kSIST-TS ISO/DTS 55010:2024

FINAL DRAFT
Technical
Specification
ISO/DTS 55010
ISO/TC 251
Asset management — Guidance
Secretariat: BSI
on the alignment of financial and
Voting begins on:
non-financial functions in asset
2024-02-26
management
Voting terminates on:
2024-04-22
Gestion d'actifs — Orientation sur l'alignement des fonctions
financières et non financières dans la gestion d'actifs
Управление активами — Руководство по обеспечению
согласованности финансовой и нефинансовой
деятельности при управлении активами
RECIPIENTS OF THIS DRAFT ARE INVITED TO SUBMIT,
WITH THEIR COMMENTS, NOTIFICATION OF ANY
RELEVANT PATENT RIGHTS OF WHICH THEY ARE AWARE
AND TO PROVIDE SUPPOR TING DOCUMENTATION.
IN ADDITION TO THEIR EVALUATION AS
BEING ACCEPTABLE FOR INDUSTRIAL, TECHNO­
LOGICAL, COMMERCIAL AND USER PURPOSES, DRAFT
INTERNATIONAL STANDARDS MAY ON OCCASION HAVE
TO BE CONSIDERED IN THE LIGHT OF THEIR POTENTIAL
TO BECOME STAN DARDS TO WHICH REFERENCE MAY BE
MADE IN NATIONAL REGULATIONS.
Reference number
ISO/DTS 55010:2024(en) © ISO 2024

---------------------- Page: 1 ----------------------
FINAL DRAFT
ISO/DTS 55010:2024(en)
Technical
Specification
ISO/DTS 55010
ISO/TC 251
Asset management — Guidance
Secretariat: BSI
on the alignment of financial and
Voting begins on:
non-financial functions in asset
management
Voting terminates on:
Gestion d'actifs — Orientation sur l'alignement des fonctions
financières et non financières dans la gestion d'actifs
Управление активами — Руководство по обеспечению
согласованности финансовой и нефинансовой
деятельности при управлении активами
RECIPIENTS OF THIS DRAFT ARE INVITED TO SUBMIT,
COPYRIGHT PROTECTED DOCUMENT
WITH THEIR COMMENTS, NOTIFICATION OF ANY
RELEVANT PATENT RIGHTS OF WHICH THEY ARE AWARE
AND TO PROVIDE SUPPOR TING DOCUMENTATION.
© ISO 2024
IN ADDITION TO THEIR EVALUATION AS
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
BEING ACCEPTABLE FOR INDUSTRIAL, TECHNO­
LOGICAL, COMMERCIAL AND USER PURPOSES, DRAFT
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting on
INTERNATIONAL STANDARDS MAY ON OCCASION HAVE
the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address below
TO BE CONSIDERED IN THE LIGHT OF THEIR POTENTIAL
or ISO’s member body in the country of the requester.
TO BECOME STAN DARDS TO WHICH REFERENCE MAY BE
MADE IN NATIONAL REGULATIONS.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: +41 22 749 01 11
Email: copyright@iso.org
Website: www.iso.org
Published in Switzerland Reference number
ISO/DTS 55010:2024(en) © ISO 2024

© ISO 2024 – All rights reserved
ii

---------------------- Page: 2 ----------------------
ISO/DTS 55010:2024(en)
Contents Page
Foreword .v
Introduction .vi
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Why alignment between financial and non-financial functions is important . 4
4.1 General .4
4.2 Benefits of alignment .6
5 Enablers for alignment . 7
5.1 General .
...

TC
Date:  2023-05-11

TC /WG ISO/DTS 55010
ISO/TC 251
Secretariat: BSI
Date: 2024-02-09
Asset management — Guidance on the alignment of financial and
non-financial functions in asset management
Gestion d'actifs — Orientation sur l'alignement des fonctions financières et non financières dans la gestion
d'actifs
Управление активами — Руководство по обеспечению согласованности финансовой и нефинансовой
деятельности при управлении активами
© ISO 2022 - All rights reserved
GGeenneerraall

---------------------- Page: 1 ----------------------
TThhiis s iis s aa ppeerrssoonnaall wwoorrkk ccooppy y wwiitthh aa ssiinnggllee uuseserr lliicecennsese wwhhiicchh mmaay y oonnllyy bbee ususeedd foforr iintnteerrnnaall wwoorrk k wwiitthhiin n TTKK. TTaakkeenn oouutt bbyy
jjoohhaann.ppaauullssossonn@te@tetrtraappaakk.cocomm. CoCoppyyiinngg oror ddiissessemmiinnaattiioonn ofof tthehe ccoontnteentnt ofof tthehe ssttananddarardd oouuttssiiddee TKTK iiss nonott aalllolowweedd ((sseeee SSIISS
ccooppyyrriigghhtt rurulleses onon sisis.s.ssee)). DDowownnlloaoadd ddaattee:: 20212021--0808--10.10.
ISO/DTS 55010:(en)
© ISO 2024
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication
may be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying,
or posting on the internet or an intranet, without prior written permission. Permission can be requested from either ISO
at the address below or ISO’s member body in the country of the requester.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: + 41 22 749 01 11
E-mail: copyright@iso.org
Website: www.iso.org
Published in Switzerland
© ISO 2024 – All rights reserved

ii

---------------------- Page: 2 ----------------------
ISO/CD TSDTS 55010:(en)
Contents
Foreword . vii
Introduction. ix
1 Scope .1
2 Normative references .1
3 Terms and definitions .1
4 Why alignment between financial and non-financial functions is important .5
4.1 General .5
4.2 Benefits of alignment .7
5 Enablers for alignment .8
5.1 General .8
5.2 Processes, leadership and governance .8
5.2.1 Processes .8
5.2.2 Leadership .8
5.2.3 Governance .9
5.3 Policy, strategy, data and information .9
5.3.1 Asset management policy support .
...