Programme of work

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BUREAU OF INDIAN STANDARDS


Management and Systems Department

Programme of Work




MSD10 : Social Responsibility


  • Scope : To formulate Indian Standards for reporting and accounting in the field of Social Responsibility, ESG, Sustainable development and other social issues
  • Liaison :
    ISO/TC 309 - Governance of organizations - Participating (P)
    ISO/TC 309/AHG 6 - Ad Hoc Group ESG and Climate Change Coordination
    ISO/TC 309/WG 2 - Anti-bribery management systems
    ISO/TC 309/WG 8 - Fraud controls
    ISO/TC 309/TG 6 - Terminology Co-ordination
    ISO/TC 309/WG 1 - Guidance for the governance of organizations
    ISO/TC 309/CAG 1 - Chair's Advisory Group
    ISO/TC 309/WG 4 - Compliance management systems
    ISO/TC 309/WG 6 - Governance maturity model - Convenorship
    ISO/TC 309/WG 5
    ISO/TC 309/WG 7 - Internal investigations
    ISO/TC 309/WG 9 - Conflict of Interest
    ISO/PC 337 - Guidelines for the promotion and implementation of gender equality - Participating (P)
    ISO/PC 337/WG 1 - Guidelines for the promotion and implementation of gender equality
    ISO TC 343/SC /WG - Sustainable development goals management - Participating (P)

Published Standards

SI. No.
IS No.
Title
Reaffirmation Details
No. of Amendments
Degree of Equivalence
1.
 IS 15900:2010
Guidance on fraud and corruption control by an organization
January, 2025
-
Indigenous
2.
 IS 16001:2012
Social accountability at the work place - Requirement (First Revision)
January, 2025
-
Indigenous
3.
 IS 19062:2025
ISO 37005: 2024
Governance of Organizations - Developing Indicators for Effective Governance
-
Identical under dual numbering
4.
 IS 19317:2025
ISO 53800:2024
Promotion and Implementation of Gender Equality and Women's Empowerment � Guidelines
-
Identical under dual numbering
5.
 IS 19318:2025
ISO/TS 37008:2023
Internal Investigations of Organizations Guidance
-
Identical under dual numbering
6.
 IS/ISO 26000:2010
ISO 26000 : 2010
Guidance on social responsibility
August, 2023
-
Identical under single numbering
7.
 IS 26001:2024
Corporate Social Responsibility Requirements First Revision
-
Indigenous
8.
 IS 26002 (Part 3):2022
ASSURANCE ENGAGEMENT STANDARD PART 3  COMPETENCE OF INDIVIDUAL, FIRMS AND REPORTING ENTITIES FOR CONDUCTING ASSURANCE ENGAGEMENTS - REQUIREMENTS
January, 2025
-
Indigenous
9.
 IS 26002 (Part 1):2022
ASSURANCE ENGAGEMENT STANDARD PART 1 CONDUCTING ASSURANCE ENGAGEMENTS FOR ALL MATTERS OTHER THAN STATUTORY FINANCIAL INFORMATION ─ REQUIREMENTS
January, 2025
-
Indigenous
10.
 IS 26002 (Part 2):2021
ASSURANCE ENGAGEMENT STANDARD PART 2 CONDUCTING ASSURANCE ENGAGEMENTS FOR ALL MATTERS OTHER THAN STATUTORY FINANCIAL INFORMATION ─ GUIDANCE
January, 2025
-
Indigenous
11.
 IS/ISO 37000:2021
ISO 37000 : 2021
Governance of Organizations - Guidance
-
Identical under single numbering
12.
 IS/ISO 37001:2025
Anti-Bribery Management Systems Requirements with Guidance for Use First Revision
-
Identical under single numbering
13.
 IS/ISO 37001:2016
ISO 37001 : 2016
Anti-Bribery Management Systems — Requirements with Guidance for Use
October, 2021
1
Identical under single numbering
14.
 IS/ISO 37002:2021
ISO 37002 : 2021
Whistleblowing Management Systems - Guidelines
-
Identical under single numbering
15.
 IS/ISO 37004:2023
ISO 37004
Governance of organizations Governance maturity model
-
Identical under single numbering
16.
 IS/ISO 37301:2021
ISO 37301 : 2021
Compliance Management Systems - Requirements with guidance for use
1
Identical under single numbering

Standards Under Develpoment

Projects Approved

SI. No.
Doc No
TITLE
No Records Found

Preliminary Draft Standards

SI. No.
Doc No
TITLE
No Records Found

Drafts Standards in WC Stage

SI. No.
Doc No
TITLE
1
MSD 10 (28116)
Materiality Assessment
2
MSD 10 (33003)
Guidance on fraud and corruption control by an organization First Revision
3
MSD 10 (33004)
Social accountability at the work place - Requirement Second Revision

