Ecosystem organisations: focus, purpose and examples

This page is cross-referenced by Perseus 2025, Open Energy, STREAM, Carbon Commons, Discover, Cygnus, and SERI.

What this page is. A navigational map of the organisations and initiatives that make up the net zero, climate, environment, finance and data ecosystem. It groups them by function so you can locate where any actors fit and how they relate to the rest of the ecosystem. It is by no means exhaustive: there are thousands of actors in this space.

You can use the layer view below to orient and follow links out to primary sources. Related IB1 ecosystem maps: CEFID (2019) and CFI (2021). See our Glossary and briefing on reporting and disclosure.

How to use this

We present the ecosystem as a stack that tracks across the data value chain, from measurement in the real economy through to the coalitions that mobilise action. Each layer contains a table of representative actors with a badge showing what kind of actor they are.

IB1 ecosystem six-layer stack diagram
Data flows from measurement (Layer 1) through infrastructure, standards, regulation, and analytics to coalitions (Layer 6). IB1 operates at Layer 2 with connections into Layers 1, 3, and 5. Nature spans all layers.
Badge legend:
Standard formal specification; Framework guidance or methodology; Regulation statutory or mandatory;
Platform data or analytics services; Research academic or research body; Coalition multi-party initiative;
Intermediary data intermediary or trust service; Certifier assurance or certification body

Layer 1Real economy and measurement

Focus: quantifying emissions, resource use and environmental impacts at the source.

Purpose: generate primary measurements that feed every other layer and set the internationally recognised methodologies for doing so. When measurement is inconsistent the entire stack may become unreliable.

OrganisationTypeWhat it doesNotes
GHG ProtocolStandardCorporate, Product Life Cycle, and Scope 3 accounting standards. The de facto global standard for corporate GHG accounting.Comprehensive Corporate Suite update in progress; new versions expected 2027.
ISOStandardPublishes ISO 14001 (EMS), ISO 14064 (GHG quantification and reporting), ISO 14067 (product carbon footprint), ISO 14040 / 14044 (LCA), and related standards.See ISO reference block below.
UK DefraRegulationPublishes UK GHG conversion factors and the Environmental Reporting Guidelines used by UK-domiciled reporters.Annual update cycle.
US EPARegulationRuns the US GHG Reporting Program and publishes emission factors and inventory guidance used across North America.
European Environment Agency (EEA)PlatformEU-level environmental data, indicators, and monitoring across climate, air, water, and biodiversity.
Science-Based Targets initiative (SBTi)FrameworkSets criteria for corporate emissions reduction targets aligned with 1.5C pathways. Corporate Net-Zero Standard.Corporate Net-Zero Standard v2 through consultation 2024 to 2026.
PCAFStandardGlobal standard for measuring and reporting financed emissions for banks, asset managers, insurers.Sits inside the GHG Protocol Scope 3 architecture.
Carbon TrustCertifierProduct and organisation carbon footprint methodologies, verification and certification services.Co-authored GHG Protocol ICT Sector Guidance.
EmberPlatformOpen electricity generation and carbon intensity data used across the sector, including by CO2.js and others.
Climate TRACEPlatformIndependent, satellite-derived facility-level GHG emissions inventory covering major emitting sectors globally.
Grantham Institute (Imperial), CISL (Cambridge), Oxford Sustainable FinanceResearchApplied research on climate risk, transition finance and environmental economics informing methodology and policy.UK CGFI is hosted at Oxford.

Layer 2Data infrastructure and interoperability

Focus: the plumbing that lets measurements move at market-wide scale under agreed rules.

Purpose: provide the trust frameworks, data intermediaries, data spaces, and digital sustainability schema needed for parties to share data safely, verifiably and interoperably.

Trust frameworks, data intermediaries and data spaces

OrganisationTypeWhat it doesNotes
Icebreaker OneIntermediaryIndependent, non-partisan, non-profit. Builds and operates trust frameworks for market-wide data sharing across energy, water, finance, transport, built world and agriculture.Precompetitive layer.
Open Data Institute (ODI)FrameworkGuidance, research and training on data infrastructure, data ethics, and open data.
UK DIATFRegulationUK statutory trust framework for digital identity and attribute services.
Data Spaces Support Centre (DSSC)CoalitionEU-funded centre coordinating cross-sector data spaces work.
Gaia-XFrameworkEuropean federation for sovereign, interoperable data and cloud services.
IDSAStandardReference architecture, connectors and certification for sovereign data exchange.
Solid ProjectStandardW3C-linked specifications for decentralised personal data storage and access.
UK Smart Data schemesRegulationUK statutory Smart Data schemes under the Data (Use and Access) Act.
UK National Data LibraryFrameworkProposed UK infrastructure for safe access to public sector data for research.IB1 contributed to Wellcome / ESRC Technical White Paper Challenge.
GLEIF vLEIStandardVerifiable Legal Entity Identifier: globally unique, cryptographically verifiable identity.
OpenID Foundation, W3CStandardUnderlying identity, authentication, credential and semantic web standards.

