Cheat sheet for the “E” in ESG

Every organization affects the natural environment in multiple ways: climate, energy, water, waste, biodiversity, pollution, materials, and more.

To evaluate these impacts consistently, we need standardized parameters that allow fair comparison across companies, sectors, and geographies.

That’s exactly where global frameworks come in.

BRSR, GRI, TCFD, SASB, ISSB/IFRS S2, and CSRD/ESRS define how organizations should measure and disclose their environmental performance.

While each has a different focus, together they cover the entire environmental landscape.

TCFD & ISSB: Climate, risks, emissions

GRI & CSRD: Full environmental breadth

SASB: Industry-specific environmental KPIs

BRSR: Closely aligned with GRI & CSRD

If you understand the common KPIs across these, you’ve already unlocked 70–80% of global disclosure expectations.

So here’s a MECE (Mutually Exclusive, Collectively Exhaustive) list of Environmental parameters that almost all major standards expect companies to report on. Think of this as your cheat sheet for the “E” in ESG.