ESG Frameworks


One of the most widely used sustainability reporting standards globally. The GRI framework provides metrics and indicators across economic, environmental, and social topics.

Developed industry-specific sustainability accounting standards to help publicly-listed corporations disclose material sustainability information to investors. The standards identify the minimal set of financially material sustainability topics and their associated metrics for the typical company in an industry.

The Sustainable Development Goals (SDGs) provide an impactful framework for companies seeking to integrate environmental, social and governance (ESG) factors into their business strategies and operations. Also known as the Global Goals, the SDGs were adopted by the United Nations in 2015 as a universal call to action to end poverty, protect the planet, and ensure prosperity for all.

CDP ESG framework establishes a standardized framework for companies to disclose environmental impact data, helps investors understand risks and opportunities, and scores company performance to enable benchmarking – making it a globally recognized system for environmental reporting and assessment.

Developed recommendations for more effective climate-related financial risk disclosures. The framework covers governance, strategy, risk management, and metrics and targets related to climate issues. It has become the leading framework for climate-related financial reporting.

A principles-based framework for businesses, focused on human rights, labor, environment and anti-corruption. Companies participating in the UNGC are expected to embrace, support and enact its ten principles within their sphere of influence.

An investor initiative in partnership with UNEP Finance Initiative and the UN Global Compact. It aims to understand the implications of sustainability for investors and support signatories to incorporate these issues into their investment decision making and ownership practices.

Provides guidance on how businesses and organizations can operate in a socially responsible way. It helps clarify what social responsibility is, helps businesses and organizations translate principles into effective actions and shares best practices relating to social responsibility.

Assesses a project’s performance across a wide range of sustainability issues including materials, energy and water use, resource efficiency, environmental considerations, social value and innovation. Projects are assessed at key stages from concept through to completion and in-use. This allows sustainability to be integrated into the project at every stage.

A member of the World Bank Group, has developed a comprehensive Environmental, Social and Governance (ESG) framework to guide its investments and operations. The IFC Performance Standards are a cornerstone of the IFC’s approach to identifying, assessing and managing ESG risks and impacts.

The Performance Standards provide guidance on how clients can identify risks and impacts, and are an effective way for businesses to manage ESG issues in a structured way. They help avoid, mitigate and manage risks and impacts as a way of doing business in a sustainable way, both at an operational level and within broader sectors. The standards cover key ESG issues construction companies often face such as labor standards, resource efficiency, community health and safety, land acquisition and biodiversity.