This standard provides guidelines on options for sustainability management, managing the balance of the non-financial (i.e. social, environmental and economic) and the financial capital of business, with the aim of continually improving performance and accountability. It applies to all types of organizations and is intended to help them manage their resources and activities in a more sustainable way. The guidelines provide organizations with a conceptual framework which aims to build on their core principles or values for sustainability management. They can be used to assess the sustainability management issues and impacts associated with products and services, or to assess the sustainability management issues and impacts associated with the activities of an organization as a whole.