ESG & Sustainability
Clear sustainability information for business decisions, reporting, procurement and finance.
The frameworks behind our work
Rhodope works with international sustainability reporting standards, disclosure frameworks and sustainable-finance requirements. We help organisations connect environmental, social and governance priorities with material issues, reliable information and practical action.
Our work spans reporting readiness, materiality assessment, climate and nature disclosures, sustainable finance, and the governance and data needed to support them. The frameworks below guide the relevant scope of each engagement.
01 · Standards & frameworks
Reporting standards & disclosure frameworks
International approaches to reporting impacts, sustainability-related financial risks, climate and nature.
Impact reporting
GRI Standards
The Global Reporting Initiative’s Universal Standards (GRI 1, GRI 2 and GRI 3), applicable Sector Standards and Topic Standards support reporting on impacts on the economy, environment and people. Our work connects material topics, stakeholder input, disclosures and supporting evidence.
Official framework reference →Sustainability-related financial disclosure
ISSB / IFRS S1 and IFRS S2
IFRS S1 addresses sustainability-related financial information; IFRS S2 addresses climate-related disclosures. We work on governance, strategy, risk management, metrics and targets, connecting disclosures with business risks, opportunities and financial information.
Official framework reference →Industry-based reporting
SASB Standards
SASB Standards identify industry-specific sustainability topics and metrics relevant to investors. We use the relevant industry standards to focus reporting and support the application of IFRS S1 and IFRS S2.
Official framework reference →Climate disclosure framework
TCFD recommendations
The Task Force on Climate-related Financial Disclosures provides the familiar structure of governance, strategy, risk management, and metrics and targets. Its recommendations are incorporated into the ISSB Standards. We support TCFD-aligned disclosure and mapping to IFRS S1 and S2.
Official framework reference →Nature-related disclosure
TNFD recommendations
The Taskforce on Nature-related Financial Disclosures addresses nature-related dependencies, impacts, risks and opportunities. We work with its disclosure recommendations and LEAP assessment approach to connect nature considerations with organisational decisions.
Official framework reference →Environmental disclosure system
CDP
CDP questionnaires support environmental disclosure, including climate change, forests and water security. Our work focuses on data preparation, evidence consistency and response development against the relevant questionnaire.
Official framework reference →Connected reporting · formerly IIRC
Integrated Reporting Framework
The Integrated Reporting Framework connects strategy, governance, performance and prospects with value creation over time. Originally developed by the IIRC, it is now maintained under the IFRS Foundation. We use it to strengthen the connections between financial and sustainability information.
Official framework reference →02 · Standards & frameworks
EU reporting, taxonomy & due diligence
Reporting standards and regulatory requirements have different purposes. We establish the relevant entity, jurisdiction, reporting period and value-chain context before defining the work.
Corporate Sustainability Reporting Directive
CSRD
The CSRD establishes sustainability reporting requirements for companies within its scope. We support reporting readiness, gap assessment and preparation, taking account of applicable amendments, implementation dates and national requirements.
Official framework reference →European Sustainability Reporting Standards
ESRS
ESRS specify reporting under the CSRD, including double materiality and cross-cutting, environmental, social and governance disclosures. Our work covers materiality assessment, disclosure mapping, data ownership and evidence preparation across the applicable standards.
Official framework reference →Sustainable Finance Disclosure Regulation
SFDR
SFDR concerns sustainability-related disclosures by financial market participants and financial advisers. We support the organisation of entity- and product-level information, sustainability-risk disclosures and relevant adverse-impact data.
Official framework reference →Classification of sustainable economic activities
EU Taxonomy Regulation
The EU Taxonomy provides criteria for environmentally sustainable economic activities. Our work distinguishes eligibility from alignment and considers technical screening criteria, do-no-significant-harm requirements, minimum safeguards and relevant disclosures.
Official framework reference →Corporate Sustainability Due Diligence Directive
CSDDD
CSDDD addresses human-rights and environmental due diligence for companies within its scope. We support the assessment of relevant practices, responsibilities, risks and evidence, with scope and implementation requirements considered for each engagement.
