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Global Reporting Frameworks: The Best Overview

Just like financial reporting, sustainability reporting has become a critical part of doing business. It's no longer a nice to have but a must have and not just to meet (oncoming) regulatory requirements, but also to:

  1. Build trust with consumers and employees

  2. Attract capital

  3. Spur action on key sustainability topics

  4. Measure and ensure continuous progress on key sustainability and climate topics

  5. Increase transparency & prevent greenwashing

The alphabet soup, as the sustainability reporting frameworks & standards landscape is often referred to, is finally getting a little less crowded.

This succinct overview of sustainability standards by the International Finance Corporation (2023, 2024), shows how the frameworks & standards have converged and harmonized over the past 20 years. Additionally, it provides a comparison of the main standards (GRI, ESRS and ISSB), as well as the main disclosure requirements (ESRS, SEC and ISSB).

Photo credit: IFC, 2023

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