Managed frameworks
Framework questions are available in Sustainability Reporting Manager Framework Library with guidance for collating responses. Managed frameworks are updated periodically by the IBM® Envizi ESG Suite team to update the guidance or to align the frameworks with updates in the corresponding standards.
The following table lists the managed frameworks that are supported.
| Framework | Description | Summary and attribution or disclaimer |
|---|---|---|
| Australian Sustainability Reporting Standards (ASRS) | The Australian Sustainability Reporting Standards (ASRS), developed by the Australian Accounting Standards Board (AASB) include ASRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and ASRS S2 Climate-related Disclosures. The core content of the final ASRS largely aligns with the content of the IFRS Sustainability Disclosure Standards, and with the four pillars approach originally included in the Task Force on Climate Related Financial Disclosures (TCFD) recommendations. | ASRS summary and attribution |
| Business Responsibility Sustainability Report (BRSR) - India | An environmental, social, and governance (ESG) framework for India. | BRSR summary and attribution |
| California SB 261 | Based on California SB 261 (CARB), this framework provides a structured and granular breakdown of the climate-related financial risk and mitigation disclosure requirements applicable to covered entities doing business in California. Disclosure elements are translated into detailed, questions aligned with IFRS Sustainability Disclosure Standards and the Task Force on Climate-related Financial Disclosures (TCFD). The framework supports systematic assessment, documentation, and reporting of climate-related financial risks, mitigation strategies, and governance processes, with traceability to regulatory expectations and readiness for public disclosure. For more information, see: https://ww2.arb.ca.gov/es/node/47456 | California SB 261 summary and attribution |
| CDP full corporate questionnaire (CDP) | The CDP 2025 corporate questionnaire integrates climate change, water security, and deforestation reporting. This framework can be added by request. Contact the support desk if you want to enable CDP. | CDP full corporate questionnaire (CDP) summary and attribution |
| European Sustainability Reporting Standards (ESRS) | Sustainability Reporting Manager supports ESRS as a managed framework to help companies comply with the EU Corporate Sustainability Reporting directive. | |
| ESRS - Full Omnibus Draft | Developed by EFRAG as part of its technical advice to streamline the European Sustainability Reporting Standards (ESRS) delegated act, this framework provides a simplified set of sector-agnostic disclosure requirements aligned with the ESRS architecture. It is a draft version and has not yet been adopted by the European Commission; the final, legally binding version will be available once the official text is released. The framework includes all cross-cutting and topical (sector-agnostic) standards. For more granular, topic-specific disclosures, we also offer dedicated frameworks where each Disclosure Requirement is broken down into more detailed, question-level prompts to support data collection and assessment. | |
| ESRS 2 – General Disclosures (Granular Framework) |
Based on the European Sustainability Reporting Standards adopted under the CSRD, this framework provides a topic-specific and highly granular breakdown of ESRS 2 – General Disclosures. Each Disclosure Requirement is decomposed into detailed, question-level prompts to support structured data collection, internal review, and audit readiness. The framework is aligned with the official ESRS text and is designed to operationalize reporting by translating regulatory requirements into actionable data points, while maintaining full traceability to the underlying standard. It is a draft version and has not yet been adopted by the European Commission; the final, legally binding version will be available once the official text is released. |
|
| ESRS E1 – Climate Change (Granular Framework) |
Based on the European Sustainability Reporting Standards adopted under the CSRD, this framework provides a topic-specific and highly granular breakdown of ESRS E1 – Climate Change. Each Disclosure Requirement is decomposed into more detailed, question-level datapoints to support structured data collection, internal review, and audit readiness. The framework is aligned with the official ESRS text and is designed to operationalize reporting by translating regulatory requirements into actionable data points, while maintaining full traceability to the underlying standard. It is a draft version and has not yet been adopted by the European Commission; the final, legally binding version will be available once the official text is released. |
|
| ESRS E2 – Pollution (Granular Framework) | Based on the European Sustainability Reporting Standards adopted under the CSRD, this framework provides a topic-specific and highly granular breakdown of ESRS E2 – Pollution. Each Disclosure Requirement is decomposed into more detailed, question-level datapoints to support structured data collection, internal review, and audit readiness. The framework is aligned with the official ESRS text and is designed to operationalize reporting by translating regulatory requirements into actionable data points, while maintaining full traceability to the underlying standard. It is a draft version and has not yet been adopted by the European Commission; the final, legally binding version will be available once the official text is released. | |
