An AI-nativeESG self-service compliance system
Generic ESG frameworks don't answer "how do I account for GPU carbon?" or "how do I disclose model fairness?" — HaiWen HQ rebuilds ESG around four AI-native pillars.
An ESG framework rebuilt for AI enterprises
Unlike generic ESG, AI enterprises have radically different E/S/G scope, metrics and evidence — across compute, data, algorithms and supply chain.
⚡Compute Carbon
Training + Inference + Cloud
- Training energy & carbon scope
- GPU/TPU/NPU usage metering
- Regional grid carbon factors
- PUE & cooling overhead
🛡Data Governance
Training to customer data lineage
- Training data sourcing
- Customer data isolation
- Cross-border transfer
- Retention & deletion
⚖Fairness & Explainability
Model design to runtime monitoring
- Bias detection & mitigation
- Explainability & traceability
- Human oversight
- Red-team & adversarial testing
🔗Supply Chain ESG
Cloud, chips, model vendors
- Cloud sustainability commitments
- Chip sourcing compliance
- 3rd-party model / API liability
- Labor & human rights
4 steps · from company profile to disclosure drafts
Enter company profile
Product, model scale, customer type, target markets, current ESG disclosure.
Flag risk scenarios
Your selected risk scenarios and existing evidence are checked against preset rules to list remediation gaps; look up applicable obligations in the Policy & Standards Library.
Score & gaps
Heuristic risk score, gap list and AI executive summary; gaps can be added as tasks, calendar items or evidence.
Draft disclosures
Draft ESG disclosures, compile a compliance & ESG report and prepare due-diligence questionnaire answers in the workspace.
One evidence base · mapped to several disclosure frameworks
ESG disclosure and climate standards in the Policy & Standards Library
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
IFRS S1 is the “general requirements” layer of the ISSB framework: it tells an entity how to identify, measure and disclose sustainability-related risks and opportunities that could reasonably be expected to affect its cash flows, access to finance or cost of capital. It sets the conceptual foundations and cross-cutting requirements — reporting entity aligned with the financial statements, publication at the same time as financial reporting, the four core content areas (governance, strategy, risk management, metrics and targets), materiality judgements, sources of guidance such as the SASB Standards, judgements and uncertainties, errors and comparatives. IFRS S1 and IFRS S2 are designed to be applied together. The ISSB Standards are not law in themselves; they bite only where a jurisdiction adopts them — the UK issued UK SRS S1 and S2 on 25 February 2026 for voluntary use, and HKEX treats a report prepared under IFRS S1 and IFRS S2 as complying with Part D of its Appendix C2.
Voluntary · 8 requirements · reviewed 2026-09-12
IFRS S2 Climate-related Disclosures
IFRS S2 sets out climate-related disclosures, organised around the same four core content areas. Its metrics requirements cover cross-industry metric categories — absolute gross Scope 1, Scope 2 and Scope 3 greenhouse gas emissions in tonnes of CO2 equivalent; the amount and percentage of assets or business activities vulnerable to transition and to physical risks; the amount and percentage aligned with climate-related opportunities; capital expenditure, financing or investment deployed towards climate-related risks and opportunities; internal carbon prices; and whether and how climate considerations are factored into remuneration — measured under the GHG Protocol Corporate Standard (2004), with location-based Scope 2 and with Scope 3 categories disclosed by reference to the GHG Protocol Scope 3 Standard (2011). The strategy requirements include climate resilience assessed through climate-related scenario analysis. IFRS S2 fully incorporates the TCFD’s four core recommendations and eleven recommended disclosures. Amendments issued in December 2025 add four optional reliefs for GHG emissions disclosures, effective for annual periods beginning on or after 1 January 2027 with early application permitted.
Voluntary · 14 requirements · reviewed 2026-09-12
TCFD Recommendations (incorporated into the ISSB Standards; the Task Force has disbanded)
The TCFD’s four core recommendations (governance, strategy, risk management, metrics and targets) and eleven recommended disclosures were the de facto global climate-reporting framework from 2017. In July 2023 the Financial Stability Board announced that the TCFD’s work was complete, with the ISSB Standards marking “the culmination of the work of the TCFD”; the TCFD disbanded in October 2023 and monitoring of progress on corporate climate-related disclosures passed to the IFRS Foundation from 2024, which published its first progress report in November 2024. The IFRS Foundation states that companies applying IFRS S1 and IFRS S2 will meet the TCFD recommendations, as they are fully incorporated into the ISSB Standards. Companies may still choose to use the TCFD recommendations and some are still required to, but the supporter list is no longer active. **External materials must therefore not describe the TCFD as a task force that is still operating or a framework that is still being updated.**
Voluntary · 5 requirements · reviewed 2026-09-12
SASB Standards (industry-based sustainability metrics, now maintained by the ISSB)
The SASB Standards identify the sustainability issues most relevant to investor decision-making in 77 industries and set industry-based metrics for each. Developed originally by an independent SASB Standards Board through an evidence-based, transparent process, they are now maintained and enhanced by the ISSB. Within the ISSB architecture they are “important guidance in fulfilling the requirements of IFRS Sustainability Disclosure Standards”: IFRS S1 directs entities to the SASB Standards to identify industry topics and metrics where no topic standard exists, and IFRS S2 references the same industry architecture through its Industry-based Guidance. In December 2025 the ISSB issued consequential amendments to the SASB Standards to align them with the amendments to IFRS S2 greenhouse gas emissions disclosures.
