top of page

Sustainability: summary of some reference frameworks

In a world where sustainability has become essential, companies need to adopt practices that reduce their environmental impact. A number of frameworks provide key guidance for these efforts, with an emphasis on transparency, accountability and reducing greenhouse gas (GHG) emissions.


Sustainable Development Goals (SDGs)

The United Nations' 17 SDGs aim to eradicate poverty, protect the planet and ensure prosperity by 2030. MDG 13, on climate action, is a crucial guide for companies in their efforts to achieve a sustainable reduction in greenhouse gases.


ISO 14001

ISO 14001 provides a framework for optimising resources and reducing waste through a certified environmental management system. This standard translates into concrete actions for a positive impact on the environment.


Global Reporting Initiative (GRI)

The GRI pproposes standards for transparent reporting of environmental impacts. The GRI 305 standard, in particular, ensures that companies follow global best practice in emissions accounting.


UN Global Compact

Global Compact encourages companies to adopt sustainable practices, by integrating principles such as human rights and environmental protection into their strategies, in line with the SDGs.


Science Based Targets Initiative (SBTi)

SBTi ahelps companies set science-based GHG reduction targets in line with the Paris Agreement. It is an essential step towards a serious and credible commitment to the climate.


Corporate Sustainability Reporting Directive (CSRD)

CSRD, a European directive, extends non-financial reporting obligations to improve the transparency and harmonisation of sustainability practices in Europe. It requires disclosure on critical topics such as the environment and climate risk management, thereby strengthening the confidence of investors and stakeholders.


Conclusion

Adopting these reference frameworks is essential for any company wishing to play an active role in the transition to a sustainable economy. These tools make it possible to reduce carbon footprints, improve transparency and strengthen resilience. Committing to this path means not only meeting obligations, but also demonstrating enlightened leadership in a rapidly changing world.



Scope

Requirements/Standards

Impact on companies

SDG (ODD)

Global

17 non-binding targets

Orient actions towards sustainability, in particular via SDG 13 (climate action)

ISO 14001

Environnement

Certifiable environmental management system

Reducing environmental impact, improving sustainable performance

GRI

Reporting

GRI standards, in particular GRI 305 for emissions

Monitoring and reporting of environmental performance according to best practice

Global Compact

Global

Voluntary principles on human rights, the environment, etc.

Strategic alignment with the SDGs, commitment to sustainable practices

SBTi

Climate

Objectives aligned with the Paris Agreement

Credible commitment to GHG reduction, strengthened climate responsibility

CSRD

Européen

Non-financial reporting obligations, including the environment and climate risk management

Harmonisation of reporting practices, strengthening stakeholder confidence


10 views
bottom of page