ESG Reporting Frameworks
An ESG reporting framework is a set of rules or guidelines that help businesses share their sustainability performance. It focuses on three key areas:
- Environmental – How your operations impact nature (carbon emissions, waste, water usage)
- Social – How you treat people (employees, customers, communities)
- Governance – How your business is run (transparency, leadership, ethics)
A Quick Look at the Top 5 ESG Frameworks
- GRI – Global Reporting Initiative
- Best for: Companies that want to show their impact on the world
- Use it when: You’re reporting to a broad audience—customers, NGOs, communities
- Bonus: Covers all ESG areas in detail
2. SASB – Sustainability Accounting Standards Board
- Best for: Companies looking to share financial risks related to ESG
- Use it when: Investors want to know how sustainability affects your bottom line
- Bonus: Industry-specific guidelines
3. TCFD – Task Force on Climate-related Financial Disclosures
- Best for: Companies that want to report climate risks
- Use it when: You need to show how climate change could affect your business
- Bonus: Helps with long-term strategic planning
4. CDP – Carbon Disclosure Project
- Best for: Tracking carbon emissions and water use
- Use it when: Transparency in environmental performance matters to stakeholders
- Bonus: You get a performance score!
5. IR – Integrated Reporting
- Best for: Large businesses integrating sustainability into financial strategy
- Use it when: You want to show how ESG and business value go hand-in-hand
- Bonus: Combines financial and non-financial reporting
Choosing the Right Framework
| Your Goal | Best Framework |
| Report full social & environmental impact | GRI |
| Show investors what matters financially | SASB, TCFD |
| Measure & disclose environmental data | CDP |
| Align business value with ESG goals | IR |
| Just getting started with sustainability | GRI or CDP |
Final Thoughts from Planetary Plus
ESG reporting isn’t just about ticking boxes. it’s about building trust and creating a better future. At Planetary Plus, we know that starting the ESG journey can be challenging. But with the right framework, it becomes easier to track your impact, communicate clearly, and grow responsibly.
💚 Be transparent. Stay consistent. Improve each year. That’s the Planetary Plus way. Need help choosing the right ESG path for your business. Visit: www.planetaryplus.com