Sustainability Frameworks and Standards

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 involves 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: 1997
Reporting Component: Economic, Environmental, Social
Examples: GRI Standards Reports
Description: Comprehensive set of standards for reporting sustainability impacts
Corresponding Protocols: GRI Standards
Relevant Regulations: Used globally, aligned with various regulations
Relevance: Widely adopted, comprehensive reporting
Adoption/Regulatory Status: Widely used globally, voluntary

SASB

Year Established: 2011
Reporting Component: Industry-Specific Standards
Examples: SASB Reports
Description: Industry-specific standards for financially material sustainability info
Corresponding Protocols: SASB Standards
Relevant Regulations: Aligned with U.S. SEC regulations
Relevance: Financially material disclosures for investors
Adoption/Regulatory Status: Gaining traction, especially in the US

TCFD

Year Established: 2015
Reporting Component: Governance, Strategy, Risk Management, Metrics and Targets
Examples: TCFD Reports
Description: Recommendations for climate-related financial disclosures
Corresponding Protocols: TCFD Recommendations
Relevant Regulations: Supported by various financial regulatory authorities
Relevance: Focus on climate-related financial disclosures
Adoption/Regulatory Status: Increasing regulatory backing globally

Integrated Reporting (IR)

Year Established: 2013
Reporting Component: Financial, Environmental, Social, Governance
Examples: Integrated Reports
Description: Combines financial and non-financial information for holistic reporting
Corresponding Protocols: IR Framework
Relevant Regulations: Aligns with some corporate governance regulations
Relevance: Promotes integrated thinking and reporting
Adoption/Regulatory Status: Voluntary, but growing adoption

CDP

Year Established: 2000
Reporting Component: Climate Change, Water Security, Deforestation
Examples: CDP Disclosures
Description: Platform for disclosing environmental data
Corresponding Protocols: CDP Questionnaires
Relevant Regulations: Aligned with global environmental regulations
Relevance: Focus on environmental data disclosure
Adoption/Regulatory Status: Widely used by investors, voluntary

CDSB

Year Established: 2007
Reporting Component: Environmental and Climate Change
Examples: CDSB Reports
Description: Framework for reporting environmental information in mainstream reports
Corresponding Protocols: CDSB Framework
Relevant Regulations: Aligns with financial reporting regulations
Relevance: Decision-useful environmental information for investors
Adoption/Regulatory Status: Voluntary, aligns with TCFD

IIRC

Year Established: 2010
Reporting Component: Integrated Reporting
Examples: IIRC Reports
Description: Framework to improve the quality of information for financial capital
Corresponding Protocols: IR Framework
Relevant Regulations: Supports various international reporting standards
Relevance: Integrated reporting for comprehensive business insights
Adoption/Regulatory Status: Merged with SASB to form Value Reporting Foundation in 2021, which subsequently merged into the IFRS Foundation in 2022. SASB standards are now maintained under the IFRS Foundation.

UNGC

Year Established: 2000
Reporting Component: Ten Principles of UNGC
Examples: UNGC Communication on Progress
Description: Principles-based framework for sustainable and socially responsible policies
Corresponding Protocols: UNGC Principles
Relevant Regulations: Voluntary but widely endorsed
Relevance: Global principles for sustainability and social responsibility
Adoption/Regulatory Status: Large global adoption, voluntary

ISO 26000:2010

Year Established: 2010
Reporting Component: Social Responsibility
Examples: ISO 26000 Reports
Description: Guidance on social responsibility
Corresponding Protocols: ISO 26000 Guidance
Relevant Regulations: International standard, not for certification
Relevance: Provides guidance on social responsibility integration
Adoption/Regulatory Status: Widely recognised, not certifiable

AA1000 Series of Standards

Year Established: 1999
Reporting Component: Accountability, Responsibility, Sustainability
Examples: AA1000 Assurance Statements
Description: Principles-based standards for accountability and sustainability
Corresponding Protocols: AA1000 Standards
Relevant Regulations: Voluntary adoption
Relevance: Enhances accountability and stakeholder engagement
Adoption/Regulatory Status: Used for sustainability assurance

SBTi

Year Established: 2015
Reporting Component: Greenhouse Gas Emission Reduction Targets
Examples: SBTi Targets Reports
Description: Helps companies set science-based emission reduction targets
Corresponding Protocols: SBTi Criteria
Relevant Regulations: Aligns with Paris Agreement goals
Relevance: Focused on climate action and emission reduction targets
Adoption/Regulatory Status: Growing adoption, especially among large corporations

IFRS Sustainability Disclosure Standards

Year Established: 2022
Reporting Component: Sustainability-related Financial Information
Examples: IFRS S1 and S2
Description: Global baseline for sustainability disclosures
Corresponding Protocols: IFRS Standards
Relevant Regulations: Designed to work alongside jurisdiction-specific requirements
Relevance: Aims to provide globally consistent, comparable sustainability reporting
Adoption/Regulatory Status: New framework, expected to gain significant traction

EU Corporate Sustainability Reporting Directive (CSRD)

Year Established: 2022
Reporting Component: Environmental, Social, Governance
Examples: CSRD Reports
Description: EU directive mandating sustainability reporting for certain companies
Corresponding Protocols: European Sustainability Reporting Standards (ESRS)
Relevant Regulations: Mandatory for applicable EU companies
Relevance: Comprehensive sustainability reporting for EU companies and those operating in the EU
Adoption/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.

Sustainability Frameworks, Guidelines, Standards and Protocols