Draft This validator and the 2026 machine readable format are still in draft form, and are subject to change following feedback from platform providers and other partners.
ESG Reporting Template · Technical details · investeurope.eu · reframeventure.com
MRF Validator 2026with Reframe Venture

MRF 3.0 (2026/27) · 62 compound IDs

GP specification

Every row a compliant gp .csv must contain, with its permitted values and requirement level.

Specification (.xlsx) Example (.csv)
#MetricUnitPermitted valuesRequirementNotes / interdependenciesChange from 2025
0.0.1.1 gp_nameGP name Free text (string) Strongly recommended Identical 2025 spec line 3
0.1.1 use_of_international_disclosing_standardUse of any international recognised ESG/sustainability reporting standards, frameworks or initiativesChanged yesYesnoNo Strongly recommended Changed Metric description updated in line with the 2026 template; Metric wording revised for clarity 2025 spec line 4
0.1.1.1 use_of_international_disclosing_standard_tcfdIf yes, do you use: TCFD (Task Force on Climate-related Financial Disclosures)Changed yesYesnoNo Conditional Only strongly recommended if 0.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Changed Metric wording revised ('Now part of the IFRS Foundation' removed) 2025 spec line 5
0.1.1.2 use_of_international_disclosing_standard_griIf yes, do you use: GRI (Global Reporting Initiative) yesYesnoNo Conditional Only strongly recommended if 0.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Identical 2025 spec line 6
0.1.1.3 use_of_international_disclosing_standard_sasbIf yes, do you use: SASB StandardsChanged yesYesnoNo Conditional Only strongly recommended if 0.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Changed Metric wording revised ('Now part of the IFRS Foundation' removed) 2025 spec line 7
0.1.1.5 use_of_international_disclosing_standard_ghg_protocolIf yes, do you use: GHG ProtocolNew in 2026 yesYesnoNo Conditional Only strongly recommended if 0.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. New NEW metric (2026)
0.1.1.6 use_of_international_disclosing_standard_tnfdIf yes, do you use: TNFD (Taskforce on Nature-related Financial Disclosures) yesYesnoNo Conditional Only strongly recommended if 0.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Identical 2025 spec line 8
0.1.1.7 use_of_international_disclosing_standard_sbtiIf yes, do you use: SBTi (Science Based Targets initiative) yesYesnoNo Conditional Only strongly recommended if 0.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Identical 2025 spec line 9
0.1.1.8 use_of_international_disclosing_standard_cdpIf yes, do you use: CDP yesYesnoNo Conditional Only strongly recommended if 0.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Identical 2025 spec line 10
0.1.1.10 use_of_international_disclosing_standard_otherIf yes, do you use: Other yesYesnoNo Conditional Only strongly recommended if 0.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Identical 2025 spec line 11
0.1.1.10.1 use_of_international_disclosing_standard_other_specifyIf Other - Please specifyChanged Free text (string) Conditional Only strongly recommended if 0.1.1.10 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Changed Metric description updated in line with the 2026 template 2025 spec line 12
0.1.1.11 use_of_international_disclosing_standard_issbInternational Sustainability Standards Board (ISSB) Standards — i.e., IFRS S1 (General Sustainability-related Disclosures) and IFRS S2 (Climate-related Disclosures) yesYesnoNo Conditional Only strongly recommended if 0.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Identical 2025 spec line 13
0.1.1.12 use_of_international_disclosing_standard_esrsEuropean Sustainability Reporting Standards (ESRS) yesYesnoNo Conditional Only strongly recommended if 0.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Identical 2025 spec line 14
0.1.1.13 use_of_international_disclosing_standard_pmdrIf yes, do you use: Private Markets Decarbonization Roadmap (PMDR)New in 2026 yesYesnoNo Conditional Only strongly recommended if 0.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. New NEW metric (2026)
0.1.2 participates_in_sustainability_climate_initiativesParticipation in any ESG, sustainability and/or climate-related collaborative initiatives yesYesnoNo Strongly recommended Identical 2025 spec line 15
0.1.2.1 participates_in_sustainability_climate_initiatives_priIf yes, do you participate in: PRI (Principles for Responsible Investment) yesYesnoNo Conditional Only strongly recommended if 0.1.2 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Identical 2025 spec line 16
