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01 // ESG & SUSTAINABILITY FRAMEWORKS

ESG and sustainability disclosure frameworks, managed in one auditable platform

Mandatory ESG reporting frameworks and standards are no longer optional for large organizations operating globally. Locus Technologies manages the data collection, calculation, audit, and disclosure workflows that CSRD, SEC Climate Rules, California SB 253, and seven other major frameworks require — in a single system that is built for financial-grade credibility.

ESG Reporting

02 // Highlights

Prepare for disclosures with data you can trust.

  • ~50,000 companies estimated to be subject to CSRD globally
  • ~3,000 US-based companies expected to be affected by CSRD
  • 14+ years of GHG verification expertise guiding Locus emissions software
  • Scope 1, 2 & 3 all supported in a single data model

The ESG reporting frameworks Locus supports — and what that means in practice

03 // Frameworks

EU Corporate Sustainability Reporting Directive (CSRD)

The CSRD requires large companies — and, in phased waves, non-EU companies with significant EU operations — to report on a broad set of environmental, social, and governance data points aligned with the European Sustainability Reporting Standards (ESRS). Phase one companies issued their first mandatory CSRD report in 2025 based on 2024 data. The list of affected multinationals grows each year.

What Locus does: Locus supports double materiality assessments, Scope 1/2/3 GHG inventory, water management data, waste management records, biodiversity indicators, and governance disclosures — all within a single auditable platform. Reporting templates are configurable to match evolving ESRS requirements without vendor engagement. Locus aggregates data at the global, subsidiary, and value chain level and supports multi-stakeholder workflows across finance, facilities, risk, and sustainability teams.

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GHG Protocol

The GHG Protocol Corporate Accounting and Reporting Standard — developed by the World Resources Institute and the World Business Council for Sustainable Development — is the most widely used framework for corporate GHG inventories globally. It defines the methodology for calculating Scope 1 (direct), Scope 2 (purchased energy), and Scope 3 (value chain) emissions. GHG Protocol is referenced by GHGRP, CDP, CSRD, SEC Climate Rules, and most voluntary corporate emissions targets.

What Locus does: Locus GHG software is built around GHG Protocol methodology. The platform includes standard global warming potential (GWP) values from IPCC Assessment Reports, EPA emission factor libraries, and support for both location-based and market-based Scope 2 accounting. Locus GHG development has been guided by certified GHG reviewers for more than 14 years — the methodology embedded in the platform reflects real verification experience, not a generic interpretation of the standard.

SEC Climate Disclosure Rules

The SEC's climate disclosure rules require registrants to disclose material climate-related risks, Scope 1 and Scope 2 GHG emissions (for certain filers), and information about climate-related governance and strategy. The rules align broadly with TCFD recommendations and require financial-grade data quality and third-party assurance for large accelerated filers.

What Locus does: Locus provides financial-grade Scope 1 and Scope 2 emissions tracking with audit-ready data chains. Because Locus GHG software development has been guided by certified GHG reviewers for more than 14 years, the calculation methodologies, emission factor libraries, and documentation trails in the platform are built to withstand third-party assurance review. Locus reporting templates can be mapped to SEC disclosure item structures.

California SB 253 — Climate Corporate Data Accountability Act

California SB 253 requires large companies doing business in California (those with annual global revenues exceeding $1 billion) to publicly disclose Scope 1, Scope 2, and Scope 3 GHG emissions annually. Scope 1 and 2 disclosures begin in 2026 based on 2025 data. Scope 3 disclosures begin in 2027. Third-party assurance is required for Scope 1 and 2, with limited assurance for Scope 3.

What Locus does: Locus supports full Scope 1/2/3 inventory management with configurable emission factor libraries, automated calculation workflows, and disclosure-ready reporting. The platform's audit trail infrastructure supports third-party assurance engagements. California-specific regulatory awareness is built into how Locus supports state-level reporting obligations.

ISSB / IFRS S1 and S2

The International Sustainability Standards Board (ISSB) published IFRS S1 (general sustainability-related financial disclosures) and IFRS S2 (climate-related disclosures) in 2023. These standards are now being adopted or referenced by regulators in more than 20 jurisdictions globally and form the baseline for many national mandatory frameworks.

What Locus does: IFRS S2 is closely aligned with TCFD; Locus supports the climate-related risk and opportunity disclosure requirements, Scope 1/2/3 GHG inventory, and scenario analysis data collection that IFRS S2 demands. Because Locus ESG software operates on a single data model, organizations reporting under both CSRD and IFRS S2 do not need to maintain separate data sets.

