ESG by ZYT← All answersThe frameworks
GRI, IFRS S1/S2, UNGC, CDP, SBTi — which one applies to me?
For most small businesses in Singapore and Malaysia: none of them are mandatory, and the right first move is a GHG Protocol carbon figure, because every framework wants that same number. Choose a disclosure framework only once you know who is asking and what they will do with it.
What each is actually for:
| Name | What it is | Who typically asks for it |
|---|---|---|
| GHG Protocol | How to calculate emissions | Everyone — it underpins the rest |
| GRI | What to disclose, impact-focused | Customers, tenders, general public reporting |
| IFRS S1 / S2 (ISSB) | What to disclose, investor-focused | Regulators, listed-company parents, lenders |
| UN Global Compact | A commitment plus annual progress statement | Reputational and values-driven |
| CDP | A questionnaire you fill in | Large corporate customers, investors |
| SBTi | Validation of an emissions target | Companies making public reduction claims |
The sequence that wastes least effort: measure to the GHG Protocol, answer whoever asked, then pick a disclosure framework if the request keeps coming. Picking the framework first is how small businesses end up paying for a document nobody requested.
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Last reviewed 2026-09-04