0.1.2.3 participates_in_sustainability_climate_initiatives_nzamiIf yes, do you participate in: NZAM (Net Zero Asset Managers Initiative)Changed yesYesnoNo Conditional Only strongly recommended if 0.1.2 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Changed Metric wording revised (NZAMi -> NZAM); compound ID unchanged 2025 spec line 17
0.1.2.4 participates_in_sustainability_climate_initiatives_iciIf yes, do you participate in: iCI (initiative Climat International) yesYesnoNo Conditional Only strongly recommended if 0.1.2 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Identical 2025 spec line 18
0.1.2.8 participates_in_sustainability_climate_initiatives_otherIf yes, do you participate in: Other yesYesnoNo Conditional Only strongly recommended if 0.1.2 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Identical 2025 spec line 20
0.1.2.8.1 participates_in_sustainability_climate_initiatives_other_specifyIf Other - Please specifyChanged Free text (string) Conditional Only strongly recommended if 0.1.2.8 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Changed Metric description updated in line with the 2026 template 2025 spec line 21
0.1.2.9 participates_in_sustainability_climate_initiatives_smiSustainable Markets Initiative – Private Equity Task Force yesYesnoNo Conditional Only strongly recommended if 0.1.2 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Identical 2025 spec line 22
0.1.2.10 participates_in_sustainability_climate_initiatives_edciIf yes, do you participate in: ESG Data Convergence Initiative (EDCI)New in 2026 yesYesnoNo Conditional Only strongly recommended if 0.1.2 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. New NEW metric (2026)
0.1.2.11 participates_in_sustainability_climate_initiatives_level_20If yes, do you participate in: Level 20New in 2026 yesYesnoNo Conditional Only strongly recommended if 0.1.2 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. New NEW metric (2026)
0.1.2.12 participates_in_sustainability_climate_initiatives_venture_climate_allianceIf yes, do you participate in: Venture Climate AllianceNew in 2026 yesYesnoNo Conditional Only strongly recommended if 0.1.2 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. New NEW metric (2026)
0.1.3.1 code_of_conductCode of ConductChanged yesYesnoNo Strongly recommended Changed Policies may now be standalone or integrated into broader policies (0.1.3 wording revised) 2025 spec line 23
0.1.3.2 overall_sustainability_policyResponsible investment / ESG / Sustainability policy yesYesnoNo Strongly recommended Identical 2025 spec line 24
0.1.3.3 environmental_policyEnvironmental policy yesYesnoNo Strongly recommended Identical 2025 spec line 25
0.1.3.4 anti_discrimination_and_equal_opportunities_policyAnti-discrimination and equal opportunities policy yesYesnoNo Strongly recommended Identical 2025 spec line 26
0.1.3.5 diversity_inclusion_policyDiversity & inclusion policy yesYesnoNo Strongly recommended Identical 2025 spec line 27
0.1.3.6 salary_remuneration_policySalary & remuneration policy yesYesnoNo Strongly recommended Identical 2025 spec line 28
0.1.3.9 anti_corruption_bribery_policyAnti-corruption and anti-bribery policy yesYesnoNo Strongly recommended Identical 2025 spec line 31
0.1.3.12 cybersecurity_data_management_policyCybersecurity & data management policy yesYesnoNo Strongly recommended Identical 2025 spec line 34
0.1.3.13 responsible_ai_policyResponsible AI use policy (for GP use)New in 2026 yesYesnoNo Strongly recommended New NEW metric (2026)
0.2.1 number_of_esg_incidentsNumber of material ESG incidents in the reporting yearChanged incidents integer (positive) Strongly recommended Changed Metric description updated in line with the 2026 template; Metric now sits under the new '0.3 Incidents' heading in the template (metric number unchanged) 2025 spec line 35
0.2.2 qualitative_info_esg_incidentsIf 0.2.1 > 0, qualitative information on material ESG incidentsChanged Free text (string) Conditional Only strongly recommended if 0.2.1 > 0. Otherwise should be marked as 'not_applicable' in STATUS column. Changed Metric wording revised to include the 0.2.1 > 0 qualifier 2025 spec line 36
0.2.3 major_open_litigationsMajor open litigations yesYesnoNo Strongly recommended Identical 2025 spec line 37
1.1.1 ems_implementedImplementation of an Environmental Management System (EMS) yes_iso_14001_certifiedYes (ISO 14001 certified)yes_other_ems_certificationYes (other EMS certification)yes_without_certificationYes (without certification)noNo, not in place Strongly recommended Identical 2025 spec line 38
1.1.1.1 environmental_risk_toolsFrameworks and tools to manage environmental risk Free text (string) Strongly recommended Identical 2025 spec line 39
