Frameworks
Sustainability Reporting Manager is used to create disclosures to respond to sustainability frameworks.
In Sustainability Reporting Manager, frameworks are categorized as:
- Managed
- The complete set of framework questions are available in Sustainability Reporting Manager in the Framework Library. Guidance about how to collate responses is provided for each question.
- Custom
- You can add framework questions to Sustainability Reporting Manager and write your own guidance. Then, you manage the assignment of questions and the review cycle in Sustainability Reporting Manager.
The Table 1 table lists the managed frameworks that
are supported.
| Framework | Description | Summary and attribution or disclaimer |
|---|---|---|
| Business Responsibility Sustainability Report (BRSR) - India | An environmental, social, and governance (ESG) framework for India. | BRSR attribution |
| CDP full corporate questionnaire (CDP) | The CDP 2024 corporate questionnaire is a streamlined tool that integrates climate change, water security, and deforestation reporting into a single, cohesive framework. | CDP 2024 attribution |
| European Sustainability Reporting Standards (ESRS) | Sustainability Reporting Manager supports ESRS as a managed framework to help companies comply with the EU Corporate Sustainability Reporting directive. | ESRS attribution ESRS summary |
| Global Reporting Initiative (GRI) | A globally applicable guidance framework that provides standards for describing in a transparent way how an organization impacts the world through economic, environmental, and social lenses. If an organization is not able to report in accordance with the standard, they are still able to use the standard to report with reference to the standard. The standard is often used by multinational organizations that operate across several regions. | GRI disclaimer |
| International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards | The IFRS Sustainability Disclosure Standards include IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures, to establish a global baseline for investor-focused sustainability disclosures. IFRS S1 provides a framework for companies to communicate sustainability-related risks and opportunities across short, medium, and long terms, by using the four content elements from the TCFD recommendations and by using industry-specific information. IFRS S2 focuses specifically on climate-related disclosures, building on IFRS S1's framework and fully integrating the TCFD recommendations to enhance transparency on climate-related risks and opportunities. | IFRS sustainability disclosures summary and attribution |
| International Petroleum Industry Environmental Conservation Association (Ipieca) | A sustainability reporting framework for oil and gas companies. | Ipeca attribution |
| New Zealand Climate Standards (NZ CS) | The primary object of the New Zealand Climate Standards (NZ CS) is to facilitate investment in endeavors that align with New Zealand’s transition toward reduced greenhouse gas emissions and increased resilience to climate change effects. | NZ CS disclaimer |
| Norma de Caracter General N°461 (NCG N°461) | A regulation that is issued by the Comisión para el Mercado Financiero in Chile and applies to companies, publicly traded companies, and other entities. | NCG N°461 summary and attribution |
| Sustainability Accounting Standards Board (SASB) | A sector-based guidance framework that helps companies publicly disclose performance, risks, and opportunities that are related to sustainability. The framework covers 11 sectors, which are categorized into 77 industries. | SASB attribution |
| Sustainable Development Goals (SDGs) | Sustainable Development Goals (SDG) are universal calls to action to end poverty, protect the planet, and ensure that by 2030 all people enjoy peace and prosperity. | SDG attribution |
| Task-force on Climate-related Financial Disclosures (TCFD) | A framework for helping businesses disclose climate-related financial information. | TCFD attribution |
| Task-force on Nature-related Financial Disclosures (TNFD) | A framework for helping businesses disclose nature-related financial information. | TNDF attribution |
| United Nations Global Compact Communication on Progress (UNGC-CoP) | The United Nations Global Compact Communication on Progress (UNGC-CoP) is designed to measure and demonstrate progress on the Ten Principles and Sustainable Development Goals in a consistent and harmonized way to stakeholders and the public. | UNGC-CoP attribution |
Some frameworks are not included as managed frameworks, but reports are provided to help you
create custom disclosures to respond to the frameworks. These frameworks include:
- Carbon Disclosure Project (CDP)
- A framework for companies to provide information to stakeholders about environmental governance and policy, targets, and scenario analysis. CDP focuses on climate change, water, and forests. Some built-in reports are available in the PowerReports component of Envizi ESG Suite to use when you respond to framework questions.
- Global Real Estate Sustainability Benchmark (GRESB)
- A global tool that is used to assess the sustainability performance of real estate and property portfolios. Some built-in reports are available in the PowerReports component of Envizi ESG Suite to use when you respond to framework questions.
Framework library
Managed and custom frameworks are listed in the framework library. On the Sustainability Reporting Manager home page, click Framework Library. Frameworks are enabled by the IBM Envizi team by request. You can browse the frameworks to view the range of topics and categories that each framework supports.
Framework fields
Frameworks include the fields that are listed in Table 2.
| Field | Description |
|---|---|
| Topic | A group of questions in a framework. For example, in GRI, topics include:
In SASB, topics include:
|
| Category | A group of questions across frameworks. For example, all questions about greenhouse gas emissions are grouped under the GHG Emissions category. Waste management questions are grouped under the Waste category. |
| Question Code | Unique identifier of a question within a framework. Where possible, the question is taken directly from the framework. The fields have a 100-character limit and must be unique. |
| Question Summary | A summary of the question. The field has a 200-character limit. |
| Question | Specifies the question. It might include reporting requirements. |
| Question Type | Defines the format of the response for the question. Select Generic to enable a rich-text response field. |
| Details | Additional details about the question. |
| Guidance | Guidance that is provided by IBM Envizi to help users collect, manage, and report on ESG data |
| Default Response | The field is provided only for custom frameworks. If a question has a predefined format for the response, or bullet points or standard task that can be included in the response, the content appears in the Final Response field. |
| Related Question | The field is provided only for custom frameworks. It is a comma-separated field. Add related questions by using the question code. For example, when you create a custom question on GHG emission, you can enter GRI 305-1, GRI-305-2, GRI 305-3. |