View or edit on GitHub
This page is synchronized from trase/engagement/epoch_blue_catalog/EXECUTIVE_SUMMARY.md. Last modified on 2026-07-13 06:15 CEST by GitHub Actions.
Please view or edit the original file there; changes should be reflected here after a midnight build (CET time),
or manually triggering it with a GitHub action (link).
Virtual Standards Catalog — executive summary
Epoch · sustainability disclosure intelligence · generated 2026-06-15
The one-line
Every sustainability disclosure obligation that matters, across 56 frameworks and 6 jurisdictions plus the global voluntary standards, read from primary sources, normalised into 863 disclosure points, and reduced to the 88 data primitives a company actually has to measure — so you can see, for any datapoint, the single most-stringent requirement, how it maps across every standard, and what to collect once to satisfy many.
Headline numbers
| Metric | Value |
|---|---|
| Disclosure points (normalised) | 863 |
| Frameworks covered | 56 |
| ESG topics | 17 |
| Data primitives (the things you measure) | 88 |
| Primary-source-cited (verbatim-verified) | 795 / 863 — 92% |
| Cross-framework links (same / related datapoint) | 30 merges + 67 cross-references |
Geographic & regulatory coverage
The obligations concentrate in the EU, with a fast-widening ring of national regimes and a global voluntary layer that applies in every market.
| Jurisdiction | Frameworks | Examples |
|---|---|---|
| European Union | 26 | CSRD/ESRS (12 standards, in-force + 2026 post-Omnibus draft), EUDR, CSDDD, SFDR, EU Forced Labour Regulation |
| United States | 3 | SEC Climate Rule, California SB 253, California SB 261 |
| United Kingdom | 2 | Modern Slavery Act 2015, UK SDR |
| Australia / Japan / Singapore | 1 each | ASRS, SSBJ, SGX |
| Global (apply everywhere) | 22 | ISSB/IFRS S1–S2, TNFD, TCFD, GRI (11 standards), SASB, CDP, GHG Protocol, SBTi, OECD MNE Guidelines, UNGPs |
What the disclosures demand
Of 863 points: 480 mandatory, 105 conditional, 11 comply-or-explain, 363 voluntary. 289 are quantitative metrics; 47 are site-/geospatial — directly in Epoch's wheelhouse.
Largest topics: Business conduct & governance (263), Climate / GHG (189), Biodiversity & ecosystems (106), Value-chain workers (80), Water (42), Pollution (38).
The most universal datapoints
A single disclosure recurs across many frameworks — collect it once, report it everywhere:
| Datapoint | Frameworks |
|---|---|
| Gross Scope 3 GHG emissions | 10 |
| Management of material topics | 8 |
| Climate / GHG reduction targets | 8 |
| Paris-aligned (1.5°C) transition plan | 7 |
| Gross Scope 2 GHG emissions (location + market based) | 7 |
| Total Scopes 1 + 2 + 3 | 7 |
Collect once, report many
The 863 disclosures collapse onto a small set of measurements. The top primitives:
| Data primitive | Disclosures fed | Frameworks |
|---|---|---|
| Scope 2 GHG emissions | 30 | 14 |
| Scope 3 GHG emissions | 30 | 13 |
| Scope 1 GHG emissions | 29 | 15 |
| Site water-stress classification (geospatial) | 11 | 6 |
| Energy consumption | 10 | 6 |
| Water consumption | 10 | 6 |
| Site protected-area proximity (geospatial) | 8 | 5 |
| Site / plot geolocation (geospatial) | 7 | 5 |
The geospatial primitives are computed by Epoch FM-DB from site location — no customer data entry. One land-cover/deforestation computation alone satisfies disclosures across EUDR, TNFD, ESRS E4 and CDP.
Why it matters (the executive takeaway)
- The regulatory surface looks vast but is finite and converging. Three GHG-scope measurements feed ~90 disclosures across 13–15 frameworks each; the rest of the corpus resolves to ~85 more primitives.
- Most-stringent is computed, not guessed. For every datapoint the catalog names the binding, quantitative, site-level bar to meet — so collecting to that spec clears the whole field, and the gap to close is explicit.
- Epoch's geospatial engine is structurally advantaged. 47 site-level disclosures and the most-reused geospatial primitives are answerable from location data Epoch already computes, while competitors chase manual data entry.
- Audit-ready. 92% of points are cited verbatim to primary legal sources, with a full provenance trail for every cross-framework link and primitive mapping.
How it's delivered
- Interactive viewer (mobile-first, login-gated) — most-stringent, gap-to-close, cross-standard mapping, and the collect-once primitive graph for any datapoint.
- Machine-readable
catalog_export.json— the full graph for downstream compliance agents: per datapoint the most-stringent clause + source URL, and per primitive every disclosure it feeds across frameworks.