The updated assessment framework reflects developments in sustainability reporting, incorporates business and stakeholder feedback and places greater emphasis on decision-useful information.
Structured around four pillars – Foundations, Execution, Transparency and Experience – the framework assesses how reporting supports accountability, informs action and strengthens long-term value creation. It examines how businesses set sustainability priorities, act on material topics, ensure robust and credible reporting, and communicate sustainability information clearly and effectively.
Pillar 1
Foundations
Draws on the fundamentals of good sustainability reporting in the context of how the company describes its business and sustainability approach.
1. Business context
2. Sustainability governance
3. Stakeholder engagement
4. Materiality process
5. IROs and dependencies
6. Strategy and transition planning
Pillar 2
Execution
Assesses how a company executes its sustainability strategy and acts on material topics to drive outcomes and impact.
1. Commitment and targets
2. Systems and processes
3. Evidence of activities
Pillar 3
Transparency
Assesses the levels of internal and external validation and rigor applied to disclosure, as well as overall balance and tone of reporting.
1. Validation
2. Balance
Pillar 4
Experience
Evaluates how a company makes its reporting accessible and navigable to diverse audiences, through structure, design and consistent messaging.
1. Accessibility
2. Structure and design
3. Messaging
