making mechanisms, and
project-based change initiatives through which sustainability-related objectives, improvements, and
transformations are planned and implemented.
2 © ISO 2026 – All rights reserved
© ISO/UNDP 2026 – All rights reserved
ISO/UNDP DISFDIS 53002:2026(en)
Issues at all levels, from local to global, should be taken into account. The organization should explore external
factors such as political, economic, social, technological, environmental and legal elements (PESTEL), which
can be relevant for the SDG management system. The organization should ensure that its PESTEL analysis
goes beyond mere identification of issues to map the causal pathways and dependencies between external
issues (e.g. regulatory changes, climate events) and the direct drivers of beneficial and adverse impacts
experienced by interested parties. The context analysis should be iterative and develop in terms of depth and
quality over time.
External issues include:
a) global, national, regional and local sustainable development performance, trends, priorities and
strategies;
b) political and economic factors, including trends and potential changes;
c) environmental factors, including climate events, environmental conditions and natural resources;
d) social factors, including human rights e.g. gender equality and decent work;
e) supply chains;
f) existing and future laws and regulations;
g) local culture, ethics and demographics;
h) indigenous and local knowledge;
i) scientific and technological developments;
j) sustainable development performance, trends, priorities and strategies within the sectors in which the
organization operates;
k) natural and competitive factors;
l) best practice frameworks.
Internal issues include:
— organizational identity (including purpose, vision, values, culture and adaptability);
— governance and structure;
— organizational policies;
— organizational activities;
— resources, including availability of people, level of competence, finance;
— the size and maturity of the organization;
— the sectors and locations in which the organization operates;
© ISO/UNDP 2026 – All rights reserved
ISO/UNDP DISFDIS 53002:2026(en)
— value chains and business relationships;
— products and services provided;
— facilities and equipment;
— past and current sustainability performance;
— business models;
— other management systems implemented by the organization (e.g. quality, environmental, compliance,
risk, innovation);
— organizational processes.;
— projects, programmes and portfolios;
— Organizationalorganizational project management structures and governance arrangements (e.g. PMOs,
steering structures, portfolio coordination mechanisms));
— project-based change initiatives that influence sustainability performance and contribution to the
achievement of the SDGs.
The organization should consider a life cycle perspective when mapping its context to ensure it considers all
aspects of the services or products it provides, from the acquisition of raw materials to final disposal. Assessing
how current business models align with the six principles of circular economy can help prevent unintentional
oversights and shiftingshift adverse impacts to elsewhere in the life cycle. The six principles are: systems
thinking, innovation, stewardship, collaboration, value creation and transparency.
The organization should be aware that external and internal issues can change and should be reviewed
regularly. At least, an annual review of the context should be carried out.
The organization should retain and maintain documented information of its external and internal issues, and
its assessment of how these issues affect the organization and interested parties. Documented information
can be of any type, according to the needs of the organization. For example, the following are considered
documented information: photographs, spreadsheets, minutes of meetings and video or audio recordings of
discussions.
Accounting for the SDGs can be seen as having a dual nature. While the SDGs express ambitions for the
common good of the global society, organizations should strive to optimize their contributions to achieving
the SDGs. This perspective is also known as the "“inside-out"” perspective. This is aligned with
ISO/UNDP 53001 where focus is placed solely on managing the impacts of interested parties and contributing
to the achievement of the SDGs. Since sustainability issues affect the strategies of an organization, the
organization takes into account sustainability issues when developing strategies. This perspective, focusing
on how external issues can affect the strategy of the organization, is also known as “the outside-in” perspective.
EXAMPLE
A frozen food manufacturer with 500 workers operates in three different countries. To lead the mapping of issues that
can affect the SDG management system, top management assigns responsibility to someone who is used to doing analysis,
in this case, the head of production.
The head of production begins by collecting the knowledge the organization already has, including:
4 © ISO 2026 – All rights reserved
© ISO/UNDP 2026 – All rights reserved
ISO/UNDP DISFDIS 53002:2026(en)
— the organizational chart showing the site and departmental structures;
— details of the three production sites (locations, workers, suppliers, distributors);
— a complete list of products;
— recent financial reports;
— process descriptions, including business critical processes;
— critical suppliers;
— main customers (wholesalers and dealers);
— market analysis, including known sustainability issues.
