The ESG Guidelines are structured around the four pillars of management and reporting of sustainability issues introduced by the Taskforce on Climate-related Financial Disclosure (TCFD), and later by the Taskforce on Nature-related Financial Disclosure (TNFD), and now part of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures: 

This model was also adopted with some modification by the European Sustainability Reporting Standards (ESRS), adding impact to risk management (Risk and Impact Management).