From ESG Explorer , you can browse multiple frameworks and standards to identify material disclosures for environmental, social, and governance (ESG) reporting. To browse only relevant disclosures, you can specify the frameworks and industries relevant to your organization's ESG reporting.
Supported frameworks
By default, ESG Explorer includes several frameworks and standards for ESG reporting.
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Global Reporting Initiative (GRI) is an independent, international organization that helps businesses and other organizations take responsibility for their impacts. To help organizations communicate their impacts, GRI provides a global common language through:
- Three universal standards—GRI 101, 102, and 103—used by every organization
- Additional relevant standards—such as GRI 200, 300, and 400—to prepare reports for specific users or purposes such as for investors or stakeholders
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The Sustainability Accounting Standards Board (SASB) developed standards—maintained by the Value Reporting Foundation—to help companies disclose material sustainability information to their investors by identifying the disclosures most likely to impact the financial performance of many industries. These standards:
- Are industry-specific, as disclosures' impact on industries' financial performance varies
- Highlight disclosures that help investors make informed decisions
- Are cost-effective for companies to use
- Use an evidence-based and market-informed process like that used to develop standards for financial accounting
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The Task Force for Climate-related Financial Disclosures (TCFD) is an organization established in 2015 to develop consistent, voluntary, climate-related financial risk disclosures for corporate filings. Per TCFD guidance, effective disclosures:
- Include relevant information, with no irrelevant or redundant details
- Provide specific and complete, with a thorough overview of your organization's exposure to potential climate-related impacts
- Are clear, balanced, and understandable as it communicates financial information that serves the needs of a range of financial stakeholders
- Maintain consistency over time to convey the development or evolution of your organization's impact on climate-related issues
- Enable meaningful comparison among other organizations within your same sector, industry, or portfolio
- Provide reliable, verifiable, and objective information, free from bias
- Are delivered or updated in a timely manner—at least annually within mainstream financial reporting
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The United Nations Sustainable Development Goals (UNSDG) enable cities, NGOs, philanthropies, and individuals to place worldwide goals in the same framework to better share ideas and best practices.
- No poverty
- Zero hunger
- Good health and well-being
- Quality education
- Gender equality
- Clean water and sanitation
- Affordable and clean energy
- Decent work and economic growth
- Industry, innovation, and infrastructure
- Reduced inequalities
- Sustainable cities and communities
- Responsible consumption and production
- Climate action
- Life below water and on land
- Peace, justice, and strong institutions
- Partnerships for the Goals
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Set up frameworks and industries
Tip: Your organization may need multiple frameworks and standards to report its ESG disclosures. For example, since TCFD focuses on environmental issues, use additional frameworks for social and governance disclosures.
To focus only on disclosures relevant to your ESG reporting, select your organization's frameworks and industries from the ESG Admin panel:
- Under Frameworks, specify the frameworks and standards relevant to your ESG reporting:
- To add a framework or standard, search for its acronym.
- To remove a framework or standard, click its X.
- If you include SASB, select which of its industries apply to your organization.