Technical Specification (TS) for Impact Statements for profit-oriented entities
What this Standard Covers
This Specification describes the basis for presentation of impact statements to ensure comparability both with the entity’s impact statements of previous periods and with the impact statements of other entities. It sets out overall requirements for the presentation of impact statements, guidelines for their structure and minimum requirements for their content.
About this Standard
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Note that all standards published before January 30, 2023 remain valid and designated CIOSC under the authority of the CIO Strategy Council. These standards when updated as new editions will be published by the Digital Governance Standards Institute.
This standard is subject to technical committee review beginning no later than one year from the date of publication. The completion of the review may result in a new edition, revision, reaffirmation or withdrawal of the standard.