TS ISO 32210

TS ISO 32210 provides guidance on how sustainability principles can be applied to financing activities for organizations in the financial sector. It frames sustainable finance not as a narrow environmental topic, but as a broader management approach that connects strategy, products, decision-making and stakeholder expectations.

How sustainability principles are used in financial organizations

The standard gives a general framework for the principles, practices and terminology that financial organizations should consider. Its focus is on what is material in financing activities, from both the organization’s perspective and the perspective of its stakeholders. In practical terms, this includes attention to environmental, social and governance dimensions in lending, investing, asset management and related services. In general technical context, sustainable finance is a set of principles that influence capital allocation, risk assessment and long-term value creation.

Organizations and settings covered by the guidance

• Direct lenders and investors
• Asset managers and financial service providers
• Providers or recipients of sustainable finance
• Public bodies, private-sector institutions and industry associations
• Financial market regulators, supervisory bodies and control authorities

The standard is applicable to organizations active across the financial sector and is not limited to traditional financial institutions. As a result, it can support a common internal language for sustainable finance and more consistent evaluation across different stakeholder groups. In general, guidance documents of this kind help align terminology and embed principles into organizational processes rather than set mandatory performance limits.