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Measure & Report  ·  1.2.1

Voluntary Disclosure Frameworks

Voluntary disclosure frameworks provide standardized structures for companies to report their climate-related emissions, risks, opportunities, and governance to investors, customers, and other stakeholders. The primary frameworks — CDP, GRI, SASB, and TCFD — have become de facto requirements for institutional investors and are increasingly embedded in regulatory regimes.

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Self-Assessment

Select where your organization currently operates and where you want to get to. There is no obligation to reach "Leading Org." — choose the target that is right for your business context and investment capacity.

📍 Current Level
🎯 Target Level
Select your current and target levels above to map your assessment on this initiative.
Fundamental
Market Standard
Above Average
Leading Org.

Technology

  • Basic sustainability section in annual report covering high-level emissions and environmental initiatives
  • GRI Standards reference (GRI 305 for emissions) applied to structure initial environmental disclosures

Process

  • Completing CDP Climate Change questionnaire for the first time (starting with self-response, no third-party review)
  • Identifying which voluntary frameworks are most relevant to key investor and customer audiences
  • Designating a disclosure owner responsible for coordinating data collection across functions

Financing

  • Internal sustainability team manages disclosure with limited external support
  • CDP membership fee and basic consultant guidance as primary external costs

Technology

  • Fundamental Technologies +
  • TCFD-aligned disclosure covering all four pillars: governance, strategy, risk management, metrics and targets
  • SASB standard applied for industry-specific sustainability accounting and comparison to sector peers

Process

  • Achieving CDP score of B or above through improved data quality and program depth
  • Aligning sustainability report structure to GRI Universal Standards with GRI-referenced index
  • Disclosing climate scenario analysis (1.5°C and 2°C or higher scenarios) per TCFD recommendations

Financing

  • External ESG consultant engaged to support TCFD scenario analysis and framework gap assessment
  • Sustainability report production costs ($50K–200K) budgeted annually as investor relations investment

Technology

  • Market Standard Technologies +
  • Integrated reporting platform producing CDP, TCFD, GRI, and SASB outputs from single data source
  • Climate scenario analysis using quantitative models (transition risk and physical risk) informing strategy

Process

  • Achieving CDP Leadership score (A or A–) across climate, water, and forests as applicable
  • Publishing TNFD (Taskforce on Nature-related Financial Disclosures) aligned nature disclosure
  • Integrating climate risk disclosures into 10-K, proxy statement, and investor day materials

Financing

  • CDP Leadership score actively marketed to investors, customers, and talent as competitive differentiator
  • Disclosure program ROI measured via ESG rating improvements (MSCI, Sustainalytics, ISS) and investor engagement

Technology

  • Above Average Technologies +
  • Real-time sustainability data platform enabling on-demand disclosure updates beyond annual reporting cycle
  • Machine-readable XBRL-tagged sustainability data published alongside financial statements

Process

  • Recognized CDP A-list company — publicly celebrated and used in external communications and brand positioning
  • Contributing to framework development: participating in GRI, TCFD, and ISSB standard-setting working groups
  • Publishing quarterly sustainability progress updates aligned with financial reporting cadence

Financing

  • Disclosure excellence directly linked to preferential access to sustainability-linked financing and green bonds
  • ESG data quality and transparency recognized in analyst reports as contributing to premium valuation

Related Pathways

← All Pathways 5.1.1 Emissions Inventory 5.2.2 Regulatory Reporting 5.2.3 Target Setting