As expectations to report ESG data have intensified, myriad ESG reporting frameworks have been developed to guide organizations' reporting of their sustainability-related impacts, performance, risks, opportunities, and strategies. While all frameworks demand some form of ESG data, they vary widely in reporting methodology, disclosure content, target audience, and level of industry adoption. This Guidance Report aims to provide clarity on the current ESG reporting landscape by identifying, describing, and categorizing the key ESG reporting frameworks and offering insight into why, how, and when they should be applied. Given the Verdani Institute for the Built Environment’s (VIBE) focus on built environment sustainability, the frameworks covered are most relevant for the commercial real estate industry, yet this information is also intended to be useful for most U.S.-based companies.

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41 ESG reporting frameworks reviewed

This Guidance Report organizes 41 frameworks into five categories:

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• standards and guidance frameworks

• voluntary disclosure frameworks

• involuntary third-party aggregators

• net zero emissions initiatives

• regulatory frameworks

For each category, we provide tables that allow for easy interpretation of the frameworks’ similarities and differences, offering companies, investors, and regulators a comprehensive guide to disclosures and their applications.