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GRI 2 — General Disclosures 30 disclosures
GRI 2General Disclosures30
- GRI 2-1Organizational detailsGuide ✓
- GRI 2-2Entities included in the organization’s sustainability reportingGuide ✓
- GRI 2-3Reporting period, frequency and contact pointGuide ✓
- GRI 2-4Restatements of informationGuide ✓
- GRI 2-5External assuranceGuide ✓
- GRI 2-6Activities, value chain and other business relationshipsGuide ✓
- GRI 2-7EmployeesGuide ✓
- GRI 2-8Workers who are not employeesGuide ✓
- GRI 2-9Governance structure and compositionGuide ✓
- GRI 2-10Nomination and selection of the highest governance bodyGuide ✓
- GRI 2-11Chair of the highest governance bodyGuide ✓
- GRI 2-12Role of the highest governance body in overseeing the management of impactsGuide ✓
- GRI 2-13Delegation of responsibility for managing impactsGuide ✓
- GRI 2-14Role of the highest governance body in sustainability reportingGuide ✓
- GRI 2-15Conflicts of interestGuide ✓
- GRI 2-16Communication of critical concernsGuide ✓
- GRI 2-17Collective knowledge of the highest governance bodyGuide ✓
- GRI 2-18Evaluation of the performance of the highest governance bodyGuide ✓
- GRI 2-19Remuneration policiesGuide ✓
- GRI 2-20Process to determine remunerationGuide ✓
- GRI 2-21Annual total compensation ratioGuide ✓
- GRI 2-22Statement on sustainable development strategyGuide ✓
- GRI 2-23Policy commitmentsGuide ✓
- GRI 2-24Embedding policy commitmentsGuide ✓
- GRI 2-25Processes to remediate negative impactsGuide ✓
- GRI 2-26Mechanisms for seeking advice and raising concernsGuide ✓
- GRI 2-27Compliance with laws and regulationsGuide ✓
- GRI 2-28Membership associationsGuide ✓
- GRI 2-29Approach to stakeholder engagementGuide ✓
- GRI 2-30Collective bargaining agreementsGuide ✓
GRI 3 — Material Topics 3 disclosures
GRI — Topic Standards (100/200/300/400) 107 disclosures
GRI 101Biodiversity8
- GRI 101-1Policies to halt and reverse biodiversity lossGuide ✓
- GRI 101-2Management of biodiversity impactsGuide ✓
- GRI 101-3Access and benefit-sharingGuide ✓
- GRI 101-4Identification of biodiversity impactsGuide ✓
- GRI 101-5Locations with biodiversity impactsGuide ✓
- GRI 101-6Direct drivers of biodiversity lossGuide ✓
- GRI 101-7Changes to the state of biodiversityGuide ✓
- GRI 101-8Ecosystem servicesGuide ✓
GRI 102Climate Change10
- GRI 102-1Transition plan for climate change mitigationGuide ✓
- GRI 102-2Climate change adaptation planGuide ✓
- GRI 102-3Just transitionGuide ✓
- GRI 102-4GHG emissions reduction targets and progressGuide ✓
- GRI 102-5Scope 1 GHG emissionsGuide ✓
- GRI 102-6Scope 2 GHG emissionsGuide ✓
- GRI 102-7Scope 3 GHG emissionsGuide ✓
- GRI 102-8GHG emissions intensityGuide ✓
- GRI 102-9GHG Removals in the Value ChainGuide ✓
- GRI 102-10Carbon CreditsGuide ✓
GRI 103Energy5
GRI 201Economic Performance4
GRI 202Market Presence2
GRI 203Indirect Economic Impacts2
GRI 204Procurement Practices1
GRI 205Anti-corruption3
GRI 206Anti-competitive Behavior1
GRI 207Tax4
GRI 301Materials3
GRI 302Energy5
GRI 303Water and Effluents5
GRI 304Biodiversity4
- GRI 304-1Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areasGuide ✓
- GRI 304-2Significant impacts of activities, products and services on biodiversityGuide ✓
- GRI 304-3Habitats protected or restoredGuide ✓
- GRI 304-4IUCN Red List species and national conservation list species with habitats in areas affected by operationsGuide ✓
GRI 305Emissions7
- GRI 305-1Direct (Scope 1) GHG emissionsGuide ✓
- GRI 305-2Energy indirect (Scope 2) GHG emissionsGuide ✓
- GRI 305-3Other indirect (Scope 3) GHG emissionsGuide ✓
- GRI 305-4GHG emissions intensityGuide ✓
- GRI 305-5Reduction of GHG emissionsGuide ✓
