ECTF

What this framework measures

The ESG Communicative Transparency Framework evaluates the communicative integrity of corporate sustainability disclosure, not whether a company performs well on ESG metrics, but whether the way it communicates about those metrics matches what its own data actually shows.

Existing rating systems assess what companies do. The ECTF assesses whether how they describe it is honest. These are different questions, and most existing instruments conflate them.

ESG

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Communication

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Transparency

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Framework

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ESG ✳︎ Communication ✳︎ Transparency ✳︎ Framework ✳︎

How scores are calculated

Eleven indicators are scored 0–2 across two categories. Part A covers six greenwashing indicators including vagueness, selective disclosure, and cross-platform inconsistency. Part B covers five credibility gap indicators including emissions trajectory versus claims and omission of material controversies.

Scores are anchored to specific evidence such as verbatim quotes, data calculations, and regulatory findings. The scores are not derived from holistic impressions. Intra-coder reliability was tested at κ = 0.766.

Popular

Severity Bands

Severe · Part A 10–12

Systematic, multi-indicator failure across all platforms

High · Part A 7–9

Multiple significant failures; verification infrastructure absent or broken

Moderate · Part A 4–6

Partial failures present across indicators; typical large-company profile

Low · Part A 0–3

Minimal communicative failure; not observed in this sample

Coding Parts

Part A: Greenwashing indicators

1. Vagueness

2. Lack of quantification

3. Selective disclosure

4. Future deflection

5. Third-party verification ·

6. Cross-platform inconsistency

Each indicator scores 0 (absent), 1 (partial, mitigating factors present), or 2 (clear and systematic failure). Total max = 12.

Part B: Credibility gap indicators

1. Emissions trajectory vs. reduction claims

2. Carbon neutrality / net zero claim integrity

3. Omission of material controversies

4. ESG ratings volatility

5. TCFD disclosure completeness

Scored N/A where a company makes no relevant claim (e.g. no net zero commitment). Total max = 10.