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Sustainability Framework Comparison

A side-by-side comparison of GRI, SASB, TCFD, ISSB and BRSR to help you choose the right one.

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Built forCompanies choosing a framework
Service lineGuides & Tools
You get3 clear deliverables
DeliveredMateriality → assured disclosure
What it is

Sustainability Framework Comparison, without the jargon

This comparison sets out how the major reporting frameworks differ — GRI’s multi-stakeholder impact focus, SASB’s industry-specific financial materiality, TCFD’s climate-risk lens, the ISSB’s global investor-focused standards and India’s mandatory BRSR — covering their purpose, audience, materiality approach and how they fit together.

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Why it matters

Why companies choosing a framework act on this

  • Choosing the wrong framework wastes a full reporting cycle
  • The frameworks overlap and increasingly interoperate
  • Indian companies must map voluntary frameworks alongside mandatory BRSR
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How we deliver

A clear, auditable process

  1. 01
    Understand each

    Read the purpose, audience and materiality basis of every framework.

  2. 02
    Compare fit

    Weigh them against your sector, stakeholders and obligations.

  3. 03
    Decide & combine

    Select a primary framework and see how others complement it.

One lens each

Five frameworks, stacked by focus

The major frameworks overlap but each carries its own lens — impact, financial materiality, climate risk, an investor baseline, and India’s mandatory disclosure — and they increasingly interoperate.

GRIImpact on people & planet
SASBIndustry financial materiality
TCFDClimate risk, four pillars
ISSB — IFRS S1 & S2Global investor baseline
BRSRIndia’s mandatory disclosure
What's included

What you walk away with

01

A side-by-side framework comparison

02

A materiality & audience contrast

03

Guidance on combining frameworks

Proof on the ground

From our wider ESG & sustainability track record

Real projects with named partners and measured outcomes — the delivery discipline companies choosing a framework expect.

Net Zero & Rural

Building a Net-Zero, Climate-Resilient Mandede Village

Mandede Village, Taluka Mulashi, Pune district

66.6%Source-segregation level in 3 months (target >90%)
Read the case study →
Research

Single-Use Plastics Value-Chain Assessment

2 cities in Maharashtra & 2 cities in Tamil Nadu

4Cities studied (2 Maharashtra + 2 Tamil Nadu)
Read the case study →
Research

Impact Evaluation of a Decentralized Solid Waste Management Project

16 Bulk Waste Generators across Mumbai & Pune

88%Segregation rate achieved at household level
Read the case study →
More in Guides & Tools

Related ESG services

Guides & Tools ESG Readiness AssessmentA structured self-check of how prepared your business is to measure, manage and report on ESG. Guides & Tools ESG Reporting ChecklistA step-by-step checklist covering everything a credible ESG or sustainability report needs. Guides & Tools Sustainability Data Collection TemplateA ready structure for gathering the environmental and social data your ESG report depends on. Guides & Tools Carbon Footprint Calculator GuideHow to calculate an organisational carbon footprint the way the GHG Protocol intends. Guides & Tools ESG Materiality Matrix GuideHow to identify and prioritise the ESG issues that genuinely matter to your business and stakeholders. Guides & Tools ESG Reporting CalendarA year-round timeline that keeps ESG data collection, disclosure and deadlines on track. A–Z All ESG servicesBRSR, carbon, certifications, frameworks & guides.
FAQ

Sustainability Framework Comparison — questions we get

Straight answers on scope, applicability and how we deliver.

Talk to our ESG team →
What is Sustainability Framework Comparison?
This comparison sets out how the major reporting frameworks differ — GRI’s multi-stakeholder impact focus, SASB’s industry-specific financial materiality, TCFD’s climate-risk lens, the ISSB’s global investor-focused standards and India’s mandatory BRSR — covering their purpose, audience, materiality approach and how they fit together.
Who needs Sustainability Framework Comparison?
It's built for Companies choosing a framework. Choosing the wrong framework wastes a full reporting cycle The frameworks overlap and increasingly interoperate
How does Social Lab deliver Sustainability Framework Comparison?
Understand each: Read the purpose, audience and materiality basis of every framework. Compare fit: Weigh them against your sector, stakeholders and obligations. Decide & combine: Select a primary framework and see how others complement it. You get: A side-by-side framework comparison; A materiality & audience contrast; Guidance on combining frameworks.
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