Prepare clear, reusable sustainability evidence for customers, investors and relevant reporting expectations.
Identify which sustainability information customers and investors need, which frameworks are relevant, and where supporting evidence is missing. Scope the organisation, intended use, target markets and actual requests before choosing references.
For SMEs, EFRAG’s VSME can provide a proportionate starting point. ESRS is considered where relevant to the organisation’s obligations or value-chain requests, rather than assumed to apply directly.
Map agreed information requirements to existing records, identify reuse and retain the source and framework version. Gaps and uncertain applicability remain visible, with legal obligations, voluntary guidance and customer-specific requests distinguished.
Key frameworks, standards and references
As standards and reporting expectations multiply, our interoperability research evolves with them.
Mappings draw on the current Sustin release, 2026.6 (28 October 2026), and keep each framework’s scope, terminology and evidence requirements distinct. Each reference below links to its framework page on sustin.ai.
For self-service questionnaire answers, use Sustin at sustin.ai.
Voluntary reporting standard
Voluntary Sustainability Reporting Standard for SMEs (VSME)
EFRAG / European Commission
Proportionate sustainability information for SMEs responding to customer, bank and investor requests.
View on sustin.ai ↗Official source ↗Legal/reporting requirements
European Sustainability Reporting Standards (ESRS) — Delegated Regulation (EU) 2023/2772
European Commission / EFRAG
Double materiality, policies, actions, metrics and targets
View on sustin.ai ↗Official source ↗Reporting framework
GRI Universal Standards 2021
Global Reporting Initiative
Impact materiality, disclosures and evidence vocabulary
View on sustin.ai ↗Official source ↗Disclosure framework
IFRS S1 and IFRS S2 Sustainability Disclosure Standards
International Sustainability Standards Board
Investor-focused sustainability and climate-related financial disclosures
View on sustin.ai ↗Official source ↗Regulation
Regulation (EU) 2024/1689 — Artificial Intelligence Act
European Union
Risk-based duties, human oversight, technical documentation and accountability
View on sustin.ai ↗Official source ↗Standard
ISO/IEC 42001:2023 — Artificial intelligence — Management system
ISO/IEC
AI management controls, objectives and documented information
View on sustin.ai ↗Official source ↗Standard
ISO 14001:2015 — Environmental management systems — Requirements with guidance for use
ISO
Environmental management system controls and evidence
View on sustin.ai ↗Official source ↗Standard
ISO 45001:2018 — Occupational health and safety management systems
ISO
Worker health, safety, participation and management controls
View on sustin.ai ↗Official source ↗Standard
ISO 56001:2024 — Innovation management system — Requirements
ISO
Innovation management system requirements
View on sustin.ai ↗Official source ↗Intergovernmental guidelines
OECD Guidelines for Multinational Enterprises on Responsible Business Conduct
OECD
Responsible conduct across value chains, disclosure and due diligence
View on sustin.ai ↗Official source ↗UN principles
Guiding Principles on Business and Human Rights
United Nations / OHCHR
Protect, respect and remedy; human-rights due diligence
View on sustin.ai ↗Official source ↗UN resolution
Transforming our World: the 2030 Agenda for Sustainable Development
United Nations General Assembly
Shared goals and targets for global interoperability
View on sustin.ai ↗Official source ↗These are reference sources in our research scope, not a claim that every framework applies to every organisation or has a completed automated mapping. Detailed coverage is agreed during scoping.
Identify the actual request, requesting party, entity boundary, jurisdiction, reporting period and intended reliance.
Start with proportionate SME reporting and VSME where appropriate; distinguish directly applicable requirements from value-chain requests and voluntary references.
Record source, edition, evidence owner and coverage. Do not infer full equivalence from similar terminology.
Create the gap register and assign actions for reusable, appropriately qualified information responses.
Identify what each request requires, which records can be reused, and where additional evidence or clarification is needed.
Illustrative output — not a client case study.
On smaller screens, scroll the table horizontally to read all columns.
| Information need | Reference basis | Available evidence | Gap / next step |
|---|---|---|---|
| A customer requests organisational energy and emissions information | VSME considered as a proportionate reporting reference; exact disclosures and edition agreed at scoping | Energy records for part of the reporting period | Complete the agreed period and document organisational boundaries |
| An investor asks how product-level savings were established | Investor’s information request and an agreed evaluation protocol | Controlled-test results | Distinguish test findings from real-world performance and avoid presenting product savings as organisational emissions data |
| A larger customer sends a sustainability questionnaire | Customer-specific request, assessed alongside relevant reporting references | Some existing policy and operational records | Map reusable information and identify additional requests or uncertain applicability |
Sample deliverables and the proposed approach can be discussed during scoping.
Agree the requesting parties, reporting purpose, relevant frameworks and permitted access before work begins. Document review and a working session clarify reuse, uncertain applicability and the next information requests. Confidentiality and any follow-up are agreed in the scope.
Research-based mapping and preliminary gap analysis. It is not a legal opinion, statutory audit, accredited conformity assessment or third-party assurance. Detailed framework coverage and editions are agreed at scoping.
Service provider: Sustainable Intelligence ASBL, Belgium.
Mappings draw on the current Sustin release, with its release number and date recorded in the deliverables.
Yes. For self-service questionnaire answers, use Sustin at sustin.ai.
Using this service does not influence the outcome of any assessment or rating.