The Big eBook of Sustainability Reporting Frameworks 2024
This guide will help you navigate the complex landscape of sustainability frameworks, with a focus on climate, energy, and the financial sector.
Despite the myriad challenges of the last year, including energy and cost of living crises, and geopolitical conflicts, momentum on climate-related sustainability has continued. The past year saw many reminders of the urgency of the climate crisis, with scientists confirming that 2023 was the hottest on record, approaching 1.5° Celsius above pre-industrial levels. The impacts of this warming, in the form of extreme weather events, are all too clear.
Since the release of the Intergovernmental Panel on Climate Change (IPCC) “Global Warming of 1.5°C” report in 2018, which positioned the efforts of the private sector as integral to ensuring that global warming stays within the 1.5°C limit, reporting frameworks—both voluntary and mandatory—have grown to facilitate the integration of sustainability into organizations’ strategies and to guide them towards greater transparency for their stakeholders.
The pressing need to ensure that the wealth of climate commitments is matched by sufficient action has continued to drive the evolution of these frameworks over the past 12 months. Perhaps more than ever before, we find ourselves in a confusing and fast-moving landscape, with businesses struggling to comply or decide how to voluntarily disclose their sustainability actions.
There are more than 30 voluntary environmental reporting frameworks that companies can use, making it difficult to determine which ones are the most appropriate. If you are lost, you are not alone. This guide is designed to help you by providing clarity on the frameworks relevant to your organization.
This non-exhaustive guide lists the main voluntary and mandatory reporting frameworks. Initially published in 2019, this 2024 edition has been updated to keep you informed of the latest changes. For each framework, we have integrated detailed analysis of the requirements, along with a summary of its distinctive criteria and benefits.
While each framework is individual, there are many overlaps and similarities. To provide some clarity and to organize the sea of acronyms, we have divided these frameworks into three broad categories: Energy & Emissions frameworks, Sustainability frameworks, and frameworks for Financial Institutions.
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