2026-09-21 · KeXinMaterials Editorial Team

GRI 305 Emissions + TCFD + SBTi + CSRD/ESRS Sustainability Disclosure Family Protective Case B2B Guide

GRI 305 (Emissions topic within GRI Universal Standards), TCFD (Task Force on Climate-related Financial Disclosures), SBTi (Science Based Targets initiative), and CSRD/ESRS (Corporate Sustainability Reporting Directive / European Sustainability Reporting Standards) are the four primary global sustainability disclosure frameworks. Below is the 2026 B2B procurement guide covering scope, GRI reporting, TCFD pillars, SBTi validation, CSRD ESRS E1, and protective case correlation.

GRI 305 Emissions + Universal Standards

GRI (Global Reporting Initiative) is the most widely used sustainability reporting framework. GRI Universal Standards (2021) + Topic Standards (GRI 300 series for biodiversity / emissions / effluents / waste) replace GRI Standards 2016.

GRI Universal Standards: GRI 1 (Foundation), GRI 2 (General Disclosures), GRI 3 (Material Topics). All GRI reporters must comply with Universal Standards.

GRI 1 (Foundation): Purpose, reporting principles, requirements for using GRI Standards, reporting in accordance with GRI Standards.

GRI 2 (General Disclosures): Organization details, activities, workers, governance, policies, practices, stakeholder engagement. Includes GRI 2-1 (organization details), GRI 2-7 (employees), GRI 2-9 (governance), GRI 2-12 (highest governance role), GRI 2-13 (delegation of responsibility), GRI 2-17 (collective knowledge).

GRI 3 (Material Topics): Material topic identification, evaluation, prioritization. GRI 3-1 (material topic identification process), GRI 3-2 (list of material topics), GRI 3-3 (management of material topics).

GRI Topic Standards 300 series (Environmental): GRI 301 (Materials), GRI 302 (Energy), GRI 303 (Water and Effluents), GRI 304 (Biodiversity), GRI 305 (Emissions), GRI 306 (Waste), GRI 308 (Supplier Environmental Assessment).

GRI 305 Emissions (2024 revision): GRI 305-1 (Direct GHG emissions Scope 1), GRI 305-2 (Indirect GHG emissions Scope 2, location + market-based), GRI 305-3 (Other indirect GHG emissions Scope 3), GRI 305-4 (GHG emissions intensity), GRI 305-5 (Reduction of GHG emissions), GRI 305-6 (Emissions of ozone-depleting substances), GRI 305-7 (NOx, SOx, and other significant air emissions).

GRI 305 alignment: Compatible with ISO 14064-1 + GHG Protocol Corporate Standard. Same Scopes 1/2/3 framework.

GRI reporting boundary: Same as financial reporting boundary (recommended by GRI). Or per control or equity approach.

GRI 305 verification: Optional third-party verification per ISAE 3410 or ISO 14064-3. Recommended for public claims.

B2B relevance: For B2B manufacturers + exporters, GRI reporting is required for ESG RFPs, voluntary sustainability reports, EU CSRD transition (GRI + ESRS dual reporting permitted).

B2B recommendation: For 2026 ESG-bound B2B orders, target GRI Universal Standards + GRI 305 compliance: Scope 1+2+3 inventory, intensity metric, reduction metric, ozone-depleting substances, NOx/SOx emissions, third-party verification per ISAE 3410 or ISO 14064-3.

TCFD Climate Financial Disclosure

TCFD (Task Force on Climate-related Financial Disclosures) provides climate-related financial disclosure framework. Recommended by GRI + ESRS + UK Companies Act. Increasingly required by EU + UK + global investors.

TCFD pillars: (1) Governance (board + management oversight), (2) Strategy (climate risks + opportunities + scenario analysis), (3) Risk Management (climate risk identification + assessment + management), (4) Metrics + Targets (GHG inventory + climate metrics + reduction targets).

TCFD Governance: Board oversight of climate risks + opportunities. Management role in assessing + managing climate-related risks. Describe board committees + management positions responsible.

TCFD Strategy: Climate-related risks + opportunities identified. Short / medium / long-term horizons (typically 1 / 3 / 5-10 years). Impact on business, strategy, financial planning. Scenario analysis using 1.5°C + 2°C + 4°C pathways.

