Sustainability reporting frameworks help organisations measure, manage and communicate their environmental, social and governance performance. They provide a structured approach to reporting information about emissions, resource consumption, workforce practices, business risks and the wider impacts of organisational activities.
Choosing the right sustainability reporting framework depends on what an organisation needs to disclose, who will use the information and which legal requirements apply. Some standards focus on impacts on people and the environment, while others concentrate on sustainability-related financial risks and opportunities.
The reporting landscape has also evolved considerably. Several formerly independent frameworks have been consolidated, and new international standards have emerged. Understanding these developments is essential before selecting a reporting approach.
1. Global Reporting Initiative (GRI)
The Global Reporting Initiative develops the GRI Standards, which help organisations report their significant impacts on the economy, environment and people. The standards are designed for organisations across different sectors and can support transparent communication with a wide range of stakeholders.
GRI reporting addresses subjects such as emissions, energy, waste, labour practices and human rights. Its approach emphasises impact materiality, which considers how an organisation’s activities affect people and the environment, including through its business relationships.
GRI can be particularly useful for organisations seeking to explain their broader sustainability impacts rather than focusing exclusively on investor information. Businesses should identify relevant material topics, use applicable standards and disclose their reporting approach clearly.
2. Principles for Responsible Investment (PRI)
The Principles for Responsible Investment is an investor initiative supported by the United Nations. It encourages investors to incorporate environmental, social and governance considerations into investment analysis, ownership practices and related decision-making.
PRI signatories commit to principles that address responsible investment practices, collaboration and reporting. The initiative also provides guidance, research and resources to help investors understand sustainability-related risks and opportunities across different asset classes.
PRI is not a general sustainability reporting standard for all businesses. It is most relevant to institutional investors, asset managers and asset owners seeking to develop and communicate responsible investment practices. Organisations should distinguish PRI participation from certification of the sustainability performance of individual investments.
3. Sustainability Accounting Standards Board (SASB)
The SASB Standards provide industry-based sustainability disclosure guidance focused on information that may affect an organisation’s financial prospects. They help businesses identify sustainability-related risks and opportunities relevant to investors.
SASB Standards are now maintained by the International Sustainability Standards Board (ISSB) under the IFRS Foundation. They remain relevant for identifying industry-specific disclosure topics and metrics and can support reporting under IFRS Sustainability Disclosure Standards.
Organisations should use the current standards and guidance available through the IFRS Foundation. SASB is particularly useful when a company needs to explain how sustainability-related issues may affect its financial performance, access to finance or long-term business prospects.
4. Integrated Reporting Framework
The Integrated Reporting Framework helps organisations explain how their strategy, governance, performance and prospects contribute to value creation, preservation or erosion over time. It encourages a connected view of financial and non-financial information.
The framework considers different forms of capital, including financial, manufactured, intellectual, human, social and relationship, and natural capital. This approach can help readers understand how an organisation uses resources and relationships to support its business model.
The Integrated Reporting Framework is now maintained by the IFRS Foundation following the consolidation of earlier reporting organisations. It is useful for businesses seeking to connect sustainability information with corporate strategy and financial reporting rather than treating sustainability as an isolated subject.
5. CDP Environmental Disclosure
CDP operates an environmental disclosure system through which companies and other organisations can report information about environmental risks, impacts and management practices.
Its disclosure questionnaires address climate change and other environmental issues, with coverage depending on the organisation and reporting cycle. The 2026 corporate disclosure approach includes subjects such as water security, forests, biodiversity, plastics and oceans, alongside climate-related information.
CDP is best understood as a disclosure platform and assessment system rather than a single general-purpose sustainability reporting standard. Organisations may use it to respond to requests from investors, customers and other stakeholders, while aligning relevant information with recognised disclosure standards.
6. International Organization for Standardization (ISO)
The International Organization for Standardization develops internationally recognised standards covering management systems, products, services and organisational processes. Several ISO standards can support sustainability management and reporting.
ISO 14001 establishes requirements for an environmental management system, helping organisations identify environmental aspects, manage obligations and pursue continual improvement. Other relevant standards include ISO 14064 for greenhouse gas quantification and reporting and ISO 50001 for energy management systems.
ISO standards serve different purposes, and not all are reporting frameworks. ISO 14001 certification, for example, demonstrates conformity with environmental management system requirements rather than proving that an organisation has achieved a particular level of environmental performance. Businesses should select standards according to their operational and reporting needs.
