Module 2: Understanding ESG Frameworks

Description

The Understanding Standards & Frameworks session provides an overview of the key sustainability frameworks, standards, and global goals that shape sustainability reporting, including GRI, SASB, ISSB, TCFD, the IRF, and the UN SDGs. Participants will learn how these frameworks differ, how they complement one another, and how they influence emerging regulations. The module also explores how organizations can select the right frameworks for their needs and use them to support reporting, strategy, stakeholder engagement, and long-term value creation.

Learning Objectives

1. Understand the major sustainability frameworks, standards, and global goals—including ISSB, TCFD, GRI, SASB, the IRF, and the UN SDGs—and describe their purpose, audience, and key components. 

2. Recognize how globally recognized frameworks and standards have influenced current and emerging sustainability regulations and reporting requirements. 

3. Evaluate organizational goals, stakeholder expectations, and reporting objectives to determine which sustainability frameworks and standards are best suited for a given reporting strategy. 

4. Understand how sustainability frameworks and standards can be used not only for reporting, but also to support decision-making, risk management, strategic planning, and long-term value creation. 

Speaker

Cora Lee Mooney

Cora Lee is a partner with PwC’s Sustainability practice. She brings more than 22 years of experience in a broad range of industries, including technology, media, consumer products, real estate, insurance, healthcare, energy, and industrials.  As a career sustainability consultant, she’s helped companies integrate sustainability into corporate strategy, enterprise risk management, and organizational transformation initiatives, including op model and technology design, and corporate training.