Sector-specific ESG disclosure obligations have evolved from generic, voluntary frameworks into highly targeted reporting requirements that reflect the unique risks and impacts of different sectors.
ESG reporting frameworks vary by industry and depend not just on where you operate, but on what you do, because ESG issues can look dramatically different across sectors.
Failing to meet these sector-specific ESG disclosure rules can mean fines, litigation, exclusion from supply chains, and reduced ESG scores—directly affecting access to capital. On the flip side, robust disclosure can strengthen stakeholder trust, enhance corporate governance, and secure competitive advantage in sustainability-related procurement.
Below, we break down mandatory and voluntary ESG frameworks for major industries in 2025, explain why they matter, and note the metrics most commonly required.
How sector-specific ESG rules fit into the global reporting and benchmarking
Nearly all major frameworks acknowledge that ESG factors differ across industries:
The Sustainability Accounting Standards Board, or SASB (now integrated into the International Sustainability Standards Board, or ISSB) pioneered sector-specific metrics.
The Global Reporting Initiatives, or GRI, now offer dedicated sector standards for high-impact industries.
The Corporate Sustainability Reporting Directive (CSRD) follows the European Sustainability Reporting Standards (ESRS) across the European Union. They include sector-agnostic and sector-specific requirements.
The International Financial Reporting Standards (IFRS) looks to increase transparency around climate-related financial disclosures and other measures of financial performance.
These mandates aren’t just in place to highlight the ESG risks within different industries; their intention is to ensure disclosure requirements and investment decisions are made better to improve sustainability risks across different industries.
For multinational large enterprises and SMEs, the challenge lies in mapping universal frameworks (CSRD, ISSB, GRI) to sector-specific metrics — often across multiple jurisdictions.
By knowing the specific type of sustainability information required for the ESG reporting standards in your industry, you’ll ensure alignment, timeliness, and strong ESG ratings. Keep in mind, requirements (or voluntary efforts) will vary based on the size of your company, where you operate business, and annual revenue.
Industry-by-industry ESG reporting requirements (2025)
Agriculture
Agriculture and food production sit at the intersection of climate impact, biodiversity conservation, and human health.
This sector accounts for roughly one-third of global greenhouse gas emissions, drives significant land-use change, and is a major consumer of freshwater resources across ecosystems.
ESG reporting here is particularly critical because supply chains are often sprawling and international, and stakeholders — from regulators to consumers — demand transparency on issues like deforestation, pesticide use, and food safety.
Why these frameworks matter: Mandatory ESG disclosure for agriculture ensures that companies measure and publicly report their environmental footprint, making them accountable for sustainable resource use. Voluntary frameworks help them align with global best practices, access sustainable finance, and maintain contracts with buyers who have strict sustainability procurement requirements.
Who’s affected: Large farms, agri-food multinationals, commodity traders, food processors.
Mandatory frameworks (regional variations):
- EU: CSRD ESRS E1–E5 (climate, pollution, water, biodiversity, circular economy)
- Common Agricultural Policy (CAP) Strategic Plans (EU farmers receiving subsidies)
- US: USDA GHG Protocol (for operations under federal programs)
- Global: ISSB S1/S2 where adopted
Voluntary frameworks:
- GRI 13: Agriculture, Aquaculture, and Fishing Sector Standard
- SASB Agriculture Standards
Common KPIs:
- Water use intensity per hectare
- Soil organic carbon levels
- Fertilizer and pesticide usage
- Biodiversity impact assessment
Finance & private equity
The finance sector — including asset managers, private equity firms, and institutional investors — acts as the capital gatekeeper for sustainable transformation.
ESG disclosures here are not just about operational impact and value creation, but also about the environmental and social performance of investment portfolios. Investors, regulators, and clients want to see clear evidence of climate risk management, responsible investment strategies, and alignment with sustainable finance taxonomies.
Why these frameworks matter: For finance, mandatory ESG disclosures drive greater comparability, helping regulators combat greenwashing and giving clients confidence that investments meet sustainability claims. Voluntary alignment with investor-focused frameworks can enhance credibility and attract ESG-conscious capital.
Who’s affected: Asset managers, banks, insurers, private equity funds.
