Guideline
ESG and AI Ethics Disclosure Guideline
This guideline defines the organization's approach to disclosing Environmental, Social, and Governance (ESG) performance and AI ethics commitments to external stakeholders. It provides direction on what to disclose, how to disclose it, and which standards and frameworks govern disclosure content.
- Type
- Guideline
- Version
- 1.1.12
- Date
- 2026-10-27
- Owner
- Chief Information Officer
- Approving authority
- Chief Information Officer
- Classification
- Public
- Confidentiality
- Public
- Category
- Governance
- Review frequency
- Annual and upon material ESG, AI, or regulatory disclosure requirement change
- Licence
- CC BY-SA 4.0
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Outline
- Purpose
- Scope
- ESG disclosure principles
- Environmental disclosures
- Social disclosures
- AI ethics disclosures
- Governance disclosures
- Disclosure standards and frameworks
- Publication and review
- Framework alignment
Frameworks it maps to
- GRI Standards
- TCFD
- OECD AI Principles (2019, updated 2024)
- ISO/IEC 42001:2023
- ISO 26000:2010
- EU AI Act (2024)
Related documents
- Sustainability and Responsible Technology Frameworkgovernance
- AI Governance and Risk Frameworkai
- Ethical AI Use Guidelineai
- Human Capital and Ethical Conduct Frameworkgovernance
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