For Financial Institutions

Listed financial institutions do not lack sustainability information. The real challenge lies in whether this information can:

• Align with IFRS S1/S2 disclosure logic

• Be absorbed by boards, internal controls, and audit processes

• Truly enter credit, investment, risk, and capital allocation decisions

DLG establishes a language governance layer between sustainability information and financial governance systems.

1️Institutionalized sustainability disclosure translation
Translate existing ESG, climate, risk, and strategy narratives into IFRS S1/S2-aligned, usable disclosure language.

2️Board-level governance and accountability support
Clarify disclosure accountability, consistency, and traceability at the governance level.

3️Integration into financial decision-making processes
Enable sustainability information to inform credit policies, investment decisions, risk assessments, and scenario analysis.

4️Audit- and regulatory-ready preparation
Establish disclosure structures that are auditable, comparable, and supervisory-ready.