TCFD Scenario Analysis: Per TCFD Guidance, scenarios include 1.5°C (Net Zero by 2050), 2°C (Below 2°C), 4°C (Current Policies). Use IEA scenarios (NZE 2050, APS, STEPS) or IPCC RCP (1.9, 2.6, 4.5, 8.5) or NGFS scenarios.

TCFD Risk Management: Climate risk identification + assessment + integration + management. Process for risk identification, materiality assessment, integration into enterprise risk management, monitoring.

TCFD Metrics + Targets: GHG inventory (Scope 1+2+3), climate-related risks metrics (e.g., carbon price exposure), industry-specific metrics (e.g., energy intensity), targets (SBTi-aligned).

TCFD transition plan disclosure: Per UK TCFD-aligned disclosure (TCFD + UK Companies Act Strategic Report), disclose transition plan + progress + risks + opportunities.

TCFD financial effects: Per TCFD Guidance + UK Companies Act + EU CSRD/ESRS, disclose anticipated financial effects (revenue, costs, assets, liabilities) of climate risks + opportunities.

TCFD aligned with CSRD/ESRS: ESRS E1 (Climate Change) incorporates TCFD pillars. CSRD first-wave companies reporting from 2024 fiscal year. Non-EU companies with EU business may need CSRD compliance.

TCFD aligned with ISSB: International Sustainability Standards Board (ISSB) IFRS S2 (Climate-related Disclosures) builds on TCFD. Convergence with TCFD + ESRS expected.

TCFD Status Report 2024: Disclosure quality improving but gaps remain. Most companies disclose governance + strategy + risk management; metrics + targets still lagging.

B2B relevance: For B2B manufacturers + exporters, TCFD-aligned disclosure is required by EU customers for supply chain alignment. Critical for investor + customer ESG screening.

B2B recommendation: For 2026 global ESG-bound B2B orders, target TCFD-aligned disclosure: governance + strategy (scenario analysis) + risk management + metrics + targets (SBTi-aligned). Aligned with CSRD/ESRS E1 for EU customers. Aligned with ISSB IFRS S2 for global investors.

SBTi Science-Based Targets + Net-Zero

SBTi (Science Based Targets initiative) validates corporate GHG reduction targets per Paris Agreement 1.5°C pathway. Targets validated within 24 months of submission. Increasingly required for EU + UK + global companies.

SBTi organization: WRI + WWF + CDP + UN Global Compact. Validates corporate targets per scientific pathway. Recognized by EU CSRD + UK TCFD + ISSB.

SBTi target categories: (1) Near-term (5-10 year reduction, mandatory Scope 1+2 + Scope 3 if >40%). (2) Long-term (typically 2050 net-zero, Scope 1+2+3 all categories). (3) Net-zero (residual emissions offset by carbon removal credits).

SBTi near-term target: Minimum 50% Scope 1+2 reduction by 2030 from base year. Scope 3 included if >40% of total emissions. Absolute contraction or intensity-based.

SBTi long-term target: 90% Scope 1+2+3 reduction by 2050 from base year. Plus 100% for value chain emissions. Plus neutralization of residual emissions.

SBTi net-zero target: 100% Scope 1+2+3 reduction by 2050 from base year. Plus neutralization of residual emissions using carbon removal credits (NOT reduction credits).

SBTi methodology: Absolute Contraction Approach (ACA), Sectoral Decarbonization Approach (SDA), or new 1.5°C-aligned methods (Climate Filter, Sector Pathway).

SBTi SBTN (Science-Based Targets for Nature): For nature-related targets. Includes water + land + ocean. Emerging. Aligned with GBF (Global Biodiversity Framework) 2022.

SBTi validation process: (1) Submit letter of commitment, (2) Develop target within 24 months, (3) Submit target for validation, (4) Target validated or returned for revisions, (6) Annual progress disclosure.

SBTi annual disclosure: Submit annual progress (target achievement, GHG inventory update) per CDP + SBTi Progress Reporting.

SBTi tool: SBTi Target Setting Tool. Walks through methodology selection, target setting, validation submission.

SBTi guidance: Sector-specific guidance for 10+ sectors (aluminum, cement, electric power, financial, food, ICT, iron + steel, oil + gas, pulp + paper, retail). Mandatory for high-impact sectors (oil + gas, cement, steel).

B2B relevance: For B2B manufacturers + exporters, SBTi-aligned targets are increasingly required by EU customers for supply chain alignment + investor ESG screening.

