Existing Standards and Frameworks

The ESG reporting landscape is complex and evolving quickly. Over the last few years, numerous guidelines, codes and frameworks for reporting ESG performance and disclosing ESG risks have emerged globally and there has been a shift towards the integration of environmental, social and governance factors in investors’ decision making. There will likely be an increasing convergence among the leading standard-setters over time, but currently each existing framework and standard has its own metrics, principles and disclosure requirements, although there is some degree of overlap between them.