A materiality assessment is a tool for identifying and prioritizing the ESG (Environmental, Social, and Governance) topics that are most relevant to a business's operations and stakeholders.
Designed to identify and standardize disclosure for the sustainability issues most relevant to investor decision-making in each of 77 industries. Also consult the following, "Companies reporting with SASB Standards."
General Requirements for Disclosure of Sustainability-related Financial Information issued by the International Sustainability Standards Board (ISSB). Also consult the "IFRS Knowledge Hub"
This Standard requires an entity to disclose information about climate-related risks and opportunities that could reasonably be expected to affect the entity’s cash flows, its access to finance or cost of capital over the short, medium or long term. Note that in 2024, companies will all be preparing and disclosing an ISSB S2-aligned data set.
Used by more than 10,000 organizations in over 100 countries, the GRI Standards offer guidance and support to help companies get started with sustainability reporting. Founded in 1997, GRI feeds into Morningstar: Sustainalytics.
A nongovernmental organization (NGO) that promotes sustainability through ESG. The six principles of responsible investment were launched at the New York Stock Exchange in 2006; there are now over 7,000 signatories.
Based on 7 principles and structured around four thematic areas that represent core elements of how organizations operate: Governance, strategy, risk management, and metrics and targets. CRFRA, or SB 261, will soon require businesses in California (with revenue of at least $500M) to prepare and submit climate-related financial risk reports that cover climate-related financial risks consistent with these recommendations.
A set of recommended disclosures structured around the four recommendation pillars of governance, strategy, risk and impact management, and metrics and targets. Includes industry-specific guidance as well; scroll down on the page.
Real estate funds, REITs, property companies, real estate developers, infrastructure fund managers and asset operators use GRESB to assess their ESG performance.