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ESG Strategy & Reporting Frameworks

Last verified: August 22, 2026. By Will Tygart. For asset managers, REIT ESG leads, consultants, and mid-market owners who have to turn a maze of standards into one operable system.

NYC Local Law 97 is a hard operational law. Frameworks (ISSB, CSRD, GRI, GRESB, ratings) are a soft-to-hard market law. This hub maps that market law for the built environment without enterprise consulting theater.

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Need Go to
Compare rating agencies ESG ratings compared
Investor benchmark mechanics GRESB levers for PMs
“Just give us a template” Mid-market disclosure templates
ISSB timing / structure ISSB S1/S2 implementation guide · disclosure checklist
California entities SB 253 / 261 / AB 1305 guide
Board packet design Governance hub

Clusters

  • Framework map — ISSB S1/S2, CSRD double materiality, GRI, SASB, TCFD lineage: what each is for
  • US / state patchwork — post-SEC federal uncertainty does not mean do nothing. California and counterparties still set the bar. See also The SEC climate rule may die. Local Law 97 will not.
  • Ratings and benchmarks — MSCI, Sustainalytics, ISS, CDP, EcoVadis, GRESB — levers mid-market teams can actually pull
  • Reporting workflows — cadence, evidence trails, assurance readiness, narrative without greenwash

Related: Climate risk · Green finance · CRE ESG programs.

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