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GRI (Global Reporting Initiative), CDP (Carbon Disclosure Project), and Science Based Targets initiative (SBTi) have played a foundational role in the ecosystem of sustainability reporting and climate-action frameworks. Although each serves a distinct purpose, they are often used in parallel across industries. Large enterprises use them to standardize sustainability disclosures, set decarbonization pathways, and gather actionable supplier data. Suppliers, in turn, use these frameworks to demonstrate transparency, qualify for bids, and align with customer and regulatory expectations.
These and related frameworks help organizations better understand supply chain risks, support Scope 3 data accuracy, strengthen supplier evaluations, and meet the rising expectations of regulators, investors, and customers.
Procurement and supply chain leaders rely on GRI, CDP, and SBTi to create consistent benchmarks across supplier networks. These frameworks allow organizations to:
Because suppliers increasingly influence enterprise-level climate performance, these frameworks help companies shift from reactive compliance to proactive, measurable sustainability strategy.
GRI is the most widely used sustainability reporting framework in the world. The standards define detailed topic-specific metrics, including emissions, waste, water, biodiversity, labor, governance, community impact, and more, designed to disclose how an organization affects the environment and society. GRI emphasizes impact reporting rather than investor-only materiality, making it particularly relevant for evaluating sustainability performance across complex supply chains.
GRI’s modular structure includes Universal Standards, Sector Standards, and Topic Standards. This enables suppliers of all sizes to report consistently on issues most relevant to their operations, while still aligning with global expectations. For procurement teams, GRI provides a common language to evaluate suppliers’ ESG maturity, identify red flags, compare disclosures across categories, and improve visibility into social and environmental risks embedded within the value chain.
CDP is an independent global environmental disclosure system that standardizes how companies report climate risks, as well as water and deforestation risks. Organizations and suppliers complete detailed annual questionnaires aligned with TCFD recommendations, covering governance, emissions inventories, climate risks, opportunities, and reduction activities. CDP assigns a score (A through D-) that reflects transparency and environmental performance.
The scoring model is particularly useful for procurement teams because it creates a quantifiable benchmark that suppliers can be held to. Many enterprises require strategic suppliers to complete CDP questionnaires, use CDP scores during supplier segmentation, or incorporate CDP response quality into contract renewals. CDP data also feeds into Scope 3 calculations, since suppliers disclose emissions inventories and reduction activities. For suppliers, CDP submission demonstrates credibility, readiness to respond to climate risks, and alignment with customer expectations.
SBTi focuses on validating emissions-reduction targets that align with climate science and the global goal to limit warming to 1.5°C or well below 2°C. Companies may submit targets for validation, including near-term (5–10 years) and long-term net-zero commitments. Crucially, SBTi requires organizations with significant value chain emissions to address Scope 3 emissions, making supplier engagement central to compliance.
SBTi provides detailed sector-specific pathways, emissions reduction methodologies, and timelines that guide companies in setting actionable decarbonization strategies. For procurement, SBTi commitments often trigger supplier requirements, such as emissions reporting, renewable energy adoption, or proof of reduction activities. Suppliers who align with SBTi demonstrate that their climate claims are measurable, credible, and independently validated — often strengthening their competitiveness in sustainability-driven sourcing environments.
Most organizations use a combination of GRI, CDP, SBTi, and other frameworks because each framework serves a distinct yet complementary purpose. GRI offers broad ESG impact reporting, CDP standardizes environmental disclosure and benchmarking, and SBTi validates decarbonization commitments. Used together, they create a consistent structure for gathering supplier data, setting climate strategies, and supporting regulatory compliance.
The framework or combination a company chooses typically depends on industry expectations, Scope 3 exposure, maturity level, and customer requirements.
Core applicability:
GRI is best suited for organizations seeking a comprehensive ESG reporting structure that spans environmental, social, and governance impacts. It is widely used for sustainability reports, supplier assessments, materiality processes, and stakeholder transparency. Because GRI emphasizes “impact on society and the environment,” it resonates particularly across industries where responsible sourcing and labor practices are critical, including manufacturing, utilities, and retail.
Use cases in practice:
Across all sectors, GRI provides the “umbrella” structure that many suppliers use as their first step toward more specialized climate disclosures like CDP or SBTi.
Core applicability:
CDP is ideal for organizations prioritizing environmental performance, emissions transparency, and climate risk evaluation. Its structured questionnaires enable companies and suppliers to disclose climate, water, and deforestation data in a consistent manner, making CDP a preferred tool for benchmarking and supplier comparison of environmental performance.
Use cases in practice:
CDP is especially valuable when procurement teams need a quantitative, scored, and comparable view of supplier climate performance.
Core applicability:
SBTi is used when organizations are ready to formalize, validate, and publicly communicate their emissions-reduction commitments. Because SBTi requires organizations with significant Scope 3 emissions to engage suppliers, it is often the driver behind structured supplier decarbonization programs.
Use cases in practice:
SBTi becomes an essential supplier-management tool because validated targets reinforce accountability and influence procurement decisions, particularly within categories responsible for large portions of Scope 3 emissions.