Reporting Frameworks & Standards

Frameworks establish standards and guidelines for structured sustainability programs.

Explore the links below for our articles on topics related to frameworks.

There are also several sector-specific frameworks for GHG inventory and disclosures as well as those for evaluating product life cycle emissions.

The GHG Protocol is the widely acknowledged benchmark for measuring Scope 1, 2, and 3 emissions. It has released numerous standards and guidelines for quantifying emissions across product, project, and corporate dimensions. The Corporate Standard, in particular, is extensively employed for determining emissions at the organizational level.

GRI, SASB (now ISSB), and TCFD are prevalent standards and directives applied in public and investor reporting. GRI primarily centers on a company’s activities’ influence on ESG factors, while SASB/ISSB highlights the effects of such factors on the business itself. TCFD, on the other hand, is geared toward investors, placing a special emphasis on climate-related risks and opportunities. TCFD has also published guidelines for conducting climate-related scenario analysis.

CDP (formerly known as the Carbon Disclosure Project) provides a powerful platform for companies to transparently showcase their environmental efforts and commitment to sustainability. One of the central features of CDP’s engagement is its questionnaire-based disclosure system. Companies are invited to respond to a set of carefully crafted questions that delve into various aspects of their environmental practices, including climate change, water stewardship, and deforestation. The information provided in the questionnaire is meticulously analyzed and evaluated. Companies are then ranked based on the quality and comprehensiveness of their responses. One of the significant benefits of participating in CDP’s questionnaire-based disclosure is the opportunity to be listed in the CDP database.

Science-Based Targets initiative (SBTi) provides a rigorous framework for organizations to establish emissions reduction targets that are not just ambitious but also in alignment with the imperative to limit global temperature rise to 1.5 degrees Celsius. Crafting these net-zero objectives involves a comprehensive, multi-step process, wherein companies must do more than merely articulate their targets; they must also transparently communicate their progress toward realization. SBTi extends its reach through the publication of sector-specific guidelines and diverse methodologies tailored to the distinct natures of emissions.

Understanding ESG and sustainability frameworks can often be perplexing. We are here to assist you in unraveling their intricacies and identifying the most suitable frameworks for your sustainability initiatives.

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