§ LENSES

One record, several readings.

A lens is a body of work: a set of indicators, the rules that score them, a published methodology, and a labelled test corpus that gates every change. Lenses share one substrate, so a company’s record grows a dimension rather than becoming a second product.

Adding a lens takes weeks of methodology work. That is the point. A reading nobody can check is the thing AYVES exists to replace.

TaxAvailable

Where a group books its profit, what tax it pays there, and where those two diverge. Built on public country-by-country reports.

GovernanceIn build

Ownership structure, board composition, control chains, and the distance between stated and actual control.

ClimatePlanned

Transition claims held against disclosed activity.

Human rightsPlanned

Supply-chain and operational exposure drawn from mandatory disclosure regimes.

Available means the methodology is published and the test corpus passes. In build means the work has started. Planned lenses carry no date, because a date on unstarted methodology work is a guess.

Every figure here is read from documents companies chose to publish. Operated by BIRD BV. Nothing here is tax or investment advice.