A pathway proportionate to the decision

The GHG Protocol provides standards for greenhouse gas inventories and emissions accounting.

Technical contribution and limits

For corporate inventories, IDRAN can contribute the environmental and operational data relevant to its own assignment. Organisational boundaries, emission scopes, emission factors and the value chain require carbon specialists and client data; any independent verification is separate.

Official source: ghgprotocol.org · accessed on 14/10/2026

ISO 14064-1 concerns organisation-level greenhouse gas inventories; ISO 14067 concerns the carbon footprint of products.

Technical contribution and limits

For relevant measurement assignments: process and environmental data can contribute to quantification. Carbon specialists are needed and, for products, life cycle expertise; the verification required by the programme or the client remains independent. The two standards are not interchangeable.

Official source: iso.org › 66453 · iso.org › 71206 · accessed on 14/10/2026

Life cycle assessment (LCA) considers environmental impacts across the system studied. ISO 14040 defines principles and framework; ISO 14044 requirements and methodological guidance.

Technical contribution and limits

When comparing alternatives, data on water, land and processes can feed an LCA. An LCA practitioner oversees functional unit, boundaries, inventory and impact assessment; critical review and communication requirements depend on how the results are used.

Official source: iso.org › 37456 · iso.org › 38498 · accessed on 14/10/2026

ISO 14046 guides water footprint assessment from a life cycle perspective. It does not coincide with simply counting withdrawals.

Technical contribution and limits

For sites, processes or products: water balances, quality data, basin context and resource availability can feed the analysis. Boundaries, inventory and impact characterisation require LCA/water footprint expertise; any verification and critical review must be defined.

Official source: iso.org · accessed on 14/10/2026

TNFD guides disclosure on nature-related dependencies, impacts, risks and opportunities. LEAP guides locating, evaluating interactions, assessing risks and preparing the response.

Technical contribution and limits

For sites and portfolios: maps, data on ecosystems and water, baselines and indicators from S2 can feed the analysis. Strategy, financial materiality, stakeholder engagement and disclosure require the client’s team and dedicated specialists.

Official source: tnfd.global · accessed on 14/10/2026

IFRS S1 concerns financial disclosure on sustainability-related risks and opportunities; IFRS S2 covers climate in more depth and incorporates the TCFD recommendations. TCFD is a historical reference, not a second standard to be added automatically.

Technical contribution and limits

For groups and advisory firms: physical scenarios, asset exposure and adaptation indicators from S2 feed the disclosure. Financial quantification, governance, full reporting and assurance require additional expertise.

Official source: ifrs.org › ifrs-s2 · ifrs.org › ifrs-resources · ifrs.org › ifrs-s1-general-requirements · accessed on 14/10/2026

The Alliance for Water Stewardship standard guides responsible water management at site and basin scale, with stakeholder engagement.

Technical contribution and limits

For operators and production sites: water balances, basin analysis, risks and indicators can support the diagnosis and the action plan. Governance, participation and implementation require the client and dedicated expertise; any certification follows a separate pathway.

Official source: a4ws.org · accessed on 14/10/2026

The IUCN standard helps design and assess nature-based solutions, considering benefits, feasibility, trade-offs and management over time.

Technical contribution and limits

For blue and green interventions: hydrological and ecological studies, alternatives and monitoring plans can support the assessment. Governance, stakeholder engagement and economic feasibility require further input. A self-assessment is not equivalent to certification or independent validation.

Official source: iucn.org › iucn-global-standard-nature-based-solutions · iucn.org › iucn-launches-second-edition-iucn-global-standard-nature-based-solutionstm · accessed on 14/10/2026

SBTi concerns science-based climate targets; SBTN concerns targets for nature, with specific methods for the areas covered.

Technical contribution and limits

For businesses: water and ecological data and pressure analyses can contribute to SBTN baselines and priorities. For SBTi, emissions inventories and dedicated decarbonisation expertise are required. The choice of targets and corporate plans is for the client; validation follows the processes of the designated bodies.

Official source: sciencebasedtargets.org › corporate-net-zero · sciencebasedtargets.org › resources · sciencebasedtargetsnetwork.org · accessed on 14/10/2026

ISO 14001 defines requirements for an environmental management system.

Technical contribution and limits

For organisations and sites: analysis of environmental aspects, indicators and monitoring can contribute to the client’s system. Design of the complete system, audits and expertise on business processes require dedicated specialists; certification is a separate activity.

