The scoring framework below defines how each disclosure point was evaluated across the ten standards. Refer here to understand the basis for any score, assess comparability between frameworks, and review key corrections applied during verification.
3
Full
Explicit, mandatory disclosure requirement in the standard or regulation with defined metrics or prescribed disclosure requirements.
2
Partial
Recommended, encouraged, or implied disclosure; required only if material; or covered via guidance rather than the standard text itself.
1
Limited
Minor or indirect reference; mentioned but not a standalone requirement; relies on other frameworks being applied in conjunction.
0
Not Covered
Outside the scope of the standard by design or explicit exclusion. No disclosure expected or requested within the framework.
CSRD / ESRS
Mandatory EU regulation. ESRS Set 1 adopted 22 Dec 2023. Wave 1 reporting (FY2024). Omnibus 2026 revisions pending - threshold raised to >1,000 employees and €450m turnover.
Mandatory
GRI 2021
Voluntary global standard. Universal Standards mandatory for GRI-compliant reports from 1 Jan 2023. Most widely used globally (10,000+ organisations).
Voluntary
CDP
Voluntary disclosure platform aligned with IFRS S2/TCFD since 2024. Annual questionnaires: Climate, Water, Forests. Investor-driven. Not a standard - a disclosure mechanism.
Voluntary
ISSB (IFRS S1/S2)
Voluntary global baseline issued June 2023. Effective Jan 2024. Adopted or in-progress in 30+ jurisdictions (>50% global GDP). TCFD superseded by IFRS S2. Financial materiality only.
Voluntary / Jurisdiction Mandatory
TCFD
Voluntary recommendations (2017). Officially wound down January 2024 - superseded by ISSB IFRS S2. Still referenced in legislation. Four pillars: Governance, Strategy, Risk Mgt, Metrics & Targets.
Disbanded Jan 2024
TNFD
Voluntary framework. Final recommendations September 2023. 500+ adopters. Nature-focused. Mirrors TCFD structure. Introduces LEAP (Locate, Evaluate, Assess, Prepare) methodology.
Voluntary
SB 253
Mandatory California law (Health & Safety Code §38532). US companies >$1B revenue doing business in CA. Scope 1+2 from 2026, Scope 3 from 2027. CARB administers. Narrowly GHG-focused.
Mandatory - California
SB 261
Mandatory California law (Health & Safety Code §38533). US companies >$500M revenue doing business in CA. Biennial climate risk report. Aligned with TCFD. SB261 injunction pending (Ninth Circuit 2026).
Mandatory - California
CSDS
China Corporate Sustainability Disclosure Standards (Basic Standards Trial, Dec 2024). Climate Thematic Standard published Dec 2025. All scores reflect active CSDS requirements. CDSB consolidated into IFRS Foundation Jan 2022.
Mandatory - China
BRSR / BRSR Core
Mandatory India regulation (SEBI). Top 1,000 listed companies from FY2022-23. BRSR Core (49 KPIs) mandatory for top 150 from FY2023-24, expanding to top 1,000 by FY2026-27. Reasonable assurance on Core KPIs.
Mandatory - India
SB253 Operational Boundary
Original: 3→3. Corrected: SB253 specifically uses operational/financial control; confirmed in CARB regulations Feb 2026.
SB261 Climate Strategy
Original: 2. Corrected →3: SB261 biennial report explicitly requires strategy alignment description and risk mitigation measures.
ISSB Financial Materiality
Confirmed: IFRS S1 §4 financial materiality is the core governing principle - score of 3 is correct and confirmed.
CDP Water Withdrawal
Confirmed: CDP Water Security module W1 explicitly requests water withdrawal data. Score 3 confirmed.
SB253 Financed Emissions
Confirmed: SB253 does not apply to financial institutions' financed emissions. Score 0 correct. CDP →3 for financial sector.
CSDS Confirmation
Confirmed as China Corporate Sustainability Disclosure Standards. Basic Standards Trial published December 2024. Climate Thematic Standard published December 2025. All scores recalibrated.
TCFD Status
TCFD officially disbanded Jan 2024 and superseded by ISSB IFRS S2. TCFD column retained for historical comparability - treat ISSB as the current standard.
BRSR External Assurance
Confirmed: BRSR Core requires reasonable assurance (more stringent than EU's limited assurance). Score 3 confirmed.
SB253 Scope 3 Timeline
SB253 Scope 3 reporting: from 2027 (not 2026). CARB March 2026 workshop confirmed Scope 3 timeline remains under development.
Sources: Official standard texts (EFRAG, GRI, IFRS Foundation, TNFD, CARB, SEBI); Big 4 implementation guides; peer-reviewed academic literature. All scores verified against official standard text - not practitioner summaries or secondary sources.