A range of the most widely used and accepted frameworks are provided below:

The Global Reporting Initiative (GRI): The Global Reporting Initiative (GRI) is a non-profit multinational organisation that offers a complete framework for sustainability reporting. The organisation was created in 1997 with the intention of supporting long-term development via transparency and accountability. The GRI Standards are classified into three series: Universal Standards, Topic-specific Standards, and Sector-specific Standards. They provide a comprehensive set of disclosures across a range of sustainability topics, including governance, labour practices, human rights, environmental impacts, product responsibility, and community engagement. The GRI Standards are designed to be flexible and adaptable to different types of companies, industries, and geographic regions. The framework encourages companies to report not only on their positive sustainability performance but also on their challenges and areas for improvement. This helps to promote transparency and accountability and enables stakeholders to make informed decisions based on reliable and comparable information.

Link: https://www.globalreporting.org/

Task Force on Climate-related Financial Disclosures (TCFD): The TCFD is a global voluntary framework that provides guidelines for companies to disclose climate-related financial risks and opportunities. Established by the Financial Stability Board, TCFD recommendations cover four core areas: governance, strategy, risk management, and metrics and targets. The TCFD recommendations are designed to be flexible and scalable to different types of companies and industries. They are also intended to help companies identify and seize opportunities related to the transition to a low-carbon economy.

Link: http://www.fsb-tcfd.org/

CDP (formerly the Carbon Disclosure Project): CDP is a global environmental impact non-profit that runs a disclosure system for companies to report on their environmental performance. CDP focuses on climate change, water security, and deforestation, and provides a standardised framework for companies to measure and manage their environmental impacts. It provides a standardised questionnaire that companies can use to report on their environmental impacts and risks, as well as their strategies for mitigating these impacts.

Link: http://www.cdp.net/en

Integrated Reporting Framework (IR): A comprehensive view of an organisation's strategy, governance, performance, and prospects—including ESG factors—is offered by the IR Framework. It encourages businesses to communicate how they are managing their stakeholder relationships as well as how they are creating value over the short, medium, and long term. The IR Framework can be used in conjunction with other reporting frameworks, such as the GRI Standards and the SASB Standards, and is intended to be adaptable to different types of companies and industries.

Link: http://www.integratedreporting.org/

Sustainability Accounting Standards Board (SASB): The SASB Standards are intended to assist businesses in providing investors with financial material ESG information. The framework focuses on 77 sustainability issues that are particular to each industry and are most likely to influence a company's financial performance. Environment, social capital, human capital, business model and innovation, and leadership and governance are the five categories into which these subjects are divided. The SASB Standards offer guidance on how to incorporate ESG information into financial reporting and are made to be compatible with frameworks like the Generally Accepted Accounting Principles (GAAP).

Link: http://www.sasb.org/

Climate Disclosure Standards Board (CDSB): The CDSB develops and publishes a set of globally recognised reporting standards called the Climate Change Reporting Framework. This framework provides guidance on how companies can report on their climate-related risks and opportunities in a clear, comprehensive, and consistent manner. The CDSB also provides guidance on how companies can report on other ESG issues, such as their impact on natural resources, social and human capital, and governance.

Link: https://www.cdsb.net/

International Sustainability Standards Board (ISSB): An independent body established by the IFRS Foundation to develop global sustainability reporting standards. The IFRS Sustainability Disclosure Standards (IFRS SDS) provide a structured framework for companies to disclose material sustainability information in a consistent and comparable manner, covering a wide range of environmental, social, and governance (ESG) topics. IFRS S1 establishes disclosure requirements that allow companies to communicate sustainability-related risks and opportunities to investors over the short, medium, and long term. Complementing this, IFRS S2 provides detailed guidelines for disclosing climate-related information and is meant to be used in conjunction with IFRS S1. Together, these standards enhance companies' ability to provide comprehensive and relevant sustainability reporting, enabling investors to make well-informed decisions.

Link: https://www.ifrs.org/