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User Guide: How to Select a Framework
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User Guide: How to Select a Framework

1. Introduction

ESG Frameworks can vary widely in their applications, goals, scope and intended audiences. If your are new to your ESG journey or if you want some guidance on newer frameworks being published on our platform, we aim to give you a general overview on how you can make those decisions. The frameworks on our platform today fall generally under 3 categories which we break down in the following sections.

2. Reporting Standards

These include the most comprehensive and globally endorsed sustainability reporting standard. These are probably where to start if you are new to ESG. These frameworks currently include:

  • GRI: The Global Reporting Initiative
  • These standards are the first and most widely adopted global standards for sustainability reporting. They are industry-agnostic and help organizations communicate their impact on critical sustainability issues.
  • SASB: The Sustainability Accounting Standards Board
  • This framework is an industry-specific set of standards to enable business around the world identify, manage, and communicate financially material sustainability information to their investors.

3. Special Frameworks

Case-specific frameworks and questionnaires with a focus on particular themes and audiences.

  • WEF Framework
  • Developed within the International Business Council together with the WEF, in collaboration with Deloitte, EY, KPMG and PwC, this framework is based on existing standards and aims to promote greater comparability and consistency across the board for reporting of ESG disclosures.
  • Maritime Industry Framework
  • Proprietary framework developed by Diginex in collaboration with key industry players to helps companies in the Maritime Industry to report on key issues across a broad range of sector-specific ESG topics. The MIF is aligned with international reporting frameworks such as GRI, SASB, TCFD and industry-specific regulatory standards.
  • TCFD: The Task Force on Climate-related Financial Disclosures
  • These disclosures are designed to solicit decision-useful, forward-looking information that can be included in mainstream financial filings on topics related to climate change and carbon footprinting.

4. Exchange Listing Requirements

Stock exchanges around the world are increasingly demanding listed companies to report on specific ESG data points. Our platform supports a growing number of exchange specific frameworks, allowing us to offer them in the same format as our Reporting Standards and Special Frameworks.

The following group of listing requirements are currently supported: