📄️ Taxonomies Overview
An overview of the taxonomies used by Mettle Capital to parse open source conversations.
📄️ ESRS Taxonomy
The European Sustainability Reporting Standards that underpin the Corporate Sustainability Reporting Directive (CSRD). Developed by EFRAG. Key factor, double materiality.
📄️ NON-ESRS Taxonomy
The main topic and subtopics reported in Wave 1 (2025).
📄️ ISSB Taxonomy
International Sustainability Standards Board. Developed by the IFRS Foundation. Key factor, single materiality.
📄️ SASB Taxonomy
A short description of this page
📄️ Sectors Taxonomy
A standard list of 11 sectors and 77 subsectors used by sustainability reporters.