Skip to main content

Standards to help you navigate your sustainable finance journey.

Resource Hub – Standards or disclosure systems

Standards or disclosure systems  

Explore key standards or disclosure systems that help financial professionals structure information for reporting and disclosure. The image below provides an overview of standards, explaining what they are, as well as when and why to use them. The table below provides an overview of the main standards relevant to the field. You can filter by target audience, themes, or search directly using keywords. For the best experience, we recommend accessing this page on a laptop and viewing it in full-screen mode

Find a Standard
wdt_ID Name Description Targets Themes Members / AUM
1 CDP disclosure system Measure and manage risks and opportunities on climate change, water security and deforestation, informing decisions & helps engaging with companies. Companies, Financial Institutions Biodiversity, Emissions, GHG Emissions, Environment, Water 700+ investors / $142 tn
2 CDSB’s - Accounting for Climate Identify how climate-related matters should be integrated into companies financial reporting, based on IFRS. Companies, Financial Institutions Accounting, Climate-Related, Climate Risk NA
3 Climate Bonds Standard (CBS) Guidance on eligibility criteria, content of framework document, prior and post issuance reporting & review, reviewers & labelling status. Bond issuers, Capital Markets, Investors Climate-Related, Environment $279 billion volume of certified debt
4 Corporate Human Rights Benchmark Provide a comparative snapshot of the largest and companies in high-risk sectors, looking at the policies, processes, and practices they have in place to systematise their human rights approach and how they respond to allegations.  Companies, Financial Institutions Human Rights, Social NA
5 EFFRAG EU Sustainability Reporting Standards (ESRS) Exposure Drafts (EDs) Set of standards required under the Corporate Sustainability Reporting Directive (CSRD) proposal covering the full range of sustainability matters. Companies, Financial Institutions Biodiversity, Clients Responsibility, Climate-Related, Emissions, Environment, Governance, Pollution, Regulation, Resources, Sustainability, Water, Workforce, Social NA
6 European Green Bond Standard (EU GBS) Standardise how to use green bonds to raise funds on capital markets to finance large-scale investments. Bond Issuers, Capital Markets, Investors Climate-Related, Environment NA
7 Findatex European ESG Template (EET) Facilitate the exchange of data between product manufacturer and distributor to fulfill ESG-related regulatory requirements (SFDR, Taxonomy, MiFID II, IDD). Asset Managers, Banks, Distributors, Insurances, Pension Funds, Product Manufacturers Environment, Governance, Regulation, Social 8 / NA
8 Financial System Benchmark Assess and rank the 400 most influential financial institutions on their contribution to global goals, such as the SDGS and the Paris Agreement. Financial Institutions SDGs, Sustainability 400 / NA
9 GHG Protocol Corporate Accounting and Reporting Standard Provide requirements and guidance for preparing a GHG emissions inventory. Companies, Investors GHG Emissions NA
10 Global Reporting Initiative Standards (GRI) Report on the impact on economy, environment, and society for sustainability reports. GRI is complementary to SASB standards. Companies, Financial Institutions Economic, Environment, Impact, Social 10.000+ / NA

Disclaimer – Please note that LSFI is a not-for-profit association aiming to support the development of sustainable finance. The content of LSFI’s website aims to serve this purpose by giving information that would help its audience better understand and navigate sustainable finance’s concepts and stakeholders. This work does not aim to be fully comprehensive or to promote one organisation over another. It is also by no means to be considered as financial or legal advice.