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A Starter’s Guide to Sustainability Reporting

Produced by Chartered Professional Accountants Canada, this is an introductory roadmap for companies new to sustainability reporting. The guide covers current practices, offers insight into relevant reporting frameworks, and uses examples to outline the steps involved in developing a reporting process.

Sustainability Reporting Frameworks: A Guide for CIOs

This report is an excellent primer on most commonly cited ESG reporting frameworks: the Climate Disclosure Project (CDP), the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB) and the Task Force on Climate-related Financial Disclosures (TCFD). Although intended for CIOs, this report will provide executives and change agents across the spectrum with a basic understanding of the frameworks and their fundamental differences, including audience, scope, and competing definitions.

Comparison of Sustainability Assessment Frameworks

Some sustainability frameworks (e.g., GRI, SDGs, SASB, TCFD, B Corp BIA, CSRD, ISO 26000) are used by organisations to plan, assess, and report on their progress towards sustainability-related goals that they have set for themselves. Other frameworks (e.g., Global 100, DJSI, 100 Best Corporate Citizens, CDP) are used by 3rd parties to rate and rank companies on their sustainability performance. This free, open-source spreadsheet and table from Sustainability Advantage compares how key sustainability reporting, assessment, and ranking frameworks used by large companies assess and address 18 core environmental, workplace, community, and governance sustainability topics. This one-stop shop will be particularly helpful for bringing employees, leaders, and budding change agents up to speed on corporate sustainability frameworks.

This free, open-source spreadsheet / table from Sustainability Advantage compares how the dozen sustainability reporting, assessment and ranking frameworks used by large companies assess the 18 core environmental, employee, community and governance sustainability topics / issues. Comparison of Sustainability Assessment Frameworks

About Sustainability Reporting: The GRI Standards

Developed in 1997, the GRI Sustainability Reporting Standards (GRI Standards) became the first and most widely used global standards for sustainability reporting. Today, over 12,000 companies use GRI Guidelines for sustainability reports, and they continue to serve as a credible global industry standard. This link introduces the global best practices for reporting publicly on universal standards. It also dives into a range of more specific topics related to social, environmental, and economic impacts.

The Taskforce on Nature-related Financial Disclosures

The Reporting Exchange

Developed by WBCSD and now a part of ESG Book, the Reporting Exchange is a free online platform that connects you to reliable, comparable information on sustainability reporting requirements and resources. The platform provides detailed, up-to-date coverage from 60 countries and across dozens of sectors, and will help change agents, investors, and leaders within your company who want relevant resources for comparing, preparing, and delivering corporate sustainability reports. The platform's global database contains mandatory and voluntary disclosure requirements, sustainability ratings, rankings, and indexes, and allows you to connect, share, and track relevant updates.