Environmental and Social Safeguards: A reference point for identifying, measuring and managing environmental and social risks. The purpose of the ESS is to determine the key environmental and social risks the accredited entity intends to address in the conceptualization, preparation and implementation of funding proposals, and to provide guidance on how these risks are to be managed. ESS is based on the eight performance standards of the International Finance Corporation. Please refer to the Interim Environmental and Social Safeguards of the GCF for more detailed information about the performance standards.