* Framework: A set of principles and guidance for “how” a report is structured; Standards reported for each topic Reporters Software Providers Auditors Reporters collect, validate, setup internal controls/ procedures, involve internal audit, involve external audit, and then publish the information Software providers and disclosure platforms enable and report information Software providers also help standard setters to build taxonomies and information validation pathways Auditors use standards as criteria against which they provide external assurance, and other related services Data Providers Analytics Platforms End Users Regulators Data providers aggregate information and make it available through technology tools Analytics platforms provide ratings and advanced analysis capabilities Investors and other stakeholders such as civil society, communities, senior executives, employees, customers, governments and suppliers will consume the available data and analysis Regulators are increasingly interested in sustainability information, with some moving to mandate it in accordance with standards and some using the information for regulatory purposes Information producers Information users Frameworks and Standards* Conceptual frameworks Disclosure topics Disclosure requirements Underpins all information