What Are These Bundles?
BUNDLES S2 & T2 are global voluntary ESG
reporting bundles. They are identical in framework
design and reporting logic, with S2 configured for
single users and T2 configured for teams.
They are built for organisations that want a
practical voluntary ESG stack that supports external
credibility without moving into a mandatory
EU reporting model.
S2 is available as an option within STANDARD,
and T2 as an option within TEAMS, GAIQ™
platform plans.
Who They Are For
These bundles are designed for companies using GRI
as a primary or voluntary framework, companies with
global ESG disclosure needs, and organisations with
international investor or stakeholder requirements.
They are also a strong option for EU reporters outside
the full CSRD ESRS scope who still want a credible and
interoperable voluntary reporting structure.
Frameworks Included
The bundles include GRI, ESRS OMNI, GAIQ LM™ dataset
support, OECD Guidelines, and alignment with the
UN Global Compact.
This creates a strong voluntary reporting base that
combines global disclosure credibility, minimum safeguards
thinking, and governance oriented responsible business
conduct principles.
Why GRI Was Selected
GRI is the most widely used voluntary international ESG
framework, which makes it the strongest lead standard for
global voluntary disclosure.
When paired with ESRS OMNI, GRI becomes highly interoperable
and cross-compatible, helping organisations align voluntary
reporting with EU style disclosures without duplicating the
entire reporting process.
Why This Combination Works
OECD Guidelines and UN Global Compact add a
responsible business conduct layer that supports
workers’ rights, governance standards, and baseline
sustainability safeguards.
ESRS OMNI strengthens compatibility for EU-facing
reporting needs, while GAIQ LM™ supports structured
data handling and dataset interoperability across
stakeholder groups.
Why This Matters
This bundle is ideal for companies that need
global credibility with ESG driven investor and
customer bases, while also maintaining a pathway
that remains compatible with EU reporter expectations
outside full ESRS scope.
It helps teams present voluntary disclosures in a
more consistent format while keeping the underlying
dataset reusable for future frameworks or expanded
reporting needs.
Available Add-Ons
Available add-ons include TCFD and ISSB for climate
specific reporting, TNFD for nature-related disclosure,
SASB for industry based disclosures, and other standards
frameworks where required.
This gives the bundles flexibility while
preserving a voluntary first design.
Frequently Asked Questions
What are STANDARDS Bundles S2 & T2?
They are multi-framework ESG reporting bundles
combining GRI, ESRS OMNI, OECD Guidelines, UNGC
and GAIQ LM™ for global & EU reporting.
What is the difference between S2 and T2?
The bundles are identical, except S2 is configured
as an option for single users within STANDARD,
and T2 as an option for multiple users within TEAMS,
GAIQ™ platform plans.
Can a non-EU company use these bundles?
Yes. They are designed specifically to support
both EU and non-EU companies with global ESG
disclosure needs and stakeholder expectations.
Are these bundles useful for EU reporters?
Yes. They are a strong option for EU reporters
outside full ESRS scope who want voluntary disclosure
that remains highly compatible with ESRS OMNI.
Can the bundles be expanded later?
Yes. You can add TCFD, ISSB, TNFD, SASB, and
other frameworks as reporting requirements grow.
Executive Summary
BUNDLES S2 & T2 provide a global voluntary
ESG reporting foundation for organisations that
want credibility, structure, and flexibility.
They combine the most widely used voluntary
framework with OECD and UNGC safeguards, plus
GRI–ESRS OMNI interoperability, making them a
strong fit for international disclosure needs
and EU reporters outside full ESRS scope.