A task group is established with representatives from all departments and a workshop arranged to identify relevant
[5] [4]
issues. As preparation for the meeting, the known information is shared, along with the 2030 Agenda. .
At the workshop, the head of production presents the information. Based on this information, the participants start
identifying sustainability issues, including:
— Somesome suppliers have unfair labour practices and poor preservation of ecosystems.;
— Thethe organization is sourcing many ingredients from large scale suppliers rather than supporting small scale and
local farmers.;
— Thethe environment is being adversely impacted by production of some ingredients, including significant carbon
footprint.;
— Somesome ingredients (especially meat) have high water usage, significant carbon footprint and poor land use.;
— Nutritionalnutritional value of products.;
— Highhigh water consumption in production processes.;
— Riskrisk of organic waste in local ecosystems from wastewater.;
— Substantialsubstantial energy consumption in production processes.;
— Prioritypriority of local sourcing.;
— Packingpacking drives waste of metal from metal cans.;
— Distributiondistribution: energy consumption and emissions for exports by road.;
— Lawslaws relating food to security and food waste are changing.
The head of production questions if the group has considered climate change, gender equality and decent work
sufficiently. This leads to the identification of four additional sustainability issues:
— inefficient protective gear for female workers in some production sites.;
— lack of opportunities for professional development.;
© ISO/UNDP 2026 – All rights reserved
ISO/UNDP DISFDIS 53002:2026(en)
— disparities in pay for males and females undertaking the same roles within the value chain;
— lack of access to collective bargaining and representation.
The head of production collates all of the ideas and presents them on the intranet to enable the next step: further
consultation of interested parties to check assumptions and find ways to address the issues.
Recognizing that the companyorganization as a manufacturer of frozen foods is also impacted by the ongoing changes in
SDG issues, the head of production also aligns the work with the board’s current planning of the business strategy for the
coming period. The head of production knows that the board has been analysing opportunities and threats where climate
issues and energy prices have been discussed, and therefore decides to exchange lists of sustainability issues with the
board of directors to reduce the risks of missing important information.
4.2 Understanding the needs and expectations of interested parties
This subclause provides guidance on how to identify the potential and actual relevant impacts of interested
parties, considering both the impacts they can experience and their contribution to impacts. The needs and
expectations of the interested parties in an SDG management system concern impacts, and how the
organization deals with the issues driving these impacts. In addition to engaging with relevant interested
parties, the organization should also take into consideration available evidence and relevant scientific data
from reliable sources (e.g. government, scientific community and civil society organizations).
The intention of identifying and engaging with relevant interested parties is to understand:
— their needs and expectations, including how they vary between different interested parties and subgroups
of interested parties, as well as over time;
— actual and potential impacts (beneficial and adverse) to the interested parties as a result of the
organization’s activities, products and services;
— the significance of different impacts on different interested parties;
— tolerance for impacts which are not experienced as expected (e.g. less beneficial than anticipated) and the
risk that adverse impacts are experienced;
— possibilities for the organization to contribute to the well-being of the interested party by improving
beneficial and reducing adverse impacts.
The organization should create a list or map of interested parties and consider whether using pre-determined
lists is a helpful way to group relevant interested parties, or if these lead to limitations and oversights. Advisors
and several online sources offer pre-determined lists as inspiration for identifying interested parties. These
lists can be industry specific or relate to individual SDGs, but they are rarely exhaustive. When such lists are
considered, the organization should determine an alternative way to map interested parties or to review the
pre-determined lists.
The organization should consider the value of splitting interested parties into subgroups. Subgroups can
qualify the understanding of actual and potential impacts, and related needs and expectations.
The organization should be aware that the needs and expectations of interested parties can change and should
be reviewed regularly.
The organization should proactively seek out and meaningfully engage with trustworthy representatives of
systemically excluded groups who are possibly unable to self-advocate or whose voices are diluted by larger
6 © ISO 2026 – All rights reserved
© ISO/UNDP 2026 – All rights reserved
ISO/UNDP DISFDIS 53002:2026(en)
interested party groups. This engagement should aim to accurately quantify the number of individuals within
these subgroups who experience impacts and clarify the experienced impacts.
The organization should adopt a risk-based approach to determining the frequency and extent of interested
party identification and engagement (including participation and consultation) processes, taking account of
changes in the external and internal contexts and in the characteristics of different groups or sub-
groupssubgroups of interested parties (e.g. including the impact on interested parties of unexpected impacts
or poor decision-making).
