11/07/2026
Here's a breakdown of the six ESG reporting frameworks shown in the infographic:
π1. GRI β Global Reporting Initiative
Covers all three pillars (E, S, G), focusing on a company's *impact on the world* β this is "impact materiality," meaning how the business affects society and the environment, not just the reverse.
π2.SASB β Sustainability Accounting Standards Board
Investor-driven and industry-specific. It identifies which ESG issues are most likely to affect a company's financial/enterprise value within a given sector β this is "financial materiality," the flip side of GRI's approach.
π3.ISSB β International Sustainability Standards Board
Aims to set a global baseline for sustainability reporting in capital markets β essentially what IFRS does for financial accounting, but for sustainability data. It's meant to unify and standardize disclosures across jurisdictions.
π4.TCFD β Task Force on Climate-related Financial Disclosures
Narrowly focused on climate-related financial risk β how climate change could affect a company's financial performance and resilience (physical risks, transition risks, etc.).
π5.CDP β Carbon Disclosure Project
Not a standard itself, but a disclosure *platform*. Companies report data through CDP on climate, water, and forests, which allows for comparability across organizations.
π6.IR β Integrated Reporting
Links financial performance with ESG performance to give a holistic view of a company's overall value creation β combining the "traditional" annual report with sustainability data into one narrative.
How they relate:GRI and SASB sit at opposite ends of the materiality spectrum (impact vs. financial), ISSB is trying to become the unifying global standard, TCFD and CDP focus on specific environmental data (climate/carbon), and IR ties financial and ESG reporting together into a single value