Environmental and Social Policy (ESP). EBRD 

The key document outlining the EBRD's commitment to promoting "environmentally sound and sustainable development" across its entire spectrum of investment activities and technical cooperation initiatives.

IFC's Performance Standards on Environmental and Social Sustainability

The performance standards are client-oriented and provide guidelines for identifying risks and impacts. They are designed to help avoid, mitigate, and manage risks as a way of conducting business based on sustainable development principles. This includes stakeholder engagement and the client's commitment to disclosing project-level activity information.

Environmental and Social Standards (ESS). World Bank

The World Bank standards cover areas such as the assessment and management of environmental and social risks and impacts, labor resources and working conditions, resource efficiency and pollution prevention and management, community health and safety, land ownership, biodiversity conservation and sustainable management of living natural resources, and cultural heritage, among others.

Consolidated Set of the GRI Standards 2021

This document contains the complete set of Global Reporting Initiative (GRI) Sustainability Reporting Standards. It includes the latest versions of the Standards available as of October 5, 2021.

Reporting with the Sector Standards. GRI

As a new addition to the GRI Standards family, the Sector Standards are designed to help identify the most significant industry impacts and reflect stakeholder expectations for sustainability reporting. They describe the industry's sustainability context, outline probable material topics for organizations based on the industry's most significant impacts, and list disclosures that are crucial for the industry to report on.

SASB Standards

The SASB Standards enable organizations to disclose information about sustainability-related risks and opportunities that can reasonably be expected to affect an organization’s cash flows, access to finance, or cost of capital in the short, medium, and long term. The SASB Standards identify the sustainability issues most important for investor decision-making across 77 industries.

IFRS Sustainability Standards 

The IFRS Foundation is a non-profit organization established to develop high-quality, understandable, enforceable, and globally recognized accounting standards and sustainability disclosure standards.

TCFD Recommendations

The TCFD recommendations for disclosing climate-related financial information are widely accepted and applicable to organizations across different sectors and jurisdictions. They are designed to produce decision-useful, forward-looking information that can be integrated into mainstream financial filings.

CDP's alignment with disclosure frameworks and standards

CDP plays a crucial role in helping organizations navigate rapidly changing conditions. By aligning its corporate questionnaire with the most current global frameworks and standards, CDP ensures true compatibility, bringing them together in one place. CDP disclosure serves as a universal tool for understanding market and regulatory requirements, supporting organizations in their compliance journey.

CDSB Framework for reporting environmental and social information

The CDSB conceptual framework for reporting on environmental and social information is designed to assist organizations in preparing and presenting environmental and social information in their primary reports for the benefit of investors. It enables investors to assess the relationship between specific environmental and social issues and an organization's strategy, performance, and outlook.

SME GOVERNANCE GUIDEBOOK

This Guidebook is written specifically for small and medium-sized enterprises and provides insight into the particular risks that these businesses often face. It offers an SME-specific governance framework that encompasses institutional structures, policies and practices that help mitigate these risks and support sustainable business growth.