3.1 The sustainability reporting approaches3.1.1 The GRI Guidelines, the GRI Boundary Protocol and the GRI Standards3.1.2 The CDSB discussion paper and Framework3.1.3 The GHG Protocol, the SASB Standards, the A4S Guidelines and the TFCD Recommendations3.2 The ‘value creation’-based approaches3.2.1 The WICI Intangibles Framework3.2.2 The International Integrated Reporting <IR> Framework3.3 EU Directive no. 95/2014 on Non-Financial and Diversity Information3.4 Conclusion