CLIMATE BUSINESS INTELLIGENCE™ FOR REPORTING AND ASSURANCE
STANDARDS AND REPORTING ALIGNMENT
ClimaTwin® helps infrastructure asset owners, investors, lenders, insurers, and public agencies organize traceable climate risk evidence for reporting, adaptation, assurance, and capital governance.
ClimaTwin® supports evidence preparation aligned with named frameworks. It does not determine compliance or provide legal, accounting, or assurance opinions.
FRAMEWORK GROUP 01
FINANCIAL AND SUSTAINABILITY REPORTING
Support evidence preparation for physical climate risks, expected financial effects, governance, strategy, risk management, metrics, and targets.
STANDARD · EFFECTIVE 1 JANUARY 2024 · ADOPTION VARIES BY JURISDICTION
INTERNATIONAL SUSTAINABILITY STANDARDS BOARD (ISSB) / IFRS S1 AND S2
Investor-focused disclosure of sustainability-related risks and opportunities, including climate risks and expected financial effects. Application depends on jurisdictional adoption or voluntary use.
STANDARD · EU REQUIREMENT · REVISED ESRS ADOPTED 3 JULY 2026
CORPORATE SUSTAINABILITY REPORTING DIRECTIVE (CSRD) / ESRS E1
EU sustainability reporting requirements, including transition and physical climate risks under the applicable scope and effective dates.
STANDARD · FINAL · VOLUNTARY USE
UK SUSTAINABILITY REPORTING STANDARDS (UK SRS) S1 AND S2
UK sustainability disclosure standards based on the ISSB baseline. Regulatory application depends on the reporting entity and applicable rules.
STANDARD · FINAL · VOLUNTARY USE
CANADIAN SUSTAINABILITY DISCLOSURE STANDARDS (CSDS) 1 AND 2
Canadian standards aligned with the ISSB baseline. Use remains voluntary unless a regulator or another authority requires them.
TOPIC STANDARDS · EFFECTIVE 1 JANUARY 2027
GLOBAL REPORTING INITIATIVE (GRI) 102: CLIMATE CHANGE 2025 AND GRI 103: ENERGY 2025
Impact-focused reporting on climate change and energy. GRI complements investor-focused financial reporting.
FRAMEWORK · DISBANDED 2023 · MONITORING TRANSFERRED TO IFRS FOUNDATION
TASK FORCE ON CLIMATE-RELATED FINANCIAL DISCLOSURES (TCFD)
Legacy governance, strategy, risk management, and metrics architecture incorporated into ISSB guidance and still referenced by some regimes.
FRAMEWORK GROUP 02
PHYSICAL RISK, ADAPTATION, AND NATURE
Connect climate evidence to vulnerability, service performance, dependencies, adaptation priorities, and resilience planning.
STANDARD · PUBLISHED INTERNATIONAL STANDARDS · VOLUNTARY
ISO 14090 AND ISO 14091
Adaptation planning and climate-risk assessment for organizations, assets, and systems.
FRAMEWORK · FINAL RECOMMENDATIONS SEPTEMBER 2023 · VOLUNTARY
TASKFORCE ON NATURE-RELATED FINANCIAL DISCLOSURES (TNFD)
Nature-related dependencies, impacts, risks, and opportunities, including interactions between infrastructure and ecosystems.
REPORTING PLATFORM · ANNUAL DISCLOSURE CYCLE · VOLUNTARY
CDP
Climate and environmental disclosure questionnaires aligned with major reporting and nature-related frameworks.
GUIDANCE · PROFESSIONAL PRACTICE GUIDANCE · VOLUNTARY
ENGINEERING GUIDANCE
Public Infrastructure Engineering Vulnerability Committee (PIEVC), American Society of Civil Engineers (ASCE), ASTM International, Federal Highway Administration (FHWA), and related guidance connect climate information to vulnerability, service performance, and design decisions.
SCENARIO RESOURCE · PHASE V LONG-TERM · SHORT-TERM SCENARIOS MAY 2025
NETWORK FOR GREENING THE FINANCIAL SYSTEM (NGFS) CLIMATE SCENARIOS
Scenario resources used by financial institutions and supervisors to examine climate-related financial risk.
GUIDANCE · APPROVED PLAN REQUIRED FOR SPECIFIED FEMA ASSISTANCE
FEDERAL EMERGENCY MANAGEMENT AGENCY (FEMA) HAZARD MITIGATION PLANNING
Planning requirements that connect natural hazards, infrastructure vulnerability, mitigation actions, and eligibility for specified public assistance.
