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Sustainability Reporting Frameworks: Fragmentation, overlap, and the search for coherence

  • 1.  Sustainability Reporting Frameworks: Fragmentation, overlap, and the search for coherence

    Posted 03-17-2026 01:41 PM

    With the emergence of several sustainability reporting frameworks - including ISSB (IFRS S1/S2), ESRS under the EU CSRD, GRI standards, SASB metrics, TCFD climate disclosures, and Integrated Reporting - organizations are facing a growing challenge of framework fragmentation and reporting complexity.

    In such an environment, could management accountants evolve into the integrators of sustainability reporting, ensuring alignment between strategy, capital allocation, operational metrics, and assurance-ready disclosures?



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    Venkat Pillai
    CFO
    SLK Global
    Kakkanad
    +919482008992
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