Toolkit

Elevating Environmental, Social, and Governance Reporting in Emerging Markets

January 27, 2025

Aligning IFC Disclosure Requirements with Other International Standards

This publication provides a comprehensive benchmarking analysis of the IFC Disclosure and Transparency (D&T) Framework against leading global sustainability reporting standards, including the ISSB, ESRS, and GRI. It evaluates key components of the IFC D&T Framework—such as the D&T Toolkit: Beyond the Balance Sheet, the IFC Performance Standards on Environmental and Social Sustainability (IFC PSs), the IFC Corporate Governance Methodology (collectively referred to as IFC ESG Standards), and the IFC Climate Governance Progression Matrix.

By identifying areas of strong alignment and highlighting opportunities to bridge gaps, the analysis enables users of the IFC D&T Framework—such as companies, banks, and regulators in emerging markets—to better align with evolving global standards.

 

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