IBM Envizi ESG Suite resources
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Building your ESG data foundation

Explainer articles to support your ESG and sustainability knowledge journey.

What is carbon accounting?

GHG accounting or carbon accounting is the process of quantifying the greenhouse gases produced directly or indirectly from a company, across Scopes 1,2 and 3.

What makes ESG data so different from other data sets, and what to consider when you capture, manage and report on ESG data.

What are ESG reporting frameworks?

ESG reporting frameworks are used by companies to publicly report detailed performance, opportunity and risk data related to ESG.

What is decarbonization?

Decarbonization is a method of climate change mitigation that reduces greenhouse gas (GHG) emissions, as well as removes them from the atmosphere.

What is net zero?

Net zero is the point at which greenhouse gases going into the atmosphere are balanced by an equivalent amount removed from the atmosphere.

What are Scope 3 emissions?

Scope 3 emissions represent the majority an organization’s total GHG emissions and requires companies to look outside of their direct physical footprint.

Establishing best practice sustainability data

Tried and tested guidelines for establishing a financial-grade, best practice sustainability data foundation

Additional resources Envizi blog for today's sustainability professional Sustainability action plan: guidance and template CSR reporting explained Getting the numbers right for reporting and disclosure
Hear from your peers

A look at how trailblazers across different industries have made an impact on their ESG reporting and performance using IBM® Envizi™.

Melbourne Water

Melbourne Water streamlines its sustainability reporting to create a single system of record for energy use and ESG performance

GPT Group

A methodical approach to ESG data management and reporting helps GPT, a diversified property group, blaze a trail in sustainability.

Downer Group

By transforming its sustainability data capture and decarbonization strategy, Downer Group is able to quickly identify what is and isn’t working.


With an extensive portfolio of international manufacturing sites, Celestica has transformed its ESG data capture and reporting.

IBM Sustainability Community
Managing your ESG reporting requirements Guide to ESG Reporting Frameworks

Selecting ESG frameworks for reporting and how each framework compares.

The future of ESG reporting

Exploring the changes ahead for the ESG reporting sector and key trends.

Guide to GHG Emissions Accounting

How to establish finance-grade data and best-practice for calculating emissions.

Reporting frameworks matrix

Detailed, visual metric coverage of different ESG frameworks. (575 KB)

Guide to Scope 3 Emissions Reporting

How to approach Scope 3 emissions calculations and reporting.

Science-based targets: key elements explained

How to approach Scope 3 emissions calculations and reporting.

Renewable energy procurement options

On-site generation, purchasing green power, renewable energy certificates and more.

Using carbon offsets for decarbonization

A closer look at the key role carbon offsets play in funding green projects.

Unpacking the complexities of GHG accounting

How to account for renewable energy purchases and understanding the GHG Protocol scopes.

Understanding ESG regulations and frameworks CSRD explained

The EU's Corporate Sustainability Reporting Directive and reporting requirements.

TCFD explained

The Task Force on Climate-related Financial Disclosures, recommendations and principles.

SASB explained

The Sustainability Accounting Standards Board, defining financial materiality and more.

SEC’s climate disclosure rule explained

The Securities and Exchange Commission's rule proposal for climate disclosures.

CDP explained

How CDP works for stakeholder reporting, who is using it and more.

GRESB explained

The Global Real Estate Sustainability Benchmark and why it matters.

Additional resources Global Reporting Initiative (GRI) National Australian Built Environment Ratings System (NABERS) Streamlined Energy and Carbon Reporting (SECR) German Supply Chain Due Diligence Act (SCDDA)
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