GRI Standards GRI-Coordination-CSRD-ESRS-ISSB-SBTi-CDP-TCFD: GRI Coordination with CSRD/ESRS, ISSB IFRS S1/S2, SBTi, CDP, TCFD, UN Global Compact and SDGs

GRI Standards coordination with adjacent sustainability + climate disclosure frameworks. (a) EU CSRD + ESRS - GRI-EFRAG INTEROPERABILITY: GRI Standards form the foundation for ~50 percent of ESRS disclosures; EFRAG (European Financial Reporting Advisory Group) maintains formal interoperability mapping with GRI; ESRS uses GRI's impact materiality model alongside financial materiality (double materiality); companies reporting GRI Standards can report ESRS-aligned with mapping; CSRD-mandated for ~50,000 EU + non-EU companies. (b) ISSB IFRS S1 + S2 - financial-materiality climate-related disclosures; built on TCFD + SASB; GRI-ISSB COMPLEMENTARY (GRI impact materiality + ISSB financial materiality = double materiality); GRI-ISSB cooperation agreement signed; ongoing interoperability work; ISSB adoption by 30+ jurisdictions. (c) SBTi (Science Based Targets initiative) - GRI 305 Emissions disclosures + Scope 1/2/3 align with SBTi methodology + target-setting; SBTi target-setting requires GRI-style emissions inventory. (d) CDP (Carbon Disclosure Project) - annual corporate climate + water + forests disclosure; questionnaire aligned with GRI + ISSB + TCFD; ~25,000 companies disclose annually; A-list scoring. (e) TCFD (Task Force on Climate-related Financial Disclosures) - 4-pillar climate disclosure framework now integrated into ISSB; TCFD-aligned reporting common alongside GRI. (f) UN GLOBAL COMPACT - 10 principles + COP (Communication on Progress) requires sustainability reporting; GRI is the recommended framework; ~14,000 signatory companies. (g) UN SUSTAINABLE DEVELOPMENT GOALS (SDGs) - 17 goals + 169 targets; GRI publishes SDG-GRI mapping; voluntary national reviews + corporate SDG reporting use GRI as standard backbone. (h) GHG PROTOCOL (separately verified in this corpus) - underpins GRI 305 Emissions; Scope 1/2/3 accounting methodology. (i) CDP + SBTi + GRI + TCFD + UN GLOBAL COMPACT INTEROPERABILITY: formal cooperation + joint guidance + reduced reporting burden. (j) PCAF (Partnership for Carbon Accounting Financials) - financial-sector financed emissions; coordinates with GRI Sector Financial Services pipeline.