Top 10 Sustainability Reporting Standards Explained (GRI, IFRS, CSRD & More)

Sustainability reporting is becoming a core business function in 2025. But for many teams, the hardest part is knowing which standard or framework to follow.

Should you report under GRI, IFRS S2, CSRD, or TCFD? What about ESRS, CDP, or SASB? It can be overwhelming.

In this post, we break down the top 10 sustainability reporting standards, explaining what they are, who they apply to, and how they align with global climate goals. Plus, how platforms like Carbondeck help you stay aligned with multiple frameworks at once.

❓ Why Reporting Standards Matter

Reporting standards:

• Provide structure and consistency in disclosures
• Help investors, regulators, and customers understand your ESG performance
• Are often mandatory under regional or sectoral regulations

🔍 Without a recognized framework, your sustainability report may lack credibility and comparability.

📈 Top 10 Sustainability Reporting Standards Explained

1. GRI (Global Reporting Initiative)
The most widely used standard for sustainability reporting. Covers a broad range of ESG topics. Used by organizations of all sizes.

2. IFRS S1 & S2 (International Sustainability Standards Board)
New global baseline for sustainability disclosures. Focused on financial materiality and climate risk (S2).

3. CSRD (Corporate Sustainability Reporting Directive)
EU regulation requiring large and listed companies to disclose ESG data in line with ESRS.

4. ESRS (European Sustainability Reporting Standards)
The detailed disclosure framework under CSRD. Covers environmental, social, and governance topics with double materiality.

5. TCFD (Task Force on Climate-related Financial Disclosures)
Focuses on climate risks and opportunities. Now integrated into many other frameworks (like IFRS S2).

6. SASB (Sustainability Accounting Standards Board)
Provides sector-specific ESG metrics that are financially material. Popular in U.S. markets.

7. CDP (Carbon Disclosure Project)
A voluntary system for disclosing climate-related data to investors and customers. Often used alongside other standards.

8. UNGC (United Nations Global Compact)
A principle-based framework for human rights, labor, environment, and anti-corruption. Not a reporting standard but often referenced.

9. ISO 14064
Standards for GHG inventory quantification, verification, and validation.

10. BRSR (Business Responsibility and Sustainability Report)
Mandatory ESG framework for India’s top listed companies. Aligned with global standards like GRI and TCFD.

🤔 How to Choose the Right Framework for Your Business

Ask these questions:

• Where do you operate? (EU = CSRD/ESRS, global = IFRS S2, US = SASB)
• Who are your stakeholders? (Investors, regulators, customers)
• Are you subject to legal mandates?
• Do you report voluntarily or as part of a group?

In many cases, companies use multiple frameworks in parallel. For example, GRI + IFRS S2 + CDP.

🚀 How Carbondeck Supports Compliance and Reporting

Carbondeck is built to align with leading sustainability standards and helps you:

• Map your emissions to GHG Protocol scopes
• Generate reports compatible with CSRD, IFRS, CDP, and more
• Track KPIs and disclosures across multiple frameworks
• Export audit-ready data

Whether you're reporting under CSRD, submitting to CDP, or preparing for IFRS S2, Carbondeck simplifies the entire process.