Research Guides: ENT 5516: Measuring Environmental, Social, and Governance Impact: Standards & Frameworks

Frameworks & Standards

Disclosure requirements, like CDP, TSFD, SECR, provide reporting mechanisms which companies can add to their ESG reports.

Disclosure frameworks, like the Integrated Reporting Framework, provide a set of principles-based guidance for how information is structured and prepared, and which broad topics are covered.

Disclosure standards, like the IFRS Sustainability Disclosure Standards, provide specific, replicable and detailed requirements for what should be reported for each topic. In other words, standards make frameworks actionable by providing comparable, consistent, reliable information.

Disclosure Requirments

CDP (Carbon Diclosure Project) The "A" List
CDP ranks companies on their pollution.
TCFD (Task Force on Climate-related Financial Disclosures)
Companies reporting using TCFD reporting requirrments.
SECR UK Energy & Carbon Reporting

Standards

GRI Reports
GRI Standards focus on the economic, environmental and social impacts of a company in relation to sustainable development, which is of interest to a broad range of stakeholders.
Sustainability Accounting Standards Board (SASB) Copanies List
SASB Standards focus on sustainability issues most likely to influence investor decision-making.

Frameworks

GHG Protocal (Greenhouse Gas Protocal)
GHG Protocol establishes comprehensive global standardized frameworks to measure and manage greenhouse gas (GHG) emissions from private and public sector operations, value chains and mitigation actions
International Sustainability Standards Board (ISSB)
The Task Force on Climate Related Financial Disclosures provides information to investors about what companies are doing to mitigate the risks of climate change, as well as be transparent about the way in which they are governed.
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IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information provides a set of disclosure requirements designed to enable companies to communicate to investors about the sustainability-related risks and opportunities they face over the short, medium and long term. It sets out the core content for a complete set of sustainability-related financial disclosures, establishing a comprehensive baseline of sustainability-related financial information to meet the needs of global capital markets.

IFRS S2 Climate-related Disclosures sets out the requirements for a company to disclose information about its climate-related risks and opportunities, while building on the requirements described in IFRS S1. IFRS S2 integrates the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) and requires the disclosure of information about both cross-industry and industry-specific climate-related risks and opportunities.
IFRS Sustainability Disclosure Documents
IFRS S1 prescribes how companies prepare and report their sustainability-related financial disclosures.
IFRS S2 Climate-related Disclosures sets out the requirements for a company to disclose information about its climate‑related risks and opportunities, while building on the requirements described in IFRS S1.