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On this page you will find an explanation of the ISO 20400 guidance. Is your question not mentioned?

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Is ISO 20400 intended for both government and business spheres?

ISO 20400 offers support to buyers of all types of organizations. Whether you are a buyer for a municipality, a large corporation or a non-profit organization, everyone can benefit from this guidance. ISO 20400 not only provides information about the development of strategy and policy for SP, but also about its operational organization. Having an intrinsic motivation to work with SP is important. There is freedom to set your own priorities, create innovations and make improvements.