Disclosure Resources


Sustainability reporting has been growing in importance as sustainable investment has become mainstream in recent years.


QSE does not currently endorse specific sustainability reporting standards and frameworks that all issuers should adopt, however, certain standards (see below) are leading the way. In any event, issuers should consider their industry, business model, and the views of stakeholders to determine the most appropriate reporting format.

For reference, we include below the most used and internationally recognized standards and frameworks. Standards provide specific, detailed, and replicable requirements for what should be reported for each topic, while frameworks provide principles-based guidance. on how information is structured, how it is prepared, and what broad topics should be covered.


The GHG Protocol is a globally standardised framework to measure, report and manage GHG emissions and mitigation actions. They supply the Corporate Accounting and Reporting Standard, which provides requirements and guidance for companies preparing a corporate-level GHG emissions inventory. The standard is supplemented by the Corporate Value Chain (Scope 3) Accounting and Reporting Standard which allows companies to assess their entire value chain emissions impact and identify where to focus reduction activities.