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[7] [8] Commercial frameworks have been developed for sustainability reporting and are issuing standards or similar initiatives to guide companies in this exercise. There is a wide range of terminology used to qualify this same concept of sustainability reporting: ESG reporting, non-financial reporting, extra-financial reporting, social ...
GRI's framework for sustainability reporting helps companies identify, gather, and report this information in a clear and comparable manner. Developed by the Global Sustainability Standards Board (GSSB), the GRI Standards are the first global standards for sustainability reporting and are a free public good. [9]
The United Nations Forum on Sustainability Standards (UNFSS) is an initiative with a steering committee of six United Nations Agencies – Food and Agriculture Organization (FAO), International Trade Centre (ITC), UN Environment, UN Industrial Development Organization (UNIDO), United Nations Economic Commission for Europe (UNECE), and the UN Conference on Trade and Development (UNCTAD) is the ...
The Sustainability Accounting Standards Board (SASB) is a non-profit organization, founded in 2011 by Jean Rogers [1] to develop sustainability accounting standards. Investors, lenders, insurance underwriters, and other providers of financial capital are increasingly attuned to the impact of environmental, social, and governance (ESG) factors on the financial performance of companies, driving ...
Sustainability standards can be categorized as either voluntary consensus standards or private standards. International Organization for Standardization (ISO) is an example of an standards organization who develop international standards following a voluntary consensus process for sustainability under Technical Committee 207, Environmental management and Technical Committee 268, Sustainable ...
The International Sustainability Standards Board (ISSB) is a standard-setting body established in 2021–2022 under the IFRS Foundation, whose mandate is the creation and development of sustainability-related financial reporting standards to meet investors' needs for sustainability reporting.
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CDSB has developed its Climate Change Reporting Framework and guidance based on existing standards, research and analysis, and good practice working with leading professional organisations. The Framework has since undergone revisions] to Edition 1.1 – released in October 2012, to reflect the changes to global accounting principles. [9]