Reporting frameworks

  • Release version: Yokohama
  • Updated July 31, 2025
  • 2 minutes to read
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    Summary of Reporting frameworks

    The ESG Management application is designed to assist organizations in reporting their economic, environmental, social, and governance performance through various sustainability reporting frameworks. It includes the ESG content accelerator application, which serves as a centralized repository for frameworks, citations, metric definitions, and emission factors, streamlining the adoption of ESG practices.

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    Key Features

    • The application provides access to the latest reporting frameworks, including the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB).
    • Starting with the Xanadu release, SASB and GRI content accelerators will be deprecated but remain supported for existing instances.
    • A new field in the citation form, titled Reporting Requirements and Recommendations, outlines specific reporting guidelines from the reporting organization.

    Key Outcomes

    Organizations utilizing the ESG Management application can expect to:

    • Effectively report their impacts, enhancing transparency regarding their contributions to sustainable development.
    • Better manage sustainability information that is financially material to investors.
    • Receive structured guidelines on GHG emissions reporting, including intensity ratios and specific metrics, aiding in clarity and comparability of reports.

    The ESG Management application uses several sustainability reporting frameworks to help organizations report their economic, environmental, social, and governance performance. The ESG content accelerator 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 ESG content accelerator 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 ESG 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 ESG 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 ESG 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.