- GRI 305-6Emissions of ozone-depleting substances (ODS)Guide ✓
- GRI 305-7Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissionsGuide ✓
GRI 306Waste5
GRI 308Supplier Environmental Assessment2
GRI 401Employment3
GRI 402Labor Management Relations1
GRI 403Occupational Health and Safety10
- GRI 403-1Occupational health and safety management systemGuide ✓
- GRI 403-2Hazard identification, risk assessment, and incident investigationGuide ✓
- GRI 403-3Occupational health servicesGuide ✓
- GRI 403-4Worker participation, consultation, and communication on occupational health and safetyGuide ✓
- GRI 403-5Worker training on occupational health and safetyGuide ✓
- GRI 403-6Promotion of worker healthGuide ✓
- GRI 403-7Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsGuide ✓
- GRI 403-8Workers covered by an occupational health and safety management systemGuide ✓
- GRI 403-9Work-related injuriesGuide ✓
- GRI 403-10Work-related ill healthGuide ✓
GRI 404Training and Education3
GRI 405Diversity and Equal Opportunity2
GRI 406Non-discrimination1
GRI 407Freedom of Association and Collective Bargaining1
GRI 408Child Labor1
GRI 409Forced or Compulsory Labor1
GRI 410Security Practices1
GRI 411Rights of Indigenous Peoples1
GRI 413Local Communities2
GRI 414Supplier Social Assessment2
GRI 415Public Policy1
GRI 416Customer Health and Safety2
GRI 417Marketing and Labeling3
ESRS 79 disclosures
ESRS 2ESRS 2: General Disclosures2
ESRS E1ESRS E1: Climate Change11
- E1-1Transition plan for climate change mitigationGuide ✓
- E1-2Identification of climate-related risks and scenario analysisGuide ✓
- E1-3Resilience in relation to climate changeGuide ✓
- E1-4Policies related to climate change mitigation and adaptationGuide ✓
- E1-5Actions and resources in relation to climate change mitigation and adaptationGuide ✓
- E1-6Targets related to climate changeGuide ✓
- E1-7Energy consumption and mixGuide ✓
- E1-8Gross scope 1, 2, 3 GHG emissionsGuide ✓
- E1-9GHG removals and GHG mitigation projects financed through carbon creditsGuide ✓
- E1-10Internal carbon pricingGuide ✓
- E1-11Anticipated financial effects from material physical and transition risks and potential climate-related opportunitiesGuide ✓
ESRS E2ESRS E2: Pollution5
ESRS E3ESRS E3: Water and Marine Resources4
ESRS E4ESRS E4: Biodiversity and Ecosystems5
ESRS E5ESRS E5: Resource Use and Circular Economy5
ESRS G1ESRS G1: Business Conduct6
ESRS 2ESRS 2: General Disclosures10
- GDR-AActions and Resources in Relation to Material Sustainability MattersGuide ✓
- GDR-MMetrics in Relation to Material Sustainability MattersGuide ✓
- GDR-PPolicies Adopted to Manage Material Sustainability MattersGuide ✓
- GDR-TTargets in Relation to Material Sustainability MattersGuide ✓
- GOV-1Role of the Administrative, Management and Supervisory BodiesGuide ✓
- GOV-2Information Provided to and Sustainability Matters Addressed by the Administrative, Management and Supervisory BodiesGuide ✓
- GOV-3Integration of Sustainability-Related Performance in Incentive SchemesGuide ✓
- GOV-4Statement on Due DiligenceGuide ✓
- IRO-1Description of the Processes to Identify and Assess Material Impacts, Risks and OpportunitiesGuide ✓
- IRO-2Disclosure Requirements in ESRS Covered by the Undertaking's Sustainability StatementGuide ✓
ESRS S1ESRS S1: Own Workforce16
- S1-1Policies (Own Workforce)Guide ✓
- S1-2Engagement & Grievance MechanismsGuide ✓
- S1-3Actions & ResourcesGuide ✓
- S1-4TargetsGuide ✓
- S1-5Employees (Core workforce structure)Guide ✓
- S1-6Non-employeesGuide ✓
- S1-7Collective Bargaining & Social DialogueGuide ✓
- S1-8DiversityGuide ✓
- S1-9Adequate WagesGuide ✓
- S1-10Social ProtectionGuide ✓
- S1-11DisabilitiesGuide ✓
- S1-12TrainingGuide ✓
- S1-13Health & SafetyGuide ✓
