This Sustainable Brands article The Corporate Reporting Dialogue (CRD) Is Looking for Alignment, Not for One Common Framework provides a great overview of the challenges of today's environment where there are many frameworks and systems that push beyond traditional financial reporting. Excerpts:

 All frameworks share the same purpose despite their differences: to facilitate better decision-making and long-term value creation – financial or “non-financial” – through transparency. The CRD is determined to better communicate how frameworks actually work together, identify overlaps, harmonize common reporting criteria like materiality, and align with SDGs as common founding principles. To this end, the CRD provides an online Landscape Map that shows how the frameworks are aligned and complement each other. Its members also published a Statement of Common Principles of Materiality, which guides companies on how materiality is similar between the participating frameworks.

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