IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information provides a set of disclosure requirements designed to enable companies to communicate to investors about the sustainability-related risks and opportunities they face over the short, medium, and long term.

HM Treasury launched the Transition Plan Taskforce (TPT) in April 2022 to develop the gold standard for private sector climate transition plans.

The Integrated Reporting Framework defines integrated reporting as ‘a process founded on integrated thinking that results in a periodic integrated report by an organisation about value creation over time and related communications regarding aspects of value creation.’

Population (2022, World Bank) 1.3 billion GDP (2020, World Bank) 2.39 USD trillion CO2 Emission (2020, EDGAR) 1 384,72 Mton Electrification rate (2020, World Bank) 55.94 % Installed Renewable Energy Capacity (2021, IRENA) 55.2 GW

The Gini index measures the extent to which the distribution of income or consumption among individuals or households within an economy deviates from a perfectly equal distribution. A Gini index of 0 represents perfect equality, while an index of 100 implies perfect inequality.

The Net Zero Emissions by 2050 Scenario (NZE Scenario) is a normative scenario that shows a pathway for the global energy sector to achieve net zero CO2 emissions by 2050, with advanced economies reaching net zero emissions in advance of others.

Carbon dioxide removal (CDR), often referred to as "negative emissions technologies," encompasses methods and technologies aimed at actively removing and sequestering carbon dioxide (CO₂) from the atmosphere.

The SASB Taxonomy was designed for companies to report their ESG information following SASB Standards in a structured, machine-readable data format (i.e., XBRL) to the investor and analyst community and other companies’ non-financial information users.