7. Dow Jones Sustainability Indices (DJSI)
The Dow Jones Sustainability Indices are sustainability-focused equity indices associated with S&P Dow Jones Indices. They are designed to track selected companies based on sustainability assessment criteria and index methodology.
The indices draw on corporate sustainability assessment information to support company selection. They are primarily relevant to investors and financial market participants seeking exposure to companies evaluated against defined sustainability criteria.
DJSI is not a sustainability reporting framework that businesses can simply adopt. Inclusion in an index should also not be interpreted as proof that a company has no adverse environmental or social impacts. Organisations interested in these assessments should distinguish index eligibility and performance from their own reporting obligations.
8. Task Force on Climate-related Financial Disclosures (TCFD)
The Task Force on Climate-related Financial Disclosures developed recommendations to help organisations communicate climate-related financial risks and opportunities. Its approach focused on governance, strategy, risk management, and metrics and targets.
The TCFD completed its work and disbanded in October 2023. Its recommendations remain influential, but they have been incorporated into the IFRS Sustainability Disclosure Standards issued by the ISSB, particularly IFRS S1 and IFRS S2.
Organisations reviewing climate disclosure requirements should therefore consider the current ISSB standards and applicable national rules. The TCFD recommendations remain a useful reference, but the task force should not be presented as an active standard-setting organisation.
9. United Nations Global Compact
The United Nations Global Compact is a voluntary corporate sustainability initiative that encourages businesses to align their strategies and operations with ten principles covering human rights, labour, the environment and anti-corruption.
Participating businesses are expected to demonstrate their commitment through action and communication. The initiative’s Communication on Progress process provides a mechanism for participating companies to report on relevant policies and practices.
The UN Global Compact is not a substitute for detailed sustainability reporting standards or applicable regulatory disclosures. It can complement other approaches by providing a principles-based foundation for responsible business conduct and organisational accountability.
10. Streamlined Energy and Carbon Reporting (SECR)
Streamlined Energy and Carbon Reporting is a UK regulatory reporting framework that requires certain organisations to disclose specified information about energy use, greenhouse gas emissions and energy-efficiency actions.
The requirements apply to particular categories of UK companies and other qualifying organisations. Reporting obligations and exemptions depend on the organisation’s legal status, size and applicable regulations.
SECR differs from voluntary sustainability initiatives because it establishes legal reporting requirements for organisations within its scope. Businesses should consult current UK government guidance and obtain appropriate professional advice when determining their obligations.
Important Newer Sustainability Reporting Standards
The International Sustainability Standards Board has introduced IFRS S1, covering general sustainability-related financial disclosures, and IFRS S2, covering climate-related disclosures. These standards provide a global baseline for investor-focused sustainability information, although their mandatory application depends on jurisdictional adoption.
The European Sustainability Reporting Standards (ESRS) are also important for organisations subject to relevant European Union sustainability reporting requirements. They use a double materiality approach, considering both the organisation’s impacts on people and the environment and how sustainability matters affect the organisation financially.
Businesses should also be aware of jurisdiction-specific requirements. In India, the Securities and Exchange Board of India’s Business Responsibility and Sustainability Report (BRSR) framework is relevant to covered listed entities. Organisations operating internationally may need to consider several reporting requirements rather than relying on a single global framework.
How to Choose the Right Sustainability Reporting Framework
Begin by identifying whether reporting is mandatory for your organisation. Legal requirements, stock exchange rules, industry obligations and geographic operations should take priority over voluntary reporting preferences.
Next, consider the intended audience. GRI can support reporting on organisational impacts, while ISSB standards focus on sustainability-related financial information. CDP can support environmental disclosure requests, and management standards such as ISO 14001 can strengthen the systems used to manage environmental performance.
Finally, assess the organisation’s capacity to collect reliable information. Define reporting boundaries, establish responsibilities and document measurement methods. A smaller, well-supported report is more useful than an extensive disclosure containing inconsistent data or claims that cannot be verified.
Conclusion
Sustainability reporting is becoming more structured, but the available frameworks and initiatives serve different purposes. Understanding these distinctions helps organisations avoid unnecessary duplication and select approaches that match their obligations and objectives.
GRI, ISSB standards, CDP, ISO management standards and other initiatives can support different aspects of sustainability management and disclosure. Some can be used together, provided organisations understand their respective requirements and reporting boundaries.
The objective is not simply to produce a sustainability report. It is to establish reliable information, communicate material impacts and risks, and support decisions that improve organisational accountability and performance.