Mandatory frameworks:
- EU: CSRD ESRS G1, EU Taxonomy, SFDR (pending 2025 revisions)
- UK: TCFD-aligned climate risk disclosure for large asset owners
- US: State-level sustainable finance disclosure rules (e.g., California’s Climate Risk Disclosure laws for insurers)
- Canada: CSA climate risk disclosure (proposed, ISSB-aligned)
Voluntary frameworks:
- Principles for Responsible Banking (PRB)
- TCFD
- Partnership for Carbon Accounting Financials (PCAF)
- MSCI
Common KPIs:
- Financed Scope 1–3 emissions
- Portfolio alignment to net-zero pathways
- % of sustainable assets under management
- Exposure to climate-sensitive sectors
Manufacturing
Manufacturing spans a wide array of sub-industries, from automotive to consumer goods to electronics. Reporting on climate-related risks is crucial here because the sector is resource-intensive, energy-heavy, and a major generator of industrial waste.
Stakeholders, from regulators to end customers, are demanding proof that manufacturers are improving efficiency, reducing emissions, and incorporating circular economy principles.
Why these frameworks matter: Mandatory manufacturing disclosures ensure transparency on environmental performance and compliance with emissions regulations. Voluntary frameworks provide credibility in global markets, especially when competing for contracts with sustainability-minded buyers.
Who’s affected: Automotive, electronics, consumer goods, industrial equipment manufacturers.
Mandatory frameworks:
- EU: CSRD ESRS E1, Eco-design for Sustainable Products Regulation (ESPR)
- US: EPA GHG Reporting Program
- Australia: ISSB-aligned disclosures (from July 2024)
- Japan: ISSB S1/S2-aligned requirements for listed manufacturers
Voluntary frameworks:
- ISO 14001 (Environmental Management Systems)
- GRI Manufacturing sector standards
Common KPIs:
- Energy use per unit of output
- Scope 1–3 GHG emissions
- Recycled content and end-of-life product recovery rates
- Occupational health and safety rates
Oil & gas
Oil and gas companies operate in one of the most heavily scrutinized ESG landscapes. The sector’s direct link to greenhouse gas emissions, environmental degradation, and community impact makes robust ESG disclosure a baseline expectation from regulators, investors, and the public.
Why these frameworks matter: Mandatory disclosure forces transparency on emissions, safety incidents, and community engagement, while voluntary frameworks often focus on transition strategies, renewable investment, and just transition principles. Without credible, auditable data, oil and gas companies risk regulatory fines, investor divestment, and loss of social license to operate.
Who’s affected: Upstream, midstream, and downstream oil and gas companies.
Mandatory frameworks:
- EU: CSRD ESRS E1, methane emissions reporting under EU Methane Strategy
- US: EPA Greenhouse Gas Reporting, California SB 253 & SB 261 for climate disclosures
- Global: ISSB S1/S2 adoption in multiple jurisdictions
Voluntary frameworks:
- OGMP 2.0 (Methane Emissions Reporting)
- IPIECA Sustainability Reporting Guidance
Common KPIs:
- Methane emissions intensity
- Scope 3 Category 11 (use of sold products)
- Capital expenditure alignment with net-zero scenarios
- Oil spill incidents and volumes
Technology, Media & Telecommunications (TMT)
The TMT sector may have a smaller direct carbon footprint than heavy industries, but its ESG relevance is rapidly growing.
Data centers, device manufacturing, and global supply chains have measurable environmental impacts, while social and governance issues like data privacy, cybersecurity, content ethics are critical for trust.
Why these frameworks matter: Mandatory reporting makes climate and energy transparency a non-negotiable, while voluntary standards often help companies lead on social and governance disclosures. This is vital for maintaining brand reputation and regulatory compliance in privacy-conscious markets.
Who’s affected: Software providers, telecoms, media companies, cloud service operators.
Mandatory frameworks:
- EU: CSRD ESRS E1, E3, S1 (climate, resource use, workforce)
- US: State privacy and AI governance laws (California, Colorado)
- Singapore: TCFD-aligned climate reporting for listed entities
Voluntary frameworks:
- GRI 11: Oil & Gas Sector Standards (for energy-intensive data centers)
- SASB TMT Standards
Common KPIs:
- Datasets around center energy use and PUE (power usage effectiveness)
- E-waste collection and recycling rates
- AI ethics and algorithmic transparency policies
- Digital accessibility compliance
Wholesale & retail trade
Wholesale and retail act as intermediaries in global supply chains, giving them enormous influence over upstream ESG performance.
