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New ISO 14092:2026 re Biodiversity
- 22 April 2026
- Negotiating Tax Debt and Payment Arrangements with SARS
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Summary:
The International Organization for Standardisation has released ISO 14092 Global Climate Change Adaptation, the world’s first Biodiversity Standard to guide corporate action.
Article:
ISO 14092 is a new international standard designed to help local governments, communities, and organisations plan and implement climate adaptation strategies in a systematic and transparent manner.
In short, ISAO 14092:2026 enables companies to:
- Identify physical climate risks
- Assess vulnerability and exposure
- Develop structured adaptation plans
- Integrate resilience into governance
ISO 14092 requires organizations to systematically assess climate exposure, prioritize risks, implement adaptation measures, and continuously monitor effectiveness within governance systems.
Unlike emission-focused frameworks, this climate change adaptation standard addresses how organizations operate in a world where climate volatility is already embedded.
As regulatory disclosure expectations expand and investors demand physical risk transparency, ISO 14092:2026 is becoming foundational to long-term strategic planning.
Most important aspects are:
- New ISO 14092:2026 standard provides a governance and planning framework for local climate adaptation, improving access to climate finance and accountability.
- Standard aligns risk assessment and funding mechanisms with ISO 14091 and ISO 14093, supporting Paris Agreement and SDG resilience goals.
- It offers structured guidance for managing escalating climate risks including floods, heatwaves, droughts, and coastal erosion.
ISO 14092 is not legally mandatory in most jurisdictions. However, regulatory expectations around climate risk disclosure are increasing globally. Financial institutions, insurers, and investors are evaluating climate resilience maturity. Implementing ISO 14092 can therefore become strategically essential even if it is not legally required. In practice, market pressure often drives adoption before regulation does.
Access a useful summary of the new ISO at https://growlity.com/blog/iso-14092-2026-climate-change-adaptation-standard
Click here to access the new ISO 14092:
https://www.iso.org/obp/ui/en/#iso:std:iso:14092:ed-1:v1:en
Relevance to Auditors, Independent Reviewers & Accountants:
- The ISO standards are yet another more legislation that your clients must comply with, and which you must assess compliance with. If they don’t comply with the relevant laws and regulations, you have certain reporting obligations in terms of NOCLAR (NOn-Compliance with Laws And Regulations) – this could include reporting to management, qualifying your audit opinion, reporting a Reportable Irregularity, etc.
- As an auditor and independent reviewer, you need knowledge of new and revised standards that affect your clients and that are approved as well as when they become effective.
- While ISO 14092:2026 is tailored to local governments and communities, ISO 14092 is relevant to any organization operating locally or managing climate risks linked to specific locations, infrastructure or services. The framework is scalable and flexible across sectors..
Relevance to Your clients:
- ISO 14092:2026 is mainly designed for public authorities.
- While it is tailored to local governments and communities, ISO 14092 is relevant to any organization operating locally or managing climate risks linked to specific locations, infrastructure or services. The framework is scalable and flexible across sectors.