Skip to Content

Our Reporting Standards

ESB is committed to being as open and transparent as possible in our sustainability reporting. We are assessed by several sustainability rating agencies with these ratings an increasingly important consideration for our investors and stakeholders.  

Framework or Standard

Framework or Standard Description

Rating Score (If Applicable)

Latest Assessment and/or reports (if applicable)

Carbon Disclosure Project (CDP)

The leading system globally for disclosing environmental data for investors, companies, cities, states and regions. 


A - ESB was one of only four companies in Ireland and one of just 270 globally that was awarded the ‘A’ score in 2020 




Sustainalytics provides opinions on the alignment of ESB’s Green Bond Framework with the Green Bond Principles and also reviews the projects funded for conformance with the eligibility criteria. 


Verification of the projects funded by the green bond in 2019 and 2020 to determine if impact of projects was reported in line with the KPIs outlined in the ESB Green Bond Framework. 


December 2021 - Sustainalytics Report 

Global Reporting Initiative (GRI)

GRI provides a comprehensive set of Reporting Standards covering economic, environmental and social impacts.

Our sustainability reporting and disclosure was prepared 'in accordance' with the core option of the GRI Standards. 

ESB Sustainability Report 2021 

EU Taxonomy

The EU taxonomy  provides definitions of the  economic activities that can be considered environmentally sustainable.  The Social Taxonomy provides criteria for social sustainability.  

We report annually against the Taxonomy in our Annual Report. 

ESB Annual Report and Financial Statements 2022 

Task force for Climate related financial disclosure  (TCFD) 

The TCFD has set out an approach to reporting on physical climate risk and transition risks and opportunities.  ESB is a supporter of TCFD. 

ESB reports annually on physical climate risks and on transition risks and opportunities using the four thematic areas in TCFD of governance, strategy, risk management, and metrics and targets.  This reporting is developing, with additional detail year on year.  

ESB Sustainability Report 2021
Transparency InternationalAn industry leading comprehensive self-assessment tool that measures and compares the performance of anti-corruption programmes across companies. ESB was awarded a score of 72% in November 2021.   Transparency International National Integrity Index 

Further Reading