From sourcing practices to packaging waste, stakeholders demand that these businesses disclose and address environmental and social impacts across their value chains.
Why these frameworks matter: Mandatory ESG information drives supply chain transparency, helping prevent greenwashing in product claims. Voluntary frameworks often provide tools for supplier engagement and sustainable sourcing.
Who’s affected: Large retail chains, e-commerce giants, wholesale distributors.
Mandatory frameworks:
- EU: CSRD ESRS E1–E5, S1–S4
- US: California Transparency in Supply Chains Act
- Australia: Modern Slavery Act
Voluntary frameworks:
- GRI 2 & 204 (procurement practices)
- Sustainable Apparel Coalition Higg Index (for fashion retailers)
Common KPIs:
- Supplier ESG audit coverage
- Scope 3 emissions (purchased goods and services)
- % sustainable product sales
- Labor rights compliance in supply chains
Construction
Construction and real estate are responsible for significant embodied and operational carbon emissions. ESG performance in this sector covers materials sourcing, building energy efficiency, and community impact from development projects.
Why these frameworks matter: Mandatory frameworks enforce emissions tracking and sustainable building standards, while voluntary programs help companies demonstrate leadership in green building and climate resilience.
Who’s affected: Contractors, real estate developers, engineering firms.
Mandatory frameworks:
- EU: CSRD ESRS E1, EU Taxonomy criteria for construction
- US: City- and state-level embodied carbon laws (e.g., Buy Clean California)
- UK: Building Regulations carbon performance disclosure
Voluntary frameworks:
- LEED, BREEAM certifications
- GRI 11 (Construction Sector)
Common KPIs:
- Embodied carbon per square meter
- % of recycled construction materials
- Worker safety incident rates
- Green building certification coverage
Business Services
Business services encompass consulting, outsourcing, legal, and IT services—sectors where ESG impact is often indirect but still material. Their influence lies in human capital management, supply chain choices, and how they advise clients on sustainability strategies.
Why these frameworks matter: Mandatory frameworks ensure transparency on workforce diversity, governance, and climate policies, while voluntary sustainability disclosures can signal values alignment to clients.
Who’s affected: Consulting, accounting, legal, advertising.
Mandatory frameworks:
- EU: CSRD ESRS G1, S1
- US: State diversity disclosure rules (Illinois, California)
- Singapore: SGX diversity reporting requirements
Voluntary frameworks:
- UN Global Compact
- B Corp Certification
Common KPIs:
- Board and workforce diversity
- Client ESG screening processes
- Pro bono service hours
- ESG integration in advisory services
Utilities
Utilities are at the forefront of the energy transition. Their ESG reporting focuses heavily on decarbonization, renewable integration, and reliability of service while managing significant regulatory oversight.
Why these frameworks matter: Mandatory frameworks push transparent emissions accounting and climate resilience planning. Voluntary participation in international initiatives can demonstrate commitment to net-zero targets.
Who’s affected: Electricity, gas, water utilities.
Mandatory frameworks:
- EU: CSRD ESRS E1, EU Taxonomy
- US: FERC emissions reporting, state renewable portfolio standards
- Japan: ISSB-aligned reporting for listed utilities
Voluntary frameworks:
- Edison Electric Institute (EEI) ESG Template
- Carbon Disclosure Project (CDP) Climate and Water Disclosures
Common KPIs:
- Renewable energy share
- Grid carbon intensity
- Water loss and treatment efficiency
- Climate resilience investments
Mining, metals & minerals
Mining operations are often environmentally intensive and socially contentious. ESG performance here centers on land use, biodiversity, water management, and community relations, along with worker safety and rights.
Why these frameworks matter: Mandatory ESG disclosure enforces accountability for environmental rehabilitation and community impacts, while voluntary frameworks can help secure investor trust and operational permits.
Who’s affected: Mining companies, smelters, metals traders.
Mandatory frameworks:
- EU: CSRD ESRS E2–E5
- US: SEC conflict minerals disclosure
- Australia: Modern Slavery Act
Voluntary frameworks:
- International Council on Mining and Metals (ICMM) Principles
- GRI 12: Coal, 13: Metals, and 14: Mining Standards
Common KPIs:
- Land rehabilitation rates
- Tailings dam safety
- Scope 1–3 GHG emissions
- Community investment spend
Transportation
Transportation is a major driver of Scope 1 and Scope 3 emissions. ESG disclosure in this sector focuses on fuel efficiency, electrification, and supply chain emissions.
