The requirements for sustainability reporting are increasing rapidly. Companies are not only faced with the EU directive Corporate Sustainability Reporting Directive (CSRD) but also increasingly have to meet the expectations of their customers, partners and investors. For small and medium-sized enterprises (SMEs) in particular, the new VSME standard provides a practical way of voluntarily submitting structured sustainability reports.
But if you want to successfully manage sustainability in the long term, you need more than just a good report: you need an effective management system. This is where the new international standard ISO 53001 comes in. The planned standard is intended to provide companies worldwide with a framework for systematically managing their contributions to the UN Sustainable Development Goals (SDGs) – regardless of existing reporting formats.
In this article, we show you what characterizes ISO 53001, when it is coming and how it can help companies to meet the requirements of the CSRD and VSME in a strategically smart way.
1 What is ISO 53001?
ISO 53001 is a new management system standard that is currently under development and is expected to be published in 2025(see DGQ). Its aim is to provide companies worldwide with a structured framework for systematically planning, implementing and improving their contribution to the UN Sustainable Development Goals (SDGs).
A management system for sustainability
In contrast to traditional sustainability reports, such as those published as part of the CSRD or voluntarily prepared in accordance with the VSME standard, ISO 53001 focuses on internal management rather than pure reporting. The standard sets out requirements for what is known as an SDG management system – in other words, a comprehensive system with which companies can
Identify relevant sustainability goals,
develop strategic measures,
Measure and evaluate progress,
and continuously improve their processes.
The companies specifically select those SDGs that are particularly relevant to their own activities. The aim is not to cover all 17 goals at the same time, but to integrate sustainability into their own corporate strategy in a targeted and effective manner.
Certification as objective proof
Particularly important: ISO 53001 will be certifiable – similar to established management standards such as ISO 9001 (quality management) or ISO 14001 (environmental management). In future, companies will therefore be able to obtain official certification that they operate an effective sustainability management system in relation to the UN goals. The standard thus provides objective proof of sustainable business practices – an increasingly important factor in the competition for customers, talent and investment.
Focus on processes instead of pure reporting
A decisive difference to reporting standards such as CSRD or VSME: ISO 53001 does not primarily oblige companies to prepare external sustainability reports. Instead, the focus is on internal management processes: The focus is on defining objectives, implementing measures, evaluating effectiveness and continuous improvement.
ISO 53001 therefore offers a valuable addition to statutory reporting obligations. After all, only those who manage sustainability in a structured manner can later submit credible, reliable reports – whether in accordance with CSRD or voluntarily in accordance with VSME.
2 The state of development: When is ISO 53001 coming?
ISO 53001 is currently still in the development phase. The specially established ISO project committee ISO/PC 343 is responsible for its development. Since 2023, this international committee of experts has been working on developing the new standard for sustainability management in line with the UN Sustainable Development Goals (SDGs) to develop.
The standard is currently (as of spring 2025) available as a working draft. This draft is first agreed internally and then further developed in several phases – including as a Committee Draft (CD) and later as a Draft International Standard (DIS). Final publication only takes place after worldwide public consultation and a final vote.
Planned timeframe: Publication in fall 2025
The International Organization for Standardization(ISO) is currently planning to publish the final version of ISO 53001 in autumn 2025. Companies that want to focus on strategic sustainability management at an early stage can therefore prepare now and monitor the development process.
Particularly in the context of new legal requirements such as the CSRD or voluntary reporting obligations in accordance with the VSME standard, it can make sense to deal with ISO 53001 in good time in order to exploit synergies.
PAS 53002: The precursor to ISO 53001
An important basis for ISO 53001 is the already published PAS 53002:2024 – a preliminary specification developed by ISO together with the United Nations Development Program(UNDP). PAS 53002 provides initial guidelines on how organizations can systematically contribute to the UN Sustainable Development Goals (SDGs) and serves as content preparation for the future standard.
3. ISO 53001, CSRD and VSME - How do they all fit together?
Different priorities: Management system versus reporting obligations
In the context of increasing requirements for sustainability reporting, many companies are asking themselves the question: How does the new ISO 53001 fit into the landscape of standards such as CSRD or VSME?
