The ESIA is an integral part of the due diligence of financing proposals at KfW Group and takes place in the three business areas KfW Development Bank, KfW IPEX-Bank and DEG in accordance with similar procedures and standards: KfW Group’s sustainability guidelines, declaration of human rights and guidelines on the financing of coal-fired power plants define the framework while the sustainability guidelines put the specifics of the ESIA in concrete terms for the individual business areas.