ESG Standards & Frameworks

A comprehensive guide to the disclosure frameworks, reporting standards, and certification systems that define how organisations measure, manage, and communicate their environmental, social, and governance performance.

The ESG standards landscape has evolved rapidly since the early 2000s, driven by investor demand for comparable data, regulatory mandates for mandatory disclosure, and growing recognition that sustainability performance is material to long-term value creation. Today, organisations face a complex ecosystem of overlapping and complementary frameworks, each serving distinct purposes and stakeholder needs. This hub provides authoritative overviews of every major standard, organised by thematic focus.

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Climate & Nature Standards

Standards focused on environmental measurement, climate risk disclosure, and nature-related reporting.

Standard	Focus	Status
TCFD	Climate-related financial disclosures	Superseded by ISSB; widely adopted
TNFD	Nature-related financial disclosures	Final recommendations Sep 2023
GHG Protocol	Greenhouse gas accounting	Global standard for emissions
SBTi	Science-based emissions targets	6,000+ companies committed
SBTN	Science-based targets for nature	Initial guidance released 2023
CDP	Environmental disclosure platform	23,000+ companies report
ISO 14001	Environmental management systems	400,000+ certifications worldwide
ISO 50001	Energy management systems	Systematic energy performance
PCAF	Financed emissions accounting	Standard for financial institutions

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Comprehensive Reporting Frameworks

Broad ESG reporting standards that cover environmental, social, and governance topics.

Standard	Focus	Status
GRI Standards	Stakeholder-focused sustainability reporting	Most widely used globally
IFRS S1 & S2	Investor-focused sustainability & climate	Effective Jan 2024
ESRS	EU mandatory sustainability reporting	Effective Jan 2024 (CSRD)
SASB	Industry-specific financial materiality	77 industry standards

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Social & Governance Standards

Standards addressing human rights, labour practices, corporate governance, and responsible business conduct.

Standard	Focus	Status
ILO Conventions	Core labour rights and standards	8 fundamental conventions
ISO 26000	Social responsibility guidance	International guidance standard
OECD Corporate Governance Principles	Corporate governance best practices	Revised 2023
OECD MNE Guidelines	Responsible business conduct	Updated 2023
UN Global Compact	Ten principles for business	20,000+ participants
UN Guiding Principles	Business and human rights	Authoritative global standard

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Investment & Finance Standards

Standards and taxonomies for sustainable investment and green finance.

Standard	Focus	Status
EU Taxonomy	Classification of sustainable activities	Mandatory for EU entities
SFDR	Sustainable finance disclosures	EU regulation for financial products
PRI	Responsible investment principles	5,000+ signatories
GRESB	Real estate & infrastructure ESG	Industry benchmark

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How Standards Relate

The ESG standards ecosystem is interconnected. The ISSB (IFRS S1/S2) builds on TCFD and incorporates SASB industry metrics. The EU's CSRD requires reporting under ESRS, which references GRI concepts. CDP questionnaires align with TCFD recommendations. The GHG Protocol provides the emissions accounting methodology used by nearly all other frameworks.

For organisations beginning their ESG journey, the recommended starting points are:

• Listed companies: IFRS S1/S2 (global baseline) + jurisdiction-specific requirements
• EU companies: ESRS (mandatory under CSRD)
• All organisations: GRI Standards (stakeholder reporting) + GHG Protocol (emissions)
• Financial institutions: PCAF + PRI + SFDR (EU)

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From ESG Library

• ESG Reporting Made Simple (IFRS/SASB) — Step-by-step IFRS S1/S2 implementation
• ESG & GRI Reporting Made Simple — Comprehensive GRI Standards guide
• ESG Reporting Made Simple (TNFD) — Nature-related disclosure guidance

View all books →

Key Resources

• IFRS Sustainability Standards
• GRI Standards