# ESG reporting (GRI, ISSB, CSRD): Sustainability reporting frameworks: GRI Standards, IFRS S1/S2 and EU CSRD/ESRS

> Build ESG data and controls that support GRI, ISSB, CSRD and BRSR reporting and assurance.

URL: https://securei3.com/standards/esg-reporting/
Category: Environment, energy & sustainability: Guidance standard
Provider: Secure iQube (independent consultancy; ISO certificates are issued by accredited certification bodies; SOC and ISAE reports by licensed CPA and audit firms, which Secure iQube can arrange through partner firms)


Sustainability reporting is converging around a few frameworks: the GRI Standards for impact reporting, the ISSB’s IFRS S1 and S2 for investor-focused disclosure, and the EU’s CSRD with European Sustainability Reporting Standards, the latter being simplified through the EU Omnibus. In India, SEBI’s BRSR applies to the largest listed companies.

We help you choose frameworks, build data collection and controls, and prepare for limited or reasonable assurance, backed by ISO 14001, ISO 14064, ISO 45001 and ISO 50001 systems.

## Who it is for

- Listed companies and their value chains
- Companies seeking sustainability-linked finance

## Benefits

- Assurance-ready ESG data
- Consistency across frameworks

## How Secure iQube helps

1. **Maturity review**: Assess current practice against the guidance and agree what good looks like for your organisation.
2. **Framework design**: Translate the principles into a practical framework, roles and tools that fit your existing management systems.
3. **Embedding**: Workshops and coaching so teams apply the framework in day-to-day decisions.
4. **Review and reporting**: Periodic reviews and reporting that show progress to leadership and stakeholders.

## Frequently asked questions

### Which framework should we use?

It depends on your regulators and investors. Many organisations report against a local mandate such as BRSR, use GRI for impacts and align climate disclosures with IFRS S2.

Related: https://securei3.com/standards/india-brsr/, https://securei3.com/standards/iso-14064/, https://securei3.com/standards/iso-26000/

Contact: https://securei3.com/contact/: info@securei3.com