Abstract
Multiple frameworks enable companies to monitor and report sustainability performance in a standardized manner, allowing stakeholders to assess their environmental, social, and governance sustainability practices effectively. Key frameworks with global relevance include the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate-Related Financial Disclosures (TCFD), the Task Force on Nature-Related Financial Disclosures (TNFD), the International Sustainability Standards Board (ISSB), and the Corporate Sustainability Reporting Directive (CSRD). This study aims to compare these frameworks, identify open questions regarding sustainability performance in their contents, and explore emerging solutions for the manufacturing industry. A comprehensive review of scientific and management literature compared the content of the frameworks and the state-of-the-art literature on the topic based on their objectives, topics and indicators, as well as methods and tools. It highlighted the need for a structured process for materiality assessment, formulas and calculation methods for materiality-, standard-, and process-metrics, and innovative digital solutions for performance tracking. It identified emerging solutions to these gaps, including monitoring systems, IT-supported tools, and digital twins for sustainability. Additionally, it evaluated the relevance of the six frameworks through experts. The findings of this work will help clarify the current regulatory landscape, refocus research efforts on monitoring and reporting in the manufacturing sector, and provide a foundation for further investigation into innovative technical solutions.