Draft Standards Completed WC Stage

SI. No.
Doc No
TITLE
No Records Found

Finalized Draft Indian Standard

SI. No.
Doc No
TITLE
1
MSD 10 (26537)
Sustainability Reporting and Disclosure Requirements Part 2 General Requirements
2
MSD 10 (26540)
Sustainability Reporting and Disclosure Requirements Part 4 Pollution and Climate change
3
MSD 10 (26543)
Sustainability Reporting and Disclosure Requirements Part 7 Resource Use and Circular Economy
4
MSD 10 (26544)
Sustainability Reporting and Disclosure Requirements Part 8 Own Workforce
5
MSD 10 (26547)
Sustainability Reporting and Disclosure Requirements Part 11 Affected Communities
6
MSD 10 (26548)
Sustainability Reporting and Disclosure Requirements Part 12 Consumers and End-users
7
MSD 10 (26866)
Revision of: IS 26002:2022
Assurance Engagement Part 1 Conducting Assurance Engagements for All Matters Other Than Statutory Financial Information Requirements First Revision
8
MSD 10 (26869)
Revision of: IS 26002:2021
Assurance Engagement - Part 2 Conducting Assurance Engagements for All Matters Other Than Statutory Financial Information Guidance First Revision
9
MSD 10 (26870)
Revision of: IS 26002:2022
Assurance Engagement - Part 3 Competence of Individual Firms and Reporting Entities for Conducting Assurance Engagements - Requirements First Revision

Finalized Draft Indian Standards under Print

SI. No.
Doc No
TITLE
1
MSD 10 (11885)
Anti-bribery management systems Requirements with guidance for use
2
MSD 10 (12371)
CORPORATE SOCIAL RESPONSIBILITY REQUIREMENT
3
MSD 10 (13733)
Guidance on Social Responsibility
4
MSD 10 (13734)
Compliance management systems Guidelines
5
MSD 10 (15721)
ASSURANCE ENGAGEMENT STANDARD PART 2 CONDUCTING ASSURANCE ENGAGEMENTS FOR ALL MATTERS OTHER THAN STATUTORY FINANCIAL INFORMATION GUIDANCE
6
MSD 10 (15735)
ASSURANCE ENGAGEMENT STANDARD PART 1 CONDUCTING ASSURANCE ENGAGEMENTS FOR ALL MATTERS OTHER THAN STATUTORY FINANCIAL INFORMATION REQUIREMENTS
7
MSD 10 (15736)
ASSURANCE ENGAGEMENT STANDARD PART 3 COMPETENCE OF INDIVIDUAL FIRMS AND REPORTING ENTITIES FOR CONDUCTING ASSURANCE ENGAGEMENTS - REQUIREMENTS
8
MSD 10 (16868)
Compliance Management Systems Requirements with guidance for use
9
MSD 10 (18203)
Governance of Organizations - Guidance
10
MSD 10 (18204)
Whistleblowing Management Systems - Guidelines
11
MSD 10 (22794)

Revision of: IS 26001:2020
Corporate Social Responsibility Requirements
12
MSD 10 (24333)
Governance of organizations Governance maturity model
13
MSD 10 (25348)
Compliance Management Systems Requirements with guidance for use Amendment - 1 Climate action changes
14
MSD 10 (25349)
Anti-Bribery Management Systems Requirements with Guidance for Use Amendment - 1 Climate action changes
15
MSD 10 (25714)
Promotion and Implementation of Gender Equality and Women 39 s Empowerment Guidelines
16
MSD 10 (25718)
Internal Investigations of Organizations Guidance
17
MSD 10 (26311)
Governance of Organizations - Developing Indicators for Effective Governance
18
MSD 10 (26538)
Sustainability Reporting and Disclosure Requirements Part 3 General Disclosures
19
MSD 10 (26539)
Sustainability Reporting and Disclosure Requirements Part 1 Glossary and Acronyms
20
MSD 10 (26541)
Sustainability Reporting and Disclosure Requirements Part 5 Water and Marine Resources
21
MSD 10 (26542)
Sustainability Reporting and Disclosure Requirements Part 6 Biodiversity and Ecosystem
22
MSD 10 (26545)
Sustainability Reporting and Disclosure Requirements Part 9 Stakeholders Engagements
23
MSD 10 (26546)
Sustainability Reporting and Disclosure Requirements Part 10 Worker in the Value Chain
24
MSD 10 (26549)
Sustainability Reporting and Disclosure Requirements Part 13 Business conduct
25
MSD 10 (26550)
Sustainability Reporting and Disclosure Requirements Part 14 Governance and Internal Control
26
MSD 10 (26551)
Sustainability reporting and disclosure requirements Part 15 Performance indicators and impact assessment for sustainable development goals
27
MSD 10 (28519)

Revision of: IS/ISO 37001:2016
Anti-Bribery Management Systems Requirements with Guidance for Use First Revision


Aspect Wise Report

 
 Product:   0
 Code of Practices :    0
 Methods of Test :   0
 Terminology :   0
 Dimensions :   0
 System Standard :   2
 Safety Standard :   0
 Others :    13
 Service Specification :    0
 Process Specification :    0
 Unclassified :    0
 


Annexure-I :List of Indian Standards Withdrawn/Superseded

SI. No.
IS No.
Title
1.
 IS 16010:2012
Good governance - Guidance
2.
 IS/ISO 19600:2014
ISO 19600 : 2014
Compliance management systems - Guidelines
3.
 SP 52:1992
Handbook on Quality Management


Annexure-II :List of Indian Product Standards

SI. No.
IS No. & Year
Title
No Records Found