ISSB (IFRS) International Sustainability Standards Board
Global standards for sustainability accounting. The ISSB builds on the work of market-led investor-focused reporting initiatives, including the Climate Disclosure Standards Board (CDSB), the Task Force for Climate-related Financial Disclosures (TCFD), the Value Reporting Foundation’s Integrated Reporting Framework and industry-based SASB Standards, as well as the World Economic Forum’s Stakeholder Capitalism Metrics.
Global Reporting Initiative
GRI training, tools and services support organizations and individuals to build their capacity and skills, enabling them to understand and act on their sustainability impacts. The GRI Standards are regularly reviewed to ensure they reflect global best practices for sustainability reporting, helping thousands of organizations around the world respond to emerging information demands from stakeholders […]
EO 100
Voluntary initiative certification encompassing all ESG focus areas. The EO100™ Standard for Responsible Energy Development is a set of rigorous performance standards for energy development projects. Developed through a three-year, multi-stakeholder engagement process, the EO100™ Standard is the product of extensive consultation with the energy industry, international NGOs, Indigenous organizations, financial institutions, government, and communities […]
Documentation for OGMP 2.0 level 4 and level 5 methods
This document outlines the documentation requirements (list of information elements that a company should provide) for L4 and L5. For the most part, these have been described theoretically in implementation plans to date, but as companies transition into L4 and L5, UNEP will need a consistent basis to evaluate adherence to the TGD’s for the […]
Canadian Sustainability Standards Board
Canadian standards for sustainability accounting. The Canadian Sustainability Standards Board (CSSB) works to advance the adoption of sustainability disclosure standards in Canada. The CSSB develops Canadian Sustainability Disclosure Standards (CSDS) that align with the global baseline standards developed by the International Sustainability Standards Board (ISSB) – but with modifications to serve the Canadian public interest.
Carbon Disclosure Project
The CDP (formerly the Carbon Disclosure Project) is a global, investor-focused not-for-profit organization that encourages businesses to voluntarily disclose annual data on climate, supply chain, and environmental indicators. By reporting through the CDP framework, companies provide transparency on their environmental impact, enabling investors and stakeholders to assess climate-related risks and opportunities, and drive informed decision-making […]
UN Forum on Sustainability Standards
UN voluntary initative standards. The United Nations Forum on Sustainability Standards (UNFSS) helps producers, traders, consumers, standard-setters, certification-bodies, trade diplomats, non-governmental organizations and researchers to talk to each other, find out more about Voluntary Sustainability Standards and influence decision makers at the intergovernmental level.
Sustainability Accounting Standards Board
Sustainability standards now part of the IFRS foundation. SASB Standards enable organisations to provide industry-based disclosures about sustainability-related risks and opportunities that could reasonably be expected to affect the entity’s cash flows, access to finance or cost of capital over the short, medium or long term.
International Integrated Reporting Council IFRS Foundation
Integreated reporting now part of the IFRS foundation. The Integrated Reporting Framework is a global tool designed to improve corporate reporting by promoting a cohesive approach that communicates all factors affecting value creation over time. It enhances the quality of information for better capital allocation, fosters accountability for all forms of capital (financial, natural, human, […]
EU CSRD: EU Sustainability Reporting Standards
Standards for companies subject to the Corporate Sustainability Reporting Directive (CSRD). The standards cover the full range of environmental, social, and governance issues, including climate change, biodiversity and human rights. They provide information for investors to understand the sustainability impact of the companies in which they invest. They also take account of discussions with the […]