Which standards are industry-agnostic?

Which standards are industry-agnostic?

• A. SASB
• B. GRI
• C. CDP
• D. CDSB, IIRC, <IR>, TCFD

Answer: (D)

Industry-wide applicability means a framework can be used by any organization, across all sectors, to disclose sustainability information in a way that’s comparable for investors. The combination of CDSB, IIRC, <IR>, and TCFD fits this idea because it centers on integrated reporting and climate-related financial disclosures that apply across industries. Integrated reporting (IIRC, <IR>) brings together financial and non-financial information in a single framework, while TCFD outlines climate-related disclosures that are relevant to any business, regardless of sector. CDSB contributes clear climate disclosure guidance that aligns with financial reporting, reinforcing a unified, cross-industry approach. In contrast, SASB is built around industry-specific material topics, which limits its industry-wide applicability. GRI and CDP are widely used and versatile, but they don’t constitute a single, unified set focused on cross-industry integrated reporting in the way this combination does.

Industry-wide applicability means a framework can be used by any organization, across all sectors, to disclose sustainability information in a way that’s comparable for investors. The combination of CDSB, IIRC, , and TCFD fits this idea because it centers on integrated reporting and climate-related financial disclosures that apply across industries. Integrated reporting (IIRC, ) brings together financial and non-financial information in a single framework, while TCFD outlines climate-related disclosures that are relevant to any business, regardless of sector. CDSB contributes clear climate disclosure guidance that aligns with financial reporting, reinforcing a unified, cross-industry approach. In contrast, SASB is built around industry-specific material topics, which limits its industry-wide applicability. GRI and CDP are widely used and versatile, but they don’t constitute a single, unified set focused on cross-industry integrated reporting in the way this combination does.