{"id":6273,"date":"2025-06-16T23:41:31","date_gmt":"2025-06-16T23:41:31","guid":{"rendered":"https:\/\/www.sminvestments.com\/sustainability\/?page_id=6273"},"modified":"2025-06-17T00:38:52","modified_gmt":"2025-06-17T00:38:52","slug":"our-reporting-frameworks","status":"publish","type":"page","link":"https:\/\/www.sminvestments.com\/sustainability\/our-reporting-frameworks\/","title":{"rendered":"Our Reporting Frameworks"},"content":{"rendered":"\t\t
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Our Reporting Frameworks<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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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.<\/p>

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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Our 2024 disclosures are aligned with:<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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  • IFRS S1 & S2 \u2013 International Financial Reporting Standards for sustainability and climate-related disclosures<\/span><\/li>
  • GRI \u2013 Global Reporting Initiative<\/span><\/li>
  • SASB \u2013 Sustainability Accounting Standards Board (industry-specific standards)<\/span><\/li>
  • ESRS \u2013 European Sustainability Reporting Standards<\/span><\/li>
  • UN Global Compact, SDGs, and Women\u2019s Empowerment Principles<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    We also provide detailed reporting through:<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    • Our Sustainability & Climate Risk Management Framework<\/span><\/li>
    • The SM GHG Management Plan<\/span><\/li>
    • Our Equal Opportunity Policy and Framework<\/span><\/li>
    • Sustainability Policy & Management System (SMIC & SM Retail)<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

      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 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-6273","page","type-page","status-publish","hentry"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/www.sminvestments.com\/sustainability\/wp-json\/wp\/v2\/pages\/6273","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sminvestments.com\/sustainability\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.sminvestments.com\/sustainability\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.sminvestments.com\/sustainability\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sminvestments.com\/sustainability\/wp-json\/wp\/v2\/comments?post=6273"}],"version-history":[{"count":7,"href":"https:\/\/www.sminvestments.com\/sustainability\/wp-json\/wp\/v2\/pages\/6273\/revisions"}],"predecessor-version":[{"id":6290,"href":"https:\/\/www.sminvestments.com\/sustainability\/wp-json\/wp\/v2\/pages\/6273\/revisions\/6290"}],"wp:attachment":[{"href":"https:\/\/www.sminvestments.com\/sustainability\/wp-json\/wp\/v2\/media?parent=6273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}