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Frameworks

The reporting standards Verdant maps to.

Sustainability and ESG reporting spans multiple overlapping frameworks. This page explains what each framework requires and how Verdant maps your operational data to it. Verdant drafts to these frameworks but does not certify or assure compliance.

00Why frameworks matter

A common language for emissions and risk.

Frameworks provide the structured methodology that turns operational data into disclosures investors, regulators, and procurement teams can compare.

A carbon or ESG report produced without reference to a recognized framework is a document only your own team can interpret. When a CFO asks whether the disclosure satisfies what investors expect, or when a procurement team asks whether the supplier report aligns with their own framework, the answer depends on which standard was followed and how faithfully it was applied.

The frameworks below are not interchangeable. Some define methodology (GHG Protocol). Some define disclosure format (TCFD, CSRD). Some validate targets (SBTi). Some organize by industry materiality (SASB). A complete corporate sustainability disclosure program typically references more than one, and the most common combinations are noted in each section below.

Verdant drafts against the quantitative, data-driven sections of each framework. Governance narratives, board-level attestations, legal representations, and assurance opinions require your team and your advisors. Where Verdant's current coverage ends and the roadmap begins is noted explicitly in each section.

01GHG Protocol

GHG Protocol Corporate Standard

Global

The GHG Protocol Corporate Accounting and Reporting Standard is the foundational methodology for corporate carbon accounting. Published jointly by the World Resources Institute and the World Business Council for Sustainable Development, it defines three scopes of emissions: Scope 1 (direct, from owned sources), Scope 2 (indirect, from purchased energy), and Scope 3 (all other indirect, across 15 upstream and downstream categories).

Verdant maps every emissions line to the relevant GHG Protocol scope and category. For Scope 2, both location-based and market-based calculations are produced where the customer supplies energy attribute certificate data. Scope 3 categories are populated according to the data connected to the platform, with confidence labels applied to distinguish directly measured figures from spend-based estimates.

What Verdant maps

  • Scope 1, 2, and Scope 3 categories 1, 3, 5, 6, and 7 are supported at general availability.
  • Scope 3 categories 2, 4, 8, 9, 11, 12, 13, 14, and 15 are on the roadmap for 2026.
  • Market-based Scope 2 with renewable energy certificate inputs is available in the current release.
02CSRD / ESRS E1

Corporate Sustainability Reporting Directive (CSRD) and ESRS E1

European Union

The CSRD is the EU directive that requires large companies and listed SMEs to report on sustainability impacts, risks, and opportunities according to the European Sustainability Reporting Standards. ESRS E1 is the climate-specific standard, covering transition risks and opportunities, Scope 1, 2, and 3 emissions, and decarbonization targets consistent with a 1.5 degree pathway. Companies subject to CSRD must undergo limited assurance of sustainability information from financial year 2024 onward, phasing in by company size.

Verdant drafts the emissions disclosure sections of ESRS E1, including the GHG inventory, the breakdown by scope, the description of methodology and data sources, and the reconciliation between the reporting boundary and the consolidation scope. The output is a working draft that your sustainability team and assurance provider review before submission.

What Verdant maps

  • ESRS E1 emissions section draft is available in beta as of Q1 2026.
  • Double materiality assessment support and ESRS E2-E5 coverage are on the roadmap.
  • EU Taxonomy alignment flags for eligible economic activities are on the roadmap for H2 2026.
03CDP

CDP Climate Change Questionnaire

Global

CDP (formerly the Carbon Disclosure Project) runs an annual disclosure system used by more than 23,000 companies to report on climate risks, emissions, and governance. Investors, procurement teams, and regulators use CDP scores to assess climate transparency. The climate change questionnaire covers governance, risks and opportunities, emissions methodology, emissions data by scope and category, targets, and engagement with suppliers and customers.

Verdant produces the emissions data sections of the CDP climate questionnaire, including the Scope 1 and Scope 2 breakdown by country, the Scope 3 category-level disclosure, the methodology description, and the verification status. The platform does not complete the governance, risk, or strategy sections, which require qualitative input from your leadership team.

What Verdant maps

  • CDP emissions data sections (C6, C7, C8 partial) are available at general availability.
  • C-series risk and opportunity narrative sections require customer input and are not auto-drafted.
  • CDP Supply Chain module supplier engagement tracking is on the roadmap.
04SASB

SASB Industry Standards

Global (industry-specific)

The Sustainability Accounting Standards Board standards define the sustainability topics and associated metrics most likely to affect the financial performance of companies in 77 specific industries. Rather than a universal disclosure set, SASB provides industry-tailored metrics: what matters for a commercial bank differs from what matters for a chemical manufacturer or a food and beverage company. The standards are widely used in integrated annual reports and as an input to ESG ratings.

