The objective of the ESMF is to set out guidelines for the implementation of project activities that have a potential for a direct or indirect environmental or social impacts and to ensure that such impacts are properly identified, classified and that plans to mitigate any potential adverse impacts have been made. The basic approach of the ESMF follows WWF policy in “WWF Environmental and Social Safeguards Policies and Procedures.” It is also informed by internationally recognized ESMF procedures required by such agencies as the World Bank, IFC, IADB, ADB and adherents to the Equator Principles.