ISO 32212:2026 Sustainable Finance Net Zero Transition Planning for Financial Institutions
The financial sector plays a decisive role in achieving global climate goals. As transition planning becomes a fundamental requirement, financial institutions need clear and consistent frameworks to align their financing decisions with net-zero pathways.
ISO 32212 responds to this need, providing a globally consistent approach to credible transition planning, developed through broad international collaboration and building on existing initiatives such as IFRS/TPT, GFANZ, NZIF and OECD.
ISO 32212 will:
- Establish core principles and requirements for credible transition planning processes
- Strengthen governance, systems and controls that underpin transition planning
- Support independent assurance through ISO’s global conformity-assessment ecosystem
- Complement global frameworks by focusing on real-economy impact, helping finance move beyond disclosure to deliver transformation through capital allocation and engagement
The standard applies to financial institutions of all types and sizes, across jurisdictions
ISO 32212 treats transition planning as an ongoing and iterative management process — helping financial institutions embed transition planning into governance, financing decisions and long-term strategy. The visual framework below outlines the five interconnected steps of the ISO 32212 transition planning process.
The standard published on 4 June 2026 and is available from the ISO store.