Reporting & Disclosure Standards (GRI, SASB, TCFD)
Learn how to prepare sustainability reports using leading disclosure frameworks and standards.
Course Category
Sustainable Business Practices (Leadership Track)
Lecturer
Oliver
Grant
Enrolled Learners
0 learners
Last Updated
22-12-2025
Level
All Levels
Available Language(s)
English
What you'll learn
- Differentiate between GRI, SASB, and TCFD frameworks and their applications.
- Identify material topics and develop a reporting boundary.
- Design data collection processes and governance for reliable disclosures.
- Prepare narrative and metrics suitable for investors, regulators, and stakeholders.
Requirements
Familiarity with sustainability reporting concepts is helpful. No strict prerequisites.
Description
Gain practical knowledge of GRI, SASB, and TCFD reporting standards, including materiality, data collection, and assurance considerations. The course includes guidance on how to select frameworks, map data, and tell a transparent sustainability story.
GRI, SASB, and TCFD are leading global disclosure frameworks. GRI focuses on broader organizational impacts, SASB targets industry-specific, financially material topics, and TCFD emphasizes climate-related financial risks and opportunities. Together, they help organizations communicate sustainability performance clearly to investors and stakeholders.
GRI provides broad sustainability disclosure across multiple topics and stakeholder groups. SASB concentrates on financially material issues specific to industries. TCFD centers on climate-related governance, strategy, risk management, and financial implications. organizations often use a combination to cover all relevant aspects.
Materiality means topics that could influence stakeholders' decisions. GRI uses impact materiality (stakeholder impact), SASB uses financially material topics relevant to the industry, and TCFD focuses on material climate-related financial risks and opportunities. You tailor disclosures to these material topics.
Define organizational boundaries (control vs. equity), determine which entities, operations, and geographies to include, and decide which aspects of the value chain impact material topics. Consider products, services, and external partners that influence disclosures.
Common topics include governance, strategy, risk management, and metrics. Climate-related metrics (emissions, energy, water, waste), supply chain impacts, human rights, and community relations are frequently covered, with SASB providing industry-specific topics and GRI casting a wider net.
Identify data owners, establish consistent definitions, collect data from reliable sources, and align indicators to framework-specific disclosures. Create a cross-framework data map to ensure consistency across reports.
Implement data quality controls, assign governance roles, validate data through checks, and consider third-party assurance where appropriate. Document evidence and methodologies to support assurance activities.
Start with material topics common to all frameworks, build a core disclosure section aligned with those topics, then add framework-specific sections. Use a disclosure map and cross-reference indicators to avoid duplication.
Strong executive sponsorship, board oversight, clear roles (e.g., CSO/CFO), cross-functional teams, and documented policies. Governance should ensure accountability, transparency, and alignment with strategy.
TCFD recommends disclosures across governance, strategy, risk management, and metrics/targets, including climate-related scenario analysis. Link climate considerations to financial implications and management decisions.
Scenario analysis evaluates how different plausible climate futures could affect strategy and financial performance. It helps assess resilience, identify risks and opportunities, and inform planning.
Identify key stakeholders, gather input on material topics and reporting preferences, and maintain open, transparent dialogue. Use stakeholder insights to shape disclosures and improve trust.
Common metrics include energy use and intensity, greenhouse gas emissions (Scope 1/2/3), water, waste, and safety. SASB adds industry-specific metrics; GRI covers broader topics such as governance, impacts, and social metrics.
Familiarity with sustainability concepts and basic data literacy helps. No formal prerequisites are required.
Governance sets accountability and strategy direction, while risk management identifies climate and sustainability risks. Both feed into robust, credible disclosures.
Explain methodologies, data sources, and assumptions clearly; provide evidence and, where appropriate, assurance statements. Present a transparent narrative tied to material topics.
This quiz tests knowledge of environmental sustainability reporting and disclosure standards, focusing on GRI, SASB, and TCFD. It covers framework purposes, structure, materiality concepts, sector-specific disclosures, and climate-related risk governance to assess readiness for transparent and compliant reporting.
$149.00
This Course Include
1 hours
1 quizzes
33 lessons
Full lifetime access
Popular Course
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$149.00
