Skip to Main Content

ENT 5516: Measuring Environmental, Social, and Governance Impact

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

Standards

Frameworks

The Florida State University Libraries
FIND & BORROW | RESEARCH & PUBLISH | VISIT & STUDY | COLLECTIONS | ABOUT | HELP & SUPPORT

© 2022 Florida State University Libraries | 116 Honors Way | Tallahassee, FL 32306 | (850) 644-2706