The public standards and frameworks AfriESG reports against, and where to read them.
AfriESG maps every metric to the standards below, so one approved number fills each disclosure that asks for it. These are public materials. Each one is published by the organisation that maintains it, free to read, and every link opens that organisation's own page in a new tab.
IFRS S1 and S2
International Sustainability Standards Board, IFRS FoundationThe general sustainability and climate disclosure standards. Governance, strategy, risk management, metrics and targets, with Scope 1, 2 and 3 emissions under S2.
Read it at ifrs.org › (opens in a new tab)GRI Standards
Global Reporting InitiativeThe most widely used impact reporting standards. Universal, sector and topic standards covering economic, environmental and social disclosures.
Read it at globalreporting.org › (opens in a new tab)GHG Protocol
World Resources Institute and WBCSDHow a greenhouse gas inventory is built: organisational and operational boundaries, the three scopes, and the fifteen Scope 3 categories.
Read it at ghgprotocol.org › (opens in a new tab)Science Based Targets initiative
SBTiCriteria and methods for setting emission reduction targets in line with what climate science says is needed, plus the net zero standard.
Read it at sciencebasedtargets.org › (opens in a new tab)TCFD recommendations
Financial Stability BoardThe four-pillar climate disclosure structure that IFRS S2 is built on. Progress monitoring passed to the ISSB in 2024, and the recommendations remain the reference text.
Read it at fsb-tcfd.org › (opens in a new tab)TNFD recommendations
Taskforce on Nature-related Financial DisclosuresThe equivalent structure for nature. What the business depends on in nature, what it affects, and the risks and opportunities that follow.
Read it at tnfd.global › (opens in a new tab)UN Sustainable Development Goals
United NationsSeventeen goals with targets and indicators, used to connect company activity to development outcomes.
Read it at sdgs.un.org › (opens in a new tab)IFC Performance Standards
International Finance CorporationThe environmental and social requirements development finance institutions and many lenders apply to the projects they fund.
Read it at ifc.org › (opens in a new tab)PCAF Global GHG Standard
Partnership for Carbon Accounting FinancialsHow banks, insurers and investors measure the emissions financed by their loans and investments, with data quality scored.
Read it at carbonaccountingfinancials.com › (opens in a new tab)Stock exchange ESG disclosure guidance
Sustainable Stock Exchanges initiativeExchange-level ESG disclosure guidance for listed companies. The initiative tracks the guidance published by each member exchange.
Read it at sseinitiative.org › (opens in a new tab)Central bank climate risk frameworks
Network for Greening the Financial SystemSupervisory expectations and scenarios behind the climate risk disclosures central banks ask of banks and insurers.
Read it at ngfs.net › (opens in a new tab)Links point to material published by each standard setter and are provided for reference only. AfriESG Metrics Ltd is not affiliated with these organisations and does not host, alter or resell their material. Standards are revised from time to time, so always read the current version on the publisher's own site.
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