Standards & Frameworks

The MAST+ methodology is designed to complement existing regulatory and market frameworks by generating structured, traceable primary data that supports investment decision-making.

The methodology is aligned with the principles and information requirements underpinning selected international standards and frameworks, including:

• EU Corporate Sustainability Reporting Directive (CSRD)

• Sustainable Finance Disclosure Regulation (SFDR)

• EU Taxonomy

The primary data generated through MAST+ may also provide a structured starting point for organisations preparing for broader sustainability initiatives, including B Corp certification, where relevant.

Alignment with these frameworks does not constitute certification or regulatory compliance.