Understanding these key concepts helps ensure your business stays on track in the rapidly evolving sustainability landscape.
| Frameworks | Standards | Protocols | Regulations | Ratings | |
| Purpose | Guiding principles | Specific criteria | Detailed methodologies | Legally binding rules | Evaluation and scoring |
| Focus | The ‘what’ and ‘why’ of ESG reporting | How to report and measure ESG | Technical instructions for data management | Mandatory compliance and reporting | Independent assessment of a company’s ESG risks and opportunities |
| Examples | TCFD<br>IIRC<br>CDP | GRI<br>SASB<br>VSME<br>ESRS | GHG Protocol<br>Science-Based Targets | CSRD<br>EUSFDR<br>SEC Climate Disclosure Rule | EcoVadis<br>Sustainalytics |
1. Frameworks
Definition: Frameworks are conceptual structures that provide guidance on what topics or areas to report on and how to think about sustainability-related disclosures.
Purpose: They offer an overarching approach to sustainability reporting, often including principles, themes, and indicators, but they may not prescribe exact metrics or formats.
Think of it as: A roadmap for what to cover.
2. Standards
Definition: Standards are detailed, prescriptive requirements-they specify what must be reported and often how it should be measured and presented.
Purpose: They bring consistency, comparability, and rigor to sustainability disclosures by providing rules or benchmarks that companies must follow if they adopt them.
Think of it as: The rules for playing the game once you’ve chosen the field (framework).
3. Protocols
Definition: Protocols are technical methodologies or calculation tools that guide how to measure specific ESG factors.
Purpose: They provide detailed procedures for calculating or assessing sustainability metrics, ensuring accuracy and reproducibility.
Think of it as: The calculator or formula used to get the numbers.
4. Regulations
Definition: Regulations are legally binding rules established by governments or regulatory bodies that organisations must comply with.
Purpose: To mandate certain sustainability-related disclosures or behaviors, often with legal penalties for non-compliance.
Think of it as: The law you must follow.
5. Ratings
Definition: Ratings are third-party assessments that evaluate an organisation’s ESG performance, typically for investors and stakeholders.
Purpose: To benchmark and compare companies based on ESG criteria, helping stakeholders assess risk and ethical performance.
Think of it as: The grade or score given by an outside observer.
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