| ESRS E3 – Water and Marine Resources (Granular Framework) | Based on the European Sustainability Reporting Standards adopted under the CSRD, this framework provides a topic-specific and highly granular breakdown of ESRS E3 – Water and Marine Resources. Each Disclosure Requirement is decomposed into more detailed, question-level datapoints to support structured data collection, internal review, and audit readiness. The framework is aligned with the official ESRS text and is designed to operationalize reporting by translating regulatory requirements into actionable data points, while maintaining full traceability to the underlying standard. It is a draft version and has not yet been adopted by the European Commission; the final, legally binding version will be available once the official text is released. | |
| ESRS E4 – Biodiversity and Ecosystems (Granular Framework) |
Based on the European Sustainability Reporting Standards adopted under the CSRD, this framework provides a topic-specific and highly granular breakdown of ESRS E4 – Biodiversity and Ecosystems. Each Disclosure Requirement is decomposed into more detailed, question-level datapoints to support structured data collection, internal review, and audit readiness. The framework is aligned with the official ESRS text and is designed to operationalize reporting by translating regulatory requirements into actionable data points, while maintaining full traceability to the underlying standard. It is a draft version and has not yet been adopted by the European Commission; the final, legally binding version will be available once the official text is released. |
|
| ESRS E5 – Resource Use and Circular Economy (Granular Framework) | Based on the European Sustainability Reporting Standards adopted under the CSRD, this framework provides a topic-specific and highly granular breakdown of ESRS E5 – Resource Use and Circular Economy. Each Disclosure Requirement is decomposed into detailed, question-level prompts to support structured data collection, internal review, and audit readiness. The framework is aligned with the official ESRS text and is designed to operationalize reporting by translating regulatory requirements into actionable data points, while maintaining full traceability to the underlying standard. It is a draft version and has not yet been adopted by the European Commission; the final, legally binding version will be available once the official text is released. | |
| ESRS S1 – Own Workforce (Granular Framework) | Based on the European Sustainability Reporting Standards adopted under the CSRD, this framework provides a topic-specific and highly granular breakdown of ESRS S1 – Own Workforce. Each Disclosure Requirement is decomposed into more detailed, question-level datapoints to support structured data collection, internal review, and audit readiness. The framework is aligned with the official ESRS text and is designed to operationalize reporting by translating regulatory requirements into actionable data points, while maintaining full traceability to the underlying standard. It is a draft version and has not yet been adopted by the European Commission; the final, legally binding version will be available once the official text is released. | |
| ESRS S2 – Workers in the Value Chain (Granular Framework) | Based on the European Sustainability Reporting Standards adopted under the CSRD, this framework provides a topic-specific and highly granular breakdown of ESRS S2 – Workers in the Value Chain. Each Disclosure Requirement is decomposed into more detailed, question-level datapoints to support structured data collection, internal review, and audit readiness. The framework is aligned with the official ESRS text and is designed to operationalize reporting by translating regulatory requirements into actionable data points, while maintaining full traceability to the underlying standard. It is a draft version and has not yet been adopted by the European Commission; the final, legally binding version will be available once the official text is released. | |
| ESRS S3 – Affected Communities (Granular Framework) | Based on the European Sustainability Reporting Standards adopted under the CSRD, this framework provides a topic-specific and highly granular breakdown of ESRS S3 – Affected Communities. Each Disclosure Requirement is decomposed into more detailed, question-level datapoints to support structured data collection, internal review, and audit readiness. The framework is aligned with the official ESRS text and is designed to operationalize reporting by translating regulatory requirements into actionable data points, while maintaining full traceability to the underlying standard. It is a draft version and has not yet been adopted by the European Commission; the final, legally binding version will be available once the official text is released. | |
