At Resuwo, sustainability reports are prepared in compliance with globally recognized standards, frameworks, and regulations, ensuring the highest level of compliance and transparency.
GRI (Global Reporting Initiative): It provides a comprehensive framework for reporting environmental, social and governance (ESG) performance and is one of the most widely used standards.
SASB (Sustainability Accounting Standards Board): It sets sector-specific sustainability accounting standards and ensures that relevant data is reported for investors.
TCFD (Task Force on Climate-related Financial Disclosures): It encourages disclosure of climate-related financial risks and enables companies to report on how they are preparing for climate change risks.
GHG Protocol (Greenhouse Gas Protocol): It establishes comprehensive global standardized frameworks for measuring and managing greenhouse gas emissions from private and public sector activities, value chains and mitigation actions.
PRI (Principles for Responsible Investment): Understand the impact of environmental, social and governance (ESG) factors on investment and ensure that these factors are included in investment processes.
PCAF (Partnership for Carbon Accounting Financials): It deals with the measurement and reporting of greenhouse gas emissions of financial institutions related to their loans and investments.
UN (United Nations) Global Compact: The UN Global Compact is a voluntary initiative encouraging businesses and organizations worldwide to adopt sustainable and socially responsible policies. It is based on ten principles covering human rights, labor, environment, and anti-corruption, aiming to align business strategies and operations with universal principles for a more sustainable and inclusive global economy.
SDGs (Sustainable Development Goals): The SDGs are a set of 17 global objectives established by the United Nations in 2015, designed to address urgent global challenges by 2030. These goals aim to end poverty, protect the planet, and ensure peace and prosperity for all, encompassing areas such as health, education, inequality, and environmental sustainability.
CSRD (Corporate Sustainability Reporting Directive): It requires companies to report their sustainability performance.
ESRS (European Sustainability Reporting Standards): It enables companies to report their sustainability performance in a more transparent and comparable way. ESRS was developed under the CSRD.
EU Taxonomy: It provides the framework for achieving net-zero and environmental sustainability goals.
CSDDD (Corporate Sustainability Due Diligence Directive): It ensures that the activities of the companies themselves and all their stakeholders demonstrate due diligence on human rights and environmental issues.
PACTA (Paris Agreement Capital Transition Assessment): It ensures that financial investments are adapted to climate scenarios and companies are analyzed in this regard.
EPRA (European Public Real Estate Association) Good Practice Recommendations Guidelines: It ensures that the sustainability reports of companies in the publicly listed real estate sector in Europe are more transparent and comparable.
SBTi (Science Based Targets Initiative): Science-based targets to determine the roadmap for companies to reduce emissions in line with the Paris Agreement.
CRREM (Carbon Risk Real Estate Monitor): The CRREM is an initiative aimed at assessing and mitigating carbon-related risks in the real estate sector. It provides science-based decarbonization pathways and tools to help property investors and managers align their assets with climate goals, reducing carbon emissions and enhancing sustainability in real estate portfolios.
FINMA (Swiss Financial Market Supervisory Authority): FINMA, Switzerland's independent financial markets regulator, provides steps to identify potential "greenwashing" related to sustainability, ensuring that all stakeholders are informed.
Federal Act on the Amendment of the Swiss Civil Code, (Part Five: The Code of Obligations): The Code of Obligations, is a comprehensive legal framework in Switzerland that governs contracts, commercial transactions, and corporate law, providing the basis for business operations and obligations within the Swiss legal system. It includes provisions on contractual agreements, business organizations, and mandates for corporate governance and transparency.
State Secretariat for International Finance SIF, Ordinance on Climate Disclosure: The State Secretariat for International Finance (SIF) in Switzerland oversees the country's financial market policy and international financial relations. The Ordinance on Climate Disclosure, introduced by the SIF, mandates large companies to disclose climate-related financial information to enhance transparency and support sustainable financial markets.
TSRS (Turkey Sustainability Reporting Standarts): It sets the framework for companies in Turkiye to report their sustainability performance, supports companies in Turkiye to comply with national and international sustainability reporting standards and promotes sustainability practices.