Verdant maps operational data to the energy and emissions metrics in the SASB standard relevant to your industry. For industries where greenhouse gas emissions appear as a quantitative metric (such as oil and gas, chemicals, transportation, and real estate), Verdant populates those metric cells from the GHG inventory it drafts. SASB disclosure requires you to identify your industry classification before the relevant metrics can be mapped.

What Verdant maps

  • Emissions and energy metrics for 12 SASB industry standards are available at general availability.
  • Coverage is expanding to all 77 industry standards over the course of 2026.
  • SASB sector classification matching is automatic based on NAICS or SIC code input.
05TCFD

Task Force on Climate-related Financial Disclosures (TCFD)

Global

The TCFD framework, published in 2017 and now integrated into IFRS S2 and several national regulatory regimes, organizes climate disclosure across four pillars: governance (board and management oversight of climate risk), strategy (short- and long-term impacts on the business), risk management (how climate risks are identified and managed), and metrics and targets (the KPIs used to measure performance). Many jurisdictions now mandate TCFD-aligned disclosure for large public companies and financial institutions.

Verdant supports the metrics and targets pillar directly, populating Scope 1, 2, and 3 figures, absolute emission reduction targets, and the percentage of assets or revenue exposed to transition risk where the customer provides the underlying data. The governance, strategy, and risk management pillars are narrative and require input from your leadership team; Verdant provides a structured template with guidance notes for each disclosure element.

What Verdant maps

  • TCFD metrics and targets section (quantitative) is available at general availability.
  • Structured narrative templates for governance, strategy, and risk management pillars are in beta.
  • IFRS S2 alignment mapping (which incorporates TCFD) is on the roadmap for H2 2026.
06SBTi

Science Based Targets initiative (SBTi)

Global

The Science Based Targets initiative validates corporate emissions reduction targets to confirm they are consistent with the level of decarbonization required to limit global warming to 1.5 degrees Celsius above pre-industrial levels. Companies submit targets for independent validation against the SBTi Corporate Standard. Approved targets cover near-term reductions (typically by 2030) and, increasingly, net-zero commitments by 2050 or earlier. SBTi target setting requires a baseline emissions inventory as the starting point.

Verdant provides the verified GHG inventory that serves as the SBTi baseline year. The platform calculates the absolute and intensity-based reduction pathways required to meet 1.5 degree-aligned targets from that baseline, and tracks year-on-year progress against those pathways as new annual inventories are completed. Verdant does not submit targets to SBTi on your behalf, which is a process that involves a formal commitment letter and validation queue managed directly between your organization and SBTi.

What Verdant maps

  • SBTi-ready baseline inventory production is available at general availability.
  • Near-term and long-term target pathway calculations from the baseline are available.
  • Annual progress tracking against validated targets is available.
  • SBTi FLAG (Forests, Land, and Agriculture) methodology support is on the roadmap.
07Coverage summary

What Verdant maps today vs. on the roadmap.

Available now

  • GHG Protocol Scope 1 and location-based Scope 2
  • Market-based Scope 2 with REC contract inputs
  • GHG Protocol Scope 3 categories 1, 3, 5, 6, and 7
  • CDP climate questionnaire emissions sections
  • SASB emissions and energy metrics for 12 industry standards
  • TCFD metrics and targets section (quantitative)
  • SBTi baseline inventory and pathway calculations
  • CSRD/ESRS E1 emissions section draft (beta)
  • Confidence labels on all spend-based lines
  • CSV and workbook export with methodology column

On the roadmap

  • GHG Protocol Scope 3 categories 2, 4, 8, 9, 11, 12, 13, 14, and 15
  • SASB coverage expanding to all 77 industry standards
  • IFRS S2 alignment mapping
  • EU Taxonomy alignment flags
  • ESRS E2 through E5 draft sections
  • SBTi FLAG methodology support
  • CDP Supply Chain module tracking
  • TCFD narrative template library (governance, strategy)

Verdant is a reporting copilot, not a certification or assurance service. Drafts produced by Verdant must be reviewed by your sustainability team and, where required, by an accredited third-party assurance provider before submission to any regulatory body or public disclosure channel.