Sustainability reporting frameworks explained
The "Frameworks" line on a polluer.com company page lists the standards a company says its report follows. They do different jobs: some define how to calculate emissions, others define what to disclose, and some are legal requirements. Here is what each one means.
| Name | What it is | Run by |
|---|---|---|
| GHG Protocol | The accounting rules for Scope 1, 2 and 3 emissions used by nearly all other frameworks | WRI and WBCSD |
| GRI Standards | The most widely used sustainability reporting standards, covering impacts on the economy, environment and people (GRI 305 covers emissions) | Global Reporting Initiative |
| SASB Standards | Industry-specific disclosure standards focused on financially material sustainability topics | Now maintained by the ISSB |
| ISSB: IFRS S1 and S2 | Global baseline sustainability (S1) and climate (S2) disclosure standards for investors, issued in June 2023 and being adopted by a growing number of jurisdictions | IFRS Foundation |
| TCFD | Recommendations (2017) for climate-related financial disclosure built on four pillars: governance, strategy, risk management, metrics and targets. The task force disbanded in October 2023; IFRS S2 incorporates its recommendations | Formerly the Financial Stability Board's task force |
| CSRD and ESRS | EU law requiring in-scope companies to report under the European Sustainability Reporting Standards (ESRS E1 covers climate). Its timeline and scope were cut back in 2025 through the EU's Omnibus simplification package | European Union / EFRAG |
| CDP | A global disclosure system: companies answer an annual climate (and water, forests) questionnaire, scored from A to D- | CDP (non-profit) |
| SBTi | Validates corporate emission reduction targets as consistent with limiting warming to 1.5°C; not a reporting framework | Science Based Targets initiative |
| UN Global Compact | Voluntary commitment to ten principles on human rights, labour, environment and anti-corruption, with an annual Communication on Progress | United Nations |
| UN SDGs | The 17 Sustainable Development Goals; reports often map their activities to them | United Nations |
| BRSR | India's mandatory Business Responsibility and Sustainability Report for the largest listed companies | SEBI (India) |
| HKEX ESG reporting rules | Mandatory ESG disclosure for companies listed in Hong Kong, with climate requirements aligned with IFRS S2 phased in from 2025 | Hong Kong Exchanges and Clearing |
Which ones affect the emissions numbers?
Only the accounting rules change the figures themselves: almost everyone uses the GHG Protocol (or ISO 14064-1, which is closely aligned). GRI, ISSB, ESRS and CDP mostly govern what must be disclosed: for example, IFRS S2 and ESRS E1 both require Scope 3 emissions to be disclosed, while older voluntary reports often left Scope 3 out.
Related: limited vs reasonable assurance · how to find a company's report.
More guides
- Scope 1, 2 and 3 emissions explained
- The 15 Scope 3 categories
- Market-based vs location-based Scope 2 emissions
- What does tCO₂e mean?
- How to find a company's sustainability report and emissions data
- Limited vs reasonable assurance of emissions data
Last reviewed: October 2026. Spotted an error? Tell us.