Sustainability Frameworks, Guidelines, Standards and Protocols

Some of these frameworks are voluntary, while others are mandated by regulations.

You can download a comparison table of all the frameworks here.

Sustainability reporting has become a landscape of overlapping frameworks, standards, and guidelines. Some are voluntary, some are mandated. Some focus on environmental disclosure, others on governance. Working out which ones matter to your business can feel overwhelming.

Below is a comparison of the major frameworks currently in use, covering what they do, who uses them, and where they sit in the regulatory picture. You can also download a comparison table of all the frameworks here.

GRI Standards

Year Established: 1997Reporting Component: Economic, Environmental, SocialExamples: GRI Standards ReportsDescription: Comprehensive set of standards for reporting sustainability impactsCorresponding Protocols: GRI StandardsRelevant Regulations: Used globally, aligned with various regulationsRelevance: Widely adopted, comprehensive reportingAdoption/Regulatory Status: Widely used globally, voluntary

SASB

Year Established: 2011Reporting Component: Industry-Specific StandardsExamples: SASB ReportsDescription: Industry-specific standards for financially material sustainability infoCorresponding Protocols: SASB StandardsRelevant Regulations: Aligned with U.S. SEC regulationsRelevance: Financially material disclosures for investorsAdoption/Regulatory Status: Gaining traction, especially in the US

TCFD

Year Established: 2015Reporting Component: Governance, Strategy, Risk Management, Metrics and TargetsExamples: TCFD ReportsDescription: Recommendations for climate-related financial disclosuresCorresponding Protocols: TCFD RecommendationsRelevant Regulations: Supported by various financial regulatory authoritiesRelevance: Focus on climate-related financial disclosuresAdoption/Regulatory Status: Increasing regulatory backing globally

Integrated Reporting (IR)

Year Established: 2013Reporting Component: Financial, Environmental, Social, GovernanceExamples: Integrated ReportsDescription: Combines financial and non-financial information for holistic reportingCorresponding Protocols: IR FrameworkRelevant Regulations: Aligns with some corporate governance regulationsRelevance: Promotes integrated thinking and reportingAdoption/Regulatory Status: Voluntary, but growing adoption

CDP

Year Established: 2000Reporting Component: Climate Change, Water Security, DeforestationExamples: CDP DisclosuresDescription: Platform for disclosing environmental dataCorresponding Protocols: CDP QuestionnairesRelevant Regulations: Aligned with global environmental regulationsRelevance: Focus on environmental data disclosureAdoption/Regulatory Status: Widely used by investors, voluntary

CDSB

Year Established: 2007Reporting Component: Environmental and Climate ChangeExamples: CDSB ReportsDescription: Framework for reporting environmental information in mainstream reportsCorresponding Protocols: CDSB FrameworkRelevant Regulations: Aligns with financial reporting regulationsRelevance: Decision-useful environmental information for investorsAdoption/Regulatory Status: Voluntary, aligns with TCFD

IIRC

Year Established: 2010Reporting Component: Integrated ReportingExamples: IIRC ReportsDescription: Framework to improve the quality of information for financial capitalCorresponding Protocols: IR FrameworkRelevant Regulations: Supports various international reporting standardsRelevance: Integrated reporting for comprehensive business insightsAdoption/Regulatory Status: Merged with SASB to form Value Reporting Foundation in 2021

UNGC

Year Established: 2000Reporting Component: Ten Principles of UNGCExamples: UNGC Communication on ProgressDescription: Principles-based framework for sustainable and socially responsible policiesCorresponding Protocols: UNGC PrinciplesRelevant Regulations: Voluntary but widely endorsedRelevance: Global principles for sustainability and social responsibilityAdoption/Regulatory Status: Large global adoption, voluntary

ISO 26000:2010

Year Established: 2010Reporting Component: Social ResponsibilityExamples: ISO 26000 ReportsDescription: Guidance on social responsibilityCorresponding Protocols: ISO 26000 GuidanceRelevant Regulations: International standard, not for certificationRelevance: Provides guidance on social responsibility integrationAdoption/Regulatory Status: Widely recognised, not certifiable

AA1000 Series of Standards

Year Established: 1999Reporting Component: Accountability, Responsibility, SustainabilityExamples: AA1000 Assurance StatementsDescription: Principles-based standards for accountability and sustainabilityCorresponding Protocols: AA1000 StandardsRelevant Regulations: Voluntary adoptionRelevance: Enhances accountability and stakeholder engagementAdoption/Regulatory Status: Used for sustainability assurance

SBTi

Year Established: 2015Reporting Component: Greenhouse Gas Emission Reduction TargetsExamples: SBTi Targets ReportsDescription: Helps companies set science-based emission reduction targetsCorresponding Protocols: SBTi CriteriaRelevant Regulations: Aligns with Paris Agreement goalsRelevance: Focused on climate action and emission reduction targetsAdoption/Regulatory Status: Growing adoption, especially among large corporations

IFRS Sustainability Disclosure Standards

Year Established: 2022Reporting Component: Sustainability-related Financial InformationExamples: IFRS S1 and S2Description: Global baseline for sustainability disclosuresCorresponding Protocols: IFRS StandardsRelevant Regulations: Designed to work alongside jurisdiction-specific requirementsRelevance: Aims to provide globally consistent, comparable sustainability reportingAdoption/Regulatory Status: New framework, expected to gain significant traction

EU Corporate Sustainability Reporting Directive (CSRD)

Year Established: 2022Reporting Component: Environmental, Social, GovernanceExamples: CSRD ReportsDescription: EU directive mandating sustainability reporting for certain companiesCorresponding Protocols: European Sustainability Reporting Standards (ESRS)Relevant Regulations: Mandatory for applicable EU companiesRelevance: Comprehensive sustainability reporting for EU companies and those operating in the EUAdoption/Regulatory Status: Phased implementation from 2024-2028

It can be difficult to know where to get started with sustainability reporting frameworks, guidelines, standards, and protocols.

Where to start.

The number of frameworks can make this feel more complicated than it needs to be. The right starting point depends on your industry, geography, and what your stakeholders need from you. What matters most is starting - and choosing a framework that gives you a clear picture of where you are and where you need to go.

If you need help navigating sustainability frameworks and turning them into practical action, that’s what we do. Learn more about our Sustainability & Circular Economy work.