Global Reporting Initiative (GRI):

It is the most widely used reporting standard and framework all over the world. It is a voluntary framework in most countries. It requires entities to report on how its activities impact the economy environment, and people, including their human rights and how the entity manages these impacts (Impact materiality).

​Business Responsibility and Sustainability Reporting (BRSR)

It is a mandatory framework for large Indian entities listed on the stock exchange. It has many Key Performance Indicators which indicate the performance of the entity in aspects of governance, environment and society.

IFRS S1

It is a reporting standard from the International Financial Reporting Standards body (IFRS). Entities reporting under this standard disclose the financial impacts of the sustainability related risks and opportunities for users of the financial statements, particularly its investors. (financial materiality). It is gradually being adopted in many countries.

Corporate Sustainability Reporting Directive (CSRD)

This framework is applicable to European entities of a certain size to report the sustainability related risk and opportunities and also impact of their activities on the sustainable development (double materiality).

Integrated Reporting <IR>

This framework is based on integrated thinking principles. The objective is to provide a structured approach to the governing body of the entity to organization tailors its business model and assess its ability to create tangible and intangible value (expressed in terms of 6 capitals) and sustaining it in the long term. It focuses primarily on providers of financial capital (investors), particularly those with a long-term view.