Digital sustainability schema and methodology

OrganisationTypeWhat it doesNotes
Green Web FoundationFrameworkStewards DIST, CO2.js, and carbon.txt.
Green Software FoundationStandardSoftware Carbon Intensity (SCI) specification (ISO/IEC 21031:2024) and Impact Framework (IF).Under the Linux Foundation.
W3C Web Sustainability GuidelinesStandard93+ guidelines and 232 success criteria for sustainable web products.
Sustainable Web Design (SWDM)FrameworkOpen methodology (v4) for estimating website carbon emissions.
BoaviztaFrameworkOpen data, methods and tools for ICT environmental impact assessment.
ITU-T L.1480 and L.1470StandardICT sector emissions and net enabling effects standards.
GHG Protocol ICT Sector GuidanceStandardProduct LCA guidance for ICT services and hardware.
EGDCCoalitionNet Carbon Impact Assessment Methodology for ICT solutions.
SDIACoalitionDigital Environmental Footprint concept and open data hub.
Climate Neutral Data Centre PactCoalitionSelf-regulatory framework for European data centres by 2030.
iMasons and Open Compute ProjectStandardEmbodied Carbon Disclosure Base Specification for data centre equipment.

Layer 3Reporting and disclosure standards

Focus: what organisations should disclose about their sustainability performance, and how.

Purpose: establish comparable, decision-useful information for investors, regulators, customers and the public.

Consolidation note. SASB, IIRC, CDSB, and the Value Reporting Foundation are now part of the IFRS Foundation. TCFD was disbanded October 2023; monitoring moved to the IFRS Foundation. Historical entries in the archive below.
OrganisationTypeWhat it doesNotes
ISSB (IFRS Foundation)StandardGlobal baseline for sustainability disclosures. IFRS S1 and S2 published 2023, adopted or referenced by 30+ jurisdictions.Absorbs SASB, VRF, CDSB and TCFD monitoring.
EFRAG / ESRSStandardEuropean Sustainability Reporting Standards mandated under CSRD.Sector-specific standards deferred under the Omnibus package.
VSMEStandardVoluntary Sustainability Reporting Standard for non-listed SMEs. Published Dec 2024.Referenced by Perseus.
GRIStandardMulti-stakeholder sustainability reporting standards focused on impacts.Interoperability agreements with ISSB and EFRAG.
TNFDFrameworkNature-related risk and opportunity disclosure with LEAP methodology. Over 500 adopters.ISSB progressing nature standards building on TNFD.
CDPPlatformGlobal environmental disclosure system. Aligned to IFRS S2, ESRS and GRI.Foundational data provider to the Climate Data Utility.
SBTNFrameworkScience-based targets for nature, land, freshwater and oceans.
EDM Council, OMGStandardSemantic and technical data standards for machine-readable sustainability reporting.
WBCSDCoalitionCEO-led coalition producing implementation guidance on ISSB and ESRS.
EFFASCoalitionESG analyst training and KPIs for integrated investment analysis.

Layer 4Regulation and policy

Focus: the statutory instruments that make disclosure and due diligence mandatory.

Purpose: set the legal floor for corporate accountability on sustainability.

InstrumentTypeWhat it doesNotes
CSRDRegulationEU Corporate Sustainability Reporting Directive requires ESRS-aligned sustainability reporting.Scope narrowed by the Omnibus package (2025 to 2026).
CSDDDRegulationMandatory human rights and environmental due diligence across value chains.Scope reduced by the Omnibus package.
ESPR and Digital Product PassportRegulationMandatory Digital Product Passport carrying material and carbon footprint data.CEN-CLC/JTC 24 published first eight DPP standards in 2026.
UK SDSRegulationUK endorsement of IFRS S1 / S2 for listed and large private companies.Consultation concluded 2025.
US SEC Climate Disclosure RuleRegulationClimate-related disclosures for US-listed issuers.Subject to legal challenge.
AASB S2 (Australia)RegulationMandatory climate-related financial disclosures under IFRS S2 baseline.Phased from 1 January 2025.
TPTFrameworkDisclosure Framework and sector guidance for corporate transition plans.Materials transferred to IFRS Foundation 2024.
EU Green DealRegulationOverarching EU framework: climate neutrality by 2050, 55% emissions cuts by 2030.
UK DESNZ, Defra, FCA, HMT, OfgemRegulationUK departmental and regulatory owners of climate, energy, environment and financial services.
EC DG CLIMA, DG FISMA, DG ENVRegulationEU Directorates-General responsible for climate, finance and environment.

Layer 5Aggregators, analytics and benchmarks

Focus: collecting, analysing, scoring and publishing corporate sustainability performance.

Purpose: turn raw disclosure into decision-useful signals for investors, financial institutions, civil society and regulators.