Why these frameworks matter: Mandatory frameworks compel transparency on emissions and fuel use, while voluntary standards drive innovation in low-carbon transport technologies.
Who’s affected: Airlines, shipping, logistics, rail operators.
Mandatory frameworks:
- EU: CSRD ESRS E1, FuelEU Maritime, Fit for 55 aviation rules
- US: EPA fuel economy and emissions reporting
- Canada: ISSB-aligned climate disclosures (forthcoming)
Voluntary frameworks:
- Clean Cargo Working Group
- GRI Standards 11: Transportation
Common KPIs:
- Emissions per ton-kilometer
- Fleet electrification percentage
- Low-carbon fuel usage
- Safety incident rates
Why industry relevance is critical for ESG success
When it comes to ESG reporting, relevance is everything.
Disclosing ESG data that truly reflects your industry’s environmental, social, and governance impacts unlocks long-term value.
Sector-specific reporting ensures you’re tracking the indicators that matter most to your stakeholders, from investors and lenders to customers and employees. Investors want data that speaks directly to your operational realities and risk profile, enabling them to assess resilience and growth potential.
Consumers increasingly expect brands to demonstrate authentic, measurable action on their ESG strategy, especially around issues related to climate change.
And internally, focusing on relevant ESG metrics empowers leadership to be more strategic in decision-making, allocate resources more efficiently, and anticipate both regulatory and market shifts.
In short: relevance turns ESG regulations from a compliance exercise into a competitive advantage.
Meet your industry’s ESG requirements with Pulsora
Pulsora’s sustainability and carbon management platform is built to meet the unique ESG and climate disclosure challenges of all the industries covered above and more.
Whether you operate in agriculture, finance, manufacturing, energy, technology, retail, construction, or beyond, we combine industry-specific expertise with powerful data management and reporting capabilities to help you comply with regulations, meet investor expectations, and turn ESG data into actionable insights.
Book a specialized, sector-focused demo with our team to see how Pulsora can help you streamline compliance, strengthen stakeholder trust, and drive long-term value.
FAQ: Sector-specific ESG
Q: Is ESG reporting industry-specific?
A: Yes. While many jurisdictions adopt cross-sector standards like CSRD or ISSB, they often contain sector-specific ESRS modules or SASB standards tailored to unique risks.
Q: Do voluntary frameworks matter if I’m under mandatory rules?
A: Yes. Voluntary frameworks like GRI, SASB, or sector alliances can fill disclosure gaps, improve ESG scores, and meet investor expectations.
Q: What happens if I don’t comply?
A: Penalties range from fines and procurement exclusion to reputational damage and investor divestment.
Q: What is “materiality” in ESG reporting?
A: Materiality in ESG reporting refers to the principle of disclosing information that is significant enough to influence the decisions of stakeholders, such as investors, regulators, customers, and employees. It ensures reports focus on what truly matters for the business’s long-term success and risk profile.
Q: How is “double materiality” different?
A: Double materiality expands the concept by assessing both:
- Financial materiality: how ESG factors impact the company’s financial performance and position.
- Impact materiality: how the company’s operations affect the environment, society, and economy.
Q: Why is double materiality especially relevant to industry-specific ESG requirements?
A: Different sectors face unique ESG risks and impacts. For example, in oil and gas, environmental impact materiality might be the priority due to carbon intensity, whereas in financial services, governance and social impacts (like financing fossil fuels or ensuring equitable access to capital) may dominate. Double materiality ensures reporting frameworks address both sides: how the sector affects the world and how the world affects the sector.
Q: How does double materiality shape disclosure requirements?
A: Under regulations like the EU’s CSRD, companies must report on both financial and impact materiality, meaning they cannot limit disclosures to issues that only affect their bottom line. This is particularly important in sector-specific frameworks, where what’s “material” varies significantly between industries.
Q: How can companies determine what’s material for them?
A: A double materiality assessment — often including stakeholder engagement, data analysis, and industry benchmarking — helps identify priority ESG topics. This process ensures sector-specific ESG disclosures are not only compliant but also relevant for strategic decision-making and investor confidence.
