Introduction
As the world faces increasing environmental, social and economic challenges, global sustainability standards and frameworks have become essential tools for guiding sustainable practices. These standards help organizations align with sustainable development goals (SDGs) by providing structured approaches to reduce negative impacts on the environment, promote social equity and ensure economic resilience. Prominent frameworks, such as the Global Reporting Initiative (GRI) and the United Nations Principles for Responsible Investment (PRI), enable businesses and governments to measure, report and govern sustainability efforts transparently. Despite their importance, the complexity of adopting and harmonizing these standards across different sectors and regions poses significant challenges. The variations in frameworks can lead to inconsistencies in sustainability reporting and practices.
Learning Objectives
- To understand BRSR, GRI, SASB, CSRD and IFRS S1 & S2.
- To study the importance of reporting in corporate sustainability.
- To understand the role of UN SDGs.
- To understand the examples of companies using global sustainability frameworks.
