A graphic depicting the primary sustainability disclosure frameworks and standards
October 16, 2024 •
Here’s a note from David Carlin (the comments in his note contain some corrections to this graphic):
Interoperability ahead! Your guide to the key elements of major sustainability disclosure frameworks and standards!
A great resource from the IFC – International Finance Corporation on how the Global Reporting Initiative (GRI), International Sustainability Standards Board (ISSB), EFRAG ESRS fit together along with some of the most important legacy frameworks including SASB Standards and the FSB Task Force on Climate-related Financial Disclosures (TCFD)!