ABCDEFGHIJKLMNOPQRSTUVWXYZ
1
2
Comparison of Sustainability Frameworks
3
Introduction
4
There are several excellent frameworks used by companies to plan, manage, assess and report on their sustainability efforts, and by third parties to rank companies on their sustainability performance. This workbook compares those listed below.
5
6
FrameworksFree Includes GovernanceIncludes Positive ImpactsUses Science-Based GoalsSector-Specific Versions
7
Self-Assessment Frameworks
8
Basic Sustainability Assessment ToolYesYesYesYesNo
9
National Sustainabilioty Reporting Framework (Malaysia)YesYesYesYesNo
10
Future-Fit Business Benchmark (FFBB)YesNoYesYesNo
11
B Corp B Impact Assessment (BIA)YesYesYesNoYes
12
Sustainable Development Goals (SDGs)YesNoNoNoNo
13
Global Reporting Initiative (GRI) StandardYesYesNoNoYes
14
Task Force on Climate-Related Financial Disclosures (TCFD)YesYesNoNoYes
15
Integrated Reporting <IR>YesYesNoNoNo
16
Sustainability Accounting Standards Board (SASB)YesNoNoNoYes
17
ISO 26000NoYesNoNoNo
18
World Economic Forum (WEF) Common MetricsYesYesNoNoNo
19
EU Corporate Sustainability Reporting Directive (CSRD) - Annex 8 YesNoNoNoYes
20
AASHE STARSYesYesYesNoNo
21
3rd Party Assessment Frameworks
22
Corporate Knights Global 100YesYesNoNoYes
23
CDPYesYesNoNoYes
24
S&P Global / Dow Jones Sustainability Index (DJSI)YesYesNoNoYes
25
3BL 100 Best Corporate CitizensYesYesNoNoYes
26
EcoVadis Supplier AssessmentYesYesNoNoYes
27
28
The Comparison worksheet, next, shows the sustainability / ESG (environmental, social, governance) topics /issues included in each framework.
29
30
The figure below shows the most popular frameworks used to self-assess and report on progress towards sustainability. More detail about each, and how they compare with the SME-friendly Basic Sustainability Assessment Tool, is available in the Master - Sustainability Frameworks deck in the ...
31
… Master Slide Decks
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100