International standards & frameworks

Voluntary disclosure platform for cities, states and corporates, aligned with IFRS S2 and ESRS E1.

EU Corporate Sustainability Reporting Directive and the European Sustainability Reporting Standards. Mandatory sustainability reporting for in-scope companies and EU-listed groups.

Mandatory due-diligence on human rights and environmental impacts across the value chain.

World's most widely used multi-stakeholder sustainability reporting standards (Universal, Topic, Sector).

First comprehensive global assurance standard for sustainability information. Reporting-framework-neutral (works with ISSB, ESRS, BRSR Core, GRI). Supports limited and reasonable assurance, single and double materiality.

Global baseline of investor-focused sustainability-related (S1) and climate-related (S2) financial disclosures. Consolidates TCFD recommendations.

Voluntary disclosure framework on climate-related financial risks (governance, strategy, risk management, metrics & targets).

Disclosure recommendations on nature-related financial dependencies, impacts, risks and opportunities. LEAP approach (Locate, Evaluate, Assess, Prepare).

Risk-management framework adopted by financial institutions to identify, assess and manage environmental and social risks in project finance, project-related corporate loans and bridge loans.

Glasgow Financial Alliance for Net Zero — umbrella convening sector-specific net-zero alliances for banks (NZBA), asset owners (NZAOA), asset managers (NZAM) and (formerly) insurers (NZIA, dissolved 2023). Provides target-setting frameworks, transition plan guidance and methodology references.

Eight Performance Standards used by IFC and ~120 banks (via the Equator Principles) to assess and manage E&S risk in project finance and corporate lending.

Library of climate scenarios used by central banks and prudential supervisors to assess macro-financial risks. Latest vintage spans Net Zero 2050, Below 2°C, Disorderly, Hot House World and Too-Little-Too-Late.

Standard for measuring and disclosing GHG emissions associated with loans, investments and (now) insurance underwriting portfolios.

Globally adopted corporate accounting and reporting standard for Scope 1, 2 and 3 GHG emissions. Foundation for ISSB IFRS S2 metrics, BRSR Core climate KPIs and SBTi target-setting.

Globally recognised methodology for calculating and reporting GHG emissions from logistics across road, rail, sea, air, inland waterways and warehousing.

Scientific assessment (AR6) and methodological guidelines for national GHG inventories. Used by Parties for BUR / BTR submissions and by sub-national / corporate inventories as a reference.

Principles and requirements for life-cycle assessment.

Quantification and reporting of GHG emissions and removals at the organisation (Part 1) and project (Part 2) level; verification (Part 3).

Specifies principles, requirements and guidelines for the quantification of the carbon footprint of products (CFP), based on ISO 14040/14044 LCA.

Specifies principles, requirements and guidance for carbon-neutrality claims at organisation and product levels. Replaces PAS 2060 for new claims.

Sets criteria and recommendations for corporate near-term and net-zero target setting consistent with limiting warming to 1.5°C.

IFC-developed building certification optimised for emerging markets; certifies design and operations against thresholds for energy, water and embodied energy in materials.

MNRE-supported Indian green-building rating run jointly with TERI.

India-specific green building rating run by CII; covers new buildings, factories, schools, residential, neighbourhoods.

Green building rating system covering BD+C, ID+C, O+M, Cities and Communities.

Site-level water stewardship standard with four certification levels (Core, Bronze, Silver, Gold, Platinum). Drives understanding of catchment context, water balance, water quality, important water-related areas (IWRAs) and WASH.

Statutory appliance/equipment energy-efficiency labelling under the Energy Conservation Act. Covers ACs, refrigerators, fans, motors, distribution transformers, LEDs, deep-freezers, geysers, pumps, etc.

Indian company-level green rating run by CII Sohrabji Godrej Green Business Centre. Scores manufacturing units across energy, water, GHG, materials, waste, supply chain, lifecycle, product stewardship and innovation.

Requirements for an environmental management system enabling organisations to enhance environmental performance.

Requirements for an energy management system; companion to PAT/CCTS energy controls.

Multilateral treaty establishing the global temperature goal (well below 2°C, pursuing 1.5°C), NDCs, transparency framework and climate finance commitments.

International carbon-market mechanisms under the Paris Agreement: Art 6.2 (bilateral ITMOs), Art 6.4 (PACM — centralised mechanism), Art 6.8 (non-market).

Guidance standard (non-certifiable) on social responsibility covering organisational governance, human rights, labour, environment, fair operating practices, consumer issues and community development.

Government-backed recommendations on responsible business conduct covering human rights, employment, environment, bribery, consumer interests, science & technology, competition and taxation.

Voluntary corporate sustainability initiative built on Ten Principles covering human rights, labour, environment and anti-corruption. Participants file an annual Communication on Progress (CoP).

Authoritative global framework on business respect for human rights, structured around three pillars: state duty to protect, corporate responsibility to respect, and access to remedy.

EU import tariff on embedded direct (and from 2026 some indirect) emissions in cement, iron & steel, aluminium, fertilizer, hydrogen and electricity. Authorised CBAM Declarant regime; default values with country and product mark-ups.

Bans EU import / export of cattle, cocoa, coffee, palm oil, rubber, soy and wood products linked to deforestation after 2020-12-31. Operators submit Due-Diligence Statements (DDS) with geolocation polygons.

Standard for jurisdictional and national-scale REDD+ crediting: emissions reductions from reduced deforestation/degradation, removals from reforestation, and HFLD (High Forest, Low Deforestation) approaches.

Global market-based scheme requiring international airlines to offset emissions above a 2019 baseline using ICAO-eligible emissions units. Covers operators flying between participating states.

High-quality voluntary carbon and SDG-impact certification, strong in cookstoves, biogas, water and renewable energy access.

Quality threshold for voluntary carbon credits — ten Core Carbon Principles spanning governance, emissions impact and sustainable development.

Quality threshold for buyer-side claims using voluntary carbon credits.

World's largest voluntary carbon program. Issues VCUs from approved methodologies across AFOLU, energy, waste, transport, industrial sectors.

Commitment to double energy productivity, implement an energy management system (e.g. ISO 50001), and/or net-zero carbon buildings within a defined timeframe.

Commitment to electrify corporate fleets and install EV charging for staff/customers by 2030.

UN Convention on Biological Diversity framework with 4 long-term goals and 23 action targets to halt and reverse nature loss by 2030. Target 15 specifically addresses corporate biodiversity disclosure.

Global initiative committing companies to source 100% renewable electricity by a target year (commonly 2030–2050). Run by Climate Group in partnership with CDP.

Methods for companies to set science-based targets across freshwater, land, biodiversity and oceans. Built on the AR3T action framework (Avoid, Reduce, Restore & Regenerate, Transform) and aligned to the Kunming-Montreal Global Biodiversity Framework.

UN Global Compact corporate platform on water. Endorsing CEOs commit to action across six elements: direct operations, supply chain, watershed management, collective action, public policy, community engagement and transparency.

Global UN-backed campaign rallying non-state actors (cities, regions, businesses, investors) to halve emissions by 2030 and reach net-zero by 2050. Validated via Climate Action partner initiatives (SBTi, Business Ambition for 1.5°C, etc.).