1.1.2 ghg_scope_measured_calculatedCalculation of GHG emissions scope_1Yes — GHG Protocol Scope 1scope_1_2Yes - GHG Protocol Scope 1 and 2scope_1_2_3Yes - GHG Protocol Scope 1, 2, and 3other_protocolYes - Other than GHG ProtocolnoNo Strongly recommended Identical 2025 spec line 40
1.1.3 total_ghg_emissionsTotal GHG emissions tCO2e float (positive) Strongly recommended Identical 2025 spec line 41
1.1.4 total_scope_1_emissionsIf Scope 1 GHG emissions, please specify tCO2e float (positive) Strongly recommended Identical 2025 spec line 42
1.1.4.1 total_scope_1_emissions_methodologyPredominant methodology used spend_basedSpend-basedactivity_basedActivity-baseddirect_monitoringDirect monitoringotherOther Strongly recommended Identical 2025 spec line 43
1.1.5 total_scope_2_emissionsIf Scope 2 GHG emissions, please specify tCO2e float (positive) Strongly recommended Identical 2025 spec line 44
1.1.5.1 total_scope_2_emissions_methodologyPredominant methodology used location_basedLocation-basedmarket_basedMarket-basedunspecifiedUnspecified Strongly recommended Identical 2025 spec line 45
1.1.6 total_scope_3_emissionsIf Scope 3 GHG emissions, please specify tCO2e float (positive) Strongly recommended Identical 2025 spec line 46
1.1.6.1 total_scope_3_emissions_methodologyPredominant methodology used spend_basedSpend-basedactivity_basedActivity-baseddirect_emissions_supplier_basedDirect emissions/supplier-basedotherOther Strongly recommended Identical 2025 spec line 47
1.1.6.2 total_scope_3_emissions_financed_emissionsThereof % of financed emissions % float in range -100<=x<=100 Strongly recommended Identical 2025 spec line 48
1.1.7 carbon_offset_tco2eAmount of carbon emissions offset tCO2e float (positive) Strongly recommended Identical 2025 spec line 49
1.1.9 emission_reduction_targetEmission reduction target % float in range 0<=x<=100 Strongly recommended Identical 2025 spec line 50
2.1.1 total_ftes_end_of_report_yearTotal number of Full-Time Equivalent (FTE) employees FTEs float (positive) Strongly recommended Identical 2025 spec line 51
2.1.2 number_of_ftes_end_of_report_year_femaleNumber of female Full-Time Equivalent (FTE) employees FTEs float (positive) Strongly recommended If this value is provided, a value is strongly recommended for 'total_ftes_end_of_report_year'. Identical 2025 spec line 52
2.1.3 number_of_ftes_end_of_report_year_non_binaryNumber of non-binary Full-Time Equivalent (FTE) employees FTEs float (positive) Strongly recommended If this value is provided, a value is strongly recommended for 'total_ftes_end_of_report_year'. Identical 2025 spec line 53
2.1.4 number_of_ftes_end_of_report_year_non_disclosedNumber of other Full-Time Equivalent (FTE) employees (prefer not to disclose gender) FTEs float (positive) Strongly recommended If this value is provided, a value is strongly recommended for 'total_ftes_end_of_report_year'. Identical 2025 spec line 54
2.1.5 number_of_ftes_end_of_report_year_maleNumber of male Full-Time Equivalent (FTE) employees FTEs float (positive) Strongly recommended If this value is provided, a value is strongly recommended for 'total_ftes_end_of_report_year'. Identical 2025 spec line 55
2.1.6 total_number_of_partnersTotal number of partners people integer (positive) Strongly recommended Identical 2025 spec line 56
2.1.7 number_of_partners_femaleNumber of female partners people integer (positive) Strongly recommended If this value is provided, a value is strongly recommended for 'total_partners'. Identical 2025 spec line 57
2.1.8 number_of_partners_non_binaryNumber of non-binary partners people integer (positive) Strongly recommended If this value is provided, a value is strongly recommended for 'total_partners'. Identical 2025 spec line 58
2.1.9 number_of_partners_non_disclosedNumber of other partners (prefer not to disclose gender) people integer (positive) Strongly recommended If this value is provided, a value is strongly recommended for 'total_partners'. Identical 2025 spec line 59
2.1.10 number_of_partners_maleNumber of male partners people integer (positive) Strongly recommended If this value is provided, a value is strongly recommended for 'total_partners'. Identical 2025 spec line 60
2.2.1 turnover_fteAnnual Turnover for FTEs FTEs float (positive) Strongly recommended Identical 2025 spec line 61
2.3.1 implemented_whistleblower_procedureWhistleblower procedure yes_eu_alignedYes (aligned with the EU Whistleblower Directive)yes_not_eu_alignedYes (not aligned with the EU Whistleblower Directive)noNono_but_a_planNo (but plan to in the next 12 months) Strongly recommended Identical 2025 spec line 62
3.1.1 number_of_data_breachesNumber of data breaches breaches integer (positive) Strongly recommended Identical 2025 spec line 63