Relationship to Sustainability Reporting Standards

Canonical ESG references existing sustainability reporting standards but does not replace, harmonise, or reinterpret them authoritatively.

It is designed to coexist with multiple standards by separating canonical data, disclosure meaning, and framework-specific interpretation.

Standards as External Authorities

Sustainability reporting standards define their own objectives, scope, terminology, and requirements.

Canonical ESG:

• does not define or modify standard requirements,
• does not determine materiality or applicability,
• does not assert equivalence between standards.

All authority remains with the respective standards-setting bodies.

How Canonical ESG References Standards

Canonical ESG references standards in three limited ways:

As external consumers of disclosure meaning

Reporting frameworks consume disclosure meaning defined independently through CDI.

As subjects of documented interpretation

CMPs document how specific framework requirements are interpreted in relation to disclosure intent.

As versioned, external artefacts

Standards are referenced by name and version but not reproduced or altered.

Non-Endorsement and Neutrality

Canonical ESG:

• does not endorse any reporting framework,
• is not endorsed by any reporting framework,
• does not assess or compare standards,
• does not promote one framework over another.

The purpose of Canonical ESG is interoperability, not standard-setting.

Examples of Referenced Frameworks

Canonical ESG may reference, without limitation:

• ESRS (European Sustainability Reporting Standards)
• GRI Standards
• ISSB Standards
• CDP Questionnaires
• Jurisdictional or sector-specific frameworks

Inclusion or reference does not imply endorsement, completeness, or equivalence.

Canonical ESG is an independent, non-authoritative reference system. All rights, authority, and interpretation of sustainability reporting standards remain with their respective owners.