Knowledge > Resources

January 30, 2024

Summary of ESG reporting frameworks

ESRS – European Sustainability Reporting Standards

Companies subject to CSRD use these 12 frameworks to report ESG issues

Body: EU Commission (EFRAG)

Effective from July 31, 2023

 

VSME ESRS – Voluntary ESRS for non-listed SMEs

Voluntary ESG framework for SMEs

Body: EU Commission (EFRAG)

 

TNFD – Taskforce on Nature-related Financial Disclosures

Voluntary framework report nature related financial risks and opportunities (governance, strategy, risk management & metrics and targets).

 

GRI – Global Reporting Initiative

Disclosure topics & guidance (incl. sector specific), largest adoption (+10k companies)

 

SASB – Sustainability Accounting Standards Board

Sector-specific set of disclosure standards, IFRS S2 references

 

WEF – Sector-specific set of disclosure standards

Common ESG Metrics’ to align to the UN SDGs (people, planet, prosperity & Principles of Governance)

 

TCFD – Taskforce on Climate-related Financial Disclosures

Now under IFRS 1 & S1, framework for climate-related risks & opportunities

 

TPT – Transition Plan Taskforce Disclosure Framework

Framework for companies preparing their transition plans

 

GLEC – Global Logistics Emissions Council Framework

Framework for GHG emissions from transportation

Body: Global Logistics Emissions Council

 

SDR – Sustainability Disclosure Requirements and investment labels

Anti-greenwashing rule who make sustainability-related claims about products and services

Body: FCA

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