Updated: September 2022
Please download and share VIBE’s first guidance report, which provides a comprehensive overview of the myriad ESG reporting frameworks that have been developed to guide organizations' reporting of their sustainability-related impacts, performance, risks, opportunities, and strategies. While all frameworks demand some form of ESG data, they vary widely in reporting methodology, disclosure content, target audience, and level of industry adoption. This guidance report provides clarity on the current ESG reporting landscape by identifying, describing, and categorizing the key ESG reporting frameworks and offering insight into why, how, and when they should be applied. Given the Verdani Institute for the Built Environment’s (VIBE) focus on built environment sustainability, the 41 frameworks covered are most relevant for the commercial real estate industry, yet this information is also intended to be useful for most U.S.-based companies.
This Guidance Report organizes 41 frameworks into five categories with tables provided for each, allowing for easy interpretation of the frameworks’ similarities and differences, offering companies, investors, and regulators a comprehensive guide to disclosures and their applications:
1. Standards and guidance frameworks
2. Voluntary disclosure frameworks
3. Involuntary third-party aggregators
4. Net zero emissions initiatives
5. Regulatory frameworks
Verdani Partner’s nonprofit, Verdani Institute for the Built Environment (VIBE), has published a guidance report “Navigating ESG Reporting Frameworks: A Comprehensive Guide,” which was sponsored by GID as part of VIBE’s 13-part Sustainable Built Environment Guidance Report Series. Written for beginners and professionals alike, this report offers a condensed, birds-eye view of the topic of ESG Reporting Frameworks, comparing and contrasting the aspects to consider for the wide variety of reporting frameworks available in the marketplace. Click here to read the guidance report.
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