| ESRS S4 – Consumers and End-Users (Granular Framework) | Based on the European Sustainability Reporting Standards adopted under the CSRD, this framework provides a topic-specific and highly granular breakdown of S4 – Consumers and End-Users. Each Disclosure Requirement is decomposed into more detailed, question-level datapoints to support structured data collection, internal review, and audit readiness. The framework is aligned with the official ESRS text and is designed to operationalize reporting by translating regulatory requirements into actionable data points, while maintaining full traceability to the underlying standard. It is a draft version and has not yet been adopted by the European Commission; the final, legally binding version will be available once the official text is released. | |
| ESRS G1 – Business Conduct (Granular Framework) | Based on the European Sustainability Reporting Standards adopted under the CSRD, this framework provides a topic-specific and highly granular breakdown of ESRS G1 – Business Conduct (Granular Framework) Each Disclosure Requirement is decomposed into more detailed, question-level datapoints to support structured data collection, internal review, and audit readiness. The framework is aligned with the official ESRS text and is designed to operationalize reporting by translating regulatory requirements into actionable data points, while maintaining full traceability to the underlying standard. It is a draft version and has not yet been adopted by the European Commission; the final, legally binding version will be available once the official text is released. | |
| Global Reporting Initiative (GRI) | A global framework for reporting organizational impacts through economic, environmental, and social lenses. If an organization is not able to report in accordance with the standard, they are still able to use the standard to report with reference to the standard. The standard is often used by multinational organizations that operate across several regions. This framework can be added by request. Contact the support desk if you want to enable GRI. | GRI summary and disclaimer |
| International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards | IFRS Sustainability Disclosure Standards (S1 and S2) establish a global baseline for investor-focused sustainability disclosures. IFRS S1 provides a framework for companies to communicate sustainability-related risks and opportunities across short, medium, and long terms, by using the four content elements from the TCFD recommendations and by using industry-specific information. IFRS S2 focuses specifically on climate-related disclosures, building on IFRS S1's framework and fully integrating the TCFD recommendations to enhance transparency on climate-related risks and opportunities. In Sustainability Reporting Manager, IFRS is available in both English and Japanese. | IFRS sustainability disclosures summary and attribution |
| International Petroleum Industry Environmental Conservation Association (Ipieca) | A sustainability reporting framework for oil and gas companies. | Ipieca summary and attribution |
| ISE B3 | The Corporate Sustainability Index (ISE B3) measures average returns of publicly-traded companies listed on B3 with sustainability best practices. | ISE B3 summary and attribution |
| New Zealand Climate Standards (NZ CS) | NZ CS facilitates investment in New Zealand's transition to reduced emissions and increased climate resilience. | New Zealand Climate Standards summary and disclaimer |
| Norma de Caracter General N°461 (NCG N°461) | Chilean regulation issued by Comisión para el Mercado Financiero applying to companies, publicly traded companies, and other entities. | NCG N°461 summary and attribution |
| Sustainability Accounting Standards Board (SASB) | Sector-based framework for disclosing sustainability performance, risks, and opportunities across 11 sectors and 77 industries. This framework can be added by request. Contact the support desk if you want to enable SASB. | SASB summary and attribution |
| Sustainable Development Goals (SDGs) | Universal goals to end poverty, protect the planet, and ensure peace and prosperity by 2030. | SDG summary and attribution |
| Task-force on Climate-related Financial Disclosures (TCFD) | A framework for helping businesses disclose climate-related financial information. | TCFD summary and attribution |
| Task-force on Nature-related Financial Disclosures (TNFD) | A framework for helping businesses disclose nature-related financial information. | TCFD summary and attribution |
| United Nations Global Compact Communication on Progress (UNGC-CoP) | Framework for measuring and demonstrating progress on the Ten Principles and SDGs to stakeholders. | United Nations Global Compact Communication on Progress (UNGC-CoP) summary and attribution |
| Voluntary Sustainability Reporting Standards for micro, small and medium-sized enterprises (VSME) | VSME (EFRAG) includes Comprehensive and Basic Modules for SME sustainability reporting. The Comprehensive Module aligns with ESRS, enabling SMEs to disclose detailed ESG information comparable to larger entities. The Basic Module provides simplified key sustainability indicators for smaller companies. Both modules enhance value chain transparency while reducing reporting burden. | VSME summary and attribution |