A Comparative Analysis of Sustainability Reporting Frameworks

This paper examines sustainability reporting within the broader context of sustainability, stakeholder theory, and the progressive adoption of non-financial disclosure. The study builds on the foundational developments in social and environmental reporting to examine key sustainability frameworks: Carbon Disclosure Project (CDP), Global Reporting Initiative (GRI), the Sustainable Development Goals (SDGs), the SASB Standards, and the European Sustainability Reporting Standards (ESRS). Using a qualitative comparative approach, the paper evaluates these frameworks across six criteria: primary purpose and target users, scope and thematic coverage, concept of materiality, degree of standardization, regulatory status, and comparability of disclosed information. The findings highlight the coexistence of multiple frameworks, reflecting diverse stakeholder needs and conceptualizations of materiality, as well as comparability and consistency in sustainability reporting.