Official source: iso.org · accessed on 14/10/2026

The ESRS structure sustainability disclosure. E1 concerns climate; E2 pollution; E3 water; E4 biodiversity and ecosystems; E5 resources and the circular economy.

Technical contribution and limits

For reporting assignments: physical risk analyses, water balances, ecological baselines and indicators can contribute to the relevant evidence. Materiality, regulatory scope, data on emissions and material flows, drafting and assurance require the client and reporting specialists and the necessary disciplines.

Official source: knowledgehub.efrag.org · accessed on 14/10/2026

The GRI Standards guide the reporting of an organisation’s impacts.

Technical contribution and limits

For sustainability and advisory teams: data on water, biodiversity and territorial impacts, with sources and boundaries, can feed the relevant thematic standards. Identifying material topics, social and economic content, the overall report and any assurance require additional expertise.

Official source: globalreporting.org · accessed on 14/10/2026

CDP collects environmental information through differentiated questionnaires.

Technical contribution and limits

For companies that must respond to disclosure requests: water data, site risks and environmental indicators can support the relevant answers. The client and reporting consultants oversee scope, questionnaire and submission; carbon and supply chain specialists complete the information needed. No score is guaranteed.

Official source: cdp.net › how-to-disclose · cdp.net › question-bank · accessed on 14/10/2026

IFRS S1 concerns financial disclosure on sustainability-related risks and opportunities; IFRS S2 covers climate in more depth and incorporates the TCFD recommendations. TCFD is a historical reference, not a second standard to be added automatically.

Technical contribution and limits

For groups and advisory firms: physical scenarios, asset exposure and adaptation indicators from S2 feed the disclosure. Financial quantification, governance, full reporting and assurance require additional expertise.

Official source: ifrs.org › ifrs-s2 · ifrs.org › ifrs-resources · ifrs.org › ifrs-s1-general-requirements · accessed on 14/10/2026

The IFC standards define responsibilities for managing the environmental and social risks and impacts of the relevant projects.

Technical contribution and limits

For infrastructure and industry: environmental studies, biodiversity, water and monitoring plans from S1/S2 can feed project verifications. Social issues, labour, resettlement and overall assessments require specialists; independent verification, where required, remains distinct from technical support.

Official source: ifc.org · accessed on 14/10/2026

The Equator Principles are a framework adopted by financial institutions to manage the environmental and social risks of transactions within their scope.

Technical contribution and limits

IDRAN can provide environmental analyses, climate risks and technical documentation for projects followed by banks and advisors. Applicability, financial and social components and independent reviews require the expertise of the financier and the specialists appointed.

Official source: equator-principles.com · accessed on 14/10/2026

The World Bank Group guidelines on environment, health and safety provide technical reference points of good practice, both general and sector-specific.

Technical contribution and limits

In the relevant project assignments, data on water resources, discharges and environmental conditions can contribute to comparison with the applicable criteria. Occupational health and safety, industrial processes and other disciplines require specialists; verifications and responsibilities remain defined in the assignment.

Official source: ifc.org · accessed on 14/10/2026

The standards of the European Investment Bank set environmental and social requirements for the projects it finances.

Technical contribution and limits

Studies on impacts, climate, water and biodiversity, with measures and monitoring, can feed the promoter’s documentation. Overall compliance, social aspects, economic analyses and the financier’s verifications require other professional input.

Official source: eib.org · accessed on 14/10/2026

The EU Taxonomy classifies economic activities according to environmental criteria. Alignment requires more than eligibility alone: substantial contribution, no significant harm and the relevant minimum safeguards.

Technical contribution and limits

For eligible activities: climate analyses, water, biodiversity and technical dossiers can document specific criteria. Framing of the activity, social safeguards, financial calculations and reporting require dedicated specialists.

Official source: finance.ec.europa.eu › eu-taxonomy-sustainable-activities · finance.ec.europa.eu › frequently-asked-questions-eu-taxonomy · accessed on 14/10/2026

DNSH means do no significant harm: the criteria depend on the applicable instrument. Climate proofing integrates climate mitigation and resilience into the preparation of infrastructure.

Technical contribution and limits

For relevant works and programmes: evidence matrices, vulnerability and physical risk analyses and adaptation measures can support the verifications. Emissions, economic assessments, regulatory aspects and overall requirements require further expertise.

Official source: finance.ec.europa.eu · eur-lex.europa.eu · accessed on 14/10/2026