Framework library

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Frameworks in the Sustainability Reporting Manager are ESG reporting standards that are structured so that their requirements are presented as questions. You capture responses to these questions when they are included in disclosures. Frameworks can be categorized as regulatory, voluntary, benchmark, rating agency or materiality. You can define these categories when you create custom frameworks.

Framework library

The Framework Library in the Sustainability Reporting Manager includes both managed and custom frameworks. You can browse the library to view the range of topics and categories that each framework supports.
Managed frameworks

Managed frameworks are aligned with widely-used ESG reporting standards set by third-party setters, such as the Global Reporting Initiative (GRI) and the International Financial Reporting Standards (IFRS). A complete set of questions that meet their requirements are available in each managed framework. Guidance about how to collate responses is provided for each question.

Managed frameworks are updated periodically by the IBM® ESG Suite team to help ensure alignment with the latest versions. These frameworks are enabled by the Envizi ESG Suite team upon request. For more information, see Managed frameworks.

Aside from managed frameworks in Sustainability Reporting Manager, PowerReports are also provided in the core platform to help you create custom disclosures. For more information, see PowerReports.

  • 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. For more information about the CDP PowerReport, see CDP PowerReports.
  • 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. For more information about the about GRESB support in the Building Ratings and Benchmarks module, see GRESB.
Custom frameworks
Some frameworks are not included as managed frameworks, but custom frameworks are provided to help you create them. You can then add your own questions to the framework and write custom guidance.

Question fields

Questions in frameworks include several fields to categorize and describe them. These fields are listed in Table 1.
Table 1. Question fields
Field Description
Topic Topics are a group of questions in a framework. Topics help you to navigate large frameworks by organizing questions into logical subject areas. Grouping questions improves the user experience when you locate or work with specific sustainability themes such as water use, emissions, or labor practices.
For example, in GRI, topics include:
  • GRI 305: Emissions 2016
  • GRI 306: Waste 2020
In SASB, topics include:
  • Greenhouse gas emissions
  • Waste management
Category Categories help group questions across frameworks, for example, Climate Change or Workforce. Categories create a consistent way to tag similar content across different frameworks, such as GRI, SASB, or ESRS. Categories enable cross-framework ordering inside disclosures and support internal harmonization of ESG topics. The categories are pre-defined in Envizi ESG Suite.
Question Code Unique identifier for each question. In managed frameworks, the question code is typically taken directly from the framework. This field has a 100-character limit and must be unique within the framework.
Question Summary Appears on the disclosure home page to give the user a quick overview without opening the response page in full. The question summary has a 200-character limit.
Question The main prompt or ask presented to the user and includes the question's reporting requirements.
Question Type Defines the format of the response for the question. Select Generic to enable a rich-text response field.
Details More details about the question, such as reporting recommendations.
Guidance Instructions provided by Envizi ESG Suite to help you collect, manage, and report on ESG data.
Default Response Rich-text field that allows you to pre-define a response or a format of a response, such as bulleted points or standard task. Inputs to this field appear in the Final Response field before an assigned user edits it.
Related Question Comma-separated field that links related questions by using their codes.