2026-09-21 · KeXinMaterials 编辑团队

GRI 305 排放 + TCFD + SBTi + CSRD/ESRS 可持续性披露族 防护箱采购指南

GRI 305(GRI Universal Standards 通用版中的排放议题)、SBTi(科学碳目标倡议)、CSRD/ESRS(企业可持续报告指令/欧洲可持续报告标准)是全球可持续披露的四大主要框架。下方为 2026 B2B 采购指南,涵盖范围、GRI 报告、TCFD 支柱、SBTi 验证、CSRD ESRS E1、防护箱关联。

GRI 305 排放 + 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 气候财务披露

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 科学碳目标 + 净零

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 欧盟可持续性报告

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.

跨框架战略 + 审计

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.

防护箱关联

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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