2.4.3 TICCS®+

TICCS®+ is a comprehensive and concise taxonomy designed to address the environmental, social, and governance (ESG) impacts and risks relevant to infrastructure companies classified under TICCS®. It categorizes these impacts and risks, as well as corporate governance principles, at a detailed level, providing an analytical framework for assessing ESG issues specific to infrastructure investments. Built upon established theoretical frameworks and concepts, TICCS®+ is aligned with international standards and serves as a meta-standard, facilitating the correlation of identified impact and risk classes with diverse ESG standards, regulatory classifications, and reporting mandates.