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Welcome to the First Global Project for Open-Source Sustainable Finance Taxonomy ("OS-SFT")

image Navigate: Become a partner? ... Or ... See the Taxonomy Library?

CONTENTS

[0] OS-SFT OVERVIEW

[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

Objective - Taxonomy Made Simple

The objective of the project is to provide the marketplace with the following open-source, practical tools to advance user implementation of sustainable finance data systems into business operating models for new and evolving taxonomy frameworks, standards, regulations & laws:

  1. TAXONOMY FILES: Library of Taxonomy Files - in human and machine readable format - with supporting research
  2. TAXONOMY TOOLS: Library of Interactive Tools to Explore, Compare and Download Taxonomy Files - for human interaction
  3. TAXONOMY RESEARCH PAPERS: Library of Research Papers providing findings, insights and recommendations on evolving Taxonomies and new ideas on Taxonomies
  4. TAXONOMY USE CASES: Library of Real World Use Cases that explain how to solve specific business problems

Example: TCFD, EBA and ISSB

  1. TAXONOMY FILES: TCFD (Framework); EBA Pillar 3 (Regulation); ISSB (Standard)
  2. TAXONOMY TOOLS: Taxonomy Mappings for the "Doubles" TCFD-EBA, TCFD-ISSB, EBA-ISSB and the "Triple" TCFD-EBA-ISSB"
  3. TAXONOMY RESEARCH PAPERS: Research Paper presenting findings, insights and recommendations of the Mappings Analysis
  4. TAXONOMY USE CASE: Use Case of End-to-End Lending Workflow under TCFD-EBA-ISSB, where:
    • TCFD is used as part of the Decision Criteria by a Line-of-Business for the Lending;
    • EBA Pillar 3 is used for Mandatory ESG Risk Disclosure for the Lending; and,
    • ISSB is used as the Accounting Standard under IFRS for Financial Statements Balance Sheet Reporting for the Lending

Project Types

We expect that the taxonomy project categories will expand as the marketplace evolves. Examples include:

  • Phase 1: Market Frameworks, Standards, Regulations & Laws - the initial focus of the OS-SFT project
  • Phase 2: Market Services: e.g. taxonomies for data vendors' data service, scoring, rating and risk methodologies
  • Phase 3: Market Financial Instruments, for example:
    • Spot Carbon, Carbon Derivatives - On-exchange, OTC, Carbon Offsets, Futures, OTC-Cleared, OTC-Uncleared
    • Bonds with KPIs, e.g. coupon resets based on carbon emissions
    • Swaps with KPIs, e.g. coupon resets and look-back payment resets based on carbon emissions
  • Phase 4: Organisational Control Frameworks: Policies, Processes & Procedures
  • Phase 5: Organisational Risk Models: credit risk, market risk, collateral risk, liquidity risk, etc
  • And so forth ...

Contents of the GitHub Site

To get this list anywhere at anytime just search CONTENTS under repositories.

We hope you find this an enjoyable and valuable resource on your sustainability journey!

If you are interested in discussing becoming a partner: Please go to the Partner Page