The main ESG reporting frameworks are the ISSB Standards (IFRS S1 and S2), the EU’s ESRS, India’s BRSR, GRI, SASB, CDP, the legacy TCFD and the UN SDGs. ESRS and BRSR are mandatory for in-scope firms; IFRS S1/S2 bind only where a jurisdiction adopts them; the rest stay voluntary.
ESG reporting frameworks set out what sustainability information a company discloses and how. Eight dominate practice in 2026, split between mandatory regimes and voluntary standards, with heavy consolidation around the ISSB baseline. The table below groups the main frameworks by region and by whether they are compulsory.
The eight main ESG frameworks
| Framework | Region / who uses it | Mandatory or voluntary |
|---|---|---|
| IFRS S1 & S2 (ISSB) | Global baseline; ~21 jurisdictions in force by Jan 2026 (UK, Australia, Canada) | Voluntary unless a jurisdiction adopts it |
| ESRS (EU CSRD) | EU firms over 1,000 staff and turnover above EUR 450m (post-Omnibus) | Mandatory for in-scope firms |
| BRSR / BRSR Core (SEBI) | India, top 1,000 listed entities by market cap | Mandatory |
| GRI Standards | Worldwide; ~3/4 of the 250 largest companies | Voluntary |
| SASB Standards | Industry-based; maintained by the ISSB | Voluntary |
| TCFD | Climate; now folded into IFRS S2 | Legacy, voluntary |
| CDP | Global environmental disclosure platform | Voluntary |
| UN SDGs | 17 goals; global goal-setting reference | Voluntary |
How the frameworks fit together
The field has converged: SASB moved under the IFRS Foundation in 2022 and TCFD monitoring passed to it from 2024, while GRI is building interoperability with the ISSB so one dataset can feed both. Two hard mandates stay distinct, the EU’s ESRS and India’s BRSR, whose scope and assurance rules keep shifting. BRSR Core adds assured KPIs on a glide path reaching the full top 1,000 by FY2026-27. The practical takeaway: an Indian exporter to the EU may face BRSR at home and ESRS abroad, while voluntary standards like GRI and CDP round out the disclosure. GreenSutra’s consultants map each disclosure to the right standard through ESG solutions, and the ESG guide explains how the pieces connect.
Sources: IFRS Foundation – ISSB and TCFD · European Commission – Corporate sustainability reporting · SEBI – BRSR Core circular