HSE UniversityEvidence-first research

AI-EDQ Framework

AI-EDQ Evidence Collection

FrameworkCompaniesComparisonAsk paper

8 dimensions

MS · Materiality SpecificityDisclosure specificity

Assesses whether the company clearly identifies material ESG issues and explains why they are material.

KM · KPI MeasurabilityDisclosure specificity

Assesses whether the disclosure includes measurable ESG indicators rather than generic statements.

TT · Time-Bound TargetsDisclosure specificity

Assesses whether the company provides targets with deadlines, baselines and progress tracking.

GA · Governance AccountabilityGovernance and risk

Assesses whether ESG issues are connected to board oversight, executive responsibility and governance structures.

RI · Risk IntegrationGovernance and risk

Assesses whether ESG issues are integrated into enterprise risk management and strategic risk assessment.

SR · Stakeholder ResponsivenessAccountability and value

Assesses whether the company identifies stakeholder groups and responds to their interests or concerns.

AV · Assurance / VerificationAccountability and value

Assesses whether ESG disclosure is externally verified or otherwise subject to assurance.

SV · Sustainable Value LinkageAccountability and value

Assesses whether ESG disclosure is connected to long-term value creation, financial resilience or business model sustainability.