ISSBIFRS S1 / IFRS S2Disclosure baseline · Global investor-focused sustainability disclosure baseline
Tracked SASBSASB StandardsIndustry layer · Industry-based sustainability disclosure topics and metrics
Tracked GRIGRI StandardsImpact layer · Organizational impacts on the economy, environment and people
Tracked ESRSEuropean Sustainability Reporting StandardsJurisdictional layer · EU double-materiality sustainability reporting architecture
Tracked TNFDTNFD RecommendationsNature layer · Nature-related dependencies, impacts, risks and opportunities
Tracked COSOCOSO Internal Control / ERMControl layer · Internal control, risk governance and organizational accountability
Tracked S3GHG Protocol Scope 3Value-chain layer · Value-chain greenhouse gas accounting and reporting
Tracked SDGsUnited Nations Sustainable Development GoalsOutcome layer · Global sustainable-development goals, targets and indicators
Tracked TISFDTaskforce on Inequality and Social-related Financial DisclosuresSocial layer · Social and inequality-related dependencies, impacts, risks and opportunities
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