Insights on ESG, Sustainability Standards,
the GAIQ™ Platform, WEB3 & Artificial Intelligence
ISSB IFRS S1 and IFRS S2 are the global sustainability disclosure standards issued by the International Sustainability Standards Board. IFRS S1 sets the general requirements for sustainability related financial disclosures, while IFRS S2 covers climate-related disclosures in detail.
TCFD provides the original global climate disclosure architecture for governance, strategy, risk management, and metrics and targets. It remains the foundational ESG climate framework that many companies still recognise, even though its long-term role is now transitional because ISSB IFRS S1/S2 fully incorporate the TCFD recommendations.
The Taskforce on Nature-related Financial Disclosures (TNFD) provides a global ESG standards framework for organisations to identify, assess, manage and disclose nature-related dependencies, impacts, risks and opportunities.
SASB provides industry specific ESG disclosure guidance for investors and currently covers 77 industries across 11 sectors. SASB is now maintained by the IFRS Foundation and plays an important role in their ISSB ecosystem
SDR, SRS and the FCA anti-greenwashing (FCA-AG) rules cover UK ESG disclosures. The FCA’s SDR regime governs sustainability claims, labels, naming, product disclosures and entity level reporting, while FCA-AG rules set ensure all green claims must be fair, and not misleading. SRS is a set of general ESG disclosures.
The German Sustainability Code (DNK, Deutscher Nachhaltigkeitskodex) is Germany’s long-standing sustainability reporting code, and it now has renewed relevance because DNK is built to help companies report under ESRS and VSME in a practical digital format. For German companies that want both EU compliance and German market recognition, DNK works best as a bridge between local familiarity and EU-wide disclosure requirements.
The Swiss company reporting bundle combines the Swiss Code of Obligations non-financial reporting rules, the climate disclosure ordinance with TCFD aligned reporting, ESRS Omnibus for Swiss firms with EU operations, and ISSB as the global baseline. This bundle is ideal for Swiss firms that are not in full ESRS scope but still need credible domestic, EU-linked, and international sustainability reporting alignment.
The Norway bundle combines Norwegian non-financial reporting rooted in the former NFRD/Norwegian Accounting Act legacy, ESRS Omnibus for companies with EU-linked reporting exposure, and GRI as the comprehensive global standard for broader stakeholder reporting. This is the right bundle for Norwegian companies that want a local reporting base while also maintaining EU interoperability and global comparability.
The Canada bundle combines CSDS 1 and CSDS 2 for Canadian sustainability disclosure, CSA climate rule development as the securities-law enforcement layer, TCFD as the climate disclosure structure, and adds ESRS Omnibus plus ISSB for EU and global comparability. This is the right bundle for Canadian companies that want a domestic Canadian reporting base but also need one structure that can scale to Europe and international investor expectations.
The Australia and New Zealand (ANZ) bundle combines ASRS & AASB S1/S2 for the Australian market, NZ climate standards for New Zealand, and adds ESRS Omnibus plus ISSB for companies that also need EU and global comparability. This is the right regional bundle for firms that want a local reporting base in ANZ while keeping one data model that can also support international and EU disclosure.
The Japan standards bundle combines SSBJ for domestic Japanese sustainability reporting, Tokyo Stock Exchange expectations for listed companies, ESRS Omnibus for Japanese groups with EU operations, and GRI for global comparability. This is the right bundle for Japanese companies that need a local reporting base but also must satisfy EU-linked and international stakeholder demands.
The China and Hong Kong bundle combines HKEX ESG-style guidelines for Chinese-linked entities, GRI for stakeholder-oriented reporting, and ESRS Omnibus data structures for Chinese exporters serving EU and other global markets. This is the right bundle for companies that need Hong Kong market reporting discipline, Chinese-linked corporate disclosure, and internationally recognised ESG reporting in one structure.
The India bundle combines BRSR for the local Indian market, ESRS Omnibus for Indian companies with EU operations, and GRI for globally recognised stakeholder oriented reporting. This is the right bundle for Indian companies that want a domestic ESG reporting base while also maintaining compatibility with international and European standards.