Sustainability Reporting Standards

ESG
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Frameworks and Standards
March 11, 2023

ESG (Environmental, Social, and Governance) standards are a set of criteria used by investors and other stakeholders to evaluate a company's sustainability and social responsibility practices. These standards provide a framework for assessing a company's performance on a range of ESG issues, including climate change, labor practices, human rights, board diversity, and business ethics.

ESG standards are typically designed to be comprehensive and forward-looking, taking into account a company's current ESG performance as well as its potential future impact. Some ESG standards are industry-specific, recognizing that different industries may face different ESG challenges and opportunities. Others are designed to be cross-sectoral, applying to companies across all industries.

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Frameworks and Standards

IFRS S2

The objective of IFRS S2 is to require an entity to disclose information about its climate-related risks and opportunities that is useful to users of general-purpose financial reports in making decisions relating to providing resources to the entity.
Frameworks and Standards

GHG Protocol Corporate Standard

Scope 1, 2, and 3 emissions
Frameworks and Standards

SFDR

The Sustainable Finance Disclosure Regulation (SFDR) is a European regulation introduced to improve transparency in the market for sustainable investment products, to prevent greenwashing and to increase transparency around sustainability claims made by financial market participants. It imposes comprehensive sustainability disclosure requirements covering a broad range of environmental, social & governance (ESG) metrics at both entity- and product-level. The main provisions of the SFDR have been applicable as of 10 March 2021, with a statutory instrument known as a Delegated Act containing more precise disclosure standards yet to be adopted by the European Commission.
Frameworks and Standards

UN SDGs

17 United Nations Sustainable Development Goals:
Frameworks and Standards

IFRS Foundation

The IFRS Foundation is a not-for-profit, public interest organization established to develop high-quality, understandable, enforceable, and globally accepted accounting and sustainability disclosure standards. Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and Ithe International Sustainability Standards Board (ISSB).
Frameworks and Standards

European Sustainability Reporting Standards (ESRS)

The European Sustainability Reporting Standards (ESRS) are a set of comprehensive guidelines created to support the Corporate Sustainability Reporting Directive (CSRD).