Global Reporting Initiative (GRI)

GRI Standards are the most widely used sustainability reporting framework globally. GRI is principles-based and modular: organizations select Universal Standards plus topic-specific standards relevant to their material issues. GRI reporting is voluntary for many organizations but mandatory under CSRD for EU companies following the GRI-ESRS interoperability pathway.

What Locus does: Locus ESG software supports GRI indicator data collection across environmental topics including GHG emissions, energy, water, waste, biodiversity, and supplier environmental assessment. The platform's materiality assessment module enables the stakeholder engagement and prioritization process that GRI requires. Configurable dashboards surface GRI metric progress throughout the reporting period.

SASB Standards

SASB (now part of the ISSB) provides industry-specific disclosure standards across 77 industries in 11 sectors. SASB metrics are quantitative, sector-tailored, and designed for investor audiences. Many organizations report SASB metrics in their annual sustainability or integrated reports, and SASB is referenced within the IFRS S1 framework as a source of industry-based metrics

What Locus does: Locus supports the environmental dimension of SASB metrics across the industries it serves — including oil and gas, chemicals, electric utilities, metals and mining, food and beverage, and engineering and construction services. Configurable data collection forms and calculation templates can be aligned to specific SASB industry standards.

TCFD / TNFD

The Task Force on Climate-related Financial Disclosures (TCFD) framework — now formally succeeded by IFRS S2 — established the four-pillar structure (Governance, Strategy, Risk Management, Metrics and Targets) that underpins most mandatory climate disclosure frameworks today. The Taskforce on Nature-related Financial Disclosures (TNFD) extends a similar structure to nature and biodiversity impacts.

What Locus does: Locus supports the Metrics and Targets pillar of TCFD/TNFD with validated Scope 1/2/3 GHG data, water consumption and quality metrics, waste and chemical intensity data, and scenario analysis data collection. The Locus data model captures the physical and transition risk data that TCFD/TNFD governance and strategy pillars require.

CDP (Carbon Disclosure Project)

CDP is a global disclosure platform used by investors, purchasing organizations, and city and government bodies to assess the environmental performance of companies and supply chains. CDP questionnaires cover climate change (Scope 1/2/3 emissions, targets, risks), water security, and forests. CDP responses are scored and publicly available.

What Locus does: Locus ESG software manages the emissions, water, and waste data that underlies most CDP questionnaire sections. Calculation methodologies in Locus align with the GHG Protocol — the standard CDP requires. Because Locus operates as a unified platform, CDP-relevant data from environmental monitoring, utility management, and waste tracking programs is all available from the same system.

Explore Locus ESG and sustainability software

04 // DISCLOSURE READINESS STARTS WITH THE DATA

Build a reporting foundation that lasts beyond this year’s disclosure.

A credible ESG disclosure begins long before a questionnaire or reporting deadline. Locus connects the environmental, operational, and enterprise data behind each metric, preserving the source, calculation, ownership, and approval history that support it. Teams can identify gaps earlier, coordinate work across functions, and reuse the same trusted information as reporting requirements, organizational structures, and stakeholder expectations evolve.

05 // Software Demonstration

Ready to see how Locus handles your ESG disclosure obligations?

Whether you are formalizing an ESG strategy framework or already reporting under three programs at once, every Locus ESG demo is led by a team member with direct GHG verification expertise or ESG reporting experience. They understand the frameworks without needing to be briefed first.
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Common questions about ESG framework compliance

06 // FAQ

Yes. Locus reporting templates are configurable by your team to match CSRD/ESRS disclosure formats, including the specific ESRS data points and table structures that regulators and auditors expect. When ESRS templates are revised, your team updates the Locus template in the Configuration Workbench without vendor involvement.

es. Locus supports Scope 3 data collection across all 15 categories defined in the GHG Protocol Corporate Value Chain Standard. This includes Scope 3 Category 1 (purchased goods and services) through supplier survey tools, Category 11 (use of sold products), and downstream transport emissions, among others.

Locus generates the complete audit trail that third-party assurance providers need including data provenance, calculation methodology documentation, version history, and reviewer attribution for every record. This is built into the platform's data architecture, not generated on demand.

Yes. The unified Locus data model means that a single validated data set simultaneously feeds CSRD disclosures, SEC climate filings, CDP questionnaire responses, and GRI indicators. Organizations do not maintain separate data collections for each framework.

Locus Technologies supports eight major ESG reporting frameworks and standards from one validated data set: CSRD and ESRS, SEC Climate Disclosure Rules, California SB 253, ISSB/IFRS S1 and S2, GRI, SASB, TCFD/TNFD, and CDP. The same emissions, water, and waste records feed every one of them, with a single audit trail behind each disclosure.