Integrated reports often combine which frameworks?

• A. GRI, SASB, and TCFD are commonly used together in integrated reports.
• B. Only GRI is used in integrated reports.
• C. Only TCFD is used.
• D. SASB is not used.

Answer: (A)

Integrated reporting blends sustainability disclosure with financial information to show how value is created over time. To cover the full range of issues stakeholders care about, many organizations reference several established frameworks at once. GRI provides a broad set of environmental, social, and governance indicators that describe overall sustainability performance. SASB offers sector-specific, financially material sustainability metrics that help investors compare performance across peers. TCFD lays out climate-related financial disclosures—governance, strategy, risk management, and metrics/targets—aligned with financial reporting. Using these together gives a comprehensive, decision-useful picture, which is why integrated reports often combine all three. The other options are too narrow, focusing on a single framework that wouldn’t capture the breadth of sustainability and climate-related risks that integrated reporting aims to communicate.