Voluntary · 4 requirements · reviewed 2026-09-12
European Sustainability Reporting Standards (ESRS) and the CSRD reporting duty
The ESRS are the mandatory reporting standards under the CSRD, adopted as Delegated Regulation (EU) 2023/2772. Set 1 contains twelve standards: ESRS 1 General requirements, ESRS 2 General disclosures, and the topical standards ESRS E1 Climate change, E2 Pollution, E3 Water and marine resources, E4 Biodiversity and ecosystems, E5 Resource use and circular economy, S1 Own workforce, S2 Workers in the value chain, S3 Affected communities, S4 Consumers and end-users, and G1 Business conduct. The ESRS apply double materiality — impacts on people and the environment as well as financial effects on the undertaking. The 2025–2026 simplification is the part most often got wrong: the “stop-the-clock” Directive (EU) 2025/794 (OJ 16 April 2025) postponed waves two and three; the “quick-fix” Delegated Regulation (EU) 2025/1416 (adopted 11 July 2025, OJ 10 November 2025) gave wave-one undertakings flexibility; and Omnibus I, Directive (EU) 2026/470 (of 24 February 2026, OJ 26 February 2026, in force 18 March 2026), narrowed mandatory scope to undertakings exceeding EUR 450 million net turnover and 1 000 employees, deleted the empowerment for sector-specific standards, removed the requirement to adopt reasonable assurance standards (and moved the deadline for limited assurance standards from 1 October 2026 to 1 July 2027), and introduced a value-chain cap protecting suppliers with 1 000 employees or fewer. The Commission adopted delegated acts revising the ESRS on 3 July 2026, but as at 12 September 2026 they had not been published in the Official Journal and were not in force.
Mandatory · 26 requirements · reviewed 2026-09-12
GRI Standards (Universal, Sector and Topic Standards)
The GRI Standards are the most widely used impact-oriented sustainability reporting system, built as a modular set: the Universal Standards GRI 1 Foundation, GRI 2 General Disclosures and GRI 3 Material Topics apply to all organisations and incorporate human rights and environmental due diligence in line with intergovernmental expectations; the Sector Standards (GRI 11 Oil and Gas, GRI 12 Coal, GRI 13 Agriculture Aquaculture and Fishing, GRI 14 Mining) drive consistent reporting on sector impacts; the Topic Standards list disclosures for particular topics. The most significant recent change is the restructuring of climate and energy: GRI 102 Climate Change and GRI 103 Energy, published in June 2025, replace GRI 302 Energy 2016, Disclosures 305-1 to 305-5 of GRI 305 Emissions 2016 and Disclosure 201-2, and are in effect for reporting from January 2027 (note the numbering: 102 is Climate Change, 103 is Energy); GRI 101 Biodiversity (January 2024) and GRI 14 Mining (February 2024) took effect from January 2026. Current GSSB projects cover labour, economic impact, pollution, a financial services Sector Standard and a textiles and apparel Sector Standard.
Voluntary · 15 requirements · reviewed 2026-09-12
Report Builder · one compliance & ESG report (printable PDF)
Below are the deliverables customers and ESG disclosures commonly ask for. The Report Builder compiles your assessment, evidence, ESG metrics and applicable obligations into one report — a starting point for these materials that needs human completion and review before external use.
AI Governance Statement
Customer DD, media, investor relations
Data Protection Impact Assessment
High-risk processing assessment under GDPR and similar laws
Compute Carbon Accounting
Customer ESG appendix, CDP response
Algorithmic Fairness Test Record
Bias-testing and human-oversight evidence for high-risk AI systems
Supplier ESG Questionnaire
Cloud / chip / model vendor onboarding
Due Diligence Response Pack
Answer and export customer due-diligence questionnaires
Turn ESG from compliance burden into a DD weapon
Keep due-diligence questionnaire answers, the evidence register and ESG disclosure drafts in one workspace — cited when sourced, and human-reviewed before external use.