- S1-14Work-life BalanceGuide ✓
- S1-15RemunerationGuide ✓
- S1-16Human Rights IncidentsGuide ✓
ESRS S2ESRS S2: Workers in the Value Chain4
ESRS S3ESRS S3: Affected Communities4
ESRS S4ESRS S4: Consumers and End-users4
IFRS / ISSB 87 disclosures
IFRS-S1IFRS S1 - General Requirements for Disclosure of Sustainability-related Financial Information35
- s1-11-15Fair presentationin reports →
- s1-17-19Materialityin reports →
- s1-20Reporting entityin reports →
- s1-21-24Connected informationin reports →
- s1-25Core content architecturein reports →
- s1-26Governance disclosure objectivein reports →
- s1-27-aGovernance body or individual oversightGuide ✓
- s1-27-bManagement role in governanceGuide ✓
- s1-28Strategy disclosure objectivein reports →
- s1-29Strategy disclosure architectureGuide ✓
- s1-30-aSustainability-related risks and opportunitiesGuide ✓
- s1-30-b-cTime horizonsGuide ✓
- s1-32Business model and value chain effectsGuide ✓
- s1-33Strategy and decision-makingGuide ✓
- s1-34-37Current and anticipated financial effectsGuide ✓
- s1-38-40When quantitative financial effects are not providedin reports →
- s1-41-42ResilienceGuide ✓
- s1-43Risk management disclosure objectiveGuide ✓
- s1-44-aProcesses for sustainability-related risksGuide ✓
- s1-44-bProcesses for sustainability-related opportunitiesGuide ✓
- s1-44-cIntegration into overall risk managementin reports →
- s1-45Metrics and targets disclosure objectivein reports →
- s1-46-48Metrics for each sustainability-related risk and opportunityGuide ✓
- s1-49-50Metrics from other sources and entity-developed metricsin reports →
- s1-51-53Targets and consistency over timeGuide ✓
- s1-54-55Identifying sustainability-related risks and opportunitiesin reports →
- s1-56-58Identifying applicable disclosure requirements where no specific IFRS standard appliesin reports →
- s1-59Disclosure of sources of guidance appliedin reports →
- s1-60-63Location of disclosures and cross-referencein reports →
- s1-64-69Timing of reporting and interim updatesin reports →
- s1-70-71Comparative informationin reports →
- s1-72-73Statement of compliance and exemptionsin reports →
- s1-74-76Significant judgementsin reports →
- s1-77-82Measurement uncertaintyin reports →
- s1-83-86Prior-period errorsin reports →
IFRS-S2IFRS S2 - Climate-related Disclosures52
- s2-1-2Objectivein reports →
- s2-3-4Scopein reports →
- s2-5Governance objectivein reports →
- s2-6-aOversight by governance bodyGuide ✓
- s2-6-bManagement roleGuide ✓
- s2-7Duplication avoidancein reports →
- s2-8Strategy objectivein reports →
- s2-9Strategy disclosure architecturein reports →
- s2-10Climate-related risks and opportunitiesGuide ✓
- s2-11-12Identification inputs and industry topicsGuide ✓
- s2-13Business model and value chain impactGuide ✓
- s2-14-aStrategy response and transition planGuide ✓
- s2-14-bResourcing of climate actionsin reports →
- s2-14-cProgress against prior plansGuide ✓
- s2-15Financial effects architecturein reports →
- s2-16-a-bCurrent financial effects and near-term adjustment riskin reports →
- s2-16-c-dAnticipated financial effectsin reports →
- s2-17-18Approach to quantitative financial effectsin reports →
- s2-19-21Omission and fallback for quantitative financial effectsin reports →
- s2-22-aClimate resilience assessment outputsGuide ✓
- s2-22-bScenario analysis method, inputs and assumptionsGuide ✓
- s2-23Use of metric categories and industry metrics in strategy disclosuresin reports →
- s2-24Risk management objectivein reports →
- s2-25-aClimate-risk processes and policiesGuide ✓
- s2-25-bClimate-opportunity processesGuide ✓
- s2-25-cIntegration with overall risk managementin reports →
- s2-26Duplication avoidance in risk managementin reports →
