Reporting frameworks

  • Release version: Australia
  • Updated March 12, 2026
  • 2 minutes to read
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    Summary of Reporting Frameworks

    The Operational Sustainability Management application supports various sustainability reporting frameworks, enabling organizations to report on their economic, environmental, social, and governance (ESG) performance. The Unified content management application acts as a centralized repository for frameworks, citations, metric definitions, and emission factors, facilitating the adoption of ESG frameworks.

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    Note that with the Xanadu release, the Sustainability Accounting Standards Board (SASB) Global Reporting Initiative (GRI) content accelerator will be deprecated but still supported on existing instances.

    Key Features

    • GRI Standards: These standards help organizations understand and transparently report their impacts on the economy, environment, and society, promoting sustainable development.
    • SASB Standards: This framework provides guidance for companies to disclose financially material sustainability information to investors, enabling better management and communication of sustainability data.
    • New Citation Form Field: The citation form in the Operational Sustainability Management application now includes a "Reporting requirements and recommendations" field that outlines guidelines from reporting organizations.

    Key Outcomes

    With the updated citation form, organizations can ensure compliance with specific reporting requirements, including:

    • Calculating greenhouse gas (GHG) emissions intensity ratios.
    • Identifying organization-specific metrics for these calculations.
    • Reporting on the types of GHG emissions included in the intensity ratio (Scope 1, Scope 2, and Scope 3).
    • Providing breakdowns of intensity ratios by business unit, facility, country, source type, and activity when necessary for transparency.

    This structured approach aids organizations in enhancing their sustainability reporting, improving transparency and comparability over time.

    The Operational Sustainability Management application uses several sustainability reporting frameworks to help organizations report their economic, environmental, social, and governance performance. The Unified content management application is a centralized repository of frameworks, citations, metric definitions, and emission factors. Using this application accelerates the adoption of ESG frameworks.

    Important:

    Starting with the Xanadu release, Sustainability Accounting Standards Board (SASB) Global Reporting Initiative (GRI) content accelerator are deprecated. It will be hidden and no longer activated on new instances but will continue to be supported. The Unified content management application provides the latest experience for this functionality.

    The GRI Standards enable any organization to understand and report on their impacts on the economy, environment, and people in a comparable and credible way, thereby increasing transparency on their contribution to sustainable development.

    The Sustainability Accounting Standards Board (SASB) is an ESG guidance framework that sets the standards for the disclosure of financially material sustainability information by companies to their investors. SASB Standards enable businesses to identify, manage, and communicate financially material sustainability information to their investors.

    The Operational Sustainability Management application is shipped with the Global Reporting Initiative (GRI) Content Accelerator for Operational Sustainability and Sustainability Accounting Standards Board (SASB) content pack.

    Updates in the citation form

    When the Operational Sustainability Management application is installed in the instance, the citation form displays a new field titled as Reporting requirements and recommendations in the Reporting section. This field provides the guidelines about the reporting requirements provided by the reporting organization.
    Note:
    The Reporting requirements field is displayed only when the Operational Sustainability Management application is installed.
    See the following sample information that is provided by the reporting organization in the Reporting requirements field in the citation form: The reporting organization shall report the following information: a. GHG emissions intensity ratio for the organization. b. Organization-specific metric (the denominator) chosen to calculate the ratio. c. Types of GHG emissions included in the intensity ratio; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3). d. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. 2.7 When compiling the information specified in Disclosure 305-4, the reporting organization shall: 2.7.1 calculate the ratio by dividing the absolute GHG emissions (the numerator) by the organization-specific metric (the denominator); 2.7.2 if reporting an intensity ratio for other indirect (Scope 3) GHG emissions, report this intensity ratio separately from the intensity ratios for direct (Scope 1) and energy indirect (Scope 2) emissions. Reporting recommendations 2.8 When compiling the information specified in Disclosure 305-4, the reporting organization should, where it aids transparency or comparability over time, provide a breakdown of the GHG emissions intensity ratio by: 2.8.1 business unit or facility; 2.8.2 country; 2.8.3 type of source; 2.8.4 type of activity.