Official framework reference →03 · Standards & frameworks
Green finance & emissions accounting
Frameworks and methods that connect environmental objectives, financing decisions and measurable information.
Voluntary green-bond guidelines
ICMA Green Bond Principles
The Green Bond Principles address use of proceeds, project evaluation and selection, management of proceeds, and reporting. We support framework preparation and the organisation of allocation and impact information for transparent green financing.
Official framework reference →Climate Bonds Standard & Certification Scheme
Climate Bonds Standard
The Climate Bonds Standard and associated sector criteria provide a basis for assessing eligible climate investments. Our work supports alignment assessment and evidence preparation; certification follows the scheme’s own verification and approval process.
Official framework reference →Corporate and value-chain emissions accounting
GHG Protocol
The GHG Protocol provides methods for corporate greenhouse-gas inventories and Scope 3 value-chain accounting. We connect reporting boundaries, activity data, calculations and documented assumptions with the emissions information needed for disclosures.
Official framework reference →Financed-emissions accounting
PCAF
The Partnership for Carbon Accounting Financials’ Global GHG Accounting and Reporting Standard supports emissions measurement associated with financial activities. We work with relevant financed-emissions methods, portfolio information and data-quality considerations.
Official framework reference →04 · Standards & frameworks
UK reporting & sustainable-finance context
Clear distinctions help UK reviewers understand which requirements concern corporate reporting, investment products or procurement.
UK Sustainability Reporting Standards · previously UK SDS
UK SRS S1 and UK SRS S2
UK SRS is the current name for the UK Sustainability Reporting Standards, previously referred to as UK Sustainability Disclosure Standards. Based on the ISSB standards, they address sustainability-related financial and climate information. Application depends on the relevant UK reporting rules and entity scope.
Official framework reference →FCA Sustainability Disclosure Requirements
SDR
The FCA’s SDR regime covers sustainability disclosures and investment labels, with an anti-greenwashing rule for FCA-authorised firms. We support clear, evidence-based sustainability information within the applicable scope. SDR is distinct from UK SRS corporate reporting standards.
Official framework reference →Policy context · not an active UK taxonomy
UK Green Taxonomy
The UK government announced in July 2025 that it would not proceed with a UK Green Taxonomy. We distinguish this discontinued proposal from the EU Taxonomy and other applicable criteria when considering UK sustainable-finance requirements.
Official framework reference →Procurement & financing
Making ESG evidence clear for reviewers
Tender evaluators, lenders and counterparties need to understand the requirement, the evidence and the responsibility behind a sustainability statement. We organise work around those questions.
Requirements & materiality
Map the request to the applicable reporting framework, tender criteria or lender information needs. Establish scope, material issues, reporting boundaries and gaps.
Data & evidence
Connect disclosures with policies, governance records, emissions information, methods and supporting documentation. Make assumptions, estimates and limitations clear.
Responsibilities & progress
Identify information owners, actions, review points and meaningful indicators. Distinguish current performance from targets and planned improvements.
UK tender requirements
For relevant UK public procurements, Carbon Reduction Plans and social-value responses may form part of the requirements. PPN 006 addresses Carbon Reduction Plans for applicable major government contracts; PPN 002 sets out the central-government Social Value Model. The specific procurement documents determine what a bidder must provide.
This page describes Rhodope’s framework coverage. Tender-specific evidence, company policies and any required Carbon Reduction Plan are separate documents.
How the frameworks fit together
Are all these reporting standards?
No. The directory includes reporting standards, disclosure recommendations, regulations, financing principles and accounting methods. Their purpose and applicability differ, so we identify the relevant combination for the organisation and task.
Can one evidence base support several disclosures?
Often, the same governance records, data and documented processes can support several reporting needs. We map overlaps while retaining differences in materiality, boundaries, metrics and disclosure requirements.
Does framework alignment mean certification?
Alignment and reporting preparation are distinct from independent assurance or certification. Where an engagement needs either, the applicable scheme and authorised assurance or verification arrangements must be established separately.
Framework information reviewed September 2026. Applicability and current requirements are assessed for each engagement.
Discuss your ESG reporting needs
Tell us about your organisation, the framework or information request, and the decision you need to support.
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