SUSC-TCFD follows the TCFD recommendations published in 2017 and the implementation annex and metrics guidance updated in 2021. SUSC-ISSB follows IFRS S1 and IFRS S2, issued in June 2023. SUSC-GRI follows the GRI Universal Standards revised in 2021, the Topic Standards, and the Sector Standards this desk maps. SUSC-SBTI follows the SBTi Corporate Net-Zero Standard: Version 1.3.1 for validation through 2026, and Version 2.0, adopted in May 2026, from 2027. The Task Force completed its work in 2023. IFRS S2 incorporates the TCFD recommendations and adds the ISSB’s measurement, industry-based, and financial-effect requirements. GRI materiality is the significance of impacts on the economy, environment, and people, including human rights.
An assessment is a screening against the framework you select. It is not a materiality determination, an assurance opinion, or a disclosure the company can file unchanged.