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Sustainability Frameworks – How Do They Compare?

2–3 minutes
Framework Purpose Materiality Audience
CDP Questionnaire-based environmental reporting on climate change, water, forests, and plastics Primarily impact materiality with financial elements Companies, investors, cities, governments
TCFD Embedding climate risk into financial decision-making using a structured, flexible framework Financial materiality Companies, investors, regulators, policymakers
TNFD Identifying and disclosing nature-related risks and opportunities across ecosystems Primarily financial materiality (optional double) Companies, investors, regulators
ISSB Global standard for sustainability-related financial disclosures, aligned with TCFD, SASB, and others. Financial materiality Investors, companies, regulators, value chain
SASB Industry-specific disclosures on sustainability factors that impact financial performance Financial materiality Investors, financial markets, companies
TPT Supporting companies in developing actionable transition plans for a low-carbon economy Financial materiality Companies, investors, regulators, policymakers, value chain
CSRD/
ESRS
Standardised sustainability reporting in EU, across environmental, social, and governance factors Double materiality (financial + impact) Companies, investors, regulators, value chain, stakeholders
GRI Reporting sustainability impacts with emphasis on social and environmental impact Double materiality (financial + impact) Companies, investors, regulators, communities

Over the past month, the Satarla Sustainability & Climate Change team has explored key sustainability reporting frameworks, breaking down their purpose, structure, and impact. But with so many frameworks out there, how do they compare?

📄 To wrap up our #SustainabilityReportingSeries, we’ve pulled together key takeaways from each framework—along with a standout quote from each of our blog posts.

🧠 Sustainability reporting is not optional for many – businesses need to be ready. The complexity from the forest of frameworks and standards is decreasing as there is a move towards alignment – but still, it can be overwhelming to know where to start, what is important, and what is really expected. Understanding the intended purpose and audience of each can help identify the most relevant starting place.

Each framework has its own focus, but the common themes are clear:
1️⃣ Risk management is increasingly viewed as the cornerstone to improving sustainability and responsibility – simple, practical tools can facilitate progress in this area
2️⃣ Data is essential to fully understanding sustainability (or any, really) risks, tracking progress, and setting targets
3️⃣ No matter the framework, engaging a broad range of stakeholders as part of a risk assessment can help to identify more relevant risks, which can then be assessed for financial materiality
4️⃣ Reporting is not a replacement for action, but if done correctly then it can be seen as a way to initiate action and drive change

🪴 While there is global pushback against tick-box compliance, reporting is often brought into the same conversation. The reporting landscape certainly is not perfect – but if it can be used as a seed for change, then it absolutely should be.

Check out our blogs on:

for a deep dive into how each framework shapes sustainability reporting.


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