FRAMEWORK GROUP 03
INFRASTRUCTURE FINANCE AND ASSET MANAGEMENT
Apply physical-risk evidence within investment review, project finance, portfolio benchmarking, sustainable debt, and infrastructure climate-proofing.
REPORTING PLATFORM · ANNUAL ASSESSMENT · 2026 STANDARDS
GRESB INFRASTRUCTURE
Benchmarking and assessment for infrastructure funds, operating assets, and development assets.
FRAMEWORK · EP4 IN EFFECT · IFC PERFORMANCE STANDARDS
EQUATOR PRINCIPLES AND INTERNATIONAL FINANCE CORPORATION (IFC)
Environmental and social risk-management requirements used in project finance and lender due diligence.
FRAMEWORK · EU REGULATION · CLIMATE-PROOFING GUIDANCE 2021–2027
EU TAXONOMY AND CLIMATE-PROOFING
Technical criteria and climate-resilience evidence for eligible activities and infrastructure projects.
GUIDANCE · VOLUNTARY MARKET PRINCIPLES AND CERTIFICATION CRITERIA
INTERNATIONAL CAPITAL MARKET ASSOCIATION (ICMA) AND CLIMATE BONDS INITIATIVE
Market guidance and criteria for sustainable debt and climate-aligned investment.
GUIDANCE · BCBS PRINCIPLES JUNE 2022 · APPLICATION VARIES BY SUPERVISOR
PRUDENTIAL CLIMATE-RISK FRAMEWORKS
Supervisor-specific expectations for governance, scenario analysis, and capital planning. Applicability varies by institution and jurisdiction.
STANDARD · MAINTAINED BY THE ISSB · VOLUNTARY UNLESS REQUIRED
SUSTAINABILITY ACCOUNTING STANDARDS BOARD (SASB) INDUSTRY STANDARDS
Industry-specific sustainability topics and metrics used to identify financially material risks across infrastructure sectors.
FRAMEWORK GROUP 04
ASSURANCE AND PUBLIC-SECTOR REPORTING
Preserve the controls, assumptions, approvals, and audit history needed for review under assurance and public-sector reporting regimes.
ASSURANCE STANDARD · EFFECTIVE 15 DECEMBER 2026
ISSA 5000: GENERAL REQUIREMENTS FOR SUSTAINABILITY ASSURANCE ENGAGEMENTS
Qualified practitioners apply the international baseline for sustainability assurance engagements. ClimaTwin preserves evidence and does not perform or certify assurance.
PUBLIC-SECTOR STANDARD · EFFECTIVE 1 JANUARY 2028
INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS BOARD (IPSASB) SRS 1, CLIMATE-RELATED DISCLOSURES
Climate-related disclosure standard for public-sector entities. Application depends on local adoption and effective dates.
GUIDANCE · IASB ILLUSTRATIVE EXAMPLES · NOVEMBER 2025
FINANCIAL STATEMENT EFFECTS
Climate assumptions may affect asset values, impairment, provisions, useful lives, and other accounting judgments.
DISCLOSURE CONTEXT · GASB STATEMENT 102 IN EFFECT · FASAB RESEARCH
U.S. PUBLIC-SECTOR REPORTING
Federal, state, and local entities may need to discuss material risks, uncertainties, and financial effects under applicable Federal Accounting Standards Advisory Board (FASAB) and Governmental Accounting Standards Board (GASB) standards.
REPORTING PLATFORM · ANNUAL VOLUNTARY CYCLE
CDP-ICLEI TRACK
Voluntary climate and environmental reporting route for cities, states, regions, and public authorities.
DISCLOSURE CONTEXT · SEC RULE 15c2-12 · MSRB EMMA
MUNICIPAL CONTINUING DISCLOSURE
Material climate risks may affect offering documents and continuing disclosures when they influence credit, revenue, infrastructure, or repayment capacity.
REPORTING-READY OUTPUTS
THE EVIDENCE STAYS LINKED TO THE DECISION
ClimaTwin® connects each reporting topic to the underlying asset, scenario, financial model, intervention, reviewer, and approval record.
ONE ASSET RECORD
Location, dependencies, scenarios, consequence, intervention, and approval stay traceable.
SOURCES. SCENARIOS. ASSUMPTIONS. VALUATION. UNCERTAINTY. APPROVALS.