The answer is clear: ISO 53001 supplements existing reporting obligations – it does not replace them. This is because ISO 53001 focuses on the introduction of a management system, while CSRD and VSME are aimed at the creation of structured sustainability reports.
CSRD requires large companies and certain SMEs to disclose comprehensive ESG data. VSME offers small, unlisted companies a voluntary way to report sustainability information in an efficient and standardized way. ISO 53001, on the other hand, helps companies to build the underlying processes and structures to effectively manage sustainability and make real progress.
ISO 53001 as strategic support for reporting requirements
Especially in the context of CSRD, companies will in future not only have to state what they do, but also how they integrate sustainability into their governance and business strategy. This is where a certified SDG management system in accordance with ISO 53001:
demonstrate the strategic anchoring of sustainability goals,
document structured processes for managing risks and opportunities,
and provide reliable data for reporting in accordance with CSRD or VSME.
ISO 53001 can also be a valuable tool for SMEs that voluntarily adhere to the VSME standard in order to establish internal management processes and thus report more credibly and sustainably.
Conclusion: ISO 53001 as the missing link between requirements and implementation
Whether mandatory reporting in accordance with CSRD or voluntary disclosure in accordance with VSME: effective sustainability management is becoming increasingly important in order not only to meet the increasing requirements, but also to make a truly substantial contribution to sustainable development.
ISO 53001 offers a decisive advantage here: companies not only manage their sustainability goals more efficiently internally, but also create a reliable basis for credible and comparable reports. This makes ISO 53001 a strategic link between internal management and external transparency – a real competitive advantage for companies that want to anchor sustainability in a serious and future-oriented way.
4 For whom is the introduction of ISO 53001 worthwhile?
Focus on companies: who benefits the most?
The introduction of an SDG management system in accordance with ISO 53001 is particularly worthwhile for companies that see sustainability not just as a compulsory exercise, but as a genuine strategic success factor. Typical profiles are:
Medium-sized companies that are required to report under the CSRD or wish to report voluntarily in accordance with the VSME standard.
Large companies that already use existing management systems (e.g. ISO 9001, ISO 14001) and want to integrate sustainability seamlessly.
Suppliers and B2B service providers who have to meet the increasing ESG requirements of business partners.
Companies in sensitive sectors such as energy, industry, construction, transportation or financial services, where sustainability is viewed particularly critically.
Organizations with an international focus that want to meet global standards for sustainability in a credible and uniform manner.
Advantages of ISO 53001 certification
A certified sustainability management system in accordance with ISO 53001 brings tangible benefits:
Structured management: Sustainability targets are systematically identified, implemented and reviewed.
Improved reporting capability: Companies collect robust ESG data that can be incorporated into CSRD or VSME reports.
Strengthening credibility: Certification demonstrates a genuine commitment to sustainable business practices to customers, investors and partners.
Risk management: Sustainability risks (e.g. in the supply chain, regulatory requirements) can be identified and managed at an early stage.
Competitive advantage: Sustainability is increasingly becoming a decisive criterion in tenders, financing or when recruiting specialists.
Challenges: Not mandatory for every company
Despite all the advantages, the introduction of ISO 53001 is not a sure-fire success. Smaller companies in particular should carefully weigh up the costs and benefits. A complete management system requires:
clear responsibilities,
integration into existing company processes,
and a certain willingness to invest in organizational development.
SMEs in particular, which primarily rely on voluntary reports in accordance with VSME, can consider gradually introducing ISO 53001 or using individual elements of it before aiming for full certification.
5 Conclusion: ISO 53001 as a future building block in sustainable management
The new ISO 53001 closes an important gap in sustainability management: it offers companies a structured approach to systematically manage and continuously improve their contribution to the UN Sustainable Development Goals (SDGs). Instead of relying solely on the fulfillment of reporting obligations such as CSRD or voluntary standards such as VSME, companies can use ISO 53001 to anchor their sustainability strategy deeply in their operational business.
ISO 53001 is a forward-looking tool for companies that not only want to document sustainability, but really want to live it. Investing in a sustainable management system at an early stage secures credibility, reduces risks and gives you a clear competitive advantage in an increasingly sustainability-driven business world.