OrganisationTypeWhat it doesNotes
NZDPU / Climate Data UtilityPlatformGlobal, open repository of company-level climate transition data from 10,000+ companies via CDP.Governed by the Climate Data Steering Committee.
Climate ArcPlatformOpen corporate transition analytics and physical climate risk analytics.
Net Zero TrackerPlatformIndependent tracker of net zero pledges from countries, cities and companies.
TPIFrameworkInvestor-led framework assessing companies’ transition preparedness. Hosted at LSE.
WBAFrameworkFree public benchmarks ranking 2,000 most influential companies against SDG-aligned metrics.
LSEG, Bloomberg, MSCI, S&P GlobalPlatformCommercial ESG and climate data, ratings and indices.
Moody’s RMS, VeriskPlatformPhysical climate and catastrophe risk modelling for insurance.
Sustainalytics, ISS ESGPlatformESG risk ratings and research for asset owners and managers.
OS-Climate, Oasis LMFFrameworkPrecompetitive open source modelling for climate risk and financial analytics.
Big Four: EY, KPMG, PwC, DeloitteCertifierSustainability assurance services, particularly under CSRD requirements.

Layer 6Coalitions and initiatives

Focus: mobilising action, coordinating industry positions and setting voluntary commitments.

Purpose: provide the collective vehicles through which sectors, financial institutions, cities and civil society organisations align on climate and nature action.

OrganisationTypeWhat it doesNotes
GFANZCoalitionGlobal Financial Alliance for Net Zero. Restructured in 2024.
NZBA, NZAM, Forum for Insurance TransitionCoalitionSector-specific alliances of banks, asset managers and insurers.NZIA dissolved 2024, replaced by the Forum.
RE100, EP100, EV100CoalitionCorporate commitments on renewable electricity, energy productivity and EVs.
UNEP FICoalitionUN Environment Programme Finance Initiative.
ClimateWorks, Bloomberg PhilanthropiesCoalitionMajor philanthropic funders of climate action programmes.
FoSDA, SFDNCoalitionMulti-stakeholder networks focused on sustainable finance data.
Gold Standard, VerraCertifierLeading voluntary carbon crediting standards.
Race to ZeroCoalitionUN-backed campaign convening non-state actor net zero commitments.

Cross-cutNature and biodiversity

Nature-related disclosure, data infrastructure and market development is now a distinct thread that spans all six layers. Key touchpoints:

  • TNFD (Layer 3): disclosure recommendations and LEAP methodology.
  • SBTN (Layer 3): science-based targets for nature.
  • Global Biodiversity Framework (Layer 4): the intergovernmental “Paris Agreement for nature”.
  • Global Canopy (Layer 5): deforestation and nature-related risk data.
  • IB1 Nature Data Value Chain (Layer 2): our Nov 2025 recommendations for upgrading the nature data value chain for market participants.

ISO standards relevant to ESG

StandardPurpose
ISO 14001:2015Environmental Management Systems (EMS).
ISO 14064:2018Greenhouse Gas Quantification and Reporting.
ISO 14067Carbon footprint of products.
ISO 14040 and 14044Life Cycle Assessment (LCA) principles and requirements.
ISO 14007 and 14008Environmental Costs and Benefits guidance.
ISO 26000Guidance on Social Responsibility.
ISO 37301Compliance Management Systems.
ISO 37001:2016Anti-Bribery Management Systems.
ISO 27001:2022Information Security Management Systems.
ISO 20400:2017Sustainable Procurement guidance.
ISO 50001:2018Energy Management Systems.
ISO/IEC 21031:2024Software Carbon Intensity (SCI).
ISO 53001 (in development)Management system for the UN SDGs.
Archive: earlier framings and historical entries

Kept for continuity and for readers arriving from prior IB1 publications.

Former standard-setters now consolidated

  • SASB: absorbed into the IFRS Foundation via the Value Reporting Foundation in 2022.
  • IIRC: merged into the Value Reporting Foundation, now part of the IFRS Foundation.
  • CDSB: consolidated into the IFRS Foundation in 2022.
  • VRF: consolidated into the IFRS Foundation in 2022.
  • TCFD: disbanded October 2023; monitoring transferred to the IFRS Foundation.

Earlier ecosystem framings

IB1 ecosystem map, May 2025
IB1 ecosystem map, May 2025 (superseded by the 2026 stack view).
David Carlin ecosystem framing
David Carlin, March 2024.
GRI framing
GRI framing: standard-setters vs framework-setters.
ISSB and ESRS relationship
ISSB and ESRS relationship, from WBCSD Implementation Guidance.

Prior versions

Changelog
  • 2026-08-20: Restructured as a six-layer stack view. Added Layer 2 (data infrastructure). Refactored Layer 3 for IFRS Foundation consolidation. Added digital sustainability schema. Added data spaces and trust services. Reflected CSRD Omnibus and SBTi v2. Added Nature layer references. Updated aggregators with NZDPU and Climate Arc. Cleaned link rot.
  • 2025-05-01: Noted GHG Protocol corporate suite update, EFRAG VSME, CSRD Omnibus proposal.
  • 2024-06-26: Added TNFD / ESRS correspondence mapping.
  • 2024-03-01: Added David Carlin’s ecosystem framing.
  • 2023-11-01: First consolidated ecosystem overview.