Global EER Resources
This section features available global EER resources. We have sorted the resources into the following three groups.
Overarching frameworks and resources
These provide high-level guidance which can be helpful if you are reporting on a broad range of EER information, such as your business model, value creation, strategy, material risks and opportunities, performance and prospects.
These resources generally do not suggest detailed disclosure topics or indicators.
Industry/topic-specific resources
These provide guidance which can be helpful if you are reporting on specific topics, such as climate-related financial disclosures.
Hybrid resources
These are a combination of overarching and industry/topic-specific resources.
We have also identified several global initiatives which may help you compare some of these EER resources.