Where it is appropriate and relevant to the context of the organization, the organization can supplement direct
engagement with interested parties with evidence-based proxy data and information from reputable
governmental and civil society agencies. However, this does not change the need for consultation and
participation of relevant interested parties.
Where relevant, this analysis should also include interested parties that experience impacts from, or
contribute to impacts through, projects, programmes, portfolios, and related organizational project
management arrangements. This can include, as applicable, project sponsors, steering bodies, project teams,
PMOs, delivery partners, affected business units, suppliers, communities, customers, and other parties
influenced by project-based change or implementation activities.
The organization should differentiate between the interested parties that experience impacts and the
interested parties that contribute to those impacts. Table 1Table 1 provides examples of typical interested
parties that can contribute to impacts on interested parties as well as those that experience impacts. It is
important to understand that those who contribute to an impact can also experience impacts from one or
more sources.
Table 1 — Examples of interested parties
Contributes to impacts Experiences impacts
Type
on interested parties from organizations
The organization People and the planet
— Workers at all levels of the organization — Workers at all levels
of the organization
— Top management/Governinggoverning
Internal
body
interested
parties
— Shareholders
— Owners
Entities around the organization People and the planet
— Suppliers and distributors — Local and wider environment, including
ecosystems, climate and biodiversity, e.g.
— Governments air quality, rivers, oceans, water systems
External
— Communities where impacts are
— Non-governmental organizations
interested
experienced
parties
— Regulators and law makers
— Future generations
— Civil society
— Indigenous peoples
© ISO/UNDP 2026 – All rights reserved
ISO/UNDP DISFDIS 53002:2026(en)
Contributes to impacts Experiences impacts
Type
on interested parties from organizations
— Philanthropic organizations — People from systemically excluded groups
a
— Trade and professional associations
— Customers
— Unions
— Trade workers
— Industrial sectors
— Professionals
— Lenders and investors
— Students
— Parent or subsidiary organizations
— Financial institutions
— Peers and competitors
— Academia and researchers
)
a Please see See ISO/UNDP 53001:2026, 4.2, Note 23.
In a concrete organizational context, the list of potential interested parties in Table 1Table 1 should be
assessed in terms of who contributes and who experiences impacts. As outlined in the examples below, an
interested party can both contribute to impacts and experience impacts.
ExampleEXAMPLE 1
In a South East Asian medium-sized city, a company in Southeast Asia, an organization discharged their wastewater in
the local river. The stream in the river had the capacity to dilute the company’sorganization’s waste toxicity but at the
same time the local community dumps plastic and other waste into the rivers as well. The waste blocks the river and
concentrates the toxic waste affecting the local communities’ health when bathing and ability to catch eatable fish. In this
case, the local community both experience and contribute to the impact.
ExampleEXAMPLE 2
A large industrial companyorganization in North America decides to replace three of their self-made components made
of rare metals with a high environmental impacts in both the extraction and the processing phase with other components
produced in another part of the world with less impacts in both the extraction and processing phase. The workers support
this transition by using their skills and knowledge to integrate the new imported components in the
companyorganization's product. The workers thereby contribute to reducing the global impacts on both local
communities at the extractions sites, thereby reducing the CO2 footprint and the general impacts on the environment.
But at the same time, they experience a local impact of job insecurity as the companyorganization no longer needs as big
a workforce, which has potential consequences for their source of income, health insurance and ability to educate their
children.
The stronger the understanding of the landscape of interested parties, the better equipped the organizations
are equipped to makefor making sustainability decisions that contribute to the achievement of the SDGs.
Based on the identification of interested parties and analysis of impacts, top management should decide which
impacts to prioritize. Additionally, top management should decide, how such impacts, including the associated
risks and opportunities, should be addressed and managed. Top management should ensure the
establishment, implementation and improvement of processes necessary for optimizing the organization’s
contribution to the achievement of the SDGs. See Clauses 5clauses 5 and 66 for further guidance.
8 © ISO 2026 – All rights reserved
© ISO/UNDP 2026 – All rights reserved
ISO/UNDP DISFDIS 53002:2026(en)
The organization should retain and maintain documented information relating to interested parties, including
how they experience the organization’s impacts, their needs and expectations, and other relevant information
to support ongoing engagement and for management purp
...