Frameworks and standards explained
Many of the questions in the tool are linked to the internationally recognised standards below. A question shows the framework it draws on (for example "GRI 403" or "ISO 45001"), and the detailed results list the ones that apply to what you assessed. A few questions also name other sources, such as WHO or OECD guidance; those are named on the question itself.
Reviewed 2026-10-09. The descriptions are short summaries, not the standards themselves: follow the link for the authoritative text, and check current requirements before relying on any of them for reporting or compliance. Corrections: info@sdsconsulting.org.
GRI · Global Reporting Initiative Standards
The most widely used standards for sustainability reporting. They let an organisation report its most significant impacts on the economy, the environment and people. Numbered topic standards, such as GRI 403 (occupational health and safety) or GRI 205 (anti-corruption), are named on some questions.
ISO 26000 · ISO 26000: Social responsibility
International guidance on social responsibility for every kind of organisation: private, public and non-profit. It covers seven core subjects: organisational governance, human rights, labour practices, the environment, fair operating practices, consumer issues and community involvement. It is guidance, not a standard you can be certified against.
UNGC · UN Global Compact
A voluntary initiative asking organisations to follow ten principles on human rights, labour, the environment and anti-corruption, and to report their progress each year (the Communication on Progress).
ESRS · European Sustainability Reporting Standards
The reporting standards used under the European Union's Corporate Sustainability Reporting Directive, with topic standards for climate, pollution, water, biodiversity, the circular economy, the workforce, workers in the value chain, affected communities, consumers and business conduct. EU rules and timetables are being revised, so check the current requirements before relying on them.
TCFD · Task Force on Climate-related Financial Disclosures
Recommendations (2017) for reporting climate-related risks and opportunities under four headings: governance, strategy, risk management, and metrics and targets. The Task Force finished its work in 2023 and its monitoring passed to the IFRS Foundation; the same structure is carried into IFRS S2.
ISSB · ISSB and the IFRS Sustainability Disclosure Standards
The International Sustainability Standards Board issued IFRS S1 (general sustainability-related disclosures) and IFRS S2 (climate-related disclosures) in 2023. Many countries are adopting or aligning with them, so they are a common baseline for investor-facing reporting.
B Corp · B Corp certification (B Lab)
A certification from B Lab for businesses that meet standards of social and environmental performance, accountability and transparency, assessed through the B Impact Assessment. B Lab has been revising its standards, so check the current requirements.
ISO 14001 · ISO 14001: Environmental management systems
A standard for running an environmental management system: setting policy and objectives, managing environmental risks and legal duties, and improving over time. Organisations can be certified against it.
ISO 45001 · ISO 45001: Occupational health and safety
A standard for managing occupational health and safety so that workers are protected from injury and ill health. It replaced OHSAS 18001 and can be certified.
ISO 31000 · ISO 31000: Risk management
Guidelines on managing risk in any organisation: principles, a framework and a process for identifying, analysing and treating risks. It is guidance, not a certifiable standard.
ILO · ILO fundamental conventions and labour standards
The International Labour Organization's conventions set the minimum standards for decent work. The fundamental ones cover freedom of association and collective bargaining, ending forced labour, ending child labour, ending discrimination, and a safe and healthy working environment.
Sphere · Sphere Handbook
A humanitarian charter and minimum standards for the quality and accountability of humanitarian response, including water, sanitation and hygiene, food security and nutrition, shelter and settlement, and health.
IASC · Inter-Agency Standing Committee guidance
The IASC is the main coordination forum of UN and non-UN humanitarian partners. Its guidelines and reference modules cover areas such as early recovery, protection, accountability to affected people and operational continuity.
Official website (interagencystandingcommittee.org, opens in a new tab)
UNGP BHR · UN Guiding Principles on Business and Human Rights
The 2011 principles on the state's duty to protect human rights, business's responsibility to respect them (including due diligence), and access to remedy for people harmed.
SDGs · UN Sustainable Development Goals
The 17 goals of the 2030 Agenda, adopted by all UN member states in 2015. The SDG numbers shown on questions (for example SDG 3 or SDG 16) are the goals the question contributes to; the questions refer to SDGs 1 to 13 and 15 to 17. The SDG alignment in your detailed results lists the goals linked to the pillars you assessed.
AA1000 · AA1000 standards (AccountAbility)
Standards on accountability and stakeholder engagement: the AA1000 AccountAbility Principles (inclusivity, materiality, responsiveness and impact), the Stakeholder Engagement Standard and the Assurance Standard.
TNFD · Taskforce on Nature-related Financial Disclosures
A framework (2023) for reporting nature-related dependencies, impacts, risks and opportunities, building on the TCFD structure. Check the current status of how it is being taken forward by the ISSB.
UNDRIP · UN Declaration on the Rights of Indigenous Peoples
The 2007 UN General Assembly declaration setting out the rights of Indigenous peoples, including their right to free, prior and informed consent on matters that affect them.