ESG Reporting: Which framework should we adopt?

ACRYPT Consulting

When it comes to sustainability and ESG reporting, corporate sustainability teams often find themselves grappling with a common question: “Which framework should we adopt?” As organizations embark on their reporting journey, understanding the landscape of ESG frameworks and standards becomes crucial. While the nuances between these frameworks are important, the ultimate goal remains the same – to effectively communicate sustainability efforts.

The Framework Maze: GRI, IFRS, SASB, CDSB, IR, TCFD, CDP, WEF’s SCMs – can seem overwhelming. Yet, despite their subtle differences, they all address similar concerns and interests. It is important to understand that the mere selection of a framework does not determine a company’s sustainability credentials. 🌳

As you venture into ESG and sustainability reporting, it is advisable to assess the compatibility of other ESG frameworks with your organization’s unique context. Explore their suitability in terms of your target audience, operational realities, and business development objectives. You may discover a framework that aligns exceptionally well “off the shelf,” or you might need to tailor a framework to meet your specific needs. In some cases, borrowing elements from multiple frameworks could offer a comprehensive reporting solution.

Throughout this exploration, it is crucial to remember that the objectives of reporting frameworks may not always align perfectly with your organization’s goals. Your primary responsibility lies in developing robust ESG and sustainability programs that effectively communicate your efforts. This may require stepping away from conventional reporting frameworks to ensure your messaging is tailored to resonate with stakeholders and drive positive change.

Selecting the right framework for sustainability and ESG reporting is a strategic decision that should be aligned with your organization’s objectives. While frameworks provide structure, they should not overshadow the development of impactful sustainability programs. By considering climate change reporting trends and customizing your approach to suit your unique context, you can effectively communicate your sustainability initiatives and drive progress toward a more sustainable future.

If you’re eager to learn how to implement ESG reporting into your business, I’m here to help. Let’s collaborate on achieving your science-based targets and fostering community-driven stewardship.

Let’s connect on Linkedin! 🌳🀝


Begin by clarifying your ESG goals and what you aim to achieve through reporting.


Each framework focuses on different aspects of ESG, so research their requirements and areas of emphasis.


Prioritize the concept of materiality and look for a framework that offers comprehensive coverage of ESG topics relevant to your organization.

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