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CONTENTS

[0] OS-SFT OVERVIEW

• [0.1] OS-SFT HISTORY

• [0.2] TAXONOMIES, FINANCIAL LIFE ON EARTH & THE BIG GREEN SHORT

• [0.3] INTRODUCTION TO OPEN-SOURCE

[1] TAXONOMY FILES

[2] TAXONOMY TOOLS

[3] TAXONOMY RESEARCH PAPERS

[4] TAXONOMY USE CASES

[5] TAXONOMY BACKLOG

[6] PARTNERS

[7] NEWS

[8] KEY CONTACTS

[9] PROJECT GOVERNANCE

[10] INDEX AND GLOSSARY

[1] TAXONOMY FILES

The initial focus of the OS-SFT project is the creation of a library of taxonomy files, for a variety of sustainability disclosure frameworks and other initiatives, in human and machine readable format.

The directory within this repository contains research libraries for each of the taxonomies reviewed. These include detailed content regarding each taxonomy, including downloadable files and interactive Taxonomy Tools. The library includes:

Industry Classification Taxonomies

• Various industry classification systems which have been taxonomised for use in conjunction with the sustainable finance framework taxonomies.
• These taxonomies can also be viewed in Batch 0 of the Taxonomy & Mappings Library project area.

Single Taxonomies

• The first set of taxonomies relate to individual ESG disclosure regimes, frameworks and regulations.
• Note that several of these frameworks are at the proposal stage only and have not yet been finalised by the relevant bodies.
• These taxonomies can also be viewed in Batch 1 of the Taxonomy & Mappings Library project area.

Taxonomy Mappings

• In addition to the individual taxonomies, mapping exercises have been completed to identify crossovers and differences between the disclosure and/or regulatory requirements of the above regimes.
• Comparisons were made across requirements spanning governance, strategy, risk management, and metrics/targets including specific GHG emissions and exposure metrics and methodologies.
• This resulted in the identification of potential synergies with current reporting activities and data requirements, including how these might inform asset re-pricing and incorporation of climate risk metrics into existing risk practices. We see a future where end-to-end, multi-nodal taxonomy mapping becomes central to all operating models for data, risk, controls and reporting.
• These mappings can also be viewed in Batch 2 and 3 of the Taxonomy & Mappings Library project area.

Backlog

• See the model backlog in the Taxonomy & Mappings Library project area for details of which taxonomies and mappings are planned for future release.