B2B recommendation: For 2026 global ESG-bound B2B orders, target: SBTi-aligned near-term (50% Scope 1+2 by 2030 from base year + Scope 3 if >40%) + long-term (90% Scope 1+2+3 by 2050) + net-zero by 2050. Validate target per SBTi protocol + annual progress disclosure.

CSRD/ESRS EU Sustainability Reporting

CSRD (Corporate Sustainability Reporting Directive) + ESRS (European Sustainability Reporting Standards) is the EU mandatory sustainability reporting framework. Effective from 2024. Mandatory for large companies + listed SMEs. References multiple standards.

CSRD scope: Mandatory for EU companies meeting thresholds (250+ employees, EUR 50M+ turnover, EUR 25M+ balance sheet). Also non-EU companies with EU business exceeding EUR 150M. First reporting: 2024 fiscal year (for FY2024, report 2025). Phased implementation 2024-2029.

CSRD phased implementation: 2024 (large public interest entities 500+ employees), 2025 (other large companies), 2026 (listed SMEs, except micro-enterprises), 2027 (non-EU companies with EU business EUR 150M+).

ESRS scope: 12 ESRS standards. Cross-cutting: ESRS 1 (General requirements), ESRS 2 (General disclosures). Environmental: ESRS E1 (Climate change), ESRS E2 (Pollution), ESRS E3 (Water + marine resources), ESRS E4 (Biodiversity + ecosystems), ESRS E5 (Resource use + circular economy). Social: ESRS S1 (Own workforce), ESRS S2 (Workers in value chain), ESRS S3 (Affected communities), ESRS S4 (Consumers + end-users). Governance: ESRS G1 (Business conduct).

ESRS 1 (General requirements): Double materiality assessment (financial materiality + impact materiality), value chain disclosure, due diligence disclosure, time horizons (short / medium / long-term), reporting boundary.

ESRS 2 (General disclosures): Governance + strategy + risk management + metrics + targets (TCFD-aligned). Same as TCFD pillars.

ESRS E1 (Climate change): GHG inventory (Scope 1+2+3) per ISO 14064-1 + GHG Protocol, climate risks + opportunities + scenario analysis (TCFD-aligned), transition plan, financial effects, reduction targets (SBTi-aligned).

ESRS E5 (Resource use + circular economy): Resource use (energy + water + materials), circular economy (inflow + outflow), waste. Relevant for B2B protective case (material efficiency + recyclability + circular design).

Double materiality: Financial materiality (impact on company) + impact materiality (company impact on people + environment). Both assessed + disclosed.

CSRD assurance: Mandatory. Limited assurance initially (FY 2024-2027), then reasonable assurance (from FY 2028). Auditor per ISAE 3000 (limited) + ISAE 3410 (GHG-specific).

ESRS XBRL tagging: Mandatory per CSRD. Digital tagging per EFRAG taxonomy. Allows machine-readable disclosure.

CSRD interaction with GRI: GRI + ESRS dual reporting permitted (cross-reference or use GRI as underlying standard).

CSRD interaction with non-EU frameworks: ISSB IFRS S2 (Climate-related Disclosures) compatibility with ESRS E1 for global reporters. TCFD aligned with both.

B2B relevance: For B2B manufacturers + exporters, CSRD/ESRS compliance is mandatory for EU customers + large non-EU companies with EU business. B2B suppliers must support customer Scope 3 (Category 1 purchased goods + Category 11 use of sold products + Category 12 end-of-life) disclosure.

B2B recommendation: For 2026 global B2B orders, target: ESRS E1 support (Scope 1+2+3 inventory + transition plan + financial effects disclosure), ESRS E5 support (resource use + circular economy disclosure), XBRL tagging support, customer Scope 3 inquiry response, supplier-level PCF + GHG inventory + SBTi-aligned target.

Cross-Framework Strategy + Audit

B2B sustainability disclosure requires coordinated compliance across multiple frameworks (GRI + TCFD + SBTi + CSRD/ESRS + ISSB IFRS S2). Cross-framework strategy + audit alignment needed.

Framework mapping: GRI Universal + GRI 305 ↔ CSRD/ESRS 1 + 2 + E1. TCFD ↔ CSRD/ESRS E1. SBTi ↔ CSRD/ESRS E1 reduction targets. ISSB IFRS S1 + S2 ↔ CSRD/ESRS 1 + 2 + E1.

Integrated reporting: Combine frameworks in single sustainability report. Climate strategy + transition plan + GRI topics + TCFD + ESRS + ISSB. Avoid duplicate disclosure.

