SM Sustainability

Our Reporting Frameworks

SM is committed to transparent, globally aligned sustainability reporting. As an early adopter of the IFRS Sustainability Disclosure Standards (S1 and S2), we are leading the way in applying best practices across the group.

This section outlines the frameworks and indices that guide our reporting and ensure our disclosures reflect both the risks we manage and the value we create.

Our 2024 disclosures are aligned with:

  • IFRS S1 & S2 – International Financial Reporting Standards for sustainability and climate-related disclosures
  • GRI – Global Reporting Initiative
  • SASB – Sustainability Accounting Standards Board (industry-specific standards)
  • ESRS – European Sustainability Reporting Standards
  • UN Global Compact, SDGs, and Women’s Empowerment Principles

We also provide detailed reporting through:

  • Our Sustainability & Climate Risk Management Framework
  • The SM GHG Management Plan
  • Our Equal Opportunity Policy and Framework
  • Sustainability Policy & Management System (SMIC & SM Retail)