ESG & sustainability reporting: standards and frameworks

The family holds four kinds of record. Reporting frameworks, the GRI Standards, IFRS S1 and S2 from the ISSB, the SASB Standards, TCFD, the Integrated Reporting Framework and AA1000, set what to disclose and for whom. Regulations, CSRD with the ESRS, the EU Taxonomy, SFDR, EUDR, CBAM, CSDDD and SEBI BRSR in India, make disclosure or due diligence a legal duty for the companies in scope. Scored disclosures, ratings and certifications, CDP, EcoVadis, GRESB, the S&P Global CSA and B Corp, turn answers into a result that investors and customers compare. Guidance and principles, ISO 26000, ISO 32210 and the UN Global Compact, shape the approach without a certificate. Requests come from investors, lenders, regulators and stock exchanges, and from large customers passing their own reporting duties down the supply chain. What connects the family is the data and the materiality judgement. Most frameworks draw on the same emissions inventory, governance facts, policies and indicators, but each reads them differently: the ESRS on a double materiality basis, the ISSB standards from the investor’s view, the GRI Standards through impacts on the economy, the environment and people.

Sterling builds that foundation once and maps it to each disclosure you owe: the materiality assessment, the data and evidence trail, the report or questionnaire, and readiness for assurance where it applies, including engagements under ISAE 3000 and ISAE 3410. You choose Design™, where we develop and your team implements under our expert advice and supervision, or Drive™, where we design and build under your approval, fully managed. Either way, Effivity is included at no additional cost to hold indicators, evidence, owners and deadlines from one reporting cycle to the next. Sterling does not assure, score or rate: the statutory auditor or an independent assurance provider gives the assurance conclusion, and the scheme owner, such as CDP or EcoVadis, gives the score.

• GRI StandardsGRI Standards Sustainability reporting consulting: your most significant impacts on economy, environment and people reported with data that survives assurance.
• CSRD / ESRSCSRD and ESRS Sustainability reporting consulting: double materiality, ESRS disclosures and data prepared for limited assurance of your statement.
• ISSB IFRS S1 / S2ISSB reporting consulting for sustainability and climate disclosures investors rely on: risks, opportunities and data prepared for assurance where required.
• EcoVadisEcoVadis rating consulting: evidence on environment, labour and human rights, ethics and sustainable procurement, prepared for the assessment EcoVadis runs.
• CDPCDP disclosure consulting: a complete, evidenced response on climate, forests and water, prepared with your team. CDP scores disclosures; it does not certify.
• ISO 26000ISO 26000 social responsibility consulting: apply its seven core subjects in your decisions and reporting. ISO 26000 is guidance and is not certifiable.
• GHG ProtocolGHG Protocol inventory consulting: scope 1, 2 and 3 emissions on boundaries and methods an outsider can test, ready for independent verification.
• SBTiSBTi Target Validation certification consulting: near-term and net-zero targets built on your inventory and prepared for validation by SBTi Services.
• SASB StandardsSASB Standards reporting and requirements: the 77 industry standards, topics, metrics and protocols, IFRS S1 links, no certificate, cost and timeline.
• TCFDTCFD reporting consulting: the four pillars and eleven disclosures, UK FCA rules, the move to IFRS S2, cost and timeline factors, and an all-inclusive Sterling plan.
• EU TaxonomyEU Taxonomy compliance and requirements: six objectives, DNSH, minimum safeguards, turnover, CapEx and OpEx KPIs, and the simplified rules applying from 2026.
• SFDRSFDR compliance and requirements for asset managers, insurers and advisers: Article 8 and 9 products, PAI statements, RTS and an all-inclusive disclosure programme.
• CSDDDCSDDD compliance and requirements after Omnibus I: scoping, risk-based due diligence, complaints, monitoring and the 2029 start, delivered in one all-inclusive proposal.
• EUDREUDR compliance and requirements for cattle, cocoa, coffee, palm oil, rubber, soya and wood: due diligence, risk assessment and the 30 December 2026 date.
• CBAMCBAM compliance and requirements explained: authorised declarant status, the 50-tonne threshold, verified embedded emissions and how Sterling helps you prepare.
• SEBI BRSR (India)SEBI BRSR compliance and BRSR Core readiness for India's top 1000 listed companies: nine principles, assurance or assessment, value chain. All-inclusive support.
• B CorpB Corp certification made clear: the new B Lab Standards, Foundation Requirements, seven Impact Topics, the audit route and how Sterling prepares you.
• Integrated Reporting FrameworkIntegrated Reporting Framework implementation and requirements: apply the IFRS Foundation's January 2021 framework with Sterling. No certificate exists.
• AA1000AA1000 implementation and requirements: apply the AccountAbility Principles and SES, then prepare for AA1000AS v3 assurance by a licensed provider. All-inclusive proposal.
• ISAE 3000 / 3410 assurance readinessISAE 3000 assurance readiness for non-financial and GHG information: criteria, evidence and controls ready for your practitioner, and the ISSA 5000 changeover.
• GRESBGRESB assessment explained: Real Estate, Infrastructure and Development components, the annual cycle, validation and ratings, and how Sterling prepares you.
• S&P Global CSA (DJSI)S&P Global CSA assessment support: the three dimensions, invitation and CSA as a Service, DJSI now Dow Jones Best-in-Class, and evidence ready for your score.
• UN Global Compact / SDGsUN Global Compact participation and requirements: apply the Ten Principles, support the SDGs and prepare your annual Communication on Progress. All-inclusive proposal.
• ISO 32210ISO 32210 implementation for banks, investors and insurers: apply the seven sustainable finance principles to governance, risk and reporting, in one all-inclusive proposal.

Cards run from the most requested frameworks to the specialist ones. Some records also appear in a related family, such as environment, energy and climate.