Sustainable Finance
Two Questions, One Report: How GRI, SASB and TCFD/ISSB Measure Different Things
Understanding the core distinction between financial and impact materiality is crucial for interpreting ESG reports. Different frameworks like GRI, SASB, and ISSB/TCFD are designed to answer distinct questions, serving different audiences and revealing different aspects of a company's performance.
Nolan Begay·October 16, 2026
