Select the applicable sustainability-reporting framework(s) and scope the disclosure: determine which standards apply (CSRD/ESRS, ISSB IFRS S1/S2, GRI, SEC), run the right materiality test (double vs financial), fix the reporting boundary and governance, and crosswalk overlapping frameworks into one roadmap.
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---
name: framework-selection-and-materiality
description: "Select the applicable sustainability-reporting framework(s) and scope the disclosure: determine which standards apply (CSRD/ESRS, ISSB IFRS S1/S2, GRI, SEC), run the right materiality test (double vs financial), fix the reporting boundary and governance, and crosswalk overlapping frameworks into one roadmap."
---
# Framework Selection & Materiality
## Determine applicability first
Which standards apply is driven by jurisdiction, listing, size, and counterparty demand — not preference. EU presence → CSRD/ESRS (double materiality, phased). US listing → the SEC climate rule (verify effective status). An ISSB-adopting jurisdiction → IFRS S1/S2. Voluntary/investor/procurement/insurer demand → GRI and/or ISSB to the audience. More than one usually applies.
## Run the correct materiality test
- **Double materiality (CSRD/ESRS):** assess BOTH impact materiality (effect on people/planet) and financial materiality (effect on the company). Material on either axis → disclose.
- **Financial materiality (ISSB IFRS S1/S2, SEC):** effects on enterprise value / the financial statements only.
- **Impact materiality (GRI):** significance of impacts on economy, environment, people.
A survey is one input, not a determination. Name the test, the governance that signed off, and the evidence per material topic.
## Fix the reporting boundary
Choose the consolidation approach (equity share / financial control / operational control) deliberately and once; define the value-chain scope; name and justify the deltas from the financial consolidation. Every downstream number inherits this boundary.
## Crosswalk, don't duplicate
When CSRD and ISSB (and GRI/SEC) all apply, map the overlapping data points once and disclose against each. Source each shared figure once — never run two parallel projects.
## Output
A framework-applicability determination, the materiality test with governance and per-topic evidence, the reporting boundary, the crosswalk, and a sequenced disclosure roadmap. Each material topic maps to its framework clause. Hand the inventory to `ghg-accounting-analyst` and the drafting/assurance to `disclosure-and-assurance-lead`.
