ESG Frameworks
ESG Frameworks — ESG reporting framework overview with implementation guidance, requirements, and cross-framework comparison.
ESG Frameworks
ESG frameworks provide the structures, principles, and methodologies through which organisations identify, measure, manage, and report their environmental, social, and governance performance. The framework landscape has consolidated significantly, with the ISSB, ESRS, and GRI emerging as the primary global standards.
Understanding the relationships between frameworks — their scope, materiality approach, and intended audience — is essential for effective ESG reporting and strategy. This section provides an overview of the major frameworks and their interconnections.
Framework Landscape
| Framework | Scope | Materiality | Primary Audience |
|---|---|---|---|
| ISSB (IFRS S1/S2) | Global baseline | Financial materiality | Investors |
| ESRS | EU mandatory | Double materiality | All stakeholders |
| GRI | Global voluntary | Impact materiality | All stakeholders |
| TCFD | Climate-focused | Financial materiality | Investors |
| TNFD | Nature-focused | Financial materiality | Investors |
| GHG Protocol | Emissions | N/A (measurement) | All |
| SBTi | Climate targets | N/A (target-setting) | All |
Key Resources
Further Reading
- Standards Hub — Detailed framework guides
- ESG Reporting Landscape — How frameworks connect
Topics in this section
B Corp Certification
B Corp Certification - ESG Hub comprehensive reference
Climate Disclosure Standards Board (CDSB)
Climate Disclosure Standards Board (CDSB) - ESG Hub comprehensive reference
Fair Trade Certification
Fair Trade Certification - ESG Hub comprehensive reference
Integrated Reporting Framework
Integrated Reporting Framework - ESG Hub comprehensive reference
UN Global Compact
UN Global Compact - ESG Hub comprehensive reference
UN Principles for Responsible Investment (PRI)
UN Principles for Responsible Investment (PRI) - ESG Hub comprehensive reference