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Standards Directory

Criteria, audit standards and reporting references

A clear map of the standards used to define verification, audit, assurance, reporting and training assignments.

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17
standards and framework references
6
defined assignment roles
3
criteria, reporting and guidance boundaries

Reference Map

Organizations and frameworks

Official marks identify the source organization or framework. The role of each item is stated below its mark.

ISSB / IFRS S1 S2Sustainability and climate-related disclosure requirements
TNFDNature-related risk and disclosure framework
SASBIndustry-based sustainability disclosure topics
Singapore CPACarbon Pricing Act reporting and verification pathway
EDB REG(E)Resource-efficiency grant evidence and endorsement pathway
CDPClimate questionnaire and disclosure evidence
SBTiScience-based target setting references
GHG ProtocolCorporate, Scope 2 and Scope 3 accounting references
VCS / VerraCarbon project validation and verification references
AA1000 / AccountAbilityStakeholder, materiality and assurance principles
ISAE 3000Assurance engagements other than audits or reviews of historical financial information
ISSA 5000General requirements for sustainability assurance engagements
Gold StandardClimate project methodology references
GRIImpact reporting and sustainability topic references
ISO 14064 / 14067 / 14068GHG, PCF and carbon-neutrality verification references
ISO 14001 / 45001 / 50001Environmental, safety and energy management-system audit references
IWA 42 / IWA 48Net-zero and climate-action implementation guidance

Organization marks identify their issuing bodies. Where trademark reuse is restricted, standards are shown by their complete reference rather than by a recreated logo.

Assignment Criteria

How each standard is used

Standards are assigned a specific role in the proposal, contract and report. A reporting framework is not treated as a certification standard, and guidance is not treated as verification criteria.

Engagement criteria

ISO 14064-1 / ISO 14064-3 · ISO 14067 / ISO 14040 / ISO 14044 · ISO 14068-1
Used for organizational GHG, project reductions, product carbon footprints, LCA and carbon-neutrality verification or validation assignments.

Audit standards

ISO 14001 · ISO 45001 · ISO 50001
Used as agreed criteria for environmental, occupational health and safety, and energy management-system audits.

Assurance standards

ISAE 3000 (Revised) · ISSA 5000 · AA1000AS
Used for applicable non-financial and sustainability assurance engagements, subject to jurisdiction and effective-date requirements.

Disclosure references

IFRS S1 / S2 · SASB · GRI · CDP · TNFD · GHG Protocol
Used as reporting, disclosure or accounting references when required by the client mandate or reporting programme.

Programme rules

Singapore CPA · EDB REG(E) · VCS / Verra · Gold Standard
Programme-specific rules, eligibility conditions, methodologies and authorization pathways.

Guidance / training

IWA 42 · IWA 48 · PAS 2060 transition context
Used for learning, pathway design and historical context; not presented as certifiable standards.

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