An overview of the frameworks that shape reporting

A plain summary of the main sustainability and carbon reporting frameworks, and how ESGen helps you prepare for each.

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At a glance

GHG Protocol

The most widely used standard for corporate greenhouse gas accounting, grouping emissions into three scopes.

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CSRD / ESRS

The EU directive and standards that set sustainability reporting requirements for in-scope companies.

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ISSB (IFRS S1/S2)

Global baseline sustainability and climate disclosure standards from the IFRS Foundation.

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UK SRS

UK Sustainability Reporting Standards, based on the ISSB standards.

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CDP

A global environmental disclosure system based on an annual questionnaire.

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CBAM

The EU Carbon Border Adjustment Mechanism, relevant to importers of certain carbon-intensive goods.

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BRSR

India's Business Responsibility and Sustainability Report, set by SEBI for large listed companies.

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SECR

UK Streamlined Energy and Carbon Reporting requirements for qualifying organisations.

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This overview is for general information only and is not legal advice. Requirements change, so please verify the current position for your organisation.

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