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Title page 1

Contents 5

ACKNOWLEDGMENTS 3

ACRONYMS 9

EXECUTIVE SUMMARY 10

1. INTRODUCTION 13

1.1. IFC D&T Framework: benchmarking context and purpose 16

1.2. Regulatory and mandatory requirements and best practice standards, tools and guidance 19

1.3. Methodology 19

1.3.1. Standards for analysis 19

1.3.2. Analysis approach 20

1.3.3. Stakeholder engagement 21

1.3.4. Presentation of results 21

1.3.5. Prioritization of the standards 22

2. STRATEGIC ALIGNMENT REVIEW: PURPOSE AND APPROACH OF DIFFERENT STANDARDS 23

2.1. Introduction 23

2.2. Results of the benchmarking analysis: strategic alignment review 24

2.3. Key findings 28

3. GENERAL SUSTAINABILITY REPORTING REQUIREMENTS 32

3.1. Introduction 32

3.2. Results of the benchmarking analysis: high-level content review 34

3.2.1. ISSB/IFRS S1 comparison with IFC D&T Framework 34

3.2.2. ESRS 1 & 2 alignment and comparison with IFC D&T Framework 36

3.2.3. GRI alignment and comparison with IFC D&T Framework 38

3.2.4. Stakeholder views 40

4. TOPIC-RELATED SUSTAINABILITY DISCLOSURE REQUIREMENTS 43

4.1. Introduction 43

4.2. Results of the benchmarking analysis: detailed content review 45

4.2.1. ISSB/IFRS S2 alignment and comparison with IFC ESG Standards and IFC Climate Governance 45

4.2.2. ESRS alignment and comparison with IFC ESG Standards and IFC Climate Governance 45

4.2.3. GRI alignment and comparison with IFC Performance Standards on Environmental and Social Sustainability and IFC Climate Governance 48

5. OVERALL FINDINGS 50

5.1. Key Outputs 52

6. SUPPORT, TOOLS, AND FURTHER COLLABORATION 54

APPENDICES 59

A. DETAILED GENERAL REQUIREMENTS COMPONENTS ALIGNMENT WITH IFC D&T FRAMEWORK 59

B. DETAILED "CLIMATE" COMPARISON BETWEEN ISSB, ESRS, GRI AND IFC D&T FRAMEWORK 71

C. DETAILED "ENVIRONMENTAL" COMPARISON BETWEEN ISSB, ESRS, GRI AND IFC PERFORMANCE STANDARDS ON ENVIRONMENTAL AND SOCIAL SUSTAINABILITY 73

C.1. ISSB/IFRS S1 alignment and comparison with IFC Performance Standards on Environmental and Social Sustainability 74

C.2. ESRS topic standards alignment and comparison with IFC ESG Standards 75

C.3. GRI alignment and comparison with IFC Performance Standards on Environmental and Social Sustainability 77

D. DETAILED "SOCIAL" COMPARISON BETWEEN ESRS, GRI AND IFC PERFORMANCE STANDARDS ON ENVIRONMENTAL AND SOCIAL SUSTAINABILITY 78

D.1. ESRS alignment and comparison with IFC Performance Standards on Environmental and Social Sustainability 79

D.2. GRI alignment and comparison with IFC Performance Standards on Environmental and Social Sustainability 83

E. DETAILED "GOVERNANCE" COMPARISON BETWEEN ESRS, GRI, AND IFC ESG STANDARDS 85

E.1. ESRS alignment and comparison with IFC ESG Standards 85

E.2. GRI alignment and comparison with IFC ESG Standards 87

Tables 7

Table 2.1. Summary of strategic purpose and approach of different international ESG frameworks and standards 24

Table 2.2. Level of alignment of strategic purpose and approach of different international ESG frameworks and standards in comparison to the IFC D&T Framework 27

Table 3.1. IFRS S1 level of alignment comparison with IFC D&T Framework 34

Table 3.2. ESRS 1 and 2 level of alignment comparison with IFC D&T Framework 36

Table 3.3. GRI disclosure requirements level of alignment comparison with IFC D&T Framework 38

Table 4.1. ISSB/IFRS S2 - IFC ESG Standards and Climate Governance alignment and comparison summary 44

Table 4.2. ESRS ESG Topics - IFC ESG 46

Table 4.3. GRI - IFC Performance Standards on Environmental and Social Sustainability and IFC Climate Governance alignment and comparison summary 48

Figures 7

Figure 1.1. Bringing together corporate and financial market disclosures 14

Figure 1.2. The IFC Disclosure and Transparency Framework 17

Figure 1.3. Summary of the analysis approach 20

Figure 2.1. Responses to the Question: Please rate how aligned you think the IFC D&T Framework is with the following reporting standards from your personal perspective 31

Figure 3.1. IFC D&T corporate value creation pillars 33

Figure 3.2. Responses to the Question: Which of the four pillars do you think currently provides the best reporting guidance in the IFC D&T Framework? 40

Figure 3.3. Responses to the Question: Please rank the following standard/framework setters on how useful they are to emerging market users for sustainability 41

Figure 3.4. Responses to the Question: Please rank the following pillars on how useful they are to emerging market users for sustainability reporting 41

Figure 6.1. Responses to the Question: Please rate the following formats to facilitate wider communication of the report research outputs 57

Figure 6.2. Responses to the Question: Please rate the following formats to facilitate wider communication of the report research outputs 57

Boxes 18

BOX 1. SUMMARY OF THE STANDARDS UNDER CONSIDERATION 18

Appendix Tables 7

Table A.1. Mapping IFRS S1, ESRS 2 and GRI based on the structure of the IFC D&T Framework 60

Table B.1. ISSB/ESRS/GRI alignment and comparison with IFC D&T Framework 72

Table C.1. ISSB/IFRS S1 - IFC Performance Standards on Environmental and Social Sustainability components alignment and comparison 74

Table C.2. ESRS Environmental Topic Standards - IFC Performance Standards components alignment and comparison 75

Table C.3. GRI Environmental Standards - IFC Performance Standards on Environmental and Social Sustainability component alignment and comparison 77

Table D.1. ESRS Social Topic Standards - IFC Performance Standards on Environmental and Social Sustainability components alignment and comparison 79

Table D.2. GRI Social Standards - IFC Performance Standards on Environmental and Social Sustainability components alignment and comparison 83

Table E.1. ESRS Governance Topic Standard - IFC ESG Standards components alignment and comparison 86

Table E.2. GRI Governance Standards - IFC ESG Standards component alignment and comparison 87

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