ESG frameworks provide guidelines and standards for assessing and reporting a company’s environmental, social, and governance performance. Examples include the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), and the Task Force on Climate-related Financial Disclosures (TCFD). These frameworks help companies and investors understand and manage ESG risks and opportunities. They enhance transparency, comparability, and accountability in ESG practices. ESG frameworks support sustainable business strategies and decision-making.