Reports

CII Research and Education Fund | Sustainability Reporting Frameworks: A Guide for CIOs

Over the past two decades, sustainability reporting frameworks have proliferated around the world, aiming to improve company transparency and comparability on environmental, social and governance (ESG) practices relevant to investors and, to a varying extent, other stakeholders. This report focuses on four of the most commonly cited ESG reporting frameworks: the Climate Disclosure Project (CDP), the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB) and the Task Force on Climate-related Financial Disclosures (TCFD). The report provides chief investment officers (CIOs) of U.S. pension funds and investors more generally a basic understanding of the frameworks and their fundamental differences.

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Over the past two decades, sustainability reporting frameworks have proliferated
around the world, aiming to improve company transparency and comparability
on environmental, social and governance (ESG) practices relevant to investors
and, to a varying extent, other stakeholders. This report focuses on four of the
most commonly cited ESG reporting frameworks: the Climate Disclosure Project
(CDP), the Global Reporting Initiative (GRI), the Sustainability Accounting
Standards Board (SASB) and the Task Force on Climate-related Financial
Disclosures (TCFD). The report provides chief investment officers (CIOs) of U.S.
pension funds and investors more generally a basic understanding of the
frameworks and their fundamental differences.

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