- s2-27Metrics and targets objectivein reports →
- s2-28Metrics and targets architecturein reports →
- s2-29-a-iAbsolute gross greenhouse gas emissionsGuide ✓
- s2-29-a-iiGHG measurement standardin reports →
- s2-29-a-iiiGHG measurement approach, inputs and assumptionsGuide ✓
- s2-29-a-iv-vGHG boundary disaggregation and Scope 2 detailsGuide ✓
- s2-29-a-vi-1Scope 3 categoriesGuide ✓
- s2-29-a-vi-2Financed emissionsGuide ✓
- s2-29-bTransition-risk vulnerability metricGuide ✓
- s2-29-cPhysical-risk vulnerability metricGuide ✓
- s2-29-dClimate-opportunity alignment metricin reports →
- s2-29-eCapital deployment metricGuide ✓
- s2-29-fInternal carbon pricesGuide ✓
- s2-29-gRemuneration linkageGuide ✓
- s2-30-31Cross-industry metric preparation rulesin reports →
- s2-32Industry-based metricsin reports →
- s2-33Target characteristicsGuide ✓
- s2-34Target governance and monitoringGuide ✓
- s2-35Target performance and trendsGuide ✓
- s2-36Greenhouse-gas-target specifics and carbon creditsGuide ✓
- s2-37Metrics used for target setting and monitoringin reports →
- s2-c1-c3Effective date and comparativesin reports →
- s2-c4-c5First-year transition reliefsin reports →
- S2.21Climate-related risks descriptionin reports →
- S2.29GHG emissions (Scope 1, 2, 3)in reports →
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California 15 disclosures
california_sb_253California SB 253 — Climate Corporate Data Accountability Act8
- SB253-APPLICABILITYReporting entity applicabilityin reports →
- SB253-ASSURANCEThird-party assuranceGuide ✓
- SB253-METHODOLOGYGHG Protocol methodology and reporting basisGuide ✓
- SB253-PUBLIC-DISCLOSURE-FEESPublic disclosure, reporting organization, and feesin reports →
- SB253-REPORTING-TIMELINEReporting timeline and filing statusGuide ✓
- SB253-SCOPE-1Scope 1 greenhouse gas emissionsGuide ✓
- SB253-SCOPE-2Scope 2 greenhouse gas emissionsGuide ✓
- SB253-SCOPE-3Scope 3 greenhouse gas emissionsGuide ✓
california_sb_261California SB 261 — Climate-Related Financial Risk Act7
- SB261-APPLICABILITYCovered entity applicabilityGuide ✓
- SB261-CLIMATE-RISKClimate-related financial risk disclosureGuide ✓
- SB261-FEESImplementation fee and administrationin reports →
- SB261-FRAMEWORK-ALIGNMENTTCFD or equivalent framework alignmentGuide ✓
- SB261-GAPSReporting gaps and completion planin reports →
- SB261-REPORTING-TIMELINEBiennial reporting timeline and enforcement statusGuide ✓
- SB261-RISK-MITIGATION-ADAPTATIONMeasures to reduce and adapt to climate-related financial riskGuide ✓
UAE 16 disclosures
UAE-LAW-11-2024Federal Decree-Law No. (11) of 2024 on the Reduction of Climate Change Effects16
- Art.6(1)(a)-1Regular GHG emissions measurement and disclosureGuide ✓
- Art.6(1)(a)-2Comprehensive emissions inventoryGuide ✓
- Art.6(1)(a)-3Emission reduction measuresGuide ✓
- Art.6(1)(b)-1Disclosure of activity and reduction dataGuide ✓
- Art.6(1)(b)-2Expected outcomes of emission reduction initiativesGuide ✓
- Art.6(1)(c)Emissions data retention and accessibilityin reports →
- Art.6(2)Submission through designated reporting systemsin reports →
- Art.6(3)Accuracy and verifiability of emissions dataGuide ✓
- Art.6(4)Support national aggregation and analysisin reports →
- Art.7(3)(a)-1Economic losses from climate change impactsin reports →
- Art.7(3)(a)-2Non-economic losses from climate change impactsin reports →
- Art.7(3)(a)-3Climate-related data requested by authoritiesin reports →
- Art.7(3)(b)-1Implementation status of adaptation plansin reports →
- Art.7(3)(b)-2Adaptation measures for national and international reportingin reports →
- Art.7(3)(b)-3Data for international climate reportingGuide ✓
- LAW-TEXTFull law textin reports →
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