Ratings and Disclosure Gaps

ESG Score vs. Marine Impact
Scope Coverage in ESG Filings
FirmESG ScoreMarine/Water Disclosure
GoogleAAANo
AmazonAAANo
MicrosoftAAANo
PFAS/E-waste ExportActiveNot Reported

Lifecycle and SDG Misalignment

Lifecycle Impact Coverage
SDG Alignment
Metric2025 Value
AI training run (CO₂-eq)1.2M kg
AI training run (water use)200-250k gal
SDG 14.1 reporting (AI firms)<10%
ESG portfolios w/ marine risk~8%

Reform and Policy Uptake

Double Materiality Adoption
ESG Frameworks with TWEI/OCSDR
JurisdictionDouble Materiality (2025)
EUYes
ASEANPartial
New ZealandYes
US SECNo
CountryTax Credit (WUE/TWEI)
South KoreaYes
FranceYes
GermanyYes

Finance, Verification and Market Leverage

Cost of Capital Penalty
Verification Tool Adoption
Metric2025 Value
Green bond penalty (no water/waste)+22%
Asset managers w/ OCSDR flag41%
Planetary P&L pilots (AI sector)6
Blockchain/satellite tools (countries)18
Data: MSCI, Sustainalytics, UNEP, S&P, FAO, ESA, Pacific Institute, peer-reviewed studies, memory[1][2][3], June 2025.

Greenwashing in the AI Sector and Market Transformation