Sustainability Frameworks
The cool kid framework that uses impact materiality but not financial materiality
GRI
One of the 4 core content where the identification of sustainability-related risks and opportunities have to be disclosed
Strategy
GHG emissions: Activity Data x _______ = Carbon dioxide emissions
Emission Factor
The main character and primary audience for financial materiality
Investors
When your SR is more fiction than fact, with claims that are misleading, exaggerated, or unsupported by evidence
Two frameworks that became official members consolidated into the IFRS sustainability squad
SASB & IR
SRROs are risks and opportunities that could reasonably be expected to affect the entity’s cash flows, its access to finance or cost of capital over the _____, _____, ______
Short, medium, long term
What you should give to your readers who are on a hunt for your material topics
Content Index
This is necessary to understand before determining your organization’s financially material topics
Impact materiality
The simple framework used to organize and package key messages in a sustainability report
Message House
A model representing sustainability and the relationship of the economy, society, and environment recognizes that quality life of people and economy are dependent on a healthy biosphere
Nested Dependencies Model
In governance disclosures, these are the key players expected to oversee, identify, manage, and monitor sustainability or climate related risks and opportunities
Board and Management
This type of emissions is generated when your office lights are on, the air conditioner is running, and the electricity bill has arrived.
Scope 2 Emissions
Two components that have to be assessed in calculating the risk score
Likelihood & Severity of Impact
There should be a clear link to your _______ when writing the content of your sustainability report.
Material Topics
A materiality definition should you adopt if you are an organization that wants to prepare a report for your investors, employees, and supported communities
Double materiality
If sustainability professionals had a reliable crystal ball to explore the different possible futures, this is the tool they would use
Scenario Analysis
The SEC MC2025-16 will require limited assurance for this type of data
Scope 1 & 2 emissions
When ISSB Standards need help identifying sustainability-related risks and opportunities, they turn to these 2 frameworks for guidance?
SASB & CDSB
The 3 most common types of reports
Integrated Report, Sustainability Report, & Annual and Sustainability Report
How sustainable development is defined by the 1987 Brundtland Commission report
Development that meets the needs of the present without compromising the ability of future generations to meet their own needs
A mechanism designed to help companies with different levels of capability and preparedness to apply the IFRS Sustainability Disclosure Standards
Proportionality Mechanisms
A framework that acts as the rulebook for external assurance if your SR is about to be audited
ISSA 5000
A double materiality approach is required this this jurisdiction
European Union
These make up the roof and base of a message house
Key Message & Proof Points/Metrics