Writing ESG sustainability reports, combined with GRI and SASB standards, is a strategic process aimed at enhancing the quality, transparency, comparability, and utility of reporting for investors. Here are the detailed steps and methods, and how to use these two sets of criteria to improve the quality of ESG reporting, supplemented by illustrations to demonstrate the relationship and application between ESG, GRI, and SASB. 

Step 1: Determine the scope of the report and the target

•  ESG scope: First, it is necessary to clarify the scope of the report, which includes three major areas: environmental (E), social (S), and governance (G). This step requires organizations to conduct a self-assessment to identify the ESG issues that matter most to their business and stakeholders. 

• Target Audience Identification: Clarifying the primary audience of the report is crucial, as different audiences may have different needs for the content and depth of ESG reports. For example, investors may be more concerned about sustainability issues directly related to financial performance, while employees and communities may be more concerned about social responsibility and environmental protection measures. 

Step 2: Choose Applicable Reporting Criteria 

• Selection of GRI Standards: GRI Standards are suitable for organizations looking to report comprehensively on their economic, environmental, and social impacts. The GRI provides a globally recognized framework to help organizations report their ongoing performance in a structured and standardized manner. 

• Selection of SASB Standards: The SASB Standards are designed for organizations that need to report financially relevant sustainability information to investors. SASB emphasizes industry-specific key issues, allowing organizations to focus on sustainability issues that have a significant impact on their financial performance. 

Step 3: Gather Data and Information 

• This step requires the organization to collect relevant data and information based on the selected criteria (GRI, SASB, or a combination of both). This may include environmental emissions data, details of social responsibility activities, governance structures and policies, etc. This process requires cross-departmental collaboration to ensure data accuracy and integrity. 

Step 4: Write Report 

• Structure Design: The structure of the report should be designed according to the framework requirements of GRI and SASB, and should include sections such as summary, organizational overview, strategy and analysis, key issues, and indicators. This helps maintain clarity and consistency in reporting, while also making it easy for stakeholders to read and understand. 

• Content Development: Write specific content based on the data and information collected for each ESG area, according to GRI and SASB indicators. This step requires organizations to not only report on their current performance but also set future goals and improvement measures. 

Step 5: Report Review and Publication 

• After the report is completed, an internal audit and/or third-party verification should be conducted to ensure the accuracy and completeness of the information. Then, based on the needs of the target audience, choose appropriate channels to publish ESG reports, which may include company websites, annual reports, or specialized sustainability reports. 

PS. Sequence description 

1.  ESG scope determination: Demonstrate the three major areas of ESG and determine the scope of the report.

2.  Selection criteria: Extend from the ESG category to choose GRI, SASB, or a combination of both. 

3. Data collection: Refers to the process from the selection of guidelines to the collection of corresponding data and information. 

4. Writing and Publishing: From data collection to report writing, and finally to report review and publication. 

Due to technical limitations, I can't create icons directly here. However, the above steps provide a clear framework for organizations to refer to and implement GRI and SASB guidelines when writing ESG sustainability reports. It is recommended to use a professional diagram drawing tool to create icons based on this framework to show the process more intuitively.  

PS. The illustration 

illustrates the process of writing ESG reports through a flow chart, which can more visually show every step from determining the scope and goals, selecting criteria, collecting data, writing the report, to reviewing and publishing the report. Additionally, flowcharts show how GRI and SASB guidelines are applied throughout the process and how they can help organizations improve the quality and usefulness of their ESG reporting. This strategic reporting process, which combines GRI and SASB standards, not only enhances the quality of reporting but also enhances communication between organizations and stakeholders, promoting the achievement of sustainable development goals. Therefore, organizations should consider their specific circumstances, choose the reporting strategy that best suits them, and leverage the resources and tools provided by GRI and SASB to improve the effectiveness of their ESG reporting.