🌱 ESG & Sustainability Reporting

ESG & ISSB Reporting

ISSB S1/S2, SFDR, GRI and TCFD compliance — collect ESG data across portfolio, generate LP-ready reports

5
Portfolio Companies
ESG data tracked
68
Avg ESG Score
Out of 100
3
Article 8 Funds
SFDR classified
Q2 2026
Next Report Due
LP ESG Report
ESG Framework Navigator
Select a framework to view requirements and your compliance status
ISSB S1 — General Sustainability Disclosures
Required FY2026
Requires entities to disclose material information about all sustainability-related risks and opportunities that could reasonably be expected to affect an entity's cash flows, access to finance, or cost of capital over the short, medium or long term.
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Governance
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Strategy
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Risk Management
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Metrics & Targets
ISSB S2 — Climate-related Disclosures
Required FY2026
Requires entities to disclose information about climate-related risks and opportunities, including physical and transition risks. S2 is built on the TCFD framework and requires Scope 1, 2, and 3 GHG emissions reporting.
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Physical Risks
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Transition Risks
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GHG Scope 1/2/3
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Net Zero Targets
Implementation note: Required by FY2026 for early adopters. Phased relief available for Scope 3 disclosures in the first reporting year.
SFDR — Sustainable Finance Disclosure Regulation
EU Mandatory
EU regulation requiring financial market participants to disclose sustainability information at entity and product level. Products are classified as Article 6, Article 8, or Article 9 based on the degree of sustainability integration.
ARTICLE 6
No sustainability features. Basic SFDR disclosures only.
ARTICLE 8
Promotes E/S characteristics. PAI indicators required.
ARTICLE 9
Sustainable investment as objective. Highest disclosure burden.
Principal Adverse Impact (PAI) Indicators
GHG emissions (Scope 1, 2, 3)
Carbon footprint
GHG intensity of investee companies
Fossil fuel sector exposure
Non-renewable energy consumption
Energy consumption intensity
Board gender diversity
Controversial weapons exposure
Violations of UNGC/OECD principles
Unadjusted gender pay gap
Female board representation
Excessive executive pay
GRI Standards — Global Reporting Initiative
Voluntary / Best Practice
The GRI Standards are the world's most widely used framework for sustainability reporting. Structured in three tiers: Universal Standards, Sector Standards, and Topic Standards.
GRI 1–3: UNIVERSAL
Foundation, General Disclosures, Material Topics. Required for all GRI-aligned reports.
SECTOR STANDARDS
Industry-specific guidance: Oil & Gas, Coal, Agriculture, Financial Services, Technology.
TOPIC STANDARDS
GRI 200 (Economic), GRI 300 (Environmental), GRI 400 (Social) topics.
TCFD — Task Force on Climate-related Financial Disclosures
Integrated into ISSB S2
The TCFD framework provides voluntary climate-related financial disclosure recommendations, now substantially incorporated into ISSB S2. Structured around four core pillars that form the backbone of climate disclosure.
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Governance
Board and management oversight of climate risks and opportunities
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Strategy
Actual and potential climate impacts on business across time horizons
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Risk Management
How climate risks are identified, assessed, and managed
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Metrics & Targets
Metrics used to assess climate risks including GHG targets
Note: TCFD was officially disbanded in October 2023 after ISSB assumed responsibility for climate disclosures. TCFD-aligned reports are accepted as ISSB S2 compliant with minor adjustments.
SEC Climate Disclosure Rules
US Mandatory (Public Co.)
The SEC's climate-related disclosure rules (adopted March 2024, phased implementation) require public companies to disclose material climate-related risks, Scope 1 and Scope 2 GHG emissions for large and accelerated filers, and quantified financial impacts of severe weather. Scope 3 was excluded from the final rules.
SCOPE 1 — DIRECT EMISSIONS
Direct GHG emissions from owned or controlled sources. Required for large accelerated filers from FY2026 10-K filing.
SCOPE 2 — INDIRECT ENERGY
Indirect GHG emissions from purchased electricity, steam, heat, or cooling. Required alongside Scope 1.
FINANCIAL IMPACTS
Disclosure of material financial impacts of severe weather events and transition activities within financial statements.
RISK GOVERNANCE
Board oversight and management's role in assessing and managing material climate-related risks.
Status: Rules subject to ongoing legal challenges. Monitor SEC announcements. Portfolio companies should prepare Scope 1 and 2 data regardless of outcome.
Portfolio ESG Data Collection
Collect ESG metrics from each portfolio company
AI ESG Scorecard
📄 Generate LP ESG Report
Produce a publication-ready ESG report for your limited partners
CONFIDENTIAL — LIMITED PARTNER REPORT
AssurAI Fund ESG Suite
Generated