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ESG reporting and disclosure, mapped.

A practical route through ESG (environmental, social and governance), CSRD (Corporate Sustainability Reporting Directive), ISSB (International Sustainability Standards Board), TCFD (Task Force on Climate-related Financial Disclosures), SDR (Sustainability Disclosure Requirements), SFDR (Sustainable Finance Disclosure Regulation), ratings, evidence and greenwashing rules.

Updated June 2026 · Reporting frameworks, disclosure rules and evidence checks

Choose your starting point

Frameworks before labels ESG is broad. Start by separating company reporting, fund disclosure, ratings, claims and evidence.
I need the basics What ESG means, what it does not prove and why ratings disagree. I am checking EU reporting CSRD, ESRS, double materiality, assurance and evidence. I am tracking global disclosure ISSB, IFRS S1, IFRS S2 and investor-grade sustainability reporting. I am checking UK fund claims SDR labels, anti-greenwashing rules and fund evidence.

Guide map

ESG reporting and disclosure guides

Use this page as the entry point for the ESG section. It separates company reporting, investor disclosure, ratings, greenwashing and evidence files so readers can move from the broad term into the rule or claim they actually need.

ESG basicsESG explainedWhat ESG means, what it does not prove and why ratings disagree.Read guide EU reportingCSRD guideEU sustainability reporting, ESRS, double materiality, evidence and assurance.Read guide Global disclosureISSB and IFRS S1/S2The investor-grade sustainability disclosure baseline for capital markets.Read guide Climate riskTCFD explainedClimate governance, strategy, risk management, metrics and legacy reporting.Read guide UK fund disclosureFCA SDR guideUK sustainability labels, anti-greenwashing rules and fund evidence.Read guide RatingsESG ratings regulationWhy ESG scores disagree and how rating-provider rules are changing.Read guide

Start here

Start with the ESG question you are trying to answer

ESG is easier to navigate when you separate company disclosure, fund disclosure, ratings, claims and evidence.

What ESG meansESG explainedCheck whether ESG is being used as risk analysis, reporting, rating, fund process or public claim.Read first Reporting framework choiceESG reporting frameworks comparedCheck whether CSRD, ESRS, ISSB, TCFD legacy, GRI or CDP answers the question in front of you.Read first CSRD scope and evidenceCSRD guideCheck scope, timelines, ESRS topics, double materiality, evidence and assurance.Read first UK SDR for fundsFCA SDR guideCheck labels, naming, anti-greenwashing rules and sustainability evidence.Read first Preparing evidenceESG data room checklistCheck owners, documents, controls, source files and update cycles.Read first ESG ratingsESG ratings regulationCheck provider methodology, weighting, conflicts and why ratings disagree.Read first

Framework routes

The main ESG systems

Different ESG rules solve different problems. Company reporting, investor disclosure, activity classification and claims evidence should not be treated as the same system.

Company reportingCSRDEU reporting duties, ESRS disclosures, double materiality and assurance.Read guide Disclosure standardsESRSThe topic standards and datapoints companies use under CSRD.Read guide Investor disclosureISSBIFRS S1, IFRS S2 and sustainability reporting for capital markets.Read guide Climate riskTCFD legacyThe four-pillar structure that shaped modern climate-risk reporting.Read guide Fund disclosureSFDRArticle 6, Article 8 and Article 9 are disclosure categories, not simple green labels.Read guide ClassificationEU TaxonomyThe activity classification system behind many EU sustainability claims.Read guide

Reference tools

Maps, acronyms and short updates

Use these pages when the topic is not one rule but the relationship between several systems.

Framework mapSustainability framework mapHow reporting, finance disclosure, taxonomy, carbon pricing and claims frameworks connect.Open map AcronymsSustainability acronyms guidePlain-English definitions for the ESG, carbon and sustainable-finance terms used across TPB.Open guide BriefingLatest ESG updatesShort context pieces for rule changes, standards updates and market-moving developments.Read briefings

Featured

Featured ESG reporting guide

Longer explainers and source-backed analysis from the ESG section.

Latest

Latest ESG articles

Newest reporting, disclosure, ratings and greenwashing guides from the ESG section.