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ESG Reporting Frameworks

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ESG Impact (ESGI) provides services to help businesses improve their Environmental, Social, and Governance (ESG) policies with the goal of improving both financial and nonfinancial performance. This involves understanding business structure, motivation and strategy.

 

ESGI’s methodology for this report is based off the following five stage process

 

Materiality Assessment – Understand known trends, events, demands, or uncertainties that are reasonably likely to impact the business in the short, medium, and/or long term?

 

Disclosure Analysis & Benchmarking – Is the company currently collecting and reporting on information related to ESG risks? How can Disclosures be made more useful? How does the company communicate its business strategy?

 

Performance Evaluation & Benchmarking – How does the company’s performance on ESG risks compare with industry peers?

 

Implementation Considerations – What should the company consider when embedding ESG topics and metrics into core business functions for internal management and external reporting? What are the systems, processes, and controls internally?

 

Disclosure Considerations – What are the appropriate channels for disclosing material ESG information?

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ESG Reporting Frameworks:

  1. Sustainable Accounting Standards Board (SASB)

  2. GRESB

  3. Global Reporting Initiative (GRI)

  4. Carbon Disclosure Project (CDP)

  5. B Corporation (BCorp)

Sustainable Accounting Standards Board (SASB)

SASB was founded as a nonprofit organization in 2011 to help businesses and investors develop a common language about the financial impacts of sustainability. prospects. Over the years, the corporate sustainability disclosure landscape has become very complex. Many global businesses and investors have been calling for simplification and clarity in this landscape. In response, in November 2020 the International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB) announced their intention to merge into the Value Reporting Foundation, which was officially formed in June 2021. By integrating two entities that are focused on enterprise value creation, the merger signaled significant progress towards simplification.

 

The Value Reporting Foundation offers a comprehensive suite of resources—including Integrated Thinking Principles, the Integrated Reporting Framework, and SASB Standards— designed to help businesses and investors develop a shared understanding of enterprise value.

 

SASB Standards guide the disclosure of financially material sustainability information by companies to their investors. Available for 77 industries, the Standards identify the subset of environmental, social, and governance (ESG) issues most relevant to financial performance in each industry.

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SASB Standards are maintained under the auspices of the Value Reporting Foundation, a global nonprofit organization that offers a comprehensive suite of resources designed to help businesses and investors develop a shared understanding of enterprise value—how it is created, preserved, or eroded. The resources—including Integrated Thinking Principles, the Integrated Reporting Framework, and SASB Standards—can be used alone or in combination, depending on business needs.

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In today’s economy, sustainability issues are global business issues that impact the financial condition, operating performance, and enterprise value of companies. Data security—a social issue—is important to companies in the software industry. Water management—an environmental issue—is essential to a beverage producer. Managing conflicts of interest—a governance issue—is critical for an investment bank. Effectively managing these issues over the long-term is likely to improve business performance in the form of reduced operating costs, enhanced reputation, greater resilience to risks, the potential for competitive advantage, and drive long-term enterprise value.

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Consulting

ESG Consulting

Industry Benchmarking

Strategy

Corporate Strategy

Startup ESG Incubation

Risk Management

ESG Compliance (TCFD, Modern Slavery, UN PRI, SASB)

Policy Management

Project Capital

Capital Raising

Sustainable Finance

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