Materiality assessment: Double materiality (financial + impact) per CSRD/ESRS 1. Single materiality (impact only) per GRI. Cross-mapping with TCFD risk + opportunity assessment.

GHG inventory: Single inventory per ISO 14064-1 + GHG Protocol. Disclose per multiple frameworks (GRI 305, ESRS E1, ISSB IFRS S2, CDP). Avoid duplicate calculation.

Reduction targets: Single SBTi-validated target set. Disclose per multiple frameworks (SBTi, CSRD/ESRS E1, GRI 305-5). Annual progress disclosure.

Scenario analysis: Single TCFD-aligned scenario analysis. Disclose per multiple frameworks (TCFD, CSRD/ESRS E1, ISSB IFRS S2).

Assurance: Single external assurance per ISAE 3000 (sustainability) + ISAE 3410 (GHG-specific). Disclose per multiple frameworks.

XBRL + digital reporting: ESRS XBRL per EFRAG. Other frameworks ESG / HASS / XBRL. Harmonization underway per IFRS / EFRAG / SASB.

B2B relevance: For B2B sustainability disclosure, integrated reporting reduces disclosure burden + improves quality. Cross-framework strategy + integrated assurance + unified GHG inventory + audit work best.

B2B recommendation: For 2026 global ESG-bound B2B orders, establish: cross-framework sustainability strategy (GRI + TCFD + SBTi + CSRD/ESRS + ISSB), integrated sustainability report (single document covering all frameworks), double materiality assessment per CSRD/ESRS 1, single GHG inventory per ISO 14064-1 + GHG Protocol, single SBTi-validated reduction targets, integrated assurance per ISAE 3000 + ISAE 3410.

Protective Case Correlation

Protective case suppliers must support customer B2B sustainability disclosure by providing product carbon footprint, GHG inventory, SBTi-aligned targets, CSRD/ESRS Scope 3 support, and circular economy data.

Customer Scope 3 Category 1: Purchased goods. PCF per ISO 14067 + customer methodology. Cradle-to-gate preferred for EU-bound customers.

Customer Scope 3 Category 4 + 9: Upstream + downstream transportation. PCF for transport per ISO 14067 + transport mode (sea / road / air).

Customer Scope 3 Category 11: Use of sold products. For protective case = 0 use phase emissions. For active case = significant. Provide product energy consumption data.

Customer Scope 3 Category 12: End-of-life treatment of sold products. Recyclability % + recycling credit + landfill % + incineration %. Per ISO 14067 end-of-life methodology.

GRI 305-1 + 305-2 + 305-3: Supplier provides GHG inventory data for customer Scope 3 inquiry response. ISO 14064-1 compliant.

GRI 305-4 (intensity): PCF per kg case + intensity per ISO 14067.

GRI 305-5 (reduction): SBTi-aligned reduction targets + annual progress. Per SBTi protocol.

ESRS E1 Scope 3: Same as GRI 305-3. Per ESRS E1 + ISO 14064-1 + GHG Protocol.

ESRS E5 circular economy: Material efficiency, recyclability, recycled content, durability, repairability. Provide data per ISO 14062 + ISO 22628 + ISO 14021.

TCFD climate risks + opportunities: Provide supplier-level climate risk assessment + scenario analysis support for customer Scope 3.

CSRD/ESRS XBRL: Supplier provides data in customer-acceptable format. EFRAG XBRL taxonomy.

Documentation: Supplier provides: PCF per ISO 14067 (verified), corporate GHG inventory per ISO 14064-1 (verified), SBTi-aligned targets, circular economy data (material efficiency + recyclability), CSRD/ESRS Scope 3 support data, customer inquiry response procedure.

B2B relevance: For B2B protective case sales to large EU customers (CSRD/ESRS compliant), supplier must provide product carbon footprint + verified GHG inventory + SBTi-aligned reduction targets + circular economy data. Increasingly required in B2B RFPs.

B2B recommendation: For 2026 global B2B orders, target: ISO 14067 cradle-to-gate product carbon footprint (verified per ISO 14071), ISO 14064-1 corporate GHG inventory (verified per ISAE 3410 limited assurance), SBTi-aligned reduction targets (50% Scope 1+2 by 2030 + net-zero by 2050), CSRD/ESRS E1 Scope 3 support data, ESRS E5 circular economy data (recyclability + recycled content + durability), TCFD scenario analysis support, customer inquiry response procedure <5 business days.

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