Introduction

Unravel Carbon offers the following frameworks / standards for your Environmental, Social and Governance (ESG) reporting:

  1. **Singapore Exchange (SGX)** - SGX recommends a list of 27 core ESG metrics (“Core ESG Metrics”) for issuers to use as a starting point for sustainability reporting.

  2. **Hong Kong Exchange (HKEX)** - HKEX has provided guidance on ESG reporting through its “Appendix C2 Environmental, Social and Governance Reporting Guide”. Issuers must report on the “comply or explain” provisions of this Guide.

  3. **Bursa Malaysia** - The disclosure framework follows a common set of prescribed sustainability matters and indicators that are deemed material for all listed issuers (“common sustainability matters”). Refer to Bursa’s “Sustainability Reporting Guide and Toolkits” for further guidance on producing a Sustainability Statement in the Annual Report in accordance with Bursa Malaysia’s Listing Requirements.

  4. **Global Reporting Initiative (GRI)** - The GRI Standards enable any organization to understand and report on their impacts on the economy, environment and people in a comparable and credible way, thereby increasing transparency on their contribution to sustainable development.

    <aside> ©️

    The GRI Standards are used by Unravel Carbon Pte. Ltd. under licensed authority from GRI. GRI, as Licensor of the copyright in the GRI Standards, verified and validated the authentic and accurate representation of the GRI Standards in Unravel Carbon.

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  5. International Sustainability Standards Board (ISSB) (coming soon!) - The ISSB Standards establish a high-quality global baseline of investor-focused sustainability-related disclosures.

You will see the below home page after clicking Unravel Disclosure home:

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Navigating My Reports

  1. Click on the relevant reporting framework / standard required for your company.
    1. View the specific ESG metrics relevant for this reporting framework/ standard by financial year.
    2. Note: Your financial year is defined in the Company profile page. For guidance, refer to Set up company profile.

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  1. To navigate specific metrics for actions, click on “Show filters”.

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  1. You may navigate to specific metrics based on:

    1. Disclosure type: All / Environmental / Social / Governance / Other
    2. Status: All / Not started/ Draft / Completed
    3. Owner: The metric owner is the person who is accountable for completing the metric across all business facilities.
    4. Assignee: A metric assignee is the person who is responsible for completing the metric for a specific business facility, or multiple business facilities

  2. Expand to each category by clicking the drop down arrow:

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Didn’t find the answer you were looking for? Check out our related articles below!

Completing metrics and uploading evidence

Creating Custom Frameworks