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ESG Frameworks

Here is a list of widely recognized Environmental, Social, and Governance (ESG) frameworks that companies use to measure and report their ESG performance:

Global Reporting Initiative (GRI)
The GRI Standards are the most widely used standards for sustainability reporting, offering a comprehensive framework for measuring and reporting environmental, social, and economic impacts.
Sustainability Accounting Standards Board (SASB)
SASB Standards provide industry-specific ESG standards that help companies disclose financially material information to investors.
Task Force on Climate-related Financial Disclosures (TCFD)
The TCFD focuses on climate-related financial disclosures, guiding companies on how to report on the financial impacts of climate risks and opportunities.
Carbon Disclosure Project (CDP)
The CDP collects and discloses environmental data on companies' greenhouse gas emissions, water use, and forest impacts, helping investors understand environmental performance.
United Nations Global Compact (UNGC)
The UNGC is a principle-based framework that encourages companies to align their strategies and operations with universal principles on human rights, labor, environment, and anti-corruption.
Principles for Responsible Investment (PRI)
The PRI is a global network that supports the integration of ESG factors into investment decision-making processes.
Integrated Reporting Framework (IR)
The IR Framework focuses on communicating a company’s strategy, governance, performance, and prospects in a way that reflects its commercial, social, and environmental context.
ISO 26000
The ISO 26000 standard provides guidance on social responsibility and helps organizations operate in a socially responsible way, covering topics like human rights, labor practices, and environmental responsibility.
Climate Disclosure Standards Board (CDSB)
The CDSB Framework focuses on environmental information and climate change-related disclosures that are aligned with financial information.
Social Accountability International (SA8000)
SA8000 is a global social accountability standard that helps companies improve workplace conditions through voluntary certifications, focusing on labor rights.
World Economic Forum (WEF) Stakeholder Capitalism Metrics
The WEF provides a set of universal ESG metrics that businesses can adopt to report sustainable value creation consistently.
Corporate Sustainability Reporting Directive (CSRD)
The CSRD is a European Union directive that requires large companies to provide detailed sustainability information, expanding on previous non-financial reporting requirements.
UN Sustainable Development Goals (SDGs)
Companies align their ESG practices with the 17 UN SDGs, which address global challenges such as poverty, inequality, climate change, and environmental degradation.
These frameworks help organizations manage their environmental, social, and governance risks while demonstrating transparency to investors, regulators, and stakeholders. Many companies use a combination of these frameworks to meet diverse ESG reporting needs.