Other frameworks and regulations

The right framework for your sustainability reporting

The field of sustainability reporting is rapidly evolving with many frameworks, reporting standards, and reporting regulations. How do you choose the best framework for your situation? And how do the frameworks relate to the mandatory guidelines?

The leading sustainability frameworks

To report on your sustainability, you can choose between many different sustainability frameworks and reporting standards. Examples are the Dow Jones Sustainability Index, SASB (Sustainability Accounting Standards Board), CDSB (Climate Disclosure Standards Board), and GRI (Global Reporting Initiative). At Intire we are familiar with most sustainability reporting frameworks. On this page you can read more about some of these.

GHG protocol

The Greenhouse Gas Protocol (GHG Protocol) is a widely recognized set of guidelines for measuring and reporting greenhouse gas emissions. It helps organizations and governments track and manage their carbon footprint, providing a standardized framework for assessing emissions from various sources, such as direct operations, purchased electricity, and supply chains. It’s a vital tool in the global effort to combat climate change and improve environmental accountability.



The Sustainable Development Goals are a set of 17 global goals established by the United Nations in 2015 as part of the 2030 Agenda for Sustainable Development. These goals were created to address a wide range of social, economic, and environmental challenges and to promote a more sustainable and equitable future for all. The SDGs cover a broad spectrum of issues, including poverty, inequality, climate change, environmental degradation, peace, and justice. Each goal has specific targets and indicators to track progress, and they are designed to guide global efforts toward a more sustainable and inclusive world by the year 2030.


The TCFD, also known as Taskforce on Climate-related Financial Disclosure, was created in 2015 by the FSB (Financial Stability Board) as a framework for the financial sector to consider climate change into their business. The framework is aimed at helping organizations to see the potential impact due to climate change on their primary business activities such as: revenue, cost, expenditures, assets, and liabilities.


Mandatory sustainability reporting guidelines

Additionally, sustainability reporting has started to face stricter legal requirements. Especially in the EU, regulation is being introduced that will make sustainability reporting mandatory along with specific guidelines.

Currently, regulations like the EU taxonomy and Corporate Sustainability Reporting Directive (CSRD) will have massive consequences for many companies that operate in the European Union. Next to these regulations Want to know more about the impacts of these and other sustainability reporting regulations on your company? We can help with the EU Regulation Scan.


The Corporate Sustainability Due Diligence (CSDD) directive is part of the European Green Deal and ‘Fit for 55’ package. It requires EU businesses to conduct human rights and environmental due diligence, identifying and addressing adverse impacts in their operations and supply chains. This directive aims to enhance corporate responsibility and reporting, ensuring compliance with sustainability obligations.


The Sustainable Finance Disclosure Regulation (SFDR) is a regulatory framework designed to govern sustainability-related disclosures within the financial services sector. It mandates that both financial market participants and financial advisers disclose information related to environmental, social, and governance (ESG) factors. The primary goal of SFDR is to enhance transparency regarding sustainability impacts and risks in the financial industry and improve comparability among firms, particularly concerning the sustainability profiles of investment funds.



Carbon Border Adjustment Mechanism is a European regulation under which importers of goods have to pay for CO2 emitted in the production of goods outside of the EU. With this regulation, the European Union aims to put products from the EU (which are under stricter CO